Which sections of the Income Tax Act does Kailash Chand Agarwal v. Income Tax Officer, Ward-3, Bharatpur come up under?

It is most often cited in judgments turning on Section 144, Section 145(3), Section 153A, Section 153D, Section 68, Section 250.

Kailash Chand Agarwal v. Income Tax Officer, Ward-3, Bharatpur

Q: How many judgments cite Kailash Chand Agarwal v. Income Tax Officer, Ward-3, Bharatpur?

10 judgments on BharatTax cite Kailash Chand Agarwal v. Income Tax Officer, Ward-3, Bharatpur (88 Taxmann.com 540), spanning 2020 to 2025.

88 Taxmann.com 540Reported decision2017#10843 most cited

What is Kailash Chand Agarwal v. Income Tax Officer, Ward-3, Bharatpur authority for?

The burden of proving the identity, creditworthiness, and genuineness of the transaction rests on the assessee when claiming capital introduced by partners or creditors. The assessee must provide sufficient evidence, including book entries, creditor confirmations, and the creditors' income tax returns.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2020 to 2025.

Also referred to as

Kailash Chand Agarwal v. ITO · section 68 · addition under section 68 · onus of proof · identity of creditor · creditworthiness of creditor · genuineness of transaction · capital contribution

Also reported as

394 ITR 771

Sections most often in play

Section 144 Section 145(3)Section 153A Section 153D Section 68 Section 250 Section 269SS Section 271(1)(c)

Issues it is cited on

section 155bbe section 2(9)section 66 onus of proof section 155 section 269ss survey under section 133a section 271d section 269 section 132(4a)addition under section 68 section 44ad

Judgments citing Kailash Chand Agarwal v. Income Tax Officer, Ward-3, Bharatpur

Sanjay Kumar Karnani, Jaipur vs. ACIT, Central Circle-3, Jaipur

In the result, all appeals of the assessee are disposed off in terms of

ITA 673/JPR/2025[2016-17]Status: DisposedITAT Jaipur15 Oct 2025AY 2016-17

Bench: AO on 12-04-2021 18. Reply filed before AO on 15-07-2021 19. Additional Written Submissions filed before CIT(A) for AY 2014-15 on 11-11-2024 20. Written Submissions filed before CIT(A) for AY 2014-15 21. Written Submissions filed before CIT(A) for AY 2015-16 on 10-10-2024 22. Written Submissions filed before CIT(A) for AY 2016-17 on 10-10-2024 23. Written Submissions filed before CIT(A) for AY 2017-18 on 15-10-2024 24. Written Submissions filed before CIT(A) for AY 2018-19 on 15-10-2024 25.

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT

Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambica Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-03, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

Sanjay Kumar Karnani, Jaipur vs. ACIT, Central Circle-3, Jaipur

In the result, all appeals of the assessee are disposed off in terms of

ITA 672/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT

Section 153ASection 250Section 68

Shri Ambica Garments, Jodhpur vs. ACIT, Central Circle-3, Jaipur

In the result, all appeals of the assessee are disposed off in terms of

ITA 61/JPR/2025[2019-20]Status: DisposedITAT Jaipur15 Oct 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT

Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambika Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-02, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

Shri Ambica Garments, Jodhpur vs. ACIT, Cental Circle-3, Jaipur, Jodhpur

In the result, all appeals of the assessee are disposed off in terms of

ITA 59/JPR/2025[2017-18]Status: DisposedITAT Jaipur15 Oct 2025AY 2017-18

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT

Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambika Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-02, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

Shri Ambica Garments, Jodhpur vs. ACIT, Cental Circle-3, Jaipur

In the result, all appeals of the assessee are disposed off in terms of

ITA 57/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Oct 2025AY 2015-16

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT

Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambika Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-02, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

Shri Ambica Garments, Jodhpur vs. ACIT, Cental Circle-3, Jaipur

ITA 56/JPR/2025[2014-15]Status: DisposedITAT Jaipur15 Oct 2025AY 2014-15

For Appellant: Shri Deepak Sharma, AdvFor Respondent: Mrs. Alka Gautam, CIT

Section 153ASection 250Section 68

…आयकर अपीलीय अधिकरण, जयपुर न्यायाधिकरण, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीथाललक्ष्मी, न्यायिक सदस्य एवं श्री राठौड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA Nos. 56 to 61/JP/2025 निर्धारण वर्ष /Assessment Years : 2014-15 to 2019-20 Shri Ambika Garments 01, Behind Janta Sweets Home, Nai Sarak, Jodhpur बनामे Vs. ACIT, Central Circle-02, Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.: AATFS6984Q अपीलार्थी/Appellant प्रत्यर्थी /Respondent आयकर अपील सं./ITA Nos. 671 to 676/JP/2025 निर्धारण वर्ष…

ITO, Ward-1(2)(1), Ahmedabad vs. Ms Goodfarm Rearing, Ahmedabad

In the result, the appeal of the Revenue stands dismissed

ITA 1081/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad01 Apr 2025AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/Ita No.1081/Ahd/2023 निर्धारण वर्ष / Assessment Year : 2018-19 The Ito Ms Goodfarm Rearing Ward-1(2)(1) Ahmedabad बनाम/ V/S. 22-23, Shrimali Society Opp. Navrangpura Police Station Ahmedabad – 380 009 स्थायी लेखा सं./Pan: Aarfg 8677 L अपीलार्थी/ (Appellant) प्रत्यर्थी / (Respondent) Assessee By : Shri Tushar Hemani, Sr.Advocate & Shri Parimalsinh B. Parmar, Ar Revenue By : Shri A.P. Singh, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/03/2025 घोषणा की तारीख / Date Of Pronouncement: 01/04/2025 आदेश/Order Per Makarand V. Mahadeokar, Am: This Appeal By The Revenue Is Directed Against The Order Dated 26.09.2023 Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter Referred To As “Cit(A)"] For The

