How many judgments cite Nikunj Eximp Enterprises v. CIT?

325 judgments on BharatTax cite Nikunj Eximp Enterprises v. CIT (216 Taxmann 171), spanning 2015 to 2025.

Which sections of the Income Tax Act does Nikunj Eximp Enterprises v. CIT come up under?

It is most often cited in judgments turning on Section 143(3), Section 133(6), Section 147, Section 153A, Section 69C, Section 153C.

Nikunj Eximp Enterprises v. CIT

216 Taxmann 171High Court2013#236 most cited

What is Nikunj Eximp Enterprises v. CIT authority for?

Purchases may be treated as genuine even if the purchase parties are untraceable or not available for verification, as long as there is no specific evidence from the parties themselves denying the transactions or proving them to be bogus.

325

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Nikunj Eximp Enterprises v. CIT · genuineness of purchases · disallowance of purchases · non-availability of suppliers · unverifiable transactions · section 69C · section 143(3) · section 133(6) · bogus bills · unexplained expenditure

Sections most often in play

Section 143(3)Section 133(6)Section 147 Section 153A Section 69C Section 153C Section 194C Section 44AD

Issues it is cited on

section 133(6)section 69c section 131 genuineness of the transaction undisclosed income section 69 incriminating material section 132 section 153a section 153 section 13 section 15

Judgments citing Nikunj Eximp Enterprises v. CIT

Deputy Commissioner of Income Tax, Mumbai vs. Welspun Enterprises Limited, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 3625/MUM/2024[2013-14]Status: DisposedITAT Mumbai23 Dec 2025AY 2013-14

Bench: Shri Justice (Retd.) C. V. Bhadang & Shri Prabhash Shankar

For Appellant: Shri Harsh Kapadia & Ajay Nagpal, ARsFor Respondent: Shri Arun Kanti Datta, (CIT-DR)

Section 115JSection 132Section 143(3)Section 153A

…IN THE INCOME-TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI JUSTICE (RETD.) C. V. BHADANG, PRESIDENT & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.3625/MUM/2024 (A.Y. 2013-14) Deputy Commissioner of v/s. Welspun Enterprises Limited Income Tax, Room No. बनाम 4th Floor, Welspun House, 404, 4th Floor, Kautilya Senapati Bapat Marg, Lower Bhawan, BKC, Mumbai Parel, Delisle Road S.O., 400 051, Maharashtra Mumbai 400 013, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCM4107C Appellant/अपीलार्थी .. Respondent/प्रतिवादी Assessee by : Shri Harsh Kapadia & Ajay Nagpal, ARs Revenue by : Shri Arun Kanti Dat…

Instakart Services Private Limited, Bangalore vs. ACIT, Special Range-3, Bangalore

In the result appeal of the Revenue is hereby dismissed

ITA 544/BANG/2025[2017-18]Status: DisposedITAT Bangalore18 Dec 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Ajay Vohra, Sr. Advocate and Ms. AnkitaFor Respondent: Shri Shivanad Kalakeri, CIT

…` IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.496, 543 & 544/Bang/2025 S.A No.25/Bang/2025 [In ITA No.496/Bang/2025 Assessment Year: 2016-17 to 2017-18 Instakart Services Pvt. Ltd., Vs. The Asst. Commissioner of Alyssa, Begonia and Clover, Embassy Income Tax, Central Circle – 1(4), Tech Village, Outer Ring Road, Bengaluru. Ballandur S.O, Devara Beesana Halli, . Bangalore – 560 103. PAN – AADCI 8374 D APPELLANT RESPONDENT ITA No.530 & 531/Bang/2025 Assessment Year: 2017-18 - 2018-19 The Asst. Commissioner o…

Samir Patodia (HUF), Fadia Building, Ramwadi, Mumbai vs. DCIT-CC-7(2), Mumbai, Aayakar Bhawan

In the result, assessee's appeal is dismissed

ITA 5733/MUM/2024[2018-19]Status: DisposedITAT Mumbai10 Nov 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankarsamir Patodia (Huf), V/S. Deputy Commissioner Of Fadia Building No. 3, Caval बनाम Income Tax, Central Circle – Cross Lane 4 Ramwaldi, 7(2), Aayakar Bhavan, Kalbadevi Road, Mumbai – Mumbai – 400020, 400 002, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aajhs8769K Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Prateek Jain,ARFor Respondent: Shri Bhagirath Ramawat (Sr. DR)

