Dy. Commissioner of Income-tax v. Roop Fashion

145 Taxmann.com 216Income Tax Appellate Tribunal2022#9396 most cited

What is Dy. Commissioner of Income-tax v. Roop Fashion authority for?

Where an assessing officer relies solely on conjectures and surmises to doubt the genuineness of cash sales without independent verification or corroborative evidence, such doubt is not sustainable.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2026.

Also referred to as

Dy. Commissioner of Income-tax v. Roop Fashion · section 145(3) · rejection of books of account · genuineness of transaction · cash sales · assessing officer · independent verification · corroborative evidence

Sections most often in play

Section 68Section 115BBESection 145(3)Section 143(3)Section 44ADSection 139(4)Section 143(1)Section 144

Issues it is cited on

rejection of books of accountaddition u/s 68section 145(3)double taxationsection 115bbsection 115bunexplained moneysection 115bbeunexplained cash creditsection 68section 115genuineness of the transaction

Judgments citing Dy. Commissioner of Income-tax v. Roop Fashion

Gurdas Mal Arora, Kanpur vs. The A O Circle-1(2)(1), Kanpur

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

ITA 412/LKW/2023[2017-18]Status: DisposedITAT Lucknow08 Jan 2026AY 2017-18

Bench: Shri Kul Bharat & Shri Anadee Nath Misshragurdas Mal Arora V. The Assessing Officer, 21/L/4, Daboli, Circle-1(2)(1) Kanpur. 16/69, Aayakar Bhawan, Civil Lines, Kanpur- 208001. Pan:Afepm4342J (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri Amit Kumar, Cit-Dr O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri Amit Kumar, CIT-DR
Section 115BSection 143(3)Section 145(3)Section 40A(2)(b)Section 68Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Gurdas Mal Arora v. The Assessing Officer, 21/L/4, Daboli, Circle-1(2)(1) Kanpur. 16/69, Aayakar Bhawan, Civil Lines, Kanpur- 208001. PAN:AFEPM4342J (Appellant) (Respondent) Appellant by: Shri Ashish Jaiswal, Advocate Respondent by: Shri Amit Kumar, CIT-DR O R D E R PER ANADEE NATH MISSHRA, A.M.: (A). The present appeal has been filed by the assessee against the order dated 31.10.2023 passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal…

Innovative Telecom and Softwares Private Ltd, Surat vs. Assistant Commissioner of Income Tax, Circle-1(1)(2), Surat

In the result, the appeal of the assessee is allowed

ITA 796/SRT/2023[2017-18]Status: DisposedITAT Surat19 Nov 2025AY 2017-18

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.796/Srt/2023 Assessment Year: (2017-18) (Hybrid Hearing) M/S Innovative Telecom & Vs. Acit, Softwares Pvt. Ltd., Circle – 1(1)(1), O/21-22, Kanaknidhi Apartment, Surat Nanpura, Surat - 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaci8036R (Appellant) (Respondent) Appellant By Shri Hiren M. Diwan, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 21/08/2025 Date Of Pronouncement 19/11/2025

Section 115BSection 142(1)Section 143(2)Section 144Section 145(3)Section 250Section 68

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE MS. SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.796/SRT/2023 Assessment Year: (2017-18) (Hybrid hearing) M/s Innovative Telecom and Vs. ACIT, Softwares Pvt. Ltd., Circle – 1(1)(1), O/21-22, Kanaknidhi Apartment, Surat Nanpura, Surat - 395001 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAACI8036R (Appellant) (Respondent) Appellant by Shri Hiren M. Diwan, CA Respondent by Shri Ajay Uke, Sr. DR Date of Hearing 21/08/2025 Date of Pronouncement 19/11/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, A…

Income Tax Officer, C.R. Building, ITO vs. Sunita Gold and Diamonds Pvt Ltd, New Delhi

ITA 4039/DEL/2024[2017-18]Status: DisposedITAT Delhi21 Aug 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Sh. Upvan Gupta, AdvocateFor Respondent: Sh. Manish Gupta, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 68

…Page 1 ITA No.4039/Del/2024 Sunita Gold and Diamonds Pvt. Ltd. (AY: 2017-18) THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.4039/Del/2024 (Assessment Year: 2017-18) Income Tax Officer, C.R. Building, Room No. 238B, 2nd Floor, I.P. Estate, New Delhi - 110002 Vs. Sunita Gold and Diamonds Pvt. Ltd. 20, New Rajdhani Enclave, Preet Vihar, Vikas Marg, Delhi - 110092 स्थायीलेखासं . / जी आइआरसं . / PAN/GIR No: AANCS4339J Appellant Respondent Appellant by : Sh. Upvan Gupta, Advocate Respondent by : Sh. Manish Gupta, Sr. DR Date o…

