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)

DCIT, Central Circle-1(4), Kolkata vs. Educo Ventures Pvt Ltd., Kolkata

Appeal is dismissed

ITA 2144/KOL/2024[2015-16]Status: DisposedITAT Kolkata18 Dec 2025AY 2015-16

Bench: the AO.

Section 133ASection 147Section 250Section 68

…t. Ltd. in F.Y. 2014-15 and F.Y. 2016-17. Therefore, no addition can be made u/s.68 of the Act, when the advance/loan has not been received in the year under consideration. Further, the Hon’ble Gujarat High Court in the case of DCIT Vs. Rohini Builders (2002) 256 ITR 360 (Guj) held as under: “That the tribunal having deleted the addition under s. 68 accepting the genuineness of loans which were received and repaid by assessee by account payee cheques, assessee having established the identity of the creditors by giving their complete addresses, GIR numbers/PAN as well as confirmations along with the copies of thei…

DCIT Central Circle 1(4), Kolkata vs. Educo Ventures Pvt Ltd, Kolkata

Appeal is dismissed

ITA 2125/KOL/2024[2014-15]Status: DisposedITAT Kolkata18 Dec 2025AY 2014-15

Bench: the AO.

Section 133ASection 147Section 250Section 68

…t. Ltd. in F.Y. 2014-15 and F.Y. 2016-17. Therefore, no addition can be made u/s.68 of the Act, when the advance/loan has not been received in the year under consideration. Further, the Hon’ble Gujarat High Court in the case of DCIT Vs. Rohini Builders (2002) 256 ITR 360 (Guj) held as under: “That the tribunal having deleted the addition under s. 68 accepting the genuineness of loans which were received and repaid by assessee by account payee cheques, assessee having established the identity of the creditors by giving their complete addresses, GIR numbers/PAN as well as confirmations along with the copies of thei…

Educo Ventures Pvt. Ltd., Kolkata vs. D.C.I.T., Central Circle - 1(4), Kolkata

Appeal is dismissed

ITA 2025/KOL/2024[2020-2021]Status: DisposedITAT Kolkata18 Dec 2025AY 2020-2021

Bench: the AO.

Section 133ASection 147Section 250Section 68

…t. Ltd. in F.Y. 2014-15 and F.Y. 2016-17. Therefore, no addition can be made u/s.68 of the Act, when the advance/loan has not been received in the year under consideration. Further, the Hon’ble Gujarat High Court in the case of DCIT Vs. Rohini Builders (2002) 256 ITR 360 (Guj) held as under: “That the tribunal having deleted the addition under s. 68 accepting the genuineness of loans which were received and repaid by assessee by account payee cheques, assessee having established the identity of the creditors by giving their complete addresses, GIR numbers/PAN as well as confirmations along with the copies of thei…

Educo Ventures Pvt. Ltd., Kolkata vs. D.C.I.T., Central Circle - 1(4), Kolkata

Appeal is dismissed

ITA 2024/KOL/2024[2015-2016]Status: DisposedITAT Kolkata18 Dec 2025AY 2015-2016

Bench: the AO.

Section 133ASection 147Section 250Section 68

…t. Ltd. in F.Y. 2014-15 and F.Y. 2016-17. Therefore, no addition can be made u/s.68 of the Act, when the advance/loan has not been received in the year under consideration. Further, the Hon’ble Gujarat High Court in the case of DCIT Vs. Rohini Builders (2002) 256 ITR 360 (Guj) held as under: “That the tribunal having deleted the addition under s. 68 accepting the genuineness of loans which were received and repaid by assessee by account payee cheques, assessee having established the identity of the creditors by giving their complete addresses, GIR numbers/PAN as well as confirmations along with the copies of thei…

Jay Kundan Bhatt, Virar vs. DCIT, Central Circle 1(1), Mumbai

Accordingly, we delete the addition of INR.16,00,000/- made under Section 68 of the Act. Ground No.2 raised by the Assessee, is therefore, allowed

ITA 5264/MUM/2025[2020-21]Status: DisposedITAT Mumbai03 Dec 2025AY 2020-21

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SMT. RENU JAUHRI (Accountant Member)

For Appellant: Shri Subodh RatnaparkhiFor Respondent: Shri B. Arun

Section 143(3)Section 68

…ced by the Learned Authorised Representative for the Assessee on the following decisions (a) CIT vs. Orissa Corporation (P) Ltd., 159 ITR 78 (SC) (1986), (b) PCIT vs. Ami Industries (India) Pvt. Ltd., 424 ITR 219 (Bom) (2020, and (c) DCIT vs. Rohini Builders, 256 ITR 360 (Guj) (2003). 15. Per Contra, the Learned Departmental Representative refuted the submission made on behalf of the Assessee and placed reliance upon the order passed by the Learned CIT(A). It was submitted that a search and seizure action under Section 132(1) of the Act was conducted on 19/02/2020 in case of M/s. R.B. Tradelinks LLP alongwith it…

