Creative World Telefilms Ltd (2011) 333 ITR 100 (Bom), Commissioner of Income-tax-I v. Patel RamniklalHirji

222 Taxmann 15High Court2014#4153 most cited
28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 1961Section 1872Section 106 of Indian Evidence ActSection 115BBESection 131 of Income Tax ActSection 143(3)Section 143(3) of Income Tax ActSection 147 of Income Tax Act

Issues it is cited on

onus of proofpermanent account numbersource of sourcecreditworthiness of the creditorretracted statementaddition under section 68entry operatorshare application moneyaddition u/s 68genuineness of the transactionaccommodation entrysection 131

Judgments citing Creative World Telefilms Ltd (2011) 333 ITR 100 (Bom), Commissioner of Income-tax-I v. Patel RamniklalHirji

DCIT CC 7(2), Mumbai vs. Manba Finance Ltd, Mumbai

ITA 1448/MUM/2017[2013-14]Status: DisposedITAT Mumbai05 Oct 2018AY 2013-14

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

For Appellant: Shri Chaudhary Arunkumar SinghFor Respondent: Dr. P. Daniel
Section 133ASection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAM LAL NEGI, JM I.T.A. Nos.1448, 1449 & 1467/Mum/2017 (Assessment Years: 2013-14, 2011-12 & 2010-11) Dy. CIT-CC-7(2), M/s. Manba Finance Ltd. Room No. 655, Aayakar Bhavan, 324, Runwal Height, Vs. Mumbai-400 020 Opp. Nirmal Lifestyle, Mulund (W), Mumbai-400 080 PAN/GIR No. AAACM 4681 Q (Appellant) (Respondent) : Appellant by : Shri Chaudhary Arunkumar Singh Respondent by : Dr. P. Daniel Date of Hearing : 06.08.2018 : 05.10.2018 Date of Pronouncement O R D E R Per Shamim Yahya, A. M.: These are appeals by the Revenu…

ACIT - 13(3)(1), Mumbai vs. R&B Infra Projects Pvt. Ltd., Mumbai

The appeal of the Revenue is allowed for statistical purposes

ITA 5347/MUM/2016[2012-13]Status: DisposedITAT Mumbai24 Sept 2018AY 2012-13

Bench: Shri Joginder Singh & Shri Manoj Kumar Aggarwalassessment Year: 2012-13 Acit-13(3)(1), M/S R & B Infra Projects Room No.229, 2Nd Floor, Pvt. Ltd. बनाम/ Aayakar Bhavan, Sodawala Cross Lane, Vs. M. K. Marg, Borivali (W), Mumbai-400020 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) Pan. No. Aaecm3616P

Section 133(6)Section 68

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ,‘जे’’,मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, ‘J’ MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी मनोज कुमार अ"वाल, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Manoj Kumar Aggarwal, Accountant Member Assessment Year: 2012-13 ACIT-13(3)(1), M/s R & B Infra Projects Room No.229, 2nd Floor, Pvt. Ltd. बनाम/ Aayakar Bhavan, Sodawala Cross Lane, Vs. M. K. Marg, Borivali (W), Mumbai-400020 Mumbai-400020 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No. AAECM3616P राज"व क" ओर से / Revenue by Shri Rajendra Kumar- DR "नधा"रती क" ओर से / Assessee b…

Jitendra M Kitavat, Mumbai vs. ITO 18(1)(5), Mumbai

In the result,appeals filed by the AO are rejected and the appeals of the assessee stand partly allowed

ITA 7049/MUM/2016[2009-10]Status: DisposedITAT Mumbai13 Apr 2018AY 2009-10

Bench: S/Shri Rajendra & Sandeep Gosainआयकर अपील अपील संसंसंसं./I.T.A./7049 & 7050/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Ays: 2009-10 & 2007-08 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Jitendra M. Kitavat Ito 18(1)(5) Prop. Of M/S. Jivraj Exports Mumbai. 61, Purnima Apartment Vs. 43, Ridge Road, Mumbai-400 006. Pan: Aabpk9960C (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर आयकर आयकर आयकर अपील संसंसंसं././././I.T.A./7099 & 7102/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Ay.S: 2009-10 & 2007-08 अपील अपील अपील िनधा"रण िनधा"रण वष" वष" Ito 18(1)(5) Vs. Jitendra M. Kitavat Mumbai. Mumbai-400 006 (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Rajesh Kumar Yadav-Cit-Dr Assessee By: Shri Vimal Punmiya

