What is DCIT v. Rohini Builders authority for?

An assessee discharges the initial onus under Section 68 for cash credits by providing creditor details like PAN and addresses, proving creditworthiness via banking transactions, and demonstrating genuineness, especially when loans are repaid through cheques.

How many judgments cite DCIT v. Rohini Builders?

489 judgments on BharatTax cite DCIT v. Rohini Builders (256 ITR 360), spanning 2011 to 2026.

Which sections of the Income Tax Act does DCIT v. Rohini Builders come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 133(6), Section 147, Section 132, Section 69A.

DCIT v. Rohini Builders (256 ITR 360)

Shree Saras Spices & Foods P. Ltd., Ahmedabad vs. The Income Tax Officer, Ward-4(1)(3), Ahmedabad

In the result, the appeal filed by the Revenue is partly allowed

ITA 478/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad11 Nov 2022AY 2012-13

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita No. 478/Ahd/2017 िनधा"रण वष"/Asstt. Year: 2012-2013 M/S. Shree Saras Spices & Foods Pvt. I.T.O., Ltd., Vs. Ward-4(1)(3), A/3, 4Th Floor, Ahmedabad. Casela Tower,, Opp. Iscon Mandir, S.G. Highway, Ahmedabad-380015

For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri Atul Pandey, Sr. D.R

Section 133(6)Section 2(24)(x)Section 68

…ecord. Thus, we can assume that the impugned transaction was the business transactions between the assessee and the loan parties. We also feel pertinent to refer the judgment of the Hon’ble Gujarat high court in case of the CIT Vs. Rohini builders reported in 256 ITR 360 wherein it was held as under: “The genuineness of the transaction is proved by the fact that the payment to the assessee as well as repayment of the loan by the assessee to the depositors is made by account payee cheques and the interest is also paid by the assessee to the creditors by account payee cheques.” 10.9 In view of the above and after…

ACIT, Central Circle-1(1), Ahmedabad vs. M/S. Ashrita Construction Pvt. Ltd., Ahmedabad

In the result, the Cross Objection filed by the Assessee is allowed

ITA 2023/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad09 Nov 2022AY 2015-16

For Appellant: Shri James Kurian, CIT-DRFor Respondent: Shri Tushar Hemani, Sr. Adv. &

Section 132Section 142(1)Section 143(3)Section 153ASection 153C

…covered by the following judgments of higher judicial authorities ;- A) Additions u/s.68 cannot be made when amount is received through regular banking channel. i) CIT v/s. Ranchod Jivabhai Nakhawa (2012) 21 Taxman.com 159 (Guj) ii) DCIT v/s. Rohini Builders 256 ITR 360 (Guj) iii) CIT v/s Ridhi Sidhi Corporation by Hon'ble Gujarat High Court in T.A. No.69 of 2018. iv) CIT v/s. Apex Therm Packaging P Ltd (2014) 42 Taxamn.com 473(Guj). B) Non providing opportunity of cross examination i) Andaman Timber v/s, CC Exim CA No.428 of 2006(SC) ii) PCIT v/s, Kanubhai M. Patel (2017) 79 Taxman.com 257 (Guj) iii) C/T v/s. J…

Smt Smt. Priya Soni, Raipur (Cg) vs. The Income Tax Officer, Ward-4(5), Raipur (Cg)

In the result, the appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 32/BIL/2017[2012-13]Status: DisposedITAT Raipur31 Oct 2022AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.32/Rpr/2017 (ननधाारण वषा / Assessment Year : 2012-2013) Smt. Priya Soni, Vs Ito, Ward-4(5), Raipur C/O-M/S Shivani Jewellers Ramnarayan Soni, Lilli Chowk, Purani Basti, Raipur Pan No. : Awips 5478 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri G.N.Singh, Sr. DR

Section 145(3)Section 68

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA No.32/RPR/2017 (ननधाारण वषा / Assessment Year : 2012-2013) Smt. Priya Soni, Vs ITO, Ward-4(5), Raipur C/o-M/s Shivani Jewellers Ramnarayan Soni, Lilli Chowk, Purani Basti, Raipur PAN No. : AWIPS 5478 A (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri R.B.Doshi, CA राजस्व की ओर से /Revenue by : Shri G.N.Singh, Sr. DR सुनिाई की तारीख /…

The ITO, Ward-2(2)(2), Ahmedabad vs. Shri Hemantkumar Chhabildas Patel, Ahmedabad

In the result the appeal filed by the revenue is dismissed

ITA 1695/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad21 Oct 2022AY 2012-13

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita No. 1695/Ahd/2019 िनधा"रण वष"/Asstt. Year: 2012-2013 I.T.O, Hemantkumar Chhabildas Patel, Ward-2(2)(2), Vs. 78, Kalhar Exortica, Ahmedabad. Near Science City Road, Soal, Ahmedabad-380060. Pan: Aftpp3706J

For Appellant: Ms Nupur Shah, A.RFor Respondent: Shri Shramdeep Sinha, Sr.DR

Section 148Section 48Section 68Section 69

…be taken in case of creditor and not in case of appellant. Explanation about 'source of source' or 'origins of origin' cannot be askedjrom the appellant while making inquiry under section 68 as per ratio laid down in the case of DCIT v. Rohini BuilderT(2002) 256 ITR 360 (Guj): "Mere identification of the source of the creditors even without evidence as to the nature of the income could justify acceptance, where the assesseee has given the GIR number / PAN of the creditor and also shows that the amounts were received by account payee cheques It was further held that it is not necessary, that there should be an ex…