For Appellant: Shri Tushar Hemani, Sr.Advocate &For Respondent: Shri A.P. Singh, CIT-DR

Section 115BSection 133(6)Section 143(3)Section 144BSection 271ASection 68

…pital in the hands of the LLP. Therefore, the addition made by the AO under section 68 was justified and should be sustained. The DR placed strong reliance on the decision of the Hon'ble Rajasthan High Court in the case of Kailash Chand Agarwal v. ITO [(2017) 394 ITR 771], wherein it was held that the burden of proving the identity of the creditor, their creditworthiness and the genuineness of the transaction rests on the assessee. 8. The Learned Authorized Representative (AR) appearing on behalf of the assessee submitted that the impugned addition made under section 68 of the Act in respect of capital introduced…

ACIT, CC- 30, New Delhi vs. J H Jewellers LLP, New Delhi

In the result, the appeal of Revenue is dismissed

ITA 809/DEL/2021[2016-17]Status: DisposedITAT Delhi13 Oct 2023AY 2016-17

Bench: Shri Chandra Mohan Garg & M.Balaganeshassessment Year: 2016-17 The Dcit, Central Circle-30, New Delhi M/S. J H Jewellers Llp, 13, Sunder Nagar Market, Kasturba Vs. Nagar, South East, Delhi 110003 Pan Aacfj 3285 G (Appellant) (Respondent) For Revenue: Shri Waseem Arshad, Cit(Dr) For Assessee: Shri U.N Marwah, Ca Shri Parveen Goel, Adv. Date Of Hearing : 23.08.2023 Date Of Pronouncement : 13.10.2023 Order Per Chandra Mohan Garg, J.M. This Appeal Has Been Filed Against The Order Cit(A)-30, New Delhi Dated 25.03.2021 For A.Y. 2016-17. 2. The Grounds Have Been Raised By The Revenue Are As Follows:- 1. The Cit(A) Has Erred In Law & On The Facts In Deleting The Rs.11,24,76,000/- Additions Of Rs. 32,50,00,000/- Made U/S 68 Of The It Act 1961. 2. The Cit(A) Has Erred In Law & On The Facts Of The Case Considering That As Per The Balance Sheet Of These Companies As On 31.03.2016, The Said Fund Were Available In The Balance Sheet Of All The Four Companies Under The Head "Cash & Cash Equivalents" As On 31.03.2015 Which Are Now Reflected In Current Investment In I.E. Investment As Capital In The Appellant Firm As On31.03.2016. Further, Relying On The Submission Of The Assessee That The Said Four Companies Introduced Funds In The Ay 2008-09, The Case Of Maharaja Tie Up, Dynamic Enclave & Shivshakti Commercial Pt Ltd Were Assessed W/S 147 Of The Act For A.Y. 2008-09 Accepting The Share Capital/Share Premium.

For Appellant: Shri U.N Marwah, CAFor Respondent: Shri Waseem Arshad, CIT(DR)

Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: C: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND M.BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2016-17 The DCIT, Central Circle-30, New Delhi M/s. J H Jewellers LLP, 13, Sunder Nagar Market, Kasturba vs. Nagar, South East, Delhi 110003 PAN AACFJ 3285 G (Appellant) (Respondent) For Revenue: Shri Waseem Arshad, CIT(DR) For Assessee: Shri U.N Marwah, CA Shri Parveen Goel, Adv. Date of Hearing : 23.08.2023 Date of Pronouncement : 13.10.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order CIT(A)-30, New Delhi dated 25…

Hoshiarpur Traders, Hoshiarpur vs. Principal Commissioner of Income Tax -1, Jalandhar

In the result, the appeal of the assessee bearing ITA No

ITA 117/ASR/2022[2017-18]Status: DisposedITAT Amritsar11 Nov 2022AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.117/Asr/2022 Assessment Year: 2017-18 Hoshiarpur Traders, Near Vs. PCIT-1, Lajwanti Stadium, Tanda Jalandhar. Chowk, Hoshiarpur. [PAN: AAIFH5571P] (Respondent) (Appellant) Appellant by Sh. Rahit Kapoor, CA and Sh. V.S. Aggarwal. Respondent by Sh. Rohit Mehra, CIT.DR Date of Hearing 19.10.2022 Date of Pronouncement 11.11.2022 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Pr. Commissioner o…

M/S. Rathi Synthetics & Silk Mills, Bhawanimandi, Jaipur vs. Income Tax Officer, Jhalawar

In the result, appeal of the assessee is allowed

ITA 330/JPR/2018[2013-14]Status: DisposedITAT Jaipur14 Feb 2020AY 2013-14

For Appellant: Shri Rajeev Sogani (CA)For Respondent: Shri Manmohan Kandpal (ACIT)

Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 330/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2013-14 M/s Rathi Synthetics & Silk Mills, cuke I.T.O., Vs. Rathi House, Press Road, Jhalawar. Bhawani Mandi, Rajasthan. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFFR 8485 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Rajeev Sogani (CA) jktLo dh vksj ls@ Revenue by : Shri Manmohan Kandpal (ACIT) lquokbZ dh rkjh[k@ D…