Commissioner of Income Tax v. Ranchhod Jivabhai Nakhava

121 ITD 525Income Tax Appellate Tribunal2009#11014 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 37(1)Section 132(4)Section 133(6)Section 143(3)Section 147Section 69ASection 131(1A)Section 153A

Issues it is cited on

gaarsection 65(b)section 181section 194qsection 193section 65b(4)section 158bb(1)retraction of statementsection 158bbsection 158b(b)section 65bsection 65

Judgments citing Commissioner of Income Tax v. Ranchhod Jivabhai Nakhava

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7842/DEL/2025[2022-23]Status: DisposedITAT Delhi20 Mar 2026AY 2022-23

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…006 (Kar) Madhuri Investments Pvt. Ltd. vs. Asst. CIT ii) ITA No. 2038/D/2009 ITO vs. M/s Emperor International Ltd. iii) 284 ITR 1 (Jodh) TM Uma Polymers P Ltd. vs. DCIT iv) ITA No. 2082/D/2011 dated 8.12.2014 ACIT v. Divine (India) Infrastructure (P) Ltd v) 121 ITD 525 (Agra) Kalyan Memorial & Charitable Trust v. ACIT vi) 47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd. 4. No addition can be made on the basis of self serving report of inspector 4. No addition can be made on the basis of self serving report of inspector 4. 4. No addition can be made on the basis of self serving report of inspector No…

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7841/DEL/2025[2021-22]Status: DisposedITAT Delhi20 Mar 2026AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…04 dated 18.02.2006 (Kar) Madhuri Investments Pvt. Ltd. vs. Asst. CIT ITA No. 2038/D/2009 ITO vs. M/s Emperor International Ltd. 284 ITR 1 (Jodh) TM Uma Polymers P Ltd. vs. DCIT ITA No. 2082/D/2011 dated 8.12.2014 ACIT v. Divine (India) Infrastructure (P) Ltd 121 ITD 525 (Agra) Kalyan Memorial & Charitable Trust v. ACIT 47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd. 4. No addition can be made on the basis of self serving report of inspector of investigation wing particularly when the assessee was not confronted with the inspector report and during the assessment proceedings replies were filed before t…

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7840/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…006 (Kar) Madhuri Investments Pvt. Ltd. vs. Asst. CIT ii) ITA No. 2038/D/2009 ITO vs. M/s Emperor International Ltd. iii) 284 ITR 1 (Jodh) TM Uma Polymers P Ltd. vs. DCIT iv) ITA No. 2082/D/2011 dated 8.12.2014 ACIT v. Divine (India) Infrastructure (P) Ltd v) 121 ITD 525 (Agra) Kalyan Memorial & Charitable Trust v. ACIT vi) 47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd. 4. No addition can be made on the basis of self serving report of inspector 4. No addition can be made on the basis of self serving report of inspector 4. 4. No addition can be made on the basis of self serving report of inspector No…

Deputy Commissioner of Income Tax, Delhi vs. M/S Vestige Marketing Private Limited, Delhi

ITA 7838/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…04 dated 18.02.2006 (Kar) Madhuri Investments Pvt. Ltd. vs. Asst. CIT ITA No. 2038/D/2009 ITO vs. M/s Emperor International Ltd. 284 ITR 1 (Jodh) TM Uma Polymers P Ltd. vs. DCIT ITA No. 2082/D/2011 dated 8.12.2014 ACIT v. Divine (India) Infrastructure (P) Ltd 121 ITD 525 (Agra) Kalyan Memorial & Charitable Trust v. ACIT 47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd. 4. No addition can be made on the basis of self serving report of inspector of investigation wing particularly when the assessee was not confronted with the inspector report and during the assessment proceedings replies were filed before t…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT Central Circle -05, Delhi

ITA 5521/DEL/2025[2024-25]Status: DisposedITAT Delhi20 Mar 2026AY 2024-25

Bench: Shri Before Shri Satbeer Singh Godarabefore Shri Before Shri Satbeer Singh Godarasatbeer Singh Godara & Satbeer Singh Godara & And & Shri Naveen Chandra Shri Naveen Chandra, , , Shri Naveen Chandra Shri Naveen Chandra

For Appellant: Shri Amit Goel and Shri Pranav Yadav, Advocate
Section 132Section 143(3)Section 147Section 37Section 37(1)Section 69A

…006 (Kar) Madhuri Investments Pvt. Ltd. vs. Asst. CIT ii) ITA No. 2038/D/2009 ITO vs. M/s Emperor International Ltd. iii) 284 ITR 1 (Jodh) TM Uma Polymers P Ltd. vs. DCIT iv) ITA No. 2082/D/2011 dated 8.12.2014 ACIT v. Divine (India) Infrastructure (P) Ltd v) 121 ITD 525 (Agra) Kalyan Memorial & Charitable Trust v. ACIT vi) 47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd. 4. No addition can be made on the basis of self serving report of inspector 4. No addition can be made on the basis of self serving report of inspector 4. 4. No addition can be made on the basis of self serving report of inspector No…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT, Central Circle-05, Delhi

