How many judgments cite DCIT v. Rajeev G. Kalathil?

101 judgments on BharatTax cite DCIT v. Rajeev G. Kalathil (67 SOT 52), spanning 2016 to 2026.

Which sections of the Income Tax Act does DCIT v. Rajeev G. Kalathil come up under?

It is most often cited in judgments turning on Section 133(6), Section 69C, Section 115BBE, Section 131, Section 139, Section 142(1).

DCIT v. Rajeev G. Kalathil

67 SOT 52Income Tax Appellate Tribunal2015#1093 most cited

What is DCIT v. Rajeev G. Kalathil authority for?

Where purchases are accepted as genuine and a deduction allowed, the corresponding liability cannot be added under Section 68. The case also provides authority on the application of Section 69C when suppliers are non-genuine but the purchases themselves are not doubted.

101

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2026.

Also referred to as

DCIT v. Rajeev G. Kalathil · 67 SOT 52 · Section 68 · Section 69C · unexplained expenditure · cash credit · genuine purchases · bogus suppliers · addition for purchases · non-genuine suppliers · bogus bills

Sections most often in play

Section 133(6)Section 69C Section 115BBE Section 131 Section 139 Section 142(1)Section 143(2)Section 143(3)

Issues it is cited on

unexplained expenditure section 69c section 133(6)company total income business section 143(3)document

Judgments citing DCIT v. Rajeev G. Kalathil

Hiralal Chunilal Jain, Mumbai vs. ITO WD 14(1)(4), Mumbai

ITA 4547/MUM/2014[2009-10]Status: DisposedITAT Mumbai01 Jan 2016AY 2009-10

For Appellant: Sh. Satish Mody-ARFor Respondent: Ms. Kusum Bansal-DR

Section 254(1)Section 69C

…आयकर आयकर आयकर अपीलीय आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, , , , “एच अिधकरण एच एच” ” ” ” खंडपीठ एच खंडपीठ खंडपीठ मुंबई खंडपीठ मुंबई मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“H”,BENCH सव"ी राजे"", लेखा सद"य एवं एवं संदीप गोसांई, "याियक सद"य एवं एवं Before S/Sh. Rajendra,Accountant Member & Sandeep Gosain,Judicial Member आयकर अपील अपील संसंसंसं/.ITA No.4547/Mum/2014 िनधा"रण िनधा"रण वष" वष"/Assessment Year-2009-10 आयकर आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Shri Hiralal Chunilal Jain Income tax Officer RoomNo.46,3rdFloor,J.M.Compound, v/s. Ward 14(1)(4) 42/46,VithaldasBuilding,3rdBhoiwada,…