How many judgments cite Garg v. PCIT?

11 judgments on BharatTax cite Garg v. PCIT (113 Taxmann.com 93), spanning 2024 to 2025.

Which sections of the Income Tax Act does Garg v. PCIT come up under?

It is most often cited in judgments turning on Section 115BBE, Section 143(3), Section 250, Section 270A, Section 69A.

Garg v. PCIT

113 Taxmann.com 93Supreme Court of India2020#9307 most cited

What is Garg v. PCIT authority for?

The assessee bears the burden of proving the source of cash deposited in their bank account. Failure to discharge this burden allows the revenue to treat the deposit as unexplained income under Section 69A.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2025.

Also referred to as

Garg v. PCIT · Section 69A · unexplained money · cash deposit · burden of proof · assessee · unexplained income · Section 115BBE · Section 68 · addition u/s 69A

Sections most often in play

Section 115BBE Section 143(3)Section 250 Section 270A Section 69A

Issues it is cited on

creditworthiness of the creditor addition under section 68 section 69a unexplained money section 115bbe commissioner (appeals)unexplained cash credit notice under section 148 section 139(1)section 144 section 69 undisclosed income

Judgments citing Garg v. PCIT

Liyakat Rojan Miya Ansari, Surat vs. The Income Tax Officer, Ward2(1), Bharuch

In the result, the appeal of the assessee is dismissed

ITA 464/SRT/2024[2017-18]Status: DisposedITAT Surat16 Jan 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.464/Srt/2024 (Assessment Year: 2017-18) (Physical Hearing) Liyakat Rojan Miya Ansari, Vs. The Ito, 252, Royal Park Society, Palod, Ward – 2(1), Mangrol, Surat - 394110 Bharuch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aeupl7280B (Appellant) (Respondent) Appellant By None Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 16/01/2025 Date Of Pronouncement 16/01/2025

Section 115BSection 143(3)Section 250Section 270ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.464/SRT/2024 (Assessment Year: 2017-18) (Physical Hearing) Liyakat Rojan Miya Ansari, Vs. The ITO, 252, Royal Park Society, Palod, Ward – 2(1), Mangrol, Surat - 394110 Bharuch "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AEUPL7280B (Appellant) (Respondent) Appellant by None Respondent by Shri Mukesh Jain, Sr. DR Date of Hearing 16/01/2025 Date of Pronouncement 16/01/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the assessee emanates from t…

Vasant Hirachand Rathod, Kolhapur vs. Income Tax Officer, Ward1(4), Kolhapur

The appeal is PARTLY ALLOWED FOR STATISTICAL PURPOSES

ITA 1385/PUN/2023[2017-18]Status: DisposedITAT Pune04 Oct 2024AY 2017-18

Bench: Hon’Ble Smt Astha Chandra & Shri G. D. Padmahshaliassessment Year : 2017-18 Vasant Hirachand Rathod 461, B-Ward, Bhawani Chambers, Bhawani Mandap, Juna Rajwada, Kolhapur-416002. Pan: Aeupr6755D. . . . . . . . Appellant

For Appellant: Mr Pramod Shingate [‘Ld. AR’]For Respondent: Mr Arvind Desai [‘Ld. DR’]

Section 115BSection 139(1)Section 142(1)Section 143(2)Section 143(3)Section 250Section 253(1)Section 44ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH PUNE BEFORE HON’BLE SMT ASTHA CHANDRA, JUDICIAL MEMBER And SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER Assessment Year : 2017-18 Vasant Hirachand Rathod 461, B-Ward, Bhawani Chambers, Bhawani Mandap, Juna Rajwada, Kolhapur-416002. PAN: AEUPR6755D. . . . . . . . Appellant V/s The Income Tax Officer, Ward-1(4), Kolhapur. . . . . . . . Respondent Appearances Assessee by : Mr Pramod Shingate [‘Ld. AR’] Revenue by : Mr Arvind Desai [‘Ld. DR’] Date of conclusive Hearing : 30/09/2024 Date of Pronouncement : 04/10/2024 ORDER PER G. D. PADMAHSHALI, AM; This appeal of the as…

