What is Kamal Motors v. CIT authority for?

An assessee must prove not only the identity of a creditor but also their capacity and creditworthiness to discharge the onus of proving the genuineness of a transaction. Merely filing a confirmation letter from one's own books is insufficient.

How many judgments cite Kamal Motors v. CIT?

39 judgments on BharatTax cite Kamal Motors v. CIT (131 Taxmann 155), spanning 2015 to 2026.

Which sections of the Income Tax Act does Kamal Motors v. CIT come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 115BBE, Section 133(6), Section 142(1), Section 148.

Kamal Motors v. CIT (131 Taxmann 155)

HOLLIS VITRIFIED PRIVATE LIMITED,MORBI, GUJARAT, INDIA vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX - 1, RAJKOT, RAJKOT, GUJARAT, INDIA

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

ITA 363/RJT/2024[2018-19]Status: DisposedITAT Rajkot12 Feb 2026AY 2018-19

Bench: Dr. Arjun Lal Saini & Dr. Dinesh Mohan Sinhaआयकरअपीलसं./Ita No. 363/Rjt/2024 (Assessment Year: 2018-19) (Hybrid Hearing) Hollis Vitrified Pvt. Ltd. Vs. The Pr. Commissioner Of Income Revenue Survey No. 756/P1/P1/P1, Opp. Tax-1, Rajkot Antique Granito, Ghuntu,-Lakhdhirpur Road, Morbi (Gujarat)-363642 "ायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacch5628Q (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri Fenil H. Mehta, Ld. ARFor Respondent: Shri Sanjay Punglia, CIT-DR

Section 143(3)Section 263Section 68

…आयकर अपीलीय अिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER आयकरअपीलसं./ITA No. 363/RJT/2024 (Assessment Year: 2018-19) (Hybrid Hearing) Hollis Vitrified Pvt. Ltd. Vs. The Pr. Commissioner of Income Revenue Survey No. 756/P1/P1/P1, Opp. Tax-1, Rajkot Antique Granito, Ghuntu,-Lakhdhirpur Road, Morbi (Gujarat)-363642 "ायीलेखासं./जीआइआरसं./PAN/GIR No.: AACCH5628Q (अपीलाथ"/Appellant) (""थ"/Respondent) िनधा"रतीकीओरसे/Assessee by : Shri Fenil H. Mehta, Ld. AR राज"कीओरसे/Revenue by : Shri S…

HEMANT KUMAR, ASSISTANT COMMISSIONER OF INCOME TAX, DELHI vs. KASTURI JEWELLERS PVT. LTD., DELHI

In the result, impugned order is upheld and appeal of the Revenue is dismissed

ITA 3926/DEL/2025[2017-18]Status: DisposedITAT Delhi11 Feb 2026AY 2017-18

Bench: Shri Vikas Awasthy& Shri S Rifaur Rahmanआअसं.3926/धिल्ली/2025 (नि.व. 2017-18) Hemant Kumar, Assistant Commissioner Of Income Tax, R. No. 316A, 3Rd Floor, Cr Building, Ip Estate, ...... अपीलार्थी/Appellant New Delhi 110002 बिाम Vs. Kasturi Jewellers P. Ltd., Gg-1/140A, Vikas Puri, New Delhi 110018 .....प्रनिवादी/Respondent Pan: Aacck-7027-J

For Appellant: Ms. Monika Singh, CIT(DR)For Respondent: Shri Atul Puri, Chartered Accountant

Section 115BSection 139ASection 68

…आयकर अपीलीय अधिकरण धिल्ली पीठ “एफ”, धिल्ली श्री धिकास अिस्थी, न्याधयक सिस्य एिं श्री एस रिफौि िहमान, लेखाकार सिस्यके समक्ष IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER& SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER आअसं.3926/धिल्ली/2025 (नि.व. 2017-18) Hemant Kumar, Assistant Commissioner of Income Tax, R. No. 316A, 3rd Floor, CR Building, IP Estate, ...... अपीलार्थी/Appellant New Delhi 110002 बिाम Vs. Kasturi Jewellers P. Ltd., GG-1/140A, Vikas Puri, New Delhi 110018 .....प्रनिवादी/Respondent PAN: AACCK-7027-J Appellant by : Ms. Monika Singh, CIT(DR) Respond…

ANSHUMAN AUTO IMPEX PRIVATE LIMITED,NEW DELHI vs. INCOME TAX OFFICER, WARD 2(1), NEW DELHI

In the result, the appeal is dismissed

ITA 4152/DEL/2025[2016-17]Status: DisposedITAT Delhi28 Oct 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2016-17 Vs. Income Tax Officer, Anshuman Auto Impex Pvt. Ltd., Ward-2(1), 2126/59, Laxmi Bhawan, New Delhi Naiwala, Karol Bagh, New Delhi Pan: Aaaca0872H (Appellant) (Respondent) Assessee By None Department By Sh. Manish Gupta, Sr. Dr

Section 147Section 148

…d. (1991) 187 ITR 596(Cal.), the Hon'ble Calcutta High Court held that the onus does not get discharge merely by filing confirmation letter from own books Further, reliance on this aspect is also placed on the following decisions 1. Kamal Motors Vs CIT (2003) 131 Taxmann 155 (Raj.) 2. Sumit global P. Ltd. Vs ITO (Chattisgarh) Tax No. 120/2024 In the present case, since the appellant has failed to discharge its primary onus to prove the creditworthiness of the creditor and genuineness of the transaction Therefore, the ratio laid down in the aforesaid cases of Hon'ble Courts is clearly applicable in this case. 6.2.…

SUNIL KUMAR AGARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 521/JPR/2025[2020-21]Status: DisposedITAT Jaipur14 Oct 2025AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, \nvk;dj vihy la-@ITA Nos.513 & 519 to 521/JP/2025\nfu/k Zkj.k o\"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21\n\nSunil Kumar Agarwal\n395, Narnoli Mansion, Outside\nSanganeri Gate, Jaipur\ncuke\nVs.\nACIT,\nCentral Circle-2,\nJaipur\nLFkk;h y s[kk l a-@thvkb Zvkj la-@PAN/GIR No.: ABRPA9601M\nvihykFkhZ@Appellant i zR;Fkh Z@Respondent\n\nvk;dj vihy la-@ITSS No. 03/JP/2025\nfu/k Zkj.k o\"kZ@Assessment Year : 2015-16\

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Mrs. Anita Rinesh, JCIT, Sr-DR

Section 132Section 139Section 153ASection 234B

…{ "clean_text": "vk;dj vihyh; vf/kdj.k] t;i qj U;k;ihB] t;i qj \nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR \nMk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; d s le{k\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, \nvk;dj vihy la-@ITA Nos.513 & 519 to 521/JP/2025\nfu/k Zkj.k o\"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21\n\nSunil Kumar Agarwal\n395, Narnoli Mansion, Outside\nSanganeri Gate, Jaipur\ncuke\nVs.\nACIT,\nCentral Circle-2,\nJaipur\nLFkk;h y s[kk l a-@thvkb Zvkj la-@PAN/GIR No.: ABRPA9601M\nvihykFkhZ@Appellant i zR;Fkh Z@Respond…

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 513/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Mrs. Anita Rinesh, JCIT, Sr-DR

Section 132Section 139Section 153ASection 234B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. 513 & 519 to 521/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21 cuke Sunil Kumar Agarwal ACIT, Vs. 395, Narnoli Mansion, Outside Central Circle-2, Sanganeri Gate, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABRPA9601M vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITSS No. 03/JP/2025 fu/kZkj.k…

DCIT-27(2), MUMBAI, VASHI, NAVI MUMBAI vs. PYRAMID INFRATECH CO., GHANSOLI, NAVI MUMBAI

In the result the appeal filed by the revenue is dismissed

ITA 1426/MUM/2024[2012-13]Status: DisposedITAT Mumbai18 Mar 2025AY 2012-13

Bench: Smt. Beena Pillai () & Shri Girish Agrawal ()

Section 143(2)Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SHRI GIRISH AGRAWAL (ACCOUNTANT MEMBER) I.T.A. No. 1426/Mum/2024 Assessment Year: 2012-13 DCIT-27(2), Mumbai Vs. Pyramid Infratech Room No.419, 4th Floor, Co. Tower No.6, Vashi Railway Plot No.19, Sector-8, Station Complex, Vashi, Ghansoli, Navi Mumbai-400703 Navi Mumbai-400701 PAN: AAMFP8951D (Appellant) (Respondent) Appellant by Mr. Subodh Ratnaparkhi Respondent by Shri Soumendu Kumar Dash, SR. D.R. Date of Hearing 10.03.2025 Date of Pronouncement 18.03.2025 ORDER Per: Smt. Beena Pillai, J.M.: The pres…

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. PARADISE PROPERTIES, SAROJNI MARG, JAIPUR

In the result appeal filed by the revenue is partly allowed

ITA 324/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Sept 2024AY 2017-18

Bench: The Ld. Cit(A).

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Shri Arvind Kumar, CIT

Section 115BSection 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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 No. 324/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke DCIT, Paradise Properties, Circle-06, Vs. Sarojni Marg, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAIFP 8247 J vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 12/JP/2024 (Arising out of ITA No. 324/JP/2024) fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Paradise Prope…

ITO,WARD-24(1), NEW DELHI vs. SUN INTRASTATE PVT. LTD., NEW DELHI

In the result, the appeals of the Revenue are dismissed

ITA 1470/DEL/2023[2018-19]Status: DisposedITAT Delhi02 Jul 2024AY 2018-19

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Ms. Deepti Chandola, Sr. DR

Section 131Section 133(6)Section 142(1)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1469/Del/2023 : Asstt. Year : 2016-17 ITA No. 1470/Del/2023 : Asstt. Year : 2018-19 Income Tax Officer, Vs. Sun Infraestate Pvt. Ltd., Ward-24(1), Triveni Apartment, A-94, Shop No. 1, New Delhi-110002 Swayam Sewa Group, Housing Society, Vivek Vihar, New Delhi-110095 (APPELLANT) (RESPONDENT) PAN No. AANCS5532K Assessee by : Sh. Gautam Jain, Adv. & Sh. Lalit Mohan, CA Revenue by : Ms. Deepti Chandola, Sr. DR Date of Hearing: 18.06.2024 Date of Pronouncement: 02.07.202…

ITO,WARD-24(1), NEW DELHI vs. SUN INTRASTATE PVT. LTD., NEW DELHI

In the result, the appeals of the Revenue are dismissed

ITA 1469/DEL/2023[2016-17]Status: DisposedITAT Delhi02 Jul 2024AY 2016-17

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. Gautam Jain, Adv. &For Respondent: Ms. Deepti Chandola, Sr. DR

Section 131Section 133(6)Section 142(1)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1469/Del/2023 : Asstt. Year : 2016-17 ITA No. 1470/Del/2023 : Asstt. Year : 2018-19 Income Tax Officer, Vs. Sun Infraestate Pvt. Ltd., Ward-24(1), Triveni Apartment, A-94, Shop No. 1, New Delhi-110002 Swayam Sewa Group, Housing Society, Vivek Vihar, New Delhi-110095 (APPELLANT) (RESPONDENT) PAN No. AANCS5532K Assessee by : Sh. Gautam Jain, Adv. & Sh. Lalit Mohan, CA Revenue by : Ms. Deepti Chandola, Sr. DR Date of Hearing: 18.06.2024 Date of Pronouncement: 02.07.202…

SANKET INDUSTRIES LIMITED,,AURANGABAD vs. INCOME-TAX OFFICER, WARD - 2,, JALNA

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

ITA 1958/PUN/2017[2012-13]Status: DisposedITAT Pune11 Mar 2022AY 2012-13

Bench: Shri S.S.Viswanethra Ravi & Shri Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1958/Pun/2017 िनधा"रण वष" / Assessment Year : 2012-13 Sanket Industries Limited, Vs. The Income Tax Flat No.101, Bhoomi Apartment, Officer, Ward-2, 1St Floor, Nutan Laxmi Chs, Plot Jalna. No.9, Jvpd Scheme, Ville Parle (W), N.S. Road, No.8, Mumbai – 400056 Pan: Aafcs6118M Appellant Respondent Assessee By None Revenue By Shri S.P. Walimbe Date Of Hearing 15-02-2022 Date Of Pronouncement 11-03-2022 आदेश / Order Per Dr. Dipak P. Ripote, Am : This Appeal By The Assessee Is Directed Against The Order Of Ld.Commissioner Of Income Tax (Appeals)-1[Ld.Cit(A)], Aurangabad Order Dated 27.03.2017 For Assessment Year 2012-13. The History Of Notices By Itat Issued For Hearing In This Case Is As Under: Date Of Hearing Present / Absent 03.04.2020 None Present On Behalf Of Appellant 15.12.2021 None Present On Behalf Of Appellant 08.02.2022 None Present On Behalf Of Appellant 15.02.2022 None Present For The Appellant

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH, ‘A’ PUNE – VIRTUAL COURT BEFORE SHRI S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.1958/PUN/2017 िनधा"रण वष" / Assessment Year : 2012-13 Sanket Industries Limited, Vs. The Income Tax Flat No.101, Bhoomi Apartment, Officer, Ward-2, 1st Floor, Nutan Laxmi CHS, Plot Jalna. No.9, JVPD Scheme, Ville Parle (W), N.S. Road, No.8, Mumbai – 400056 PAN: AAFCS6118M Appellant Respondent Assessee by None Revenue by Shri S.P. Walimbe Date of hearing 15-02-2022 Date of pronouncement 11-03-2022 आदेश / ORDER PER DR. DIPA…