Davinder Singh v. ACIT

104 ITD 325Income Tax Appellate Tribunal2007#21867 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2018 to 2025.

Sections most often in play

Section 115BBESection 143(3)Section 144Section 145(3)Section 14ASection 250Section 36(1)(vii)Section 37(1)

Judgments citing Davinder Singh v. ACIT

Rays Power Experts Private Limited, Jaipur vs. Assistant Commissioner of Income Tax, Circle 2, Jaipur

In the result, the appeal of the assesee is allowed for statistical purposes as indicated hereinabove

ITA 1086/JPR/2024[2017-18]Status: DisposedITAT Jaipur18 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Anand Pareek, AdvocateFor Respondent: Smt. Runi Pal, CIT- DR a
Section 115BSection 143(3)Section 14ASection 250Section 68

…deeming provision which will apply when the appellant fails to offer explanation for the source of the credits in the books o accounts. Support in this regard can be found from judgment of the Hon'ble ITAT Amritsar in the case of Davinder Singh vs ACIT [2007] 104 ITD 325 (ASR.). The headnotes are reproduced as below for a ready reference- I. Section 68 of the Income-tax Act, 1961-Cash credits-Assessment year 2001- 02-Whether expression 'any sum' used in section 68 does not say that credit should be only in nature of cash receipt, but it covers all credits, including loan, receipts and any other amount of similar…

ACIT Cir -4(2) (1), Thane vs. M/S. Mukti Gold Pvt. Ltd, Mumbai

Appeal is partly allowed for statistical purpose and the assessee’s C

ITA 1804/MUM/2022[2017-18]Status: DisposedITAT Mumbai17 Feb 2023AY 2017-18
Section 143(3)Section 37(1)Section 68

…un Infra and M/s. Sun Minerals in ITA No. 2117/Hyd/2011 and ITA No. 2116/Hyd/2011 4. Roger Enterprises (P) Ltd vs DCIT (2004) (ITAT-Delhi) (88 ITD 95) 5. M/s K.V. Minerals, Hyderabad vs Assessee on 15.07.2013 (ITAT No. 1996/Hyd/2011) 6. Davinder Singh v ACIT (104 ITD 325) (ITAT, Amritsar) 7. CIT vs. Calcutta Agency Ltd 1951 AIR 108 (19 ITR 191) (SC) 8. Lakshmiratan Cotton Mills Co. Ltd v/s CIT(1969) (73 ITR 634) (SC) 9. L.B. Sugar Factory & Oil Mills (P) Ltd v/s CIT (19 CTR) 185: (1980) 125 ITR 293 (SC) 10. CIT V. Durga Prasad More (1971) 82 ITR 540 (S.C) 11. CIT V/S Motor & General Stores Pvt. Ltd. 66 ITR 692 (S…

Sun Minerals, Hyd, Hyderabad vs. DCIT, Circle-6(1), Hyd, Hyderabad

In the result, appeals of the assessees' are dismissed

ITA 138/HYD/2016[2007-08]Status: DisposedITAT Hyderabad28 Mar 2018AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiahm/S. Sun Minerals Vs D.C.I.T., Circle 6 ( 1 ) Hyderabad Hyderabad Pan: Abgfs5262D (Appellant) (Respondent)

For Appellant: Shri V. Raghavendra RaoFor Respondent: Smt. N. Swapna, DR

…0. In the absence of any credible evidence for making such payments, we are inclined to disallow the same. Page 3 of 5 ITA No 138 of 2016 Sun Minerals Hyderabad. 11. Reliance is placed on the decision of the Tribunal in the case of Davinder Singh v. ACIT (104 ITD 325) (ASR), CIT vs. Calcutta Agency Ltd. (19 ITR 191) (SC), Lakshmiratan Cotton Mills Co. Ltd. vs. CIT (73 ITR 634) (SC) and L.H. Sugar Factory & Oil Mills (P) Ltd. vs. CIT (19 CTR) (SC) 185 : (1980) 125 ITR 293 (SC). 12. Reliance is also placed on the decision of Delhi Bench of the ITAT in the case of Roger Enterprises (P) Ltd. vs. DCIT (88 ITD 95)…

Davinder Singh v. ACIT (104 ITD 325) — Cited in 3 Judgments | BharatTax