Indian Woollen Carpet Factory v. Income-tax Appellate Tribunal

125 Taxmann 763High Court2002#5138 most cited

What is Indian Woollen Carpet Factory v. Income-tax Appellate Tribunal authority for?

The assessee bears the burden of proving the genuineness of transactions, including the identity, creditworthiness, and genuineness of parties involved in purchases, especially when the parties have migrated or cannot be located.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2024.

Also referred to as

Indian Woollen Carpet Factory v. ITAT · 125 Taxmann 763 · 260 ITR 658 · genuineness of transactions · burden of proof on assessee · identity of creditors · creditworthiness · purchases · migrated parties · section 68 · section 69C · section 133(6)

Also reported as

260 ITR 658

Sections most often in play

Section 69CSection 133(6)Section 142(1)Section 250Section 68Section 132(1)Section 133ASection 139(1)

Issues it is cited on

circular tradingsummons under section 131price riggingsurvey under section 133asection 48section 44aloose paperssection 44adgenuineness of the transactionconcealment of incomeunexplained expendituresection 254

Judgments citing Indian Woollen Carpet Factory v. Income-tax Appellate Tribunal

Satish R. Rathod, Mumbai vs. ITO 15(3)(1), Mumbai

In the result, both the appeals are hereby ordered to be dismissed

ITA 567/MUM/2016[2010-11]Status: DisposedITAT Mumbai27 Nov 2017AY 2010-11

Bench: Shri P. K. Bansal, Vp & Shri Amarjit Singh, Jm

For Appellant: Shri Suresh AnchaliyaFor Respondent: Shri Purushottam Kumar (SR
Section 133(6)Section 142(1)Section 143(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL“” BENCH, MUMBAI BEFORE SHRI P. K. BANSAL, VP AND SHRI AMARJIT SINGH, JM I.T.A. No.567/M/2016 Assessment Year: 2010-11 Satish R. Rathod Vs. ITO 15(3)(1) Shop NJO, 13 Tulsi Bldg 178 Mumbai. Khetwadi Back RD. Mumbai. Pin: 400004 स्थायीलेखासं./जीआइआरसं./PAN/GIR No. : AACPR2872D (Appellant) .. (Respondent) I.T.A. No.534/M/2016 Assessment Year: 2010-11 ITO WD 19 (3)(2) Vs. Satish R. Rathod Shop NJO, 13 Tulsi Bldg Matru Mandir, Mumbai. 178 Khetwadi Back RD. Mumbai. Pin: 400004 स्थायीलेखासं./जीआइआरसं./PAN/GIR No. : AACPR2872D (Appellant) .. (Respondent) Assessee by: Shri Suresh Anc…

Mrunal Shamsunder Naik, Mumbai vs. ACIT 15(2), Mumbai

ITA 911/MUM/2017[2010-11]Status: DisposedITAT Mumbai08 Nov 2017AY 2010-11

Bench: Sh. R. C. Sharma, Am & Sh. Sandeep Gosain, Jm आयकरअपीलसं./ I.T.A. No. 911/Mum/2017, (निर्धारणवर्ा / Assessment Year: 2010-11)

For Appellant: Shri S. S. Phadkar/For Respondent: Ms Arju Garodia
Section 133(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SH. R. C. SHARMA, AM & SH. SANDEEP GOSAIN, JM आयकरअपीलसं./ I.T.A. No. 911/Mum/2017, (निर्धारणवर्ा / Assessment Year: 2010-11) Mrunal Shamsunder Naik ACIT 15(2) बिधम/ Mrunal Rahul Waradkar Matru Mandir, R. Grant 4th florr, Apollo Arcade, R. K. Rd, Mumbai Vs. Singh Marg, Andheri(E) Mumbai स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. ADFPN8528A (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri S. S. Phadkar/ Kalpesh Taralkar प्रत्यथीकीओरसे/Respondentby : Ms Arju Garodia सुनवाईकीतारीख/ : 31/08/2017 Date of Hearing घोषणाकीतारीख / : 0…

Kiran Navin Doshi, Mumbai vs. ITO -23(2)(4), Mumbai

In the result, the assessee’s appeal for A

ITA 2601/MUM/2016[2009-10]Status: DisposedITAT Mumbai18 Jan 2017AY 2009-10

Bench: Shri Jason P. Boaz & Shri Saktijit Deysmt. Kiran Navin Doshi Income Tax Officer-23(2)(4) D-705, Kalp Nagri C-10, Pratyksha Kar Bhavan Vs. B.R. Road, Mulund (W) Bkc, Bandra East Mumbai 400080 Mumbai Pan – Abwpd5848A Appellant Respondent

For Appellant: NoneFor Respondent: Shri Milind Rajguru
Section 143Section 143(1)Section 143(3)Section 147Section 148Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL "I" Bench, Mumbai Before Shri Jason P. Boaz, Accountant Member and Shri Saktijit Dey, Judicial Member Smt. Kiran Navin Doshi Income Tax Officer-23(2)(4) D-705, Kalp Nagri C-10, Pratyksha Kar Bhavan Vs. B.R. Road, Mulund (W) BKC, Bandra East Mumbai 400080 Mumbai PAN – ABWPD5848A Appellant Respondent Appellant by: None Respondent by: Shri Milind Rajguru Date of Hearing: 11.01.2017 Date of Pronouncement: 18.01.2017 O R D E R Per Jason P. Boaz, A.M. This appeal by the assessee is directed against the order of the CIT(A)- 40, Mumbai dated 10.02.2016 for A.Y. 2009-10. 2. The…