Mrs. Rupal Jain v. CIT

152 Taxmann.com 346Supreme Court of India2023#10447 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 154Section 69ASection 115BBESection 68Section 143(3)Section 133ASection 250Section 131

Issues it is cited on

creditworthiness of the creditoraddition u/s 68share application moneycommissioner (appeals)rule 46agenuineness of the transactionincome-tax officersection 115bbunexplained cash creditsection 131section 115bsection 68

Judgments citing Mrs. Rupal Jain v. CIT

ASHOK HIRACHAND SHAH,PANVEL vs. ASSESSING OFFICER WARD 2, PANVEL

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

ITA 812/PUN/2025[2011-12]Status: DisposedITAT Pune17 Dec 2025AY 2011-12

Bench: Shri R.K. Panda & Ms. Astha Chandraआयकर अपील सं. / Ita No.812/Pun/2025 धििाारण वर्ा / Assessment Year : 2011-12 Ashok Hirachand Shah, Assessing Officer, Plot No. 4, Mangal Bunglow, Ward – 2, Panvel Road No. 5, Sector No. 19, Vs. New Panvel, Tal.-Panvel-410206 Pan : Acdps4800M अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee By : Shri Ajinkya Shah Department By : Shri Rajesh Gawali Date Of Hearing : 09-12-2025 Date Of 17-12-2025 Pronouncement : आदेश / Order Per Astha Chandra, Jm : The Appeal Filed By The Assessee Is Directed Against The Order Dated 20.01.2025 Of The Ld. Commissioner Of Income Tax (Appeals), Nfac, Delhi [“Cit(A)/Nfac”] Pertaining To Assessment Year (“Ay”) 2011-12. 2. The Assessee Has Raised The Following Grounds Of Appeal :- “1. Denial Of Natural Justice & Proper Opportunity The Learned Commissioner Of Income Tax (Appeals) Erred In Dismissing The Appeal Without Considering That The Appellant Was Denied Proper Opportunity & Natural Justice During The Assessment Proceedings. The Assessing Officer Called For Information At The Far End Of The Assessment Proceedings On 19/11/2018 & Despite The Appellant'S Authorized Representative Submitting The Details On 19/12/2018, The Ao Failed To Discuss Or Consider The Same. The Matter Ought To Have Been Remanded Back For Fresh Adjudication To Allow Proper Analysis Of The Transactions. 2. Addition Without Specifying The Section The Cit(A) Erred In Upholding The Addition Of Rs. 1,49,05,289/- Made By The Ao Without Specifying The Section Under Which The Addition Was Made. The Non-Mention Of The Specific Section Renders The Assessment Order Bad In Law, As It Violates The Principles Of Natural Justice & Transparency In Taxation. 3. Failure To Discharge Onus Under Section 69A

For Appellant: Shri Ajinkya ShahFor Respondent: Shri Rajesh Gawali
Section 147Section 69A

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.812/PUN/2025 धििाारण वर्ा / Assessment Year : 2011-12 Ashok Hirachand Shah, Assessing Officer, Plot No. 4, Mangal Bunglow, Ward – 2, Panvel Road No. 5, Sector No. 19, Vs. New Panvel, Tal.-Panvel-410206 PAN : ACDPS4800M अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Ajinkya Shah Department by : Shri Rajesh Gawali Date of hearing : 09-12-2025 Date of 17-12-2025 Pronouncement : आदेश / ORDER PER ASTHA CHA…

GOLD SPICE IMPEX,DELHI vs. INCOME TAX OFFICER, WARD-47(2), DELHI

In the result, the appeal filed by the assessee is partly allowed

ITA 2244/DEL/2024[2017-18]Status: DisposedITAT Delhi21 Nov 2025AY 2017-18

Bench: Shris.Rifaur Rahman & Shri Vimal Kumarm/S. Gold Spice Impex, Vs. Ito, Ward 47 (2), 1879, Kucha Chelian, Khari Boali, Delhi. Delhi – 110 006. (Pan : Aapfg0688P) (Appellant) (Respondent) Assessee By :Shri Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate Revenue By : Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing : 26.08.2025 Date Of Order : 21.11.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed Appeal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 17.01.2024 For The Assessment Year 2017-18 Raising Following Grounds Of Appeal :- “1. That Having Regard To The Facts & Circumstances Of The Case, Ld. Cit(A) Has Erred In Law & On Facts In Confirming The Action Of Ld. Ao In Making Aggregate Addition Of Rs.1,15,00,000/- On Account Of Cash Deposits U/S 68 & Taxing The Same U/S 115Bbe & That Too By Recording Incorrect Facts & Findings & Without Following The Principles Of Natural Justice.

