Which sections of the Income Tax Act does (i) CIT v. Nikunj Eximp Enterprises Pvt. Ltd. come up under?

It is most often cited in judgments turning on Section 133(6), Section 143(2), Section 143(3), Section 44AE.

(i) CIT v. Nikunj Eximp Enterprises Pvt. Ltd.

Q: How many judgments cite (i) CIT v. Nikunj Eximp Enterprises Pvt. Ltd.?

11 judgments on BharatTax cite (i) CIT v. Nikunj Eximp Enterprises Pvt. Ltd. (77 Taxmann.com 275), spanning 2017 to 2025.

77 Taxmann.com 275Income Tax Appellate Tribunal2017#9882 most cited

What is (i) CIT v. Nikunj Eximp Enterprises Pvt. Ltd. authority for?

The recording of purchase transactions and subsequent export of goods in the books of accounts can prove the genuineness and veracity of such purchase transactions.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Nikunj Eximp Enterprises Pvt. Ltd. · section 133(6) · genuineness of purchase · veracity of purchase · books of accounts · export of goods · ITAT · Mumbai · company · business

Sections most often in play

Section 133(6)Section 143(2)Section 143(3)Section 44AE

Issues it is cited on

section 133(6)company business

Judgments citing (i) CIT v. Nikunj Eximp Enterprises Pvt. Ltd.

Assistant Commissioner of Income Tax, New Delhi vs. Jaipur Golden Transport Co Private Limited, New Delhi

In the result, appeal of the Revenue is partly allowed

ITA 4990/DEL/2024[2012-13]Status: DisposedITAT Delhi19 Dec 2025AY 2012-13

Bench: Shri Anubhav Sharma& Shri Amitabh Shukla[Assessment Year:2012-13] Assistant Commissioner, Of Jaipur Golden Transport Co. Income Tax, Private Limited, Room No.316A, C.R. Vs 4741, Roshananra Road, Building, I.P Estate, Malkaganj, North Delhi, New New Delhi-110002 Delhi-110007 Pan Aaacj4124B Appellant Respondent Revenue By Shri Om Prakash, Sr. Dr Assessee By Shri Y.K. Mehan, Ca, Shri Dheeraj Kumar, Ca Date Of Hearing 11.12.2025 Date Of Pronouncement 19.12.2025

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER& SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER [Assessment Year:2012-13] Assistant Commissioner, of Jaipur Golden Transport Co. Income Tax, Private Limited, Room No.316A, C.R. Vs 4741, Roshananra Road, Building, I.P Estate, Malkaganj, North Delhi, New New Delhi-110002 Delhi-110007 PAN AAACJ4124B Appellant Respondent Revenue by Shri Om Prakash, Sr. DR Assessee by Shri Y.K. Mehan, CA, Shri Dheeraj Kumar, CA Date of Hearing 11.12.2025 Date of Pronouncement 19.12.2025 ORDER PER AMITABH SHUKLA, AM, The captioned a…

Deputy Commissioner of Income Tax, Circle- 13.1, New Delhi, I.P. Estate vs. Jaharvir Polymers Private Limited, Vikaspuri, New Delhi

In the result, Appeal of the Revenue is partly allowed for

ITA 439/DEL/2024[2021-22]Status: DisposedITAT Delhi24 Jul 2024AY 2021-22

Bench: DR. B.R.R. KUMAR (Accountant Member), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 133(6)Section 143(1)

…1 DCIT Vs. Jaharvir Polymers (P) Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C ’: NEW DELHI BEFORE, DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Deputy Commissioner of Jaharvir Polymers Private Income Tax, Limited, Circle-13.1, New Delhi I. Vs. Vikaspuri P. Estate, New Delhi New Delhi PAN:AACCJ5452C (Appellant) (Respondent) [ Appellant by Ms. Parul Singh, Sr. DR Respondent by Sh. Sameer Kapoor, CA Date of Hearing 10.07.2024 Date of Pronouncement 24.07.2024 ORDER PER YOGESH KUMAR U.S. JM.:- The present appeal is filed by the Revenue against the order of National…

Assistant Commissioner of Income Tax, Cir.1(1)(1), Surat vs. Enviro Control Pvt. Ltd., Surat

In the result, all the grounds of appeal raised by the revenue are dismissed

ITA 345/SRT/2022[2011-12]Status: DisposedITAT Surat05 Apr 2023AY 2011-12

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing) A.C.I.T., Enviro Control Pvt. Ltd., Circle-1(1)(1), Enviro House, Opp. Bank Of Vs. Surat. Maharashtra, Ghod Dod Road, Surat-395007. Pan No. Aaace 8700 C Appellant/ Assessee Respondent/ Revenue

