How many judgments cite Dharmendra Kumar Bansal v. CIT?

25 judgments on BharatTax cite Dharmendra Kumar Bansal v. CIT (101 DTR 377), spanning 2017 to 2026.

Which sections of the Income Tax Act does Dharmendra Kumar Bansal v. CIT come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 133(6), Section 142(1), Section 143(2), Section 147.

Dharmendra Kumar Bansal v. CIT

101 DTR 377High Court2014#4764 most cited

What is Dharmendra Kumar Bansal v. CIT authority for?

If the identity of the creditor is established, the creditor has confirmed the loan, and the creditor is assessed to tax, the assessee is not required to prove the source of the source for the purpose of section 68 additions.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2026.

Also referred to as

Dharmendra Kumar Bansal v. CIT · section 68 · source of source · share application money · sundry creditors · genuineness of transaction · unexplained cash credit · addition u/s 68

Sections most often in play

Section 68 Section 143(3)Section 133(6)Section 142(1)Section 143(2)Section 147 Section 69A Section 10(38)

Issues it is cited on

source of source addition u/s 68 sundry creditors share application money genuineness of the transaction unexplained cash credit section 133(6)first appeal section 131 scrutiny assessment section 68 section 10

Judgments citing Dharmendra Kumar Bansal v. CIT

Pankaj Bansal, Gurgaon vs. Pr, CIT (Central), Gurgaon

In the result, ITA.No.383/Del

ITA 384/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

…//FIT FOR PUBLICATION// OP Kant BS A.M. J.M. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “A” : DELHI [THROUGH VIDEO CONFERENCING] BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.KANT, ACCOUNTANT MEMBER ITA.No.383/Del./2021 Assessment Year 2017-2018 Smt. Abha Bansal, The Pr. CIT (Central), 103B, The Aralias, DLF Gurgaon. Golf Link City Phase-V, vs. Gurgaon, Haryana. Haryana. PIN – 122 001 PIN – 122 001. PAN AANPB8695H (Appellant) (Respondent) ITA.No.384/Del./2021 Assessment Year 2017-2018 Shri Pankaj Bansal, The Pr. CIT (Central), C-13, Sushant Lok, Gurgaon. Phase-1, Gurgaon, vs. Haryana. Haryana.…

Abha Bansal, Gurgaon vs. PCIT, Central, Gurgaon

In the result, ITA.No.383/Del

ITA 383/DEL/2021[2017-18]Status: DisposedITAT Delhi31 May 2021AY 2017-18

Bench: Shri Bhavnesh Saini & Shri O.P.Kant

For Appellant: And Shri Lalit Mohan, C.AFor Respondent: Shri Satpal Gulati, CIT-DR

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153B(1)(b)Section 263

Smt. Nilam Jain, Alwar vs. Income Tax Officer, Ward-2-1, Alwar

In the result, we set-aside the matter to the

ITA 903/JPR/2018[2014-15]Status: DisposedITAT Jaipur05 Mar 2019AY 2014-15

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Anuradha (JCIT)

Section 145(3)Section 68

…ition confirmed by Ld. CIT(A) 9 Smt. Nilam Jain vs. ITO is unjustified. In support, reliance was placed on the following decisions:- • CIT vs. Shiv Dhooti Pearls & Investment Ltd. (2016) 237 Taxman 104 (Del.) • CIT vs. Jai Kumar Bakliwal (2014) 366 ITR 217/ 101 DTR 377 (Raj.) • CIT vs. H.S. Builders (P.)Ltd. (2012) 78 DTR 169 (Raj.) • Kanhaialal Jangid vs. ACIT 217 CTR 354 (Raj.) • Aravali Trading Co. vs. ITO 187 Taxman 338 (Raj.) 12. The ld. DR is heard who has relied on the orders of the authorities below. 13. We have heard the rival contentions and perused the material available on record. There are two tr…

Kabir Sudhir Mulji, Mumbai vs. DIT (It) II, Mumbai

In the result, appeal of the assessee is partly allowed

ITA 3301/MUM/2014[2009-10]Status: DisposedITAT Mumbai14 Feb 2018AY 2009-10

Bench: Shri D.T. Garasia & Shri Rajesh Kumarassessment Year: 2009-10 Shri Kabir Sudhir Mulji, Director Of Income Tax Anand Bhavan, 501, (International Taxation)Ii, 2Nd Babulnath X Lane, Scindia House, Vs. Chowpatty, Gr. Flr., Mumbai-7 R/No.007, N.M. Marg, Pan: Aahpm1375M Ballard Pier, Mumbai - 38 (Appellant) (Respondent)

For Appellant: Ms. Aasifa Khan, A.RFor Respondent: Shri R.P. Meena, D.R

Section 143(1)Section 143(3)Section 2Section 263Section 263(1)Section 56(2)(vi)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI D.T. GARASIA, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2009-10 Shri Kabir Sudhir Mulji, Director of Income Tax Anand Bhavan, 501, (International Taxation)II, 2nd Babulnath X Lane, Scindia House, Vs. Chowpatty, Gr. Flr., Mumbai-7 R/No.007, N.M. Marg, PAN: AAHPM1375M Ballard Pier, Mumbai - 38 (Appellant) (Respondent) Present for: Assessee by : Ms. Aasifa Khan, A.R. Revenue by : Shri R.P. Meena, D.R. Date of Hearing : 11.01.2018 Date of Pronouncement : 14.02.2018 O R D E R Per D.T. GARASIA, Judicial Member:…

Income Tax Officer, Ward- Bhiwadi vs. Shri Satish Kumar, Alwar

In the result, appeal of the revenue is partly allowed for statistical

ITA 637/JPR/2017[2012-13]Status: DisposedITAT Jaipur22 Nov 2017AY 2012-13

Bench: The Ld. Cit(A). The Ld. Cit(A)

For Appellant: Shri P.C. Parwal (CA)For Respondent: Shri Rajendra Jha fu/kZkfjrh dh vksj ls@

Section 143(3)Section 68Section 80C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 637/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Income Tax Officer, Satish Kumar, Vs. Ward- Bhiwadi. J-501-502, Krish Vatika, Bhiwadi, Teh-Tijara, district- Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIEPK 2046 C vihykFkhZ@Appellant izR;FkhZ@Respondent izR;k{ksi.k@C.O. No. 33/JP/2017 (Arising out of vk;dj vihy la-@ITA No. 637/JP/2017) fu/kZkj.k o"kZ@Assessme…