Vinita Jagdesh Aswani, Pune vs. Income Tax Officer, Ward-8(1), Pune

ITA 37/PUN/2024[2017-18]Status: DisposedITAT Pune01 Oct 2024AY 2017-18

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamoreassessment Year : 2017-18 Vinita Jagdesh Aswani C-Block, 1/21, Opp. Gurudwara, Pimpri, Pune-411017. Pan: Azrpa6822E. . . . . . . . Appellant V/S The Income Tax Officer, Ward-8(1), Pune. . . . . . . . Respondent Appearances Assessee By : Ms Vibha Gulabani [‘Ld. Ar’] Revenue By : Mr Arvind Desai [‘Ld. Dr’] Date Of Conclusive Hearing : 25/09/2024 Date Of Pronouncement : 01/10/2024 Order Per G. D. Padmahshali, Am; This Appeal Of The Assessee Challenges The Din & Order No. Itba/Nfac/S/250/2023-24/1057730966(1) Dt. 06/11/2023 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] By The National Faceless Appeal Centre, Delhi [‘Nfac’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 23/12/2019 Passed U/S 144 Of The Act By The Income Tax Officer, Ward-8(1), Pune[‘Ao’ Hereinafter] For Assessment Year 2017-18 [‘Ay’ Hereinafter];

For Appellant: Ms Vibha Gulabani [‘Ld. AR’]For Respondent: Mr Arvind Desai [‘Ld. DR’]

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND HON’BLE SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment Year : 2017-18 Vinita Jagdesh Aswani C-Block, 1/21, Opp. Gurudwara, Pimpri, Pune-411017. PAN: AZRPA6822E. . . . . . . . Appellant V/s The Income Tax Officer, Ward-8(1), Pune. . . . . . . . Respondent Appearances Assessee by : Ms Vibha Gulabani [‘Ld. AR’] Revenue by : Mr Arvind Desai [‘Ld. DR’] Date of conclusive Hearing : 25/09/2024 Date of Pronouncement : 01/10/2024 ORDER PER G. D. PADMAHSHALI, AM; This appeal of the assessee challenges the DIN…

Prakash Govindbhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

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

ITA 163/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad23 Sept 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: NoneFor Respondent: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh

Section 143(1)Section 144Section 148Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI MAKARAND V. MAHADEOKAR, ACCOUNTANT MEMBER I.T.A. Nos.161 to 163/Ahd/2023 (Assessment Years: 2010-11 to 2012-13) Prakash Govindbhai Patel, Vs. Income Tax Officer, “Kamal Shanti”, Nr. Sardar Patel Ward-6(1)(1), Under Bridge, Sardar Patel Colony Ahmedabad Ahmedabad-380014 [PAN No.ATQPP6754P] (Appellant) .. (Respondent) Appellant by : None Respondent by: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh K Das, Sr. D.R. Date of Hearing 12.09.2024 Date of Pronouncement 23.09.2024 O R D E R PER SIDDHARTHA NAUT…

Prakash Govindbhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

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

ITA 162/AHD/2023[2011-12]Status: DisposedITAT Ahmedabad23 Sept 2024AY 2011-12

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: NoneFor Respondent: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh

Section 143(1)Section 144Section 148Section 69A

Prakash Govindbhai Patel, Ahmedabad vs. The Income Tax Officer, Ward-6(1)(1), Ahmedabad