Section 131Section 147Section 148

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K(SMC)” BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER Samir Patodia (HUF), v/s. Deputy Commissioner of Fadia Building No. 3, Caval बनाम Income Tax, Central Circle – Cross Lane 4 Ramwaldi, 7(2), Aayakar Bhavan, Kalbadevi Road, Mumbai – Mumbai – 400020, 400 002, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAJHS8769K Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Prateek Jain,AR Respondent by : Shri Bhagirath Ramawat (Sr. DR) Date of Hearing 30.09.2025 Date of Pronouncement 10.…

Sunil Patodia (HUF), Ramwaldi, Kalbadevi Rd. Mumbai vs. DCIT-CC-7(2), Mumbai, Aayakar Bhawan

In the result, assessee's appeal is dismissed

ITA 5732/MUM/2024[2018-19]Status: DisposedITAT Mumbai10 Nov 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

For Appellant: Shri Prateek Jain,ARFor Respondent: Shri Bhagirath Ramawat, (Sr. DR)

Section 131Section 147Section 148

…IN THE INCOME-TAX APPELLATE TRIBUNAL “K(SMC)" BENCH, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No.5732/MUM/2024 (A.Y. 2018-19) Sunil Patodia (HUF) v/s. Deputy Commissioner of Fadia Building No. 3, Caval बनाम Income Tax, Central Circle Cross Lane 4 Ramwaldi, Kalbadevi Road, Mumbai 400 002, Maharashtra 7(2), Aayakar Bhavan, Mumbai 400020, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AATHS7949R Appellant/अपीलार्थी .. Respondent/प्रतिवादी Appellant by : Shri Prateek Jain,AR Respondent by : Shri Bhagirath Ramawat, (Sr. DR) Date of Hearing 30.09.202…

Income Tax Officer, Surat vs. Saffron Green International Private Limited, Surat

In the result, appeal of revenue is partly allowed

ITA 958/SRT/2024[2018-19]Status: DisposedITAT Surat26 Sept 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.958/Srt/2024 Assessment Year: 2018-19 (Hybrid Hearing) Income Tax Officer, Ward- Saffron Green International Pvt. बनाम/ 2(1)(3), Surat, Room No.221, Ltd. Shop No.3008, Shree Mahavir Vs. 2Nd Floor, Aaykar Bhavan, Textiles Puna Kumbhariya Road, Majura Gate, Surat-395 001 Surat-395 010 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawcs 3137 M (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Deven K. Kapadia, Ca राज" की ओर से /Respondent By Shri Aashish Pophare, Cit-Dr सुनवाई की तारीख/Date Of Hearing 10/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 26/09/2025 आदेश / O R D E R Per Bijayananda Pruseth, Am: This Appeal By The Revenue Emanates From The Order Passed Under Section 250 Of The Income-Tax Act, 1961 (In Short, 'The Act’) Dated 16.07.2024 By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [In Short, ‘The Cit(A)’] For The Assessment Year (Ay) 2018-19, Which In Turn Arises Out Of Assessment Order Passed By The Assessing Officer (In Short, ‘Ao’) U/S. 147 R.W.S 144 R.W.S 144B Of The Act On 21.03.2023. 2. Grounds Of Appeal Raised By The Revenue Are As Under: “I. On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Restricting The Addition Made By The Assessing Officer Of Rs.5,70,70,621/- On Account Of 100% Bogus Purchase To 0.25% Of The Bogus Purchases & Allowing The Appeal Of The Assessee Ignoring The Facts That These Purchases Are Sham Transactions Fabricated Through Bogus Paper Concerns Of M/S. Savitri Trading Company & Mohammed Javed Mohammed Jabir Momin Which Were Engaged In Providing Accommodation Entries.