ITA 5520/DEL/2025[2023-24]Status: DisposedITAT Delhi20 Mar 2026AY 2023-24

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…04 dated 18.02.2006 (Kar) Madhuri Investments Pvt. Ltd. vs. Asst. CIT ITA No. 2038/D/2009 ITO vs. M/s Emperor International Ltd. 284 ITR 1 (Jodh) TM Uma Polymers P Ltd. vs. DCIT ITA No. 2082/D/2011 dated 8.12.2014 ACIT v. Divine (India) Infrastructure (P) Ltd 121 ITD 525 (Agra) Kalyan Memorial & Charitable Trust v. ACIT 47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd. 4. No addition can be made on the basis of self serving report of inspector of investigation wing particularly when the assessee was not confronted with the inspector report and during the assessment proceedings replies were filed before t…

Vestige Marketing Pvt Ltd, Delhi vs. DCIT, Central Circle-05, Delhi

ITA 5517/DEL/2025[2020-21]Status: DisposedITAT Delhi20 Mar 2026AY 2020-21

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…04 dated 18.02.2006 (Kar) Madhuri Investments Pvt. Ltd. vs. Asst. CIT ITA No. 2038/D/2009 ITO vs. M/s Emperor International Ltd. 284 ITR 1 (Jodh) TM Uma Polymers P Ltd. vs. DCIT ITA No. 2082/D/2011 dated 8.12.2014 ACIT v. Divine (India) Infrastructure (P) Ltd 121 ITD 525 (Agra) Kalyan Memorial & Charitable Trust v. ACIT 47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd. 4. No addition can be made on the basis of self serving report of inspector of investigation wing particularly when the assessee was not confronted with the inspector report and during the assessment proceedings replies were filed before t…

Vestige Marketing Pvt. Ltd., Delhi vs. DCIT, Central Circle- 05, Delhi

ITA 5515/DEL/2025[2018-19]Status: DisposedITAT Delhi20 Mar 2026AY 2018-19

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Amit Goel andFor Respondent: Ms. Monika Singh, CIT-DR
Section 132Section 133(6)Section 143(3)Section 147Section 37Section 37(1)Section 69A

…04 dated 18.02.2006 (Kar) Madhuri Investments Pvt. Ltd. vs. Asst. CIT ITA No. 2038/D/2009 ITO vs. M/s Emperor International Ltd. 284 ITR 1 (Jodh) TM Uma Polymers P Ltd. vs. DCIT ITA No. 2082/D/2011 dated 8.12.2014 ACIT v. Divine (India) Infrastructure (P) Ltd 121 ITD 525 (Agra) Kalyan Memorial & Charitable Trust v. ACIT 47 DTR 225 (Del) ITO vs. Purvi Fabrics & Textures (P) Ltd. 4. No addition can be made on the basis of self serving report of inspector of investigation wing particularly when the assessee was not confronted with the inspector report and during the assessment proceedings replies were filed before t…

Citibuilders & Developers, Navi Mumbai vs. ITO 22(3)(1), Navi Mumbai

In the result, appeal of the Assessee is Allowed

ITA 1495/MUM/2011[1996-97]Status: DisposedITAT Mumbai23 Mar 2016AY 1996-97

Bench: Shri D. Karunakara Rao, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.1495/Mum/11 ("नधा"रण वष" / Assessment Year: 1996-97) Citi Builders & Developers Income Tax Officer Ward बनाम/ 211, Thaper Complex, 22(3)(1) Vs. 2Nd Floor, Plot No.51, Tower 6, 3Rd Floor, Cbd Belapur, Vashi Rly. Station, Navi Mumbai - 400614 Navi Mumbai - 400703 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aacfc7080N

For Appellant: Shri Dharmesh ShahFor Respondent: Shri Akhilendra P. Yadav
Section 133(6)Section 68

…com 473 I.T.A. No.1495/Mum/11 A.Y. 1996-97 (Gujarat) in case titled as Commissioner of Income Tax 1 Vs. Apex Therm Packaging (P.) Ltd. and [2012] 21 taxmann.com 159 (Guj.) in case titled as Commissioner of Income Tax Vs. Ranchhod Jivabhai Nakhava and [2009] 121 ITD 525 (ITAT Agra bench) Third Member in case titled as Kalyan Memorial & Charitable Trust Vs. Assistant Commissioner of Income Tax Range 1, Morar. However, learned Departmental Representative has argued that the bank furnished the letter dated 07.10.204 on record which speaks that the above said parties i.e. M/s. Archies Consultants, M/s. Blue Heaven B…

Commissioner of Income Tax v. Ranchhod Jivabhai Nakhava (121 ITD 525) — Cited in 9 Judgments | BharatTax