DCIT, Circle-1(1), Chandigarh vs. M/S Mool Ji Diamonds, Chandigarh

In the result, appeal of the Revenue is dismissed

ITA 188/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh23 Apr 2025AY 2017-18

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvcoateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR
Section 68

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 188 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2017-18 बनाम The DCIT M/s Mool Ji Diamonds Circle-1(1) SCO-826, NAC, Manimajra Chandigarh Chandigarh "ायी लेखा सं./PAN NO: AALFM9156A अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advcoate राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr. DR…

ACIT, Circle-1, Bareilly vs. Shri Sachit Kumar Agarwal, Bareilly

In the result, the impugned order of learned CIT(A) is sustained, and

ITA 396/LKW/2020[2017-18]Status: DisposedITAT Lucknow02 Jan 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(3)Section 145Section 145(2)Section 68

…Page 1 of 16 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH 'B', LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.396/Lkw/2020 Assessment Year:2017-18 A.C.I.T., Circle-1, Bareilly. (Appellant) Vs. Shri Sachit Kumar Agarwal, 291, Sahukara, Bareilly. PAN:AETPA3061L (Respondent) Appellant by Respondent by Ms. Shweta Mittal, C.A. Shri Sunil Kumar Rajwanshi, Addl. CIT (D.R.) ORDER PER ANADEE NATH MISSHRA:A.M. (A) In this case assessment order dated 30/12/2091 was passed u/s 143(3) of the I. T. Act whereby the assessee's total income was assessed at Rs…

Maa Sharada Enterprise, Kolkata vs. ITO, Ward-50(1), Kolkata

The appeal of the assessee is allowed

ITA 586/KOL/2024[2017-18]Status: DisposedITAT Kolkata07 Oct 2024AY 2017-18

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 586/Kol/2024 Assessment Year: 2017-2018 Maa Sharada Enterprise,……..………….……Appellant Talbabnda Jugberia, Ghola, North 24-Parganas, Pin Code No.700110, West Bengal [Pan:Aatfm5656M] -Vs.- Income Tax Officer,………………………….……Respondent Ward-50(1), Kolkata, Income Tax Office, Manicktala, Civil Centre, Uttarapan Complex-Ds-Iv, Kolkata-700067 Appearances By: Shri Giridhar Dhelia, Advocate, Appeared On Behalf Of The Assessee Shri Kapil Mondal, Addl. Cit (Dr), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: September 09, 2024 Date Of Pronouncing The Order: October 07, 2024 O R D E R

Section 115BSection 142(1)Section 143(2)Section 69A

…ITA No. 586/KOL/2024 (A.Y. 2017-2018) Maa Sharada Enterprise THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 586/KOL/2024 Assessment Year: 2017-2018 Maa Sharada Enterprise,……..………….……Appellant Talbabnda Jugberia, Ghola, North 24-Parganas, PIN Code No.700110, West Bengal [PAN:AATFM5656M] -Vs.- Income Tax Officer,………………………….……Respondent Ward-50(1), Kolkata, Income Tax Office, Manicktala, Civil Centre, Uttarapan Complex-DS-IV, Kolkata-700067 Appearances by: Shri Giridhar Dhelia, Advocate, appeared on behalf of…

Pradeep Kumar, Lucknow vs. ACIT-1, Lucknow

In the result, the appeal of the assessee is partly allowed

ITA 198/LKW/2024[2017-18]Status: DisposedITAT Lucknow04 Sept 2024AY 2017-18

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2017-18 Pradeep Kumar V. The Acit-1 A-1/46, Vikas Khand Lucknow Gomti Nagar Lucknow Pan:Ablpk8392B (Appellant) (Respondent) Appellant By: Shri Vijay Prakash Agrawal, Adv. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 10 07 2024 Date Of Pronouncement: 04 09 2024 O R D E R

For Appellant: Shri Vijay Prakash Agrawal, AdvFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 143(3)Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI G. D. PADAMAHSHALI, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER Assessment Year: 2017-18 Pradeep Kumar v. The ACIT-1 A-1/46, Vikas Khand Lucknow Gomti Nagar Lucknow PAN:ABLPK8392B (Appellant) (Respondent) Appellant by: Shri Vijay Prakash Agrawal, Adv. Respondent by: Shri Sanjeev Krishna Sharma, D.R. Date of hearing: 10 07 2024 Date of pronouncement: 04 09 2024 O R D E R PER SUBHASH MALGURIA, J.M.: This appeal has been filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delh…

Fashion Zone, Ludhiana vs. JCIT, Ward III(2), Ludhiana

In the result, the appeal of the assessee is allowed

ITA 331/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh20 Mar 2024AY 2017-18

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 145(3)Section 68

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 331/Chd/2023 िनधा"रण वष" / Assessment Year : 2017-18 Fashion Zone बनाम The JCIT Ekjot Nagar, Bhahdur Ke Road, Ward III(2), Ludhiana, Punjab-141001 Ludhiana "ायी लेखा सं./PAN NO: AADFF9589J अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate and Shri Rishabh Marwah, C.A राज"व क" ओर…

Lagan Vincom Pvt. Ltd., Kolkata vs. I.T.O., Ward - 1(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1933/KOL/2024[2012-2013]Status: DisposedITAT Kolkata31 Jan 2024AY 2012-2013

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Ito, Ward-1(1) Lagan Vincom Pvt. Ltd. Aaykar Bhavan, P-7, 2Nd Floor, Room No.206 & 207, 4/1, Middleton Street, Sikkim Chowringhee Square, Vs. Commerce House, Kolkata- Kolkata-700069, 700071, West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabcl5732E Assessee By : Shri A.K. Tirbriwal, Ar Revenue By : Shri Sailen Samadder, Dr Date Of Hearing: 17.12.2024 Date Of Pronouncement : 31.01.2025

For Appellant: Shri A.K. Tirbriwal, ARFor Respondent: Shri Sailen Samadder, DR
Section 133(6)Section 143(1)Section 147Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI PRADIP KUMAR CHOUBEY, JM ITO, Ward-1(1) Lagan Vincom Pvt. Ltd. Aaykar Bhavan, P-7, 2nd Floor, Room No.206 & 207, 4/1, Middleton Street, Sikkim Chowringhee Square, Vs. Commerce House, Kolkata- Kolkata-700069, 700071, West Bengal West Bengal (Appellant) (Respondent) PAN No. AABCL5732E Assessee by : Shri A.K. Tirbriwal, AR Revenue by : Shri Sailen Samadder, DR Date of hearing: 17.12.2024 Date of pronouncement : 31.01.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the…

Manasi Jewellers Private Limited, Mumbai vs. The Deputy Commissioner of Income Tax, Central Circle 3(4), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 819/MUM/2023[2020-2021]Status: DisposedITAT Mumbai23 Aug 2023AY 2020-2021

Bench: Shri Pavan Kumar Gadale, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blemanasi Jewellers Pvt. Ltd V. Dcit, Central Circle 3(4) Office No. 37, 97/101 Room No. 1915 Mumbadevi Diamond Premises Air India Building, Nariman Point Mumbai- 400021 Sheikh Memon Street Zaveri Bazar, Mumbai- 400002 Pan: Aabcm5354P (Appellant) (Respondent)

Section 132Section 143(2)Section 153CSection 69Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Manasi Jewellers Pvt. Ltd v. DCIT, Central Circle 3(4) Office No. 37, 97/101 Room No. 1915 Mumbadevi Diamond Premises Air India Building, Nariman Point Mumbai- 400021 Sheikh Memon Street Zaveri Bazar, Mumbai- 400002 PAN: AABCM5354P (Appellant) (Respondent) Assessee Represented by : Shri. Devendra Jain Department Represented by : Ms. Kavita Kaushik Date of conclusion of Hearing : 14.06.2023 Date of Pronouncement : 23.08.2023 O R D E R PER S.…

Pankaj Gupta, Bargarh vs. Income Tax Officer, Bargarh

In the result, appeal of the assessee is dismissed

ITA 66/CTK/2023[2017-18]Status: HeardITAT Cuttack16 May 2023AY 2017-18
For Appellant: None (Written Submission)For Respondent: Shri Kishore Ch. Mohanty, Sr. DR
Section 44A

…आयकर अऩीऱीय अधधकरण, “एस.एम.सी” न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अऩीऱ सं/ITA No.66/CTK/2023 (ननधाारण वषा / Assessment Year :2017-2018) Pankaj Gupta, Vs ITO, Baragarh Ward, Bargarh Sohela, Bargarh, Sambalpur-768001 PAN No. :ALAPG 3930 C (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee by : None (Written Submission) राजस्व की ओर से /Revenue by : Shri Kishore Ch. Mohanty, Sr. DR सुनवाई की तारीख / Date of Hearing : 16/05/2023 घोषणा की तारीख/Date of Pronouncement : 1…

Dy. Commissioner of Income-tax v. Roop Fashion (145 Taxmann.com 216) — Cited in 11 Judgments | BharatTax