Assistant Commissioner of Income Tax, Delhi vs. Manoj Kumar Bansal, Delhi

In the result the appeal of the Revenue is dismissed

ITA 1041/DEL/2025[2019-20]Status: DisposedITAT Delhi28 Nov 2025AY 2019-20

Bench: Shri Sudhir Kumar & Shri Manish Agarwalassessment Year: 2019-20 Assistant Commissioner Of Vs. Manoj Kumar Bansal, 401 Income Tax Room No. New Delhi House, 27 Barakhamba 261-A 2Nd Floor F-2 Ara Road Delhi 110001 Centre, New Delhi- 110055 Pan No.Aahpb3143F (Appellant) (Respondent)

Section 132Section 139(1)Section 143(2)Section 143(3)Section 147Section 148Section 69Section 69ASection 69C

…favour the appellant that if the borrowed money had repaid back in the subsequent years to the lender, then it can be said that the appellant is not the beneficiary. Reliance may be placed on the Deputy Commissioner Of Income-Tax Versus Rohini Builders [2002] 256 ITR 360 wherein it was held that when the assessee has initial onus by providing identity of all creditors by giving their complete addresses GIR numbers. PAN and copy of assessment orders wherever readily available and proved the capacity of creditors that amounts were paid through cheques Repayment of loan and interest thereon was also made by cheques:…

Rajesh Jalan, Dhanbad vs. DCIT/ACIT, Circle-1, Dhanbad

The appeal of the assessee is allowed in full

ITA 498/RAN/2024[2017-18]Status: DisposedITAT Ranchi26 Nov 2025AY 2017-18

Bench: SHRI SONJOY SARMA, JUDICIAL MEMBER SHRI RATNESH NANDAN SAHAY (Accountant Member)

Section 133(6)Section 250Section 68Section 69A

…nt enquiry or issued notice under Section 133(6) of the Act to the lender to verify the correctness of the claim. In such circumstances, no adverse inference could have been drawn merely on surmise. The Hon’ble Supreme Court in DCIT v. Rohini Builders [(2002) 256 ITR 360 (SC)] has held that the onus of the assessee stands discharged once the identity of the creditor and the genuineness of the transaction through banking channels are proved. If at all any doubt remains about the source of funds in the hands of the creditor, the proper course would be to examine the same in the hands of the creditor and not in the…

Pareshbhai Natvarlal Shah, Na vs. Arivs.Income Tax Officer, Navsari

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1007/SRT/2025[2017-18]Status: DisposedITAT Surat20 Nov 2025AY 2017-18

Bench: Shri Tr Senthil Kumar & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1007/Srt/2025 Assessment Year: 2017-18 (Hybrid Hearing) Pareshbhai Natvarlal Shah Income Tax Officer, Ward-1, बनाम/ 6-B, Sainath Society, Moroli Navsari-396 445 Vs. Bazar, Navsari-396 436 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adfps 0044 L (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Prakash Patel, Ca राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 13/11/2025 उद्घोषणा की तारीख/Date Of Pronouncement 20/11/2025

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 250Section 271ASection 68Section 69A

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1007/SRT/2025 Assessment Year: 2017-18 (Hybrid hearing) Pareshbhai Natvarlal Shah Income Tax Officer, Ward-1, बनाम/ 6-B, Sainath Society, Moroli Navsari-396 445 Vs. Bazar, Navsari-396 436 "थायीलेखासं./जीआइआरसं./PAN/GIR No: ADFPS 0044 L (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Prakash Patel, CA राज" की ओर से /Respondent by Shri Ajay Uke, Sr-DR सुनवाई की तारीख/Date of Hearing 13/11/2025 उद्घोषणा की तारीख/Date of P…

Deputy Commissioner of Income Tax, Circle-2, Kota vs. Rishiraj Singh, Jhalawar

In the result, the appeal of the revenue is dismissed

ITA 1073/JPR/2025[2023-24]Status: DisposedITAT Jaipur19 Nov 2025AY 2023-24

For Appellant: Sh. Vinod Gupta, CA &For Respondent: Mohd. Azharuddin, CA

Section 139(1)Section 143(3)Section 68

…fact that the assessee appellant has repaid back within a very short duration all the questioned loan. When loan stands repaid no addition under Section 68 can be made and is held by the judgment of Hon'ble Gujarat High Court in case of Rohini Builders [2002] 256 ITR 360 (Gujarat), wherein the court held that "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." Ground of Appeal No.4 Whethe…