Section 143(2)Section 143(3)Section 148Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Virtual hearing) A.C.I.T., Enviro Control Pvt. Ltd., Circle-1(1)(1), Enviro House, Opp. Bank of Vs. Surat. Maharashtra, Ghod Dod Road, Surat-395007. PAN No. AAACE 8700 C Appellant/ assessee Respondent/ revenue Department represented by Shri Ashok B Koli, (CIT-DR) Assessee represented by Shri Ankur Shah, CA Date of hearing 27/02/2023 Date of pronouncement 05/04/2023 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the revenue…

Ralf Jems P.Ltd, Mumbai vs. ITO WD 5(3)(1), Mumbai

In the result, appeals of the assessee for the A

ITA 1578/MUM/2018[2013-14]Status: DisposedITAT Mumbai30 Sept 2019AY 2013-14

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Shri B.V. JhaveriFor Respondent: Shri Chaitanya Anjaria

Section 143(3)Section 147Section 234B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER AND SHRI M. BALAGANESH, HON'BLE ACCOUNTANT MEMBER ITA NOs. 1575, 1576, 1577 & 1578/MUM/2018 (A.Ys: 2010-11, 2011-12, 2012-13 & 2013-14) M/s Ralf Jems Pvt. Ltd., v. Income Tax Officer 5(3)(1) 102, 1st Floor, C-Wing Room No. 526 Shreeji Chamber, Tata Road No.2 Aayakar Bhavan Opera House, Mumbai – 400 004 M.K. Road Mumbai-400 020 PAN: AABCR3078F (Appellant) (Respondent) Assessee by : Shri B.V. Jhaveri Department by : Shri Chaitanya Anjaria Date of Hearing : 26.07.2019 Date of Pronouncement : 30.09.2019 O…

Ralf Jems P.Ltd, Mumbai vs. ITO WD 5(3)(1), Mumbai

In the result, appeals of the assessee for the A

ITA 1577/MUM/2018[2012-13]Status: DisposedITAT Mumbai30 Sept 2019AY 2012-13

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Shri B.V. JhaveriFor Respondent: Shri Chaitanya Anjaria

Section 143(3)Section 147Section 234B

Ralf Jems P.Ltd, Mumbai vs. ITO WD 5(3)(1), Mumbai

In the result, appeals of the assessee for the A

ITA 1576/MUM/2018[2011-12]Status: DisposedITAT Mumbai30 Sept 2019AY 2011-12

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Shri B.V. JhaveriFor Respondent: Shri Chaitanya Anjaria

Section 143(3)Section 147Section 234B

Ralf Jems P.Ltd, Mumbai vs. ITO WD 5(3)(1), Mumbai

In the result, appeals of the assessee for the A

ITA 1575/MUM/2018[2010-11]Status: DisposedITAT Mumbai30 Sept 2019AY 2010-11

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Ble

For Appellant: Shri B.V. JhaveriFor Respondent: Shri Chaitanya Anjaria

Section 143(3)Section 147Section 234B

Ganesh Trading Co., Thane vs. ITO -3(3), Mumbai

ITA 4657/MUM/2015[2009-10]Status: DisposedITAT Mumbai25 Apr 2018AY 2009-10

Bench: Shri G.S Pannu, Am & Shri Ravish Sood, Jm आयकर अपील सं./ I.T.A. No. 4657/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10)

For Appellant: Shri Bhupendra Shah, A.RFor Respondent: Shri Rajesh Kumar Yadav, D.R

Section 143(3)Section 234BSection 69C

…Shri Ganesh Trading Co. Vs. ITO – A.Y 2009-10, ITA Nos. 4657 & 4871/Mum/2015 ITO Vs. Shri Ganesh Trading Co. 1 IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, MUMBAI BEFORE SHRI G.S PANNU, AM AND SHRI RAVISH SOOD, JM आयकर अपील सं./ I.T.A. No. 4657/Mum/2015 (निर्धारण वर्ा / Assessment Year: 2009-10) Shri Ganesh Trading Co; ITO, Ward -3(3), C/o. Shri Satish Agarwal बिधम/ Thane. 503, Lotus Plaza, Malhar Chowk, Vs. Gokhale Road, Naupada, Thane (W), Thane 400 602. स्थामीरेखासं./ जीआइआयसं./ PAN/GIR No. AAWFS8766R (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : आयकर अपील सं./ I.T.A. No. 4871/Mum/2015 (निर्धारण वर्ा / A…

