What is Dy. CIT v. Rohini Builders authority for?

An assessee is required to prove the identity, creditworthiness, and genuineness of a cash credit in their books of accounts, such as an unsecured loan, but is generally not required to prove the source of the source for such credits. Additions under Section 68 are deleted if sufficient proof of creditors, repayment, and TDS on interest is provided.

How many judgments cite Dy. CIT v. Rohini Builders?

162 judgments on BharatTax cite Dy. CIT v. Rohini Builders (127 Taxmann 523), spanning 2015 to 2026.

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

It is most often cited in judgments turning on Section 68, Section 143(3), Section 69A, Section 132, Section 132(4), Section 153A.

Dy. CIT v. Rohini Builders (127 Taxmann 523)

INCOME TAX OFFICER, WARD-1(1), FARIDABAD, FARIDABAD vs. AGARWAL EARTH MOVERS PRIVATE LIMITED, FARIDABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 6084/DEL/2025[2020-21]Status: DisposedITAT Delhi08 Apr 2026AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumarincome Tax Officer, Ward-1(1), Vs. Agarwal Earth Movers B-Block, New Cgo Complex, Private Limited, Nh-Iv, Nit Fartidabad 1316, Sector-29, Faridabad Haryana Haryana-121001 [Pan: Aadca7184K) (Appellant) (Respondent)

For Appellant: Sh. Ved Jain, Adv. & Ms. Uma Upadhyaya, CAFor Respondent: Sh. Pramod Kumar, Sr. DR

Section 132Section 132(4)Section 142(1)Section 143(2)Section 147Section 148

…IN THE INCOME TAXAPPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUDHIR KUMAR JUDICIAL MEMBER INCOME TAX OFFICER, WARD-1(1), VS. AGARWAL EARTH MOVERS B-BLOCK, NEW CGO COMPLEX, PRIVATE LIMITED, NH-IV, NIT FARTIDABAD 1316, SECTOR-29, FARIDABAD HARYANA HARYANA-121001 [PAN: AADCA7184K) (APPELLANT) (RESPONDENT) ASSESSEE BY : Sh. Ved Jain, Adv. & Ms. Uma Upadhyaya, CA REVENUE BY : Sh. Pramod Kumar, Sr. DR Date of Hearing : 16.03.2026 Date of Order : 08.04.2026 O R D E R PER SUDHIR KUMAR, JM : This appeal is preferred by the Revenue against the order of National…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DHANBAD vs. BINDHYAVASINI COMMERCIAL SERVICES PRIVATE LIMITED, DHANBAD

ITA 240/RAN/2023[2013-14]Status: DisposedITAT Ranchi22 Dec 2025AY 2013-14

Bench: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahayi.T.A. No.240/Ran/2023 Assessment Year: 2013-14 Acit, Central Circle, Dhanbad.….……………............................……….……Appellant Vs. Bindhyavasini Commercial Services Pvt. Ltd….........……........……...…..…..Respondent House No.41, Premises Of Punj Kumar Singh, Near Suraksha Clinic, Hetli Bandh, Jharia, Dhanbad, Jharkhand – 828111. [Pan: Aaecb0160D] Appearances By: Shri Manish Tiwari, Ar, Appeared On Behalf Of The Appellant. Shri Kanhaiya Lal Kanak, Cit Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 10, 2025 Date Of Pronouncing The Order : December 22, 2025

Section 131Section 133(6)Section 139(1)Section 143(2)Section 143(3)Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH-RANCHI VIRTUAL HEARING AT KOLKATA Before Shri Sonjoy Sarma, Judicial Member and Shri Ratnesh Nandan Sahay, Accountant Member I.T.A. No.240/Ran/2023 Assessment Year: 2013-14 ACIT, Central Circle, Dhanbad.….……………............................……….……Appellant vs. Bindhyavasini Commercial Services Pvt. Ltd….........……........……...…..…..Respondent House No.41, Premises of Punj Kumar Singh, Near Suraksha Clinic, Hetli Bandh, Jharia, Dhanbad, Jharkhand – 828111. [PAN: AAECB0160D] Appearances by: Shri Manish Tiwari, AR, appeared on behalf of the appellant. Shri Kanhaiya Lal Kanak…