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 115BSection 143(2)Section 234BSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘B’: NEW DELHI. BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI VIMAL KUMAR, JUDICIAL MEMBER M/s. Gold Spice Impex, vs. ITO, Ward 47 (2), 1879, Kucha Chelian, Khari Boali, Delhi. Delhi – 110 006. (PAN : AAPFG0688P) (APPELLANT) (RESPONDENT) ASSESSEE BY :Shri Rakesh Gupta, Advocate Shri Deepesh Garg, Advocate REVENUE BY : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 26.08.2025 Date of Order : 21.11.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. The assessee has filed appeal against the order of the Learned Commissioner of Income-tax (A…

ACIT(OSD), RANGE-10, DELHI, NEW DELHI vs. GAUTAM TECHARGO PRIVATE LIMITTED, DELHI

The appeal is allowed for statistical purposes

ITA 1221/DEL/2024[2014-15]Status: DisposedITAT Delhi19 Nov 2025AY 2014-15

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharmaassessment Year : 2014-15 Acit, Vs. M/S Gautam Techagro India Pvt. Range-10, Ltd., New Delhi. 357, Tarun Enclave, Pitampura, Delhi – 110 034. Pan: Aaecg4936G (Appellant) (Respondent) Assessee By : None Revenue By : Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing : 10.11.2025 Date Of Pronouncement : 19.11.2025 Order

For Appellant: NoneFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 143(3)Section 36Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year : 2014-15 ACIT, Vs. M/s Gautam Techagro India Pvt. Range-10, Ltd., New Delhi. 357, Tarun Enclave, Pitampura, Delhi – 110 034. PAN: AAECG4936G (Appellant) (Respondent) Assessee by : None Revenue by : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 10.11.2025 Date of Pronouncement : 19.11.2025 ORDER PER ANUBHAV SHARMA, JM: This is an appeal preferred by the Revenue against the order dated 18.01.2024 of the Commissioner of Income-tax (Appe…

M/S. 9TH STREET ARCHITECTS,AHMEDABAD vs. THE DY.CIT, CIRCLE-4(1)(1), AHMEDABAD

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

ITA 1463/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2017-18

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

For Appellant: Shri S. N. Divatia & Shri Samir Vora, ARsFor Respondent: Shri Abhijit, Sr. DR
Section 115BSection 133ASection 154Section 250Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE DR. BRR KUMAR, VICE PRESIDENT & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.1463/Ahd/2025 (Assessment Year: 2017-18) M/s. 9th Street Architects, Vs. Deputy Commissioner of 501, Vrundavan Enclave, Income Tax, Nr. Saptak Party Plot, Circle-4(1)(1), 132 Ft. Ring Road, Naranpura, Ahmedabad Ahmedabad-380013 [PAN No.AAMFM6777E] (Appellant) .. (Respondent) Appellant by : Shri S. N. Divatia & Shri Samir Vora, ARs Respondent by: Shri Abhijit, Sr. DR 16.10.2025 Date of Hearing Date of Pronouncement 17.10.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDI…

INCOME TAX OFFICER WARD-16(3), DELHI ITO vs. MANSAROVER EXIM PVT. LTD. , DELHI

ITA 1275/DEL/2024[2012-13]Status: DisposedITAT Delhi30 Jul 2025AY 2012-13

Bench: Ms.Madhumita Roy & Shri Manish Agarwal[Assessment Year : 2012-13] Ito, Vs Mansarover Exim Pvt.Ltd., Ward-16(3), 2, First Floor, Pocket-H-34, Delhi Plot No.35, Sector-3, Rohini, New Delhi-110085. Pan-Aaecm9328A Appellant Respondent Revenue By Ms. Amisha S.Gupta, Cit Dr Assessee By Shri Rohit Jain, Adv., Shri Shourya Jain, Ca & Shri Deepesh Jain, Adv. Date Of Hearing 06.05.2025 Date Of Pronouncement 30.07.2025 Order

Section 131Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 250Section 68

…ITA No.1275/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2012-13] ITO, vs Mansarover Exim Pvt.Ltd., Ward-16(3), 2, First Floor, Pocket-H-34, Delhi Plot No.35, Sector-3, Rohini, New Delhi-110085. PAN-AAECM9328A APPELLANT RESPONDENT Revenue by Ms. Amisha S.Gupta, CIT DR Assessee by Shri Rohit Jain, Adv., Shri Shourya Jain, CA & Shri Deepesh Jain, Adv. Date of Hearing 06.05.2025 Date of Pronouncement 30.07.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by the Revenue a…

INCOME TAX OFFICER-1, MORENA vs. SHRI AGRASEN LOGISTICS, JOTAI ROAD, PORSA,

In the result, the appeal of the Revenue is dismissed

ITA 108/AGR/2025[2022-23]Status: DisposedITAT Agra24 Jun 2025AY 2022-23

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwal

Section 143(2)Section 143(3)Section 250Section 68

…ITA No.108/AGR/2025 ITO Vs. Shri Agrasen Logistics THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.108/AGR/2025 (ASSESSMENT YEAR: 2022-23) Income Tax Officer-1 Morena, (M.P.) Shri Agrasen Logistics, In front of Old Rajput Vs. Hotel, A.B. Road, Morena-476001 (M.P.) (Appellant) PAN-AEIFS3236E (Respondent) Assessee by Shri Sudhir Sehgal Adv. & Shri Ashok Vijaywargiya, CA Department by Shri Sukesh Kumar Jain, CIT- DR Date of Hearing 21/05/2025 Date of Pronouncement 24/06/2025 ORDER PER MANISH AGARWAL, AM: This appeal i…