Bhawani Singh Rathore, Mumbai vs. Asst CIT Cir 24(1), Mumbai

Appeal stands dismissed

ITA 7365/MUM/2016[2009-10]Status: DisposedITAT Mumbai09 Feb 2018AY 2009-10

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.7365/Mum/2016 (िनधा"रण वष" / Assessment Year: 2009-10) Bhawani Singh Rathore Assistant Commissioner Of बनाम/ Income Tax Circle 24(1) 1009/B-Wing 6Th Floor, Piramal Chambers, Aditya Vardhan,Chandiwali Vs. Andheri(E), Mumbai-400 059 Lalbaug Mumbai-400 012 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Adypr-3619-R (अपीलाथ" /Appellant) (""थ" / Respondent) : Revenue By : V. Jenardhanan, Ld.Dr Assessee By : Bhupendra Shah,Ld.Ar सुनवाई की तारीख / : 06/02/2018 Date Of Hearing घोषणा की तारीख / : 09 /02/2018 Date Of Pronouncement

For Appellant: Bhupendra Shah,Ld.ARFor Respondent: V. Jenardhanan, Ld.DR

Section 133(6)Section 143(2)Section 143(3)Section 147Section 148Section 69C

…the assessee in this year was higher than the immediately preceding year and the assessee paid VAT twice and further the additions could not be made u/s 69C. Reliance has been placed in the order of this Tribunal rendered by SMC Bench in ITO Vs. Karsan Nandu [77 Taxmann.com 275 30/11/2016]. Per contra, Ld. Departmental Representative [DR] stressed the point that the assessee failed to produce even single supplier to confirm the transactions and the said suppliers were non-existent and therefore, the stand of Ld. CIT(A) was 4 Bhawani Singh Rathore Assessment Year 2009-10 quite justified. Our attention is further d…

Hemant R. Sanghavi, Mumbai vs. Asst CIT 16(2), Mumbai

In the result the assessee appeal is dismissed

ITA 178/MUM/2016[2009-10]Status: DisposedITAT Mumbai20 Nov 2017AY 2009-10

Bench: Shri R.C.Sharma, Am & Shri Ram Lal Negi, Jm Shri Hemant R. Sanghavi Vs. Asst. Cit 16(2) R.No.210, 2Nd Floor D-502, Kukreja Palace Vallabh Baug Lane Matru Mandir, Extension-Ghatkopar (E) Tardeo Road Mumbai – 400 075 Mumbai – 400 007 Pan/Gir No.Aagps4816C Appellant) .. Respondent) Asst. Cit 19(1) Vs. Shri Hemant R. Sanghavi 2Nd Floor, Matru Mandir 411, Arihant Building, 4Th Floor, Ahmedabad Street Tardeo Road, Mumbai – 400 007 Carnac Bunder, Mumbai – 400 009 Pan/Gir No. Aagps4816C Appellant) .. Respondent)

Section 143(3)Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL “H”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI RAM LAL NEGI, JM Shri Hemant R. Sanghavi Vs. Asst. CIT 16(2) R.No.210, 2nd Floor D-502, Kukreja Palace Vallabh Baug Lane Matru Mandir, Extension-Ghatkopar (E) Tardeo Road Mumbai – 400 075 Mumbai – 400 007 PAN/GIR No.AAGPS4816C Appellant) .. Respondent) Asst. CIT 19(1) Vs. Shri Hemant R. Sanghavi 2nd Floor, Matru Mandir 411, Arihant Building, 4th Floor, Ahmedabad Street Tardeo Road, Mumbai – 400 007 Carnac Bunder, Mumbai – 400 009 PAN/GIR No. AAGPS4816C Appellant) .. Respondent) Assessee by Shri Yogesh A Thar Revenue by Ms.…

DCIT CC 6(4), Mumbai vs. J Kumar Infrapojects Ltd, Mumbai

In the result, all the appeals of the assessee are partly allowed and the appeals of the revenue are dismissed

ITA 4231/MUM/2016[2008-09]Status: DisposedITAT Mumbai02 Nov 2017AY 2008-09

Bench: S/Shri B.R. Baskaran (Am) & Amarjit Singh (Jm)

Section 133ASection 143(3)

…ing officer has made the disallowances without rejecting books of accounts. The ld A.R placed reliance on the following case laws to support his various contentions:- (a) CIT Vs. Nikunj Eximp Enterpries (2015)(372 ITR 619)(Bom) (b) ITO Vs. Karsan Nandu (2017)(77 Taxmann.com 275)(Mum-Trib) (c) Fancy Wear Vs. ITO (ITA No.1596 & 1597/M/2016 dt. 20-09-17) The Ld A.R further submitted that the decision rendered by Hon’ble Supreme Court in the case of N.K. Proteins Ltd (supra) is distinguishable on facts. In the above said case, the revenue unearthed blank bill books, blank signed cheque books, letter heads and vouche…