GUJARAT Principal Commissioner of Income-tax (Central), Surat v. Neotech Education Foundation (164 Taxmann.com 764)

Q: What is GUJARAT Principal Commissioner of Income-tax (Central), Surat v. Neotech Education Foundation authority for?

If the repayment of a loan is accepted by the tax department, an addition made under section 68 is unjustified and unsustainable. The Assessing Officer could have investigated doubts regarding genuineness or creditworthiness by issuing summons under section 131 or notices under section 133(6).

Q: How many judgments cite GUJARAT Principal Commissioner of Income-tax (Central), Surat v. Neotech Education Foundation?

32 judgments on BharatTax cite GUJARAT Principal Commissioner of Income-tax (Central), Surat v. Neotech Education Foundation (164 Taxmann.com 764), spanning 2024 to 2026.

Q: Which sections of the Income Tax Act does GUJARAT Principal Commissioner of Income-tax (Central), Surat v. Neotech Education Foundation come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 115BBE, Section 132, Section 147, Section 131.

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. GOLDEN GOENKA CREDIT PRIVATE LIMITED , KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1799/KOL/2025[2022-23]Status: DisposedITAT Kolkata28 Jan 2026AY 2022-23

Bench: Shri Rajesh Kumar (Accountant Member), Shri Pradip Kumar Choubey (Judicial Member)

Section 127Section 132(1)Section 139Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 36(1)(iii)Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member Assessment Year: 2022-23 DCIT, Central Circle -4(3), Kolkata.…..………………….……….……….……Appellant vs. Golden Goenka Credit Pvt. Ltd ………..…………...……………………..…..Respondent 24 Magma House, 10th Floor, 24, Park Street, Park Centre, W.B. – 700016.. [PAN: AACCR3964K] Appearances by: P N Barnwal, CIT - DR, appeared on behalf of the appellant. Miraj D Shah, AR appeared on behalf of the Respondent. Date of concluding the hearing : November 11, 2…

ACIT CC 7(4), MUMBAI vs. AAYUSH INFOTECH PRIVATE LIMITED, MUMBAI

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

ITA 5915/MUM/2025[2013-14]Status: DisposedITAT Mumbai28 Jan 2026AY 2013-14

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)

Section 132Section 133(6)Section 143(3)Section 147Section 68Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER ACIT CC 7(4), Vs. Aayush Infotech Mumbai Private Limited 10, Apoorva Industrial Estate Makwana Road Off. Andheri-Kurla Road Andheri East Mumbai- 400 069 PAN/GIR No.AAFCA0496C (Appellant) .. (Respondent) Assessee by Shri Rakesh Joshi Revenue by Shri Surendra Mohan, Sr. DR Date of Hearing 13/01/2026 Date of 28/01/2026 Pronouncement आदेश / O R D E R PER AMIT SHUKLA (J.M): The present appeal has been filed by the Revenue against the order dated 14.07.2025 passed by…

PRITESHKUMAR VIKRAMBHAI PATEL,SURAT vs. ITO, WARD 3(3)(5), SURAT

In the result, the appeal of the assessee is allowed

ITA 1013/SRT/2024[2016-17]Status: HeardITAT Surat22 Jan 2026AY 2016-17

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Raghunath Kamble

For Appellant: Shri Kamlesh Bhatt, CAFor Respondent: Shri Ajay Uke, Sr. DR

Section 250Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT MS SUCHITRA RAGHUNATH KAMBLE, JUDICIAL MEMBER I.T.A. No. 1013/SRT/2024 (Assessment Year: 2016-17) Priteshkumar Vikrambhai ITO, Vs. Patel, Ward – 3(3)(5), 703, Laxmi Residency Near Surat Gajera School Katargam, Surat - 395004 [PAN: AKIPP2105P] (Appellant) .. (Respondent) Appellant by : Shri Kamlesh Bhatt, CA Respondent by: Shri Ajay Uke, Sr. DR Date of Hearing 19.01.2026 Date of Pronouncement 22.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT: This appeal has been filed by the assessee against the order passed…