ACIT, CC-2, Jaipur vs. Mahendra Singh Ratnawat, Jaipur

In the result, the appeals of the Revenue are dismissed and

ITA 31/JPR/2022[2016-17]Status: DisposedITAT Jaipur18 Oct 2022AY 2016-17

For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@

Section 143Section 153ASection 68

…led the copy of accounts, confirmation, bank statement and ITR of the loan creditors and the same is not disputed by the AO. The DR also did not controvert these basic facts. Thus, as held in the case Dy. CIT v. Rohini Builders [2003] 127 Taxman 523/[2002] 256 ITR 360 (Guj.), the Hon'ble Gujarat High Court held that when the assessee has primarily discharged the initial onus laid on him in terms of section 68 by providing details to establish genuineness of transaction, identity and creditworthiness of depositors then the assessee is not expected to prove genuineness of cash deposited in bank account of thos…

ACIT, CC-2, Jaipur vs. Mahendra Singh Ratnawat, Jaipur

In the result, the appeals of the Revenue are dismissed and

ITA 30/JPR/2022[2015-16]Status: DisposedITAT Jaipur18 Oct 2022AY 2015-16

For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@

Section 143Section 153ASection 68

…led the copy of accounts, confirmation, bank statement and ITR of the loan creditors and the same is not disputed by the AO. The DR also did not controvert these basic facts. Thus, as held in the case Dy. CIT v. Rohini Builders [2003] 127 Taxman 523/[2002] 256 ITR 360 (Guj.), the Hon'ble Gujarat High Court held that when the assessee has primarily discharged the initial onus laid on him in terms of section 68 by providing details to establish genuineness of transaction, identity and creditworthiness of depositors then the assessee is not expected to prove genuineness of cash deposited in bank account of thos…

ACIT, Jaipur vs. Ratan Kanwar Ratnawat, Jaipur

In the result, the appeals of the Revenue are dismissed and

ITA 323/JPR/2021[2013-14]Status: DisposedITAT Jaipur18 Oct 2022AY 2013-14

For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@

Section 143Section 153ASection 68

…led the copy of accounts, confirmation, bank statement and ITR of the loan creditors and the same is not disputed by the AO. The DR also did not controvert these basic facts. Thus, as held in the case Dy. CIT v. Rohini Builders [2003] 127 Taxman 523/[2002] 256 ITR 360 (Guj.), the Hon'ble Gujarat High Court held that when the assessee has primarily discharged the initial onus laid on him in terms of section 68 by providing details to establish genuineness of transaction, identity and creditworthiness of depositors then the assessee is not expected to prove genuineness of cash deposited in bank account of thos…

ACIT, Jaipur vs. Ratan Kanwar Ratnawat, Jaipur

In the result, the appeals of the Revenue are dismissed and

ITA 322/JPR/2021[2012-13]Status: DisposedITAT Jaipur18 Oct 2022AY 2012-13

For Appellant: Shri S.R. Sharma (C.A.) &For Respondent: Shri Sanjay Dhariwal (CIT) fu/kZkfjrh dh vksj ls@

Section 143Section 153ASection 68

…led the copy of accounts, confirmation, bank statement and ITR of the loan creditors and the same is not disputed by the AO. The DR also did not controvert these basic facts. Thus, as held in the case Dy. CIT v. Rohini Builders [2003] 127 Taxman 523/[2002] 256 ITR 360 (Guj.), the Hon'ble Gujarat High Court held that when the assessee has primarily discharged the initial onus laid on him in terms of section 68 by providing details to establish genuineness of transaction, identity and creditworthiness of depositors then the assessee is not expected to prove genuineness of cash deposited in bank account of thos…

Joint Commissioner of Income Tax (OSD) Circle-1(1), Bilaspur vs. M/S Omax Minerals Pvt. Ltd. Gadumaria, Raigarh

In the result appeal ITA No

ITA 94/RPR/2018[2014-15]Status: DisposedITAT Raipur17 Oct 2022AY 2014-15

For Appellant: Shri G.S.Agrawal & Shri N.C.Gupta, ARsFor Respondent: Shri Sanjay Kumar, Sr.DR

Section 131(1)Section 68

…4. Guruprerna Enterprises v. ACIT ITAT No. 255, 256 & 257/Mum/ 2010 5. Pr. CIT v. Softline Creations P. Ltd. 387 ITR 636 (Del) 6. CIT v. Nipuan Auto P. Ltd. 227 Taxman 147 (Delhi)(Mag) 7. CIT v. Metachem Industries 245 ITR 160 (MP) 8. DCIT v. Rohini Builders 256 ITR 360 (Guj) 9. Nemichand Kothari v. CIT 264 ITR 254 (Gauhati) 10. CIT v. Sophia Finance Ltd. 11. CIT vs Value Capital Services Pvt Ltd., 307 ITR 334 9. We have heard rival submissions and perused the material evidence available on record. 14 & CO No.09/RPR/2018 10. On perusal of the report of the ITO, Ward 6(3), New Delhi shown to us at page 1 of the…

The ITO, Ward-4(2)(2), Ahmedabad vs. Gajanand Developers, Ahmedabad

In the result, the appeal of the Revenue is dismissed

ITA 951/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad14 Oct 2022AY 2013-14

For Appellant: Shri R.B. Tank, A.RFor Respondent: Ms. Pooja Parekh, Sr. D.R

Section 36(1)Section 37(1)Section 68

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member ITA No. 951 /Ahd/2019 Assessment Year 2013-14 The ITO, Gajanand Developers, Ward-4(2)(2), 1, Siddhi Vinayak Ahmedabad Vs Society-2, R.C. (Appellant) Technical Road, Ghatlodia, Ahmedabad-380061 PAN: AALFG1063C (Respondent) Assessee by: Shri R.B. Tank, A.R. Revenue by: Ms. Pooja Parekh, Sr. D.R. Date of hearing : 25-07-2022 Date of pronouncement : 14-10-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the Revenue against th…