ITO v. Neelkanth CIT

239 ITR 77High Court1999#4837 most cited

What is ITO v. Neelkanth CIT authority for?

When the nature and source of a sum of money received by an assessee cannot be explained satisfactorily, the revenue can treat it as the assessee's income. Merely providing the identity of the creditor is insufficient if their creditworthiness is not proven.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

ITO v Neelkanth CIT · section 68 · addition u/s 68 · unexplained cash credit · source of sum · nature and source · creditworthiness of creditor · onus on assessee · identity of creditor

Sections most often in play

Section 115BBESection 133(6)Section 250(2)Section 68

Issues it is cited on

section 31paper companysection 251(2)share capital and share premiumsource of sourcecreditworthiness of the creditorsection 251(1)(a)live linkadmission of additional evidenceentry operatoraddition u/s 68share application money

Judgments citing ITO v. Neelkanth CIT

DCIT, CIRCLE-1(3), SURAT, ANAVIL BUSINESS CENTRE, ADAJAN, SURAT vs. SHRI ASFAQ HAJIYUNUS NOORANI, RANDER

In the result, appeal of the revenue is dismissed

ITA 716/SRT/2023[2018-19]Status: DisposedITAT Surat30 Jun 2025AY 2018-19

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.716/Srt/2023 Assessment Year: (2018-19) (Hybrid Hearing) Dcit, Vs. Asfaq Hajiyunus Noorani, Circle – 1(3), 1, Abdullah Park, Gorat Road, Surat Rander, Surat - 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaopn6148A (Appellant) (Respondent) Appellant By Shri Mukesh Jain, Cit-Dr Respondent By Shri Suresh K. Kabra, Ca Date Of Hearing 05/06/2025 Date Of Pronouncement 30/06/2025

Section 133(6)Section 250Section 250(2)Section 68

…oanees is not proved beyond doubt. The AO has invoked provisions of section 68 of the Act and has relied on various decisions, i.e., Sumati Dayal, 214 ITR 801 (SC), CIT vs. Korlay Trading Co. Ltd., 232 ITR 820 (Cal.), K. M. Sadhukhan & Sons Pvt. Ltd. vs. CIT, 239 ITR 77 (Cal.), CIT vs. Orissa Corporation Pvt. Ltd., 159 ITR 78 (Orissa), CIT vs. Kishorilal & Santhoshilal, 216 ITR 9 (Raj.), A. Govindarajulu Mudaliar vs. CIT, 34 ITR 807, CIT vs. Oasis Hospitalities (P.) Ltd., 333 ITR 119 (Del.) and Kale Khan Mohammad Hanif vs. CIT, 50 ITR 1 (SC). He held that the onus of proving the source of a sum of money found to…

KASPER INFORMATION TECHNOLOGY PVT. LTD.,NEW DELHI vs. ITO WARD-14(2), NEW DELHI

ITA 9357/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities • VeljiDeoraj& Co. V CIT (2011) 333 ITR 119 (1968) 68 ITR 708 (Bom.) (Delhi) • KM Sandhu & Sons Pvt Ltd V • ITO V Neelkanth CIT (1999) 239 ITR 77 (Cal.) Finbuild ITA No. • CIT V Kerala Roadlines 2821/Del/2009 dated Corporation 01/04/2015 • Roshan Di Hatti V CIT • ITO V NC Cables Ltd 4122/Del/2009 • ITO V Rakam Money Matters P. Ltd 2821/Del/2011 • ACIT V Kisko Castings Pvt Ltd • CIT V Fair Finvest Ltd • CIT V Expo Globe India Ltd. 2. Delight 2012-13 (i) Section Regarding addition on account…

ITO WARD - 14(2), NEW DELHI vs. KASPER INFORMATION TECHNOLOGY PVT LTD, NEW DELHI

ITA 9287/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities • VeljiDeoraj& Co. V CIT (2011) 333 ITR 119 (1968) 68 ITR 708 (Bom.) (Delhi) • KM Sandhu & Sons Pvt Ltd V • ITO V Neelkanth CIT (1999) 239 ITR 77 (Cal.) Finbuild ITA No. • CIT V Kerala Roadlines 2821/Del/2009 dated Corporation 01/04/2015 • Roshan Di Hatti V CIT • ITO V NC Cables Ltd 4122/Del/2009 • ITO V Rakam Money Matters P. Ltd 2821/Del/2011 • ACIT V Kisko Castings Pvt Ltd • CIT V Fair Finvest Ltd • CIT V Expo Globe India Ltd. 2. Delight 2012-13 (i) Section Regarding addition on account…

ITO WARD - 13(3), NEW DELHI vs. JINGLE BELLS ALUMINIUM PVT. LTD., NEW DELHI

ITA 5527/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities • VeljiDeoraj& Co. V CIT (2011) 333 ITR 119 (1968) 68 ITR 708 (Bom.) (Delhi) • KM Sandhu & Sons Pvt Ltd V • ITO V Neelkanth CIT (1999) 239 ITR 77 (Cal.) Finbuild ITA No. • CIT V Kerala Roadlines 2821/Del/2009 dated Corporation 01/04/2015 • Roshan Di Hatti V CIT • ITO V NC Cables Ltd 4122/Del/2009 • ITO V Rakam Money Matters P. Ltd 2821/Del/2011 • ACIT V Kisko Castings Pvt Ltd • CIT V Fair Finvest Ltd • CIT V Expo Globe India Ltd. 2. Delight 2012-13 (i) Section Regarding addition on account…

JINGLE BELLS ALUMINIUM,NEW DELHI vs. ITO WARD - 13(3), NEW DELHI

ITA 5397/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities • VeljiDeoraj& Co. V CIT (2011) 333 ITR 119 (1968) 68 ITR 708 (Bom.) (Delhi) • KM Sandhu & Sons Pvt Ltd V • ITO V Neelkanth CIT (1999) 239 ITR 77 (Cal.) Finbuild ITA No. • CIT V Kerala Roadlines 2821/Del/2009 dated Corporation 01/04/2015 • Roshan Di Hatti V CIT • ITO V NC Cables Ltd 4122/Del/2009 • ITO V Rakam Money Matters P. Ltd 2821/Del/2011 • ACIT V Kisko Castings Pvt Ltd • CIT V Fair Finvest Ltd • CIT V Expo Globe India Ltd. 2. Delight 2012-13 (i) Section Regarding addition on account…

KASPER INFORMATION TECHNOLOGY P.LTD,NEW DELHI vs. ITO, WARD-14(2), NEW DELHI

ITA 510/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities • VeljiDeoraj& Co. V CIT (2011) 333 ITR 119 (1968) 68 ITR 708 (Bom.) (Delhi) • KM Sandhu & Sons Pvt Ltd V • ITO V Neelkanth CIT (1999) 239 ITR 77 (Cal.) Finbuild ITA No. • CIT V Kerala Roadlines 2821/Del/2009 dated Corporation 01/04/2015 • Roshan Di Hatti V CIT • ITO V NC Cables Ltd 4122/Del/2009 • ITO V Rakam Money Matters P. Ltd 2821/Del/2011 • ACIT V Kisko Castings Pvt Ltd • CIT V Fair Finvest Ltd • CIT V Expo Globe India Ltd. 2. Delight 2012-13 (i) Section Regarding addition on account…

LANDSKY REAL ESTATES P.LTD,NEW DELHI vs. ITO, WARD-15(1), NEW DELHI

ITA 509/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities • VeljiDeoraj& Co. V CIT (2011) 333 ITR 119 (1968) 68 ITR 708 (Bom.) (Delhi) • KM Sandhu & Sons Pvt Ltd V • ITO V Neelkanth CIT (1999) 239 ITR 77 (Cal.) Finbuild ITA No. • CIT V Kerala Roadlines 2821/Del/2009 dated Corporation 01/04/2015 • Roshan Di Hatti V CIT • ITO V NC Cables Ltd 4122/Del/2009 • ITO V Rakam Money Matters P. Ltd 2821/Del/2011 • ACIT V Kisko Castings Pvt Ltd • CIT V Fair Finvest Ltd • CIT V Expo Globe India Ltd. 2. Delight 2012-13 (i) Section Regarding addition on account…

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, GHAZIABAD

ITA 6401/DEL/2017[2014-15]Status: DisposedITAT Delhi18 Mar 2021AY 2014-15

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities • VeljiDeoraj& Co. V CIT (2011) 333 ITR 119 (1968) 68 ITR 708 (Bom.) (Delhi) • KM Sandhu & Sons Pvt Ltd V • ITO V Neelkanth CIT (1999) 239 ITR 77 (Cal.) Finbuild ITA No. • CIT V Kerala Roadlines 2821/Del/2009 dated Corporation 01/04/2015 • Roshan Di Hatti V CIT • ITO V NC Cables Ltd 4122/Del/2009 • ITO V Rakam Money Matters P. Ltd 2821/Del/2011 • ACIT V Kisko Castings Pvt Ltd • CIT V Fair Finvest Ltd • CIT V Expo Globe India Ltd. 2. Delight 2012-13 (i) Section Regarding addition on account…

ITO, WARD-7(1), NEW DELHI vs. DELIGHT RESORTS P.LTD, NEW DELHI

ITA 5974/DEL/2017[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities • VeljiDeoraj& Co. V CIT (2011) 333 ITR 119 (1968) 68 ITR 708 (Bom.) (Delhi) • KM Sandhu & Sons Pvt Ltd V • ITO V Neelkanth CIT (1999) 239 ITR 77 (Cal.) Finbuild ITA No. • CIT V Kerala Roadlines 2821/Del/2009 dated Corporation 01/04/2015 • Roshan Di Hatti V CIT • ITO V NC Cables Ltd 4122/Del/2009 • ITO V Rakam Money Matters P. Ltd 2821/Del/2011 • ACIT V Kisko Castings Pvt Ltd • CIT V Fair Finvest Ltd • CIT V Expo Globe India Ltd. 2. Delight 2012-13 (i) Section Regarding addition on account…

M/S GLOBUS REAL INFRA PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

ITA 2920/DEL/2017[2013-14]Status: DisposedITAT Delhi18 Mar 2021AY 2013-14

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities • VeljiDeoraj& Co. V CIT (2011) 333 ITR 119 (1968) 68 ITR 708 (Bom.) (Delhi) • KM Sandhu & Sons Pvt Ltd V • ITO V Neelkanth CIT (1999) 239 ITR 77 (Cal.) Finbuild ITA No. • CIT V Kerala Roadlines 2821/Del/2009 dated Corporation 01/04/2015 • Roshan Di Hatti V CIT • ITO V NC Cables Ltd 4122/Del/2009 • ITO V Rakam Money Matters P. Ltd 2821/Del/2011 • ACIT V Kisko Castings Pvt Ltd • CIT V Fair Finvest Ltd • CIT V Expo Globe India Ltd. 2. Delight 2012-13 (i) Section Regarding addition on account…

ACIT, NEW DELHI vs. M/S. STAR LIGHT CONSUMER ELECTRONICS PVT. LTD., NEW DELHI

ITA 6070/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities • VeljiDeoraj& Co. V CIT (2011) 333 ITR 119 (1968) 68 ITR 708 (Bom.) (Delhi) • KM Sandhu & Sons Pvt Ltd V • ITO V Neelkanth CIT (1999) 239 ITR 77 (Cal.) Finbuild ITA No. • CIT V Kerala Roadlines 2821/Del/2009 dated Corporation 01/04/2015 • Roshan Di Hatti V CIT • ITO V NC Cables Ltd 4122/Del/2009 • ITO V Rakam Money Matters P. Ltd 2821/Del/2011 • ACIT V Kisko Castings Pvt Ltd • CIT V Fair Finvest Ltd • CIT V Expo Globe India Ltd. 2. Delight 2012-13 (i) Section Regarding addition on account…

ACIT, NEW DELHI vs. M/S. SUPERSTAR AGENCY PVT. LTD., NEW DELHI

ITA 5832/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities • VeljiDeoraj& Co. V CIT (2011) 333 ITR 119 (1968) 68 ITR 708 (Bom.) (Delhi) • KM Sandhu & Sons Pvt Ltd V • ITO V Neelkanth CIT (1999) 239 ITR 77 (Cal.) Finbuild ITA No. • CIT V Kerala Roadlines 2821/Del/2009 dated Corporation 01/04/2015 • Roshan Di Hatti V CIT • ITO V NC Cables Ltd 4122/Del/2009 • ITO V Rakam Money Matters P. Ltd 2821/Del/2011 • ACIT V Kisko Castings Pvt Ltd • CIT V Fair Finvest Ltd • CIT V Expo Globe India Ltd. 2. Delight 2012-13 (i) Section Regarding addition on account…

ACIT, NEW DELHI vs. M/S. SUR BUILDCON PVT. LTD., NEW DELHI

ITA 5831/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities • VeljiDeoraj& Co. V CIT (2011) 333 ITR 119 (1968) 68 ITR 708 (Bom.) (Delhi) • KM Sandhu & Sons Pvt Ltd V • ITO V Neelkanth CIT (1999) 239 ITR 77 (Cal.) Finbuild ITA No. • CIT V Kerala Roadlines 2821/Del/2009 dated Corporation 01/04/2015 • Roshan Di Hatti V CIT • ITO V NC Cables Ltd 4122/Del/2009 • ITO V Rakam Money Matters P. Ltd 2821/Del/2011 • ACIT V Kisko Castings Pvt Ltd • CIT V Fair Finvest Ltd • CIT V Expo Globe India Ltd. 2. Delight 2012-13 (i) Section Regarding addition on account…

ITO, NEW DELHI vs. M/S STYLISH CONSTRUCTION PVT. LTD.,, NEW DELHI

ITA 5744/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities • VeljiDeoraj& Co. V CIT (2011) 333 ITR 119 (1968) 68 ITR 708 (Bom.) (Delhi) • KM Sandhu & Sons Pvt Ltd V • ITO V Neelkanth CIT (1999) 239 ITR 77 (Cal.) Finbuild ITA No. • CIT V Kerala Roadlines 2821/Del/2009 dated Corporation 01/04/2015 • Roshan Di Hatti V CIT • ITO V NC Cables Ltd 4122/Del/2009 • ITO V Rakam Money Matters P. Ltd 2821/Del/2011 • ACIT V Kisko Castings Pvt Ltd • CIT V Fair Finvest Ltd • CIT V Expo Globe India Ltd. 2. Delight 2012-13 (i) Section Regarding addition on account…

ITO, NEW DELHI vs. M/S. SUKHNA REAL ESTATE PVT. LTD., GHAZIABAD

ITA 5742/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities • VeljiDeoraj& Co. V CIT (2011) 333 ITR 119 (1968) 68 ITR 708 (Bom.) (Delhi) • KM Sandhu & Sons Pvt Ltd V • ITO V Neelkanth CIT (1999) 239 ITR 77 (Cal.) Finbuild ITA No. • CIT V Kerala Roadlines 2821/Del/2009 dated Corporation 01/04/2015 • Roshan Di Hatti V CIT • ITO V NC Cables Ltd 4122/Del/2009 • ITO V Rakam Money Matters P. Ltd 2821/Del/2011 • ACIT V Kisko Castings Pvt Ltd • CIT V Fair Finvest Ltd • CIT V Expo Globe India Ltd. 2. Delight 2012-13 (i) Section Regarding addition on account…

ITO, NEW DELHI vs. M/S. SUKHNA STEEL PVT. LTD., NEW DELHI

ITA 5741/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities • VeljiDeoraj& Co. V CIT (2011) 333 ITR 119 (1968) 68 ITR 708 (Bom.) (Delhi) • KM Sandhu & Sons Pvt Ltd V • ITO V Neelkanth CIT (1999) 239 ITR 77 (Cal.) Finbuild ITA No. • CIT V Kerala Roadlines 2821/Del/2009 dated Corporation 01/04/2015 • Roshan Di Hatti V CIT • ITO V NC Cables Ltd 4122/Del/2009 • ITO V Rakam Money Matters P. Ltd 2821/Del/2011 • ACIT V Kisko Castings Pvt Ltd • CIT V Fair Finvest Ltd • CIT V Expo Globe India Ltd. 2. Delight 2012-13 (i) Section Regarding addition on account…

ITO, NEW DELHI vs. M/S. SUNLIGHT TOUR AND TRAVELS PVT. LTD., SAHIBABAD

ITA 5740/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities • VeljiDeoraj& Co. V CIT (2011) 333 ITR 119 (1968) 68 ITR 708 (Bom.) (Delhi) • KM Sandhu & Sons Pvt Ltd V • ITO V Neelkanth CIT (1999) 239 ITR 77 (Cal.) Finbuild ITA No. • CIT V Kerala Roadlines 2821/Del/2009 dated Corporation 01/04/2015 • Roshan Di Hatti V CIT • ITO V NC Cables Ltd 4122/Del/2009 • ITO V Rakam Money Matters P. Ltd 2821/Del/2011 • ACIT V Kisko Castings Pvt Ltd • CIT V Fair Finvest Ltd • CIT V Expo Globe India Ltd. 2. Delight 2012-13 (i) Section Regarding addition on account…

ITO, NEW DELHI vs. M/S. SINTEX CONSUMERS ELECTRONICS PVT. LTD., DELHI

ITA 5736/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities • VeljiDeoraj& Co. V CIT (2011) 333 ITR 119 (1968) 68 ITR 708 (Bom.) (Delhi) • KM Sandhu & Sons Pvt Ltd V • ITO V Neelkanth CIT (1999) 239 ITR 77 (Cal.) Finbuild ITA No. • CIT V Kerala Roadlines 2821/Del/2009 dated Corporation 01/04/2015 • Roshan Di Hatti V CIT • ITO V NC Cables Ltd 4122/Del/2009 • ITO V Rakam Money Matters P. Ltd 2821/Del/2011 • ACIT V Kisko Castings Pvt Ltd • CIT V Fair Finvest Ltd • CIT V Expo Globe India Ltd. 2. Delight 2012-13 (i) Section Regarding addition on account…

ITO, NEW DELHI vs. M/S. SUPREME PLACEMENT SERVICES PVT. LTD., NEW DELHI

ITA 5650/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities • VeljiDeoraj& Co. V CIT (2011) 333 ITR 119 (1968) 68 ITR 708 (Bom.) (Delhi) • KM Sandhu & Sons Pvt Ltd V • ITO V Neelkanth CIT (1999) 239 ITR 77 (Cal.) Finbuild ITA No. • CIT V Kerala Roadlines 2821/Del/2009 dated Corporation 01/04/2015 • Roshan Di Hatti V CIT • ITO V NC Cables Ltd 4122/Del/2009 • ITO V Rakam Money Matters P. Ltd 2821/Del/2011 • ACIT V Kisko Castings Pvt Ltd • CIT V Fair Finvest Ltd • CIT V Expo Globe India Ltd. 2. Delight 2012-13 (i) Section Regarding addition on account…

ITO, NEW DELHI vs. M/S ANGEL CEMENT PVT. LTD.,, GHAZIABAD

ITA 4691/DEL/2016[2012-13]Status: DisposedITAT Delhi18 Mar 2021AY 2012-13

Bench: Shri Amit Shukla & Shri Prashant Maharishi

…) Metals Pvt Ltd (2013) 30 • Sikri & Co. Pvt Ltd V CIT taxmann.com 328 (1977) 106 ITR 682 (Cal.) • CIT V Oasis Hospitalities • VeljiDeoraj& Co. V CIT (2011) 333 ITR 119 (1968) 68 ITR 708 (Bom.) (Delhi) • KM Sandhu & Sons Pvt Ltd V • ITO V Neelkanth CIT (1999) 239 ITR 77 (Cal.) Finbuild ITA No. • CIT V Kerala Roadlines 2821/Del/2009 dated Corporation 01/04/2015 • Roshan Di Hatti V CIT • ITO V NC Cables Ltd 4122/Del/2009 • ITO V Rakam Money Matters P. Ltd 2821/Del/2011 • ACIT V Kisko Castings Pvt Ltd • CIT V Fair Finvest Ltd • CIT V Expo Globe India Ltd. 2. Delight 2012-13 (i) Section Regarding addition on account…

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ITO v. Neelkanth CIT (239 ITR 77) — Cited in 24 Judgments | BharatTax