Section 147Section 250Section 250(2)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.958/SRT/2024 Assessment Year: 2018-19 (Hybrid hearing) Income Tax Officer, Ward- Saffron Green International Pvt. बनाम/ 2(1)(3), Surat, Room No.221, Ltd. Shop No.3008, Shree Mahavir Vs. 2nd Floor, Aaykar Bhavan, Textiles Puna Kumbhariya Road, Majura Gate, Surat-395 001 Surat-395 010 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AAWCS 3137 M (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant by Shri Deven K. Kapadia, CA राज" की ओर से /Res…

Smt. Reeta Goel, Muzaffarnagar vs. Income Tax Officer, Ward-2(4), Muzaffarnagar

ITA 4258/DEL/2024[2021-22]Status: DisposedITAT Delhi25 Sept 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2021-22

Section 133(6)Section 143(3)Section 69C

…1 Smt. Reeta Goel IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER Assessment Year: 2021-22 Income Tax Officer, Vs Reeta Goel, Muzaffarnagar. Near Arihant Lane Meerut Road Muzaffarnagar-251002 PAN: ACTPG 3961 F APPELLANT RESPONDENT AND Assessment Year: 2021-22 Reeta Goel, Vs Income Tax Officer, Near Arihant Lane Meerut Road Muzaffarnagar. Muzaffarnagar-251002 PAN: ACTPG 3961 F APPELLANT RESPONDENT Assessee represented by Shri Ankit Gupta, Adv. Department represented by Sh. Jitender Singh, CIT (DR) Date…

Income Tax Officer, Muzaffarnagar vs. Reeta Goel, Muzaffarnagar

ITA 4094/DEL/2024[2021-22]Status: DisposedITAT Delhi25 Sept 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandraassessment Year: 2021-22

Section 133(6)Section 143(3)Section 69C

Mohanlal Chunilal Mutta, Mumbai vs. Income Tax Office-19(2)(2), Mumbai

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

ITA 4692/MUM/2025[2011-12]Status: DisposedITAT Mumbai04 Sept 2025AY 2011-12

Bench: Shri Sandeep Gosain

Section 143(3)Section 145Section 147Section 250

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER I.T.A. No. 4692/Mum/2025 A.Y: 2011-12 Mohanlal Chunilal Mutta Vs ITO – 19(2)(2) 17/21 A 86A, Ground Piramal Chamber Floor, Maruti Marg, 5th Lalbaug, Mumbai – Khumbharwada, Mumbai 400012. – 400 004. PAN – ANBPS8231K (Assessee) (Respondent) Assessee by Shri Vimal Kumar Sethiya Revenue by Ms. Smitha V. Nair, Sr. DR Date of Hearing 04.09.2025 Date of Pronouncement 12.09.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeals have been filed by the revenue challenging the impugned order dt. 06.05.2025 pa…

Shiv Hari Singla, Faridabad vs. ITO Ward - (1), Faridabad

In the result, the appeal of the assessee is partly allowed

ITA 1277/DEL/2020[2012-13]Status: DisposedITAT Delhi27 Aug 2025AY 2012-13

Bench: SHRI YOGESH KUMAR U.S (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 131Section 143(2)Section 143(3)Section 250

…ITA No.1277/Del/2020 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “G” BENCH: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [Assessment Year : 2012-13] Shiv Hari Singla, vs ITO, H.No.665, Sec-17, Ward-1(1), Faridabad, Haryana-121002. Faridabad PAN-ACBPS4477N APPELLANT RESPONDENT Appellant by Shri Tarandeep Singh, Adv. & Shri Sandeep Yadav, Adv. Respondent by Shri Manish Gupta, Sr.DR Date of Hearing 29.05.2025 Date of Pronouncement 27.08.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by the assessee against the order dated 12.02.2020 passed by Ld.…

DCIT, Circle-I, Ludhiana vs. Adinath Textiles Limited, Ludhiana

In the result both the appeal filed by the Revenue and Cross objection filed by the Assessee are dismissed

ITA 122/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh23 Jul 2025AY 2012-13

Bench: the appeal is finally heard or disposed off.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT, DR

Section 147Section 148Section 68Section 69C

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI RAJPAL YADAV, VP & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No.122/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2012-13 The DCIT बनाम M/s Adinath Textiles Circle-1, Ludhiana Limited K-302/1, Bholapur, Sahabana, Chandigarh Road, Ludhiana "ायी लेखा सं./PAN NO: AABCA9074E अपीलाथ"/Appellant ""थ"/Respondent CROSS OBJECTION NO. 22/Chd/2024 In (आयकर अपील सं./ ITA No.122/Chd/ 2024) िनधा"रण वष" / Assessment Year : 2…

Rajesh Gokulchand Agrawal, Mumbai vs. Income Tax Officer, WD-41(3)(3), Mumbai

In the result, the grounds of appeal

ITA 2257/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 Jul 2025AY 2018-19

Bench: Shri Pawan Singh & Shri Prabhash Shankar(Physical Hearing) Rