How many judgments cite Kaveri Rice Mills v. CIT?

21 judgments on BharatTax cite Kaveri Rice Mills v. CIT (157 Taxmann 376), spanning 2016 to 2026.

Which sections of the Income Tax Act does Kaveri Rice Mills v. CIT come up under?

It is most often cited in judgments turning on Section 69C, Section 133(6), Section 147, Section 115BBE, Section 142(1), Section 143(2).

Kaveri Rice Mills v. CIT

157 Taxmann 376High Court2006#5427 most cited

What is Kaveri Rice Mills v. CIT authority for?

The High Court determines whether additions based on uncorroborated purchase invoices are justified when the revenue relies on multiple conflicting precedents.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2026.

Also referred to as

Kaveri Rice Mills · CIT · 157 Taxmann 376 · 2006 · Allahabad HC · unexplained expenditure · section 69C · peak credit theory · accommodation entry · incriminating material · principal commissioner of income-tax

Sections most often in play

Section 69C Section 133(6)Section 147 Section 115BBE Section 142(1)Section 143(2)Section 143(3)Section 144B

Issues it is cited on

peak credit theory satisfaction note non-speaking order section 69c accommodation entry section 133a principal commissioner of income-tax unexplained expenditure section 153c incriminating material section 44 section 131

Judgments citing Kaveri Rice Mills v. CIT

M/S. Shivangi Fashions, Kolkata vs. ACIT, Central Circle - Xxviii, Kolkata

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2167/KOL/2010[2006-07]Status: DisposedITAT Kolkata11 May 2016AY 2006-07

Bench: : Shri N.V. Vasudevan & Shri M. Balaganesh

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Pinaki Mukherjee, JCIT, ld.Sr.DR

Section 133(6)Section 143(3)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, “C” BENCH, KOLKATA Before : Shri N.V. Vasudevan, Judicial Member, and Shri M. Balaganesh, Accountant Member ITA No. 2167/Kol/2010 A.Y 2006-07 M/s. Shivangi Fashions Vs. A.C.I.T, Central Cir-XXVIII, Kol. PAN: ABAFS 8328J (Appellant/assessee) (Respondent) For the Appellant/Assessee: Shri Subash Agarwal, Advocate For the Respondent/Department: Shri Pinaki Mukherjee, JCIT, ld.Sr.DR Date of Hearing: 21-04-2016 Date of Pronouncement: 11 - 5 -2016 ORDER SHRI M.BALAGANESH, AM This appeal of the assessee arises out of the order of the Learned CIT(A), Central-I, Kolkata…