RAJIV GOYAL, PATIALA,PATIALA, PUNJAB vs. JAO ITO WARD-3, PATIALA, PATIALA

In the result, the appeal filed by the assessee is allowed

ITA 481/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh14 Jan 2026AY 2018-19

Bench: the CIT(A) have not been considered properly.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr. DR (Virtual Mode)

Section 115BSection 68Section 69

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: HYBRID MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 481 /Chd/ 2025 िनधा"रण वष" / Assessment Year : 2018-19 Rajiv Goyal बनाम The ITO H.No. 6, Rajbaha Road Green View, Ward-3 Patiala, Punjab-147001 Patiala "ायी लेखा सं./PAN NO: AFUPG4511P अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr.…

THE DCIT,1(1), INDORE vs. M/S. RITSPIN SYNTHETICS LTD., PITHAMPUR

In the result, the appeal filed by the Department is allowed for statistical purposes, in terms indicated above, and the cross-objections filed by the assessee are dismissed as not pressed

ITA 213/IND/2023[2017-18]Status: DisposedITAT Indore13 Jan 2026AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani

For Appellant: Shri S. N. Agarwal, C.A. and Shri Pankaj Mogra, C.AFor Respondent: Shri Anup Singh, CIT DR

Section 11Section 115BSection 143(2)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.213/Ind/2023 (Assessment Year: 2017-18) Assistant Commissioner of Vs. M/s. Ritspin Synthetic Income Tax -1(1), Pvt. Ltd., Indore Plot No. 2, Kheda Industrial Growth Centre, Pithampur, Madhya Pradesh-452001 PAN No. AAACR8303E (Appellant) .. (Respondent) C.O. No. 04/Ind/2024 (Assessment Year: 2017-18) M/s. Ritspin Synthetic Vs. Deputy Commissioner of Pvt. Ltd., Income Tax -1(1), Plot No. 2, Kheda Industrial Indore Growth Centre, Pithampur, Madhya Prade…

DCIT, CENTRAL CIRCLE-4(3), KOLKATA, KOLKATA vs. RAJA SHELTERS PRIVATE LIMITED, KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 1760/KOL/2025[2022-23]Status: DisposedITAT Kolkata18 Dec 2025AY 2022-23

Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 68

…{ "clean_text": "आयकर अपीलीय अधिकरण, कोलकाता पीठ, कोलकाता\nIN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA\nBefore Shri Rajesh Kumar, Accountant Member and\nShri Pradip Kumar Choubey, Judicial Member\nITA No.1760/Kol/2025\n Assessment Year: 2022-23\nDCIT, Central Circle-4(3), Kolkata..\nAppellant\nvs.\n.........Respondent\nRaja Shelters Pvt. Ltd..\n25A, S. P. Mukherjee Road,\nKol- 700025.\n[PAN: AADCR5073Q]\nAppearances by:\nShri Sanat Kr. Raha, CIT-DR, appeared on behalf of the appellant.\nShri Miraj D. Shah, AR, appeared on behalf of the Respondent.\nDate of concluding the hearing : October 11, 2025\nD…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S. ACE INFRACITY DEVELOPERS PVRIVATE LTD, NOIDA

In the result, appeal of the Revenue is dismissed

ITA 4104/DEL/2025[2022-23]Status: DisposedITAT Delhi28 Nov 2025AY 2022-23

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year 2022-23] Dcit Vs M/S. Ace Infracity Developers Pvt. Central Circle-1, Ltd., Plot No. Ib, Gautam Budh A.R.T.O Complex, Nagar-201301 Sector-33, Noida-201301. Pan-Aakca8693E Appellant Respondent

Section 132Section 139(1)Section 143(2)Section 143(3)Section 37Section 37(1)Section 68Section 69A

…ITA No.4104/Del/2025 INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year 2022-23] DCIT vs M/s. Ace Infracity Developers Pvt. Central Circle-1, Ltd., Plot No. IB, Gautam Budh A.R.T.O Complex, Nagar-201301 Sector-33, Noida-201301. PAN-AAKCA8693E APPELLANT RESPONDENT Revenue by Shri Mahesh Kumar, CIT DR Assessee by Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, ITP Date of Hearing 17.09.2025 Date of Pronouncement 28.11.2025 ORDER PER BENCH: The captioned appeal filed by the Revenue is arising from the or…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S ACE MEGA STRUCTURE PRIVATE LIMITED, NOIDA

In the result, appeal of the assessee is allowed

ITA 4115/DEL/2025[2019-20]Status: DisposedITAT Delhi27 Nov 2025AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

Section 147Section 68

…ITA Nos.4115 & 4067/Del/2025 THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/s. Ace Mega DCIT/ACIT Structures Pvt. Ltd., Central Circle I-B, 7th Floor, ACE Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 PAN-AAKCA8694D M/s. Ace Mega 2. 4115/Del/2025 2019-20 DCIT, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7th Floor, ACE Studio, Noida-201301. S…

DY. COMMISSIONER OF INCOME TAX, NOIDA vs. M/S BRIGHT BUILDTECH PRIVATE LIMITED, DELHI

In the result, appeal of the Revenue is dismissed

ITA 4106/DEL/2025[2021-22]Status: DisposedITAT Delhi27 Nov 2025AY 2021-22

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year 2021-22] Dcit Vs M/S. Bright Buildtech Pvt.Ltd., Central Circle -1, D-35, Anand Vihar & Vihar, A.R.T.O Complex, Sector-33, Anand Vihar, S.O-East Delhi, Noida-201301. Delhi-110092 Pan-Aaccb7981J Appellant Respondent

Section 132Section 139(1)Section 143(2)Section 143(3)Section 250Section 68

…ITA No.4106/Del/2025 INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year 2021-22] DCIT vs M/s. Bright Buildtech Pvt.Ltd., Central Circle -1, D-35, Anand Vihar and Vihar, A.R.T.O Complex, Sector-33, Anand Vihar, S.O-East Delhi, Noida-201301. Delhi-110092 PAN-AACCB7981J APPELLANT RESPONDENT Revenue by Shri Mahesh Kumar, CIT DR Assessee by Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, ITP Date of Hearing 17.09.2025 Date of 27.11.2025 Pronouncement ORDER PER MANISH AGARWAL, AM: The captioned appeal is fil…

ACE MEGA STRUCTURES PRIVATE LIMITED,UTTAR PRADESH vs. DCIT/ACIT CEN CIR, NOIDA, NOIDA

In the result, appeal of the assessee is allowed

ITA 4067/DEL/2025[2019-20]Status: DisposedITAT Delhi27 Nov 2025AY 2019-20

Bench: Shri Anubhav Sharma & Shri Manish Agarwalsl. Ita No(S) Asst. Appeal(S) By No Year(S) Appellant Vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/S. Ace Mega Dcit/Acit Structures Pvt. Ltd., Central Circle I-B, 7Th Floor, Ace Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D M/S. Ace Mega 2. 4115/Del/2025 2019-20 Dcit, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7Th Floor, Ace Studio, Noida-201301. Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 Pan-Aakca8694D Appellant By Shri Rohit Kapoor, Adv. & Shri Virsain Aggarwal, Itp Respondent By Shri Mahesh Kumar, Cit Dr Date Of Hearing 17.09.2025 Date Of Pronouncement 27.11.2025

Section 147Section 68

…ITA Nos.4115 & 4067/Del/2025 THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sl. ITA No(s) Asst. Appeal(s) by No Year(s) Appellant vs. Respondent Appellant Respondent 1. 4067/Del/2025 2019-20 M/s. Ace Mega DCIT/ACIT Structures Pvt. Ltd., Central Circle I-B, 7th Floor, ACE Studio, Noida Sector-126, Noida, Sector- 37, S.O. Gautam Budh Nagar-201303 PAN-AAKCA8694D M/s. Ace Mega 2. 4115/Del/2025 2019-20 DCIT, Structures Pvt. Ltd. Central Circle-1, A.R.T.O Complex, Sector-33, I-B, 7th Floor, ACE Studio, Noida-201301. S…