KUSUM YADAV,INDORE vs. ITO 1(2), INDORE

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

ITA 518/IND/2023[2014-15]Status: DisposedITAT Indore24 Apr 2025AY 2014-15
Section 131Section 143(3)Section 2(14)(iii)Section 250Section 263Section 54BSection 68

…{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nINDORE BENCH, INDORE.\nBEFORE SH. BAGIRATH MAL BIYANI, ACCOUNTANT MEMBER AND\nSH. UDAYAN DAS GUPTA, JUDICIAL MEMBER\nI.T.A. No.518/Ind/2023\n Assessment Year: 2014-15\nSmt. Kusum Yadav,\n573, Near Rajendra Nagar,\nDutta Nagar, Indore, M.P.\n[PAN:AGAPY2615B]\n(Appellant)\nVs. ITO, 1(2),\nIndore.\n(Respondent)\nAppellant by\nRespondent by\nSh. S. S. Solanki, AR\nSh. Ram Kumar Yadav, CIT. DR\nDate of Hearing\n30.01.2025\nDate of Pronouncement\n24.04.2025\nORDER\nPer: Udayan Das Gupta, J.M\nThis appeal has been filed by the assessee against the order of the ld.…

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. SHRI DULHE RAM MEENA, JAIPUR

ITA 288/JPR/2023[2020-21]Status: DisposedITAT Jaipur12 Mar 2025AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

For Appellant: Shri Rajeev sogani, C.A. &For Respondent: Shri Anup Singh, Addl. CIT
Section 133(6)Section 143(3)Section 68Section 69

…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 xxu xks;y] ys[kk lnL;] ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM vk;dj vihy la-@ITA No. 288/JPR/2023 fu/kZkj.k o"kZ@AssessmentYear : 2020-21 Deputy commissioner of Income cuke Shri Dulhe Ram Meena Vs. Tax, 17, Durga Vihar, Malviya Jaipur. Nagar, Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFWPM4366E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Rajeev sogani, C.A. & Ms. Ruchika sogani, Adv. jktLo dh vksjls@Rev…

SH. GAURANG AGARWAL,JAIPUR vs. ITO, WARD-3(3), JAIPUR, JAIPUR

In the result, the appeal filed by the assessee is allowed for\nstatistical purposes

ITA 1514/JPR/2024[2017-18]Status: DisposedITAT Jaipur18 Feb 2025AY 2017-18
For Appellant: Shri P. C. Parwal, C.A. (Thr. V.C)For Respondent: Shri Gautam Singh Choudhary (JCIT-VH)
Section 133(6)Section 142(1)Section 143(2)Section 144

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 1514/JPR/2024\nनिर्धारण वर्ष / Assessment Years : 2017-18\nSh. Gaurang Agarwal\nPlot No. 194, Chelon Ka Rasta\nJaleb Chowk, Tripolia Bazaar,\nJaipur.\nबनाम\nVs.\nThe ITO,\nWard-3(3),\nJaipur.\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AOXPA0971P\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिधर्धारिती…

PRAKASH CHAND PATEL,BEGUMGANJ, RAISEN vs. ADDL JCIT (A) MYSORE, MYSORE

In the result appeal of the assessee is allowed

ITA 212/IND/2024[2013-14]Status: DisposedITAT Indore05 Aug 2024AY 2013-14

Bench: Shri Manish Boradprakash Chand Patel, Addl. Jcit(A) Mysore, Prakash Petroleum, Mysore Vs. Begumgnaj Raisen (Appellant / Assessee) (Respondent/ Revenue) Pan: Biwpp6940F Assessee By S/Shri Mohit Parihar & Rakesh Merotha, Ars Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 01.08.2024 Date Of Pronouncement 05.08.2024 O R D E R

Section 143(2)Section 143(3)Section 271(1)(c)Section 68

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE SMC BENCH, INDORE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER Prakash Chand Patel, Addl. JCIT(A) Mysore, Prakash Petroleum, Mysore Vs. Begumgnaj Raisen (Appellant / Assessee) (Respondent/ Revenue) PAN: BIWPP6940F Assessee by S/Shri Mohit Parihar & Rakesh Merotha, ARs Revenue by Shri Ashish Porwal, Sr.DR Date of Hearing 01.08.2024 Date of Pronouncement 05.08.2024 O R D E R This appeal by the assesse is directed against the order dated 11.01.2024 of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centers,(NFAC),…