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Rajesh Kumar Yadav-CIT-DR
Section 143(1)Section 148Section 254(1)Section 69

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ डी डी” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई डी डी खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“D” Bench Mumbai सव"ी सव"ी राजे"" सव"ी सव"ी राजे"" राजे"",लेखा राजे"" लेखा लेखा सद"य लेखा सद"य सद"य एवं सद"य एवं एवं, , , , संदीप गोसांई एवं संदीप गोसांई संदीप गोसांई, , , , "याियक संदीप गोसांई "याियक "याियक सद"य "याियक सद"य सद"य सद"य Before S/Shri Rajendra, Accountant Member and Sandeep Gosain, Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./7049 & 7050/Mum/2016,िनधा"रण िनधा"रण वष" वष" /AYs: 2009-10 & 2007-08 आयकर आयकर आयकर अपील अपील िनधा"…

ITO 18(1)(5), Mumbai vs. Jitendra Madanlal Kitawat (HUF), Mumbai

In the result,appeal filed by the AO is rejected and the appeal of the assessee is partly allowed

ITA 7100/MUM/2016[2007-08]Status: DisposedITAT Mumbai11 Apr 2018AY 2007-08

Bench: S/Shri Rajendra & Sandeep Gosainआयकर अपील अपील संसंसंसं./I.T.A./7047/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Jitendra M. Kitavat (Huf) Ito 18(1)(5) Prop. Of M/S. Jivraj Exports Mumbai. 61, Purnima Apartment Vs. 43, Ridge Road, Mumbai-400 006. Pan:Assesseebpk 9960 C (अपीलाथ" /Appellant) (""यथ" / Respondent) आयकर आयकर अपील अपील संसंसंसं./I.T.A./7100/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Ito 18(1)(5) Vs. Jitendra M. Kitavat(Huf) Mumbai. Mumbai-400 006 (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By: Shri Rajesh Kumar Yadav-Cit-Dr Assessee By: Shri Vimal Punmiya

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Rajesh Kumar Yadav-CIT-DR
Section 143(1)Section 143(3)Section 148Section 254(1)Section 69

…आयकर अपीलीय अपीलीय अिधकरण अिधकरण, मुंबई मुंबई “ डी डी” खंडपीठ खंडपीठ आयकर आयकर आयकर अपीलीय अपीलीय अिधकरण अिधकरण मुंबई मुंबई डी डी खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“D”Bench Mumbai सव"ी सव"ी राजे"" राजे"",लेखा लेखा सद"य सद"य एवं एवं, संदीप गोसांई, "याियक "याियक सद"य सद"य संदीप गोसांई सव"ी सव"ी राजे"" राजे"" लेखा लेखा सद"य सद"य एवं एवं संदीप संदीप गोसांई गोसांई "याियक "याियक सद"य सद"य Before S/Shri Rajendra,Accountant Member and Sandeep Gosain,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./7047/Mum/2016,िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2007-08 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष"…

Reliance Corporation, Mumbai vs. ITO WD 32(3)(2), Mumbai

In the result, the appeals of the assessee are partly allowed and that of revenue stands dismissed

ITA 1071/MUM/2017[2010-11]Status: DisposedITAT Mumbai12 Apr 2017AY 2010-11

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

For Appellant: Dr.P.DanielFor Respondent: Shri Purushottam Kumnar
Section 132Section 133(6)Section 143(1)Section 143(3)Section 147Section 148Section 68Section 69C

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी”, म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “ड” MUMBAI BEFORE SHRI D.T.GARASIA, JM AND SHRI RAJESH KUMAR, AM I.T.A. No.1069 to 1071/Mum/2017 (निर्धारण वर्ा / Assessment Years : 2008-09 to 2010-11) M/s Reliance Corporation Income Tax Officer, Ward 101, Borivili Ashirvad CHS Ltd., 32(3)(2), बनाम/ Ram Mandir road, Vazira Naka, Mumbai-400020. Vs. Borivali(W), Mumbai-400091 (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) : I.T.A. No.4946/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2012-13) Asstt. Commissionr of Income M/s Reliance Corporation, Tax, -32(3), Mumbai. बनाम/ Room…

Reliance Corporation, Mumbai vs. ITO WD 32(3)(2), Mumbai

In the result, the appeals of the assessee are partly allowed and that of revenue stands dismissed

ITA 1070/MUM/2017[2009-10]Status: DisposedITAT Mumbai12 Apr 2017AY 2009-10

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

For Appellant: Dr.P.DanielFor Respondent: Shri Purushottam Kumnar
Section 132Section 133(6)Section 143(1)Section 143(3)Section 147Section 148Section 68Section 69C

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी”, म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “ड” MUMBAI BEFORE SHRI D.T.GARASIA, JM AND SHRI RAJESH KUMAR, AM I.T.A. No.1069 to 1071/Mum/2017 (निर्धारण वर्ा / Assessment Years : 2008-09 to 2010-11) M/s Reliance Corporation Income Tax Officer, Ward 101, Borivili Ashirvad CHS Ltd., 32(3)(2), बनाम/ Ram Mandir road, Vazira Naka, Mumbai-400020. Vs. Borivali(W), Mumbai-400091 (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) : I.T.A. No.4946/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2012-13) Asstt. Commissionr of Income M/s Reliance Corporation, Tax, -32(3), Mumbai. बनाम/ Room…

Reliance Corporation, Mumbai vs. ITO WD 32(3)(2), Mumbai

In the result, the appeals of the assessee are partly allowed and that of revenue stands dismissed

ITA 1069/MUM/2017[2008-09]Status: DisposedITAT Mumbai12 Apr 2017AY 2008-09

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

For Appellant: Dr.P.DanielFor Respondent: Shri Purushottam Kumnar
Section 132Section 133(6)Section 143(1)Section 143(3)Section 147Section 148Section 68Section 69C

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी”, म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “ड” MUMBAI BEFORE SHRI D.T.GARASIA, JM AND SHRI RAJESH KUMAR, AM I.T.A. No.1069 to 1071/Mum/2017 (निर्धारण वर्ा / Assessment Years : 2008-09 to 2010-11) M/s Reliance Corporation Income Tax Officer, Ward 101, Borivili Ashirvad CHS Ltd., 32(3)(2), बनाम/ Ram Mandir road, Vazira Naka, Mumbai-400020. Vs. Borivali(W), Mumbai-400091 (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) : I.T.A. No.4946/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2012-13) Asstt. Commissionr of Income M/s Reliance Corporation, Tax, -32(3), Mumbai. बनाम/ Room…

ACIT 32(3), Mumbai vs. Reliance Corporation, Mumbai

In the result, the appeals of the assessee are partly allowed and that of revenue stands dismissed

ITA 4946/MUM/2016[2012-13]Status: DisposedITAT Mumbai12 Apr 2017AY 2012-13

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

For Appellant: Dr.P.DanielFor Respondent: Shri Purushottam Kumnar
Section 132Section 133(6)Section 143(1)Section 143(3)Section 147Section 148Section 68Section 69C

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी”, म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “ड” MUMBAI BEFORE SHRI D.T.GARASIA, JM AND SHRI RAJESH KUMAR, AM I.T.A. No.1069 to 1071/Mum/2017 (निर्धारण वर्ा / Assessment Years : 2008-09 to 2010-11) M/s Reliance Corporation Income Tax Officer, Ward 101, Borivili Ashirvad CHS Ltd., 32(3)(2), बनाम/ Ram Mandir road, Vazira Naka, Mumbai-400020. Vs. Borivali(W), Mumbai-400091 (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) : I.T.A. No.4946/Mum/2016 (निर्धारण वर्ा / Assessment Year: 2012-13) Asstt. Commissionr of Income M/s Reliance Corporation, Tax, -32(3), Mumbai. बनाम/ Room…