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

ITA 161/AHD/2023[2010-11]Status: DisposedITAT Ahmedabad23 Sept 2024AY 2010-11

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

For Appellant: NoneFor Respondent: Shri R.N. Dsouza, CIT D.R. & Shri Rignesh

Section 143(1)Section 144Section 148Section 69A

Jeetendra Fakirchand Chordiya, Chicnhwad Pune vs. ITO, Akurdi, Pune

The appeal of the assessee is ALLOWED

ITA 1349/PUN/2024[2016-17]Status: DisposedITAT Pune03 Sept 2024AY 2016-17

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamoreassessment Year : 2016-17 Jeetendra Fakirchand Chordiya Flat No.-2, Madhuban-C, Premlok Park, Chinchwad, Pune-411033 Pan: Aatpc2327H. . . . . . . . Appellant

For Appellant: Self Representation [‘Ld. Assessee’]For Respondent: Mr Akhilesh Srivastava [‘Ld. DR’]

Section 139(1)Section 143(3)Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment Year : 2016-17 Jeetendra Fakirchand Chordiya Flat No.-2, Madhuban-C, Premlok Park, Chinchwad, Pune-411033 PAN: AATPC2327H. . . . . . . . Appellant V/s The Income Tax Officer, Ward-9(1), Pune. . . . . . . . Respondent Appearances Assessee by : Self Representation [‘Ld. Assessee’] Revenue by : Mr Akhilesh Srivastava [‘Ld. DR’] Date of conclusive Hearing : 03/09/2024 Date of Pronouncement : 03/09/2024 ORDER PER G. D. PADMAHSHALI, AM; This appeal of the…

Ashok Ra vs. Aheb Tambe, Nashikvs.ITO, Ward 3(1), Nashik

ITA 999/PUN/2024[2017-18]Status: DisposedITAT Pune01 Aug 2024AY 2017-18

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamoreassessment Year : 2017-18 Ashok Ravsaheb Tambe 1630, Mhb Colony, Nr Kamgar Nagar, Kalyan Bhavan, Satpur Colony, Nashik-422007 Pan: Aeypt7687J. . . . . . . . Appellant V/S The Income Tax Officer, Ward-3(1), Nashik. . . . . . . . Respondent Appearances Assessee By : None For The Assessee Revenue By : Mr Umesh Phade [‘Ld. Dr’] Date Of Conclusive Hearing : 29/07/2024 Date Of Pronouncement : 01/08/2024 Order Per G. D. Padmahshali, Am; In This Appeal Assessee Challenges Din & Order No. Itba/Apls/S/250/2023- 24/1062404804(1) Dt. 11/03/2024 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] By The Addl./Jt Commissioner Of Income Tax Appeals-3, Bengaluru [‘Cit(A)’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Passed U/S 143(3) Of The Act By The Income Tax Officer, Ward-3(1), Nashik [‘Ao’ Hereinafter] For Assessment Year 2017-18 [‘Ay’ Hereinafter];

For Appellant: None for the AssesseeFor Respondent: Mr Umesh Phade [‘Ld. DR’]

Section 115BSection 139(1)Section 143(3)Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment Year : 2017-18 Ashok Ravsaheb Tambe 1630, MHB Colony, Nr Kamgar Nagar, Kalyan Bhavan, Satpur Colony, Nashik-422007 PAN: AEYPT7687J. . . . . . . . Appellant V/s The Income Tax Officer, Ward-3(1), Nashik. . . . . . . . Respondent Appearances Assessee by : None for the Assessee Revenue by : Mr Umesh Phade [‘Ld. DR’] Date of conclusive Hearing : 29/07/2024 Date of Pronouncement : 01/08/2024 ORDER PER G. D. PADMAHSHALI, AM; In this appeal assessee challen…

Dilip Rangnath Pagare, Pune vs. ITO, Ward 1(2), Aurangabad

ITA 972/PUN/2024[2012-12]Status: DisposedITAT Pune26 Jul 2024AY 2012-12

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamoreassessment Year : 2012-13 Dilip Rangnath Pagare Plot No. 23, Gut No. 105, Pwd Housing Society, Aurangaba-431001. Pan: Bjcpp2914G. . . . . . . . Appellant V/S The Income Tax Officer, Ward-1(12), Aurangabad. . . . . . . . Respondent Appearances Assessee By : None For The Assessee Revenue By : Mr Umashankar Prasad [‘Ld. Dr’] Date Of Conclusive Hearing : 25/07/2024 Date Of Pronouncement : 26/07/2024 Order Per G. D. Padmahshali, Am; This Appeal Of The Assessee Challenges The Din & Order No. Itba/Nfac/S/250/2023-24/1062379260(1) Dt. 11/03/2024 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] By The National Faceless Appeal Centre [‘Nfac’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Passed U/S 144 R.W.S. 147 Of The Act By The Income Tax Officer, Ward-1(12), Aurangabad [‘Ao’ Hereinafter] For Assessment Year 2012-13 [‘Ay’ Hereinafter];

For Appellant: None for the AssesseeFor Respondent: Mr Umashankar Prasad [‘Ld. DR’]

Section 142(1)Section 144Section 148Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment Year : 2012-13 Dilip Rangnath Pagare Plot No. 23, Gut No. 105, PWD Housing Society, Aurangaba-431001. PAN: BJCPP2914G. . . . . . . . Appellant V/s The Income Tax Officer, Ward-1(12), Aurangabad. . . . . . . . Respondent Appearances Assessee by : None for the Assessee Revenue by : Mr Umashankar Prasad [‘Ld. DR’] Date of conclusive Hearing : 25/07/2024 Date of Pronouncement : 26/07/2024 ORDER PER G. D. PADMAHSHALI, AM; This appeal of the assessee challe…

Suhas Hirachand Mehta, Dapoi, Ratnagiri vs. Income Tax Officer, Ward 1, Ratnagiri

ITA 1070/PUN/2024[2017-18]Status: DisposedITAT Pune24 Jul 2024AY 2017-18

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Vinay Bhamoreassessment Year : 2017-18 Suhas Hirachand Mehta At Post-Jalgaon, Dapoli, Ratnagiri-410571. Pan: Akspm5272G. . . . . . . . Appellant

For Appellant: None for the AssesseeFor Respondent: Mr Umashankar Prasad [‘Ld. DR’]

Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH PUNE BEFORE HON’BLE SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment Year : 2017-18 Suhas Hirachand Mehta At Post-Jalgaon, Dapoli, Ratnagiri-410571. PAN: AKSPM5272G. . . . . . . . Appellant V/s The Income Tax Officer, Ward-1, Ratnagiri. . . . . . . . Respondent Appearances Assessee by : None for the Assessee Revenue by : Mr Umashankar Prasad [‘Ld. DR’] Date of conclusive Hearing : 24/07/2024 Date of Pronouncement : 24/07/2024 ORDER PER G. D. PADMAHSHALI, AM; The present appeal is filed against the DIN & Order No. ITBA…

Jyoti Goyal, Bhopal vs. DCIT-1(1), Bhopal

Appeal is partly allowed as mentioned above

ITA 380/IND/2023[2012-13]Status: DisposedITAT Indore20 May 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year : 2012-13 Jyoti Goyal, Dcit, 18, Shyamla Hills, 1(1), बनाम/ Bhopal Bhopal Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Abbpg3493P Assessee By Shri S.S. Deshpande, Ca & Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 25.04.2024 Date Of Pronouncement 20.05.2024

Section 143(2)Section 147Section 148Section 2(14)Section 56(2)(vii)Section 69

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year : 2012-13 Jyoti Goyal, DCIT, 18, Shyamla Hills, 1(1), बनाम/ Bhopal Bhopal Vs. (Assessee/Appellant) (Revenue/Respondent) PAN: ABBPG3493P Assessee by Shri S.S. Deshpande, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 25.04.2024 Date of Pronouncement 20.05.2024 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 22.09.2023 passed by learned Commissioner of Income-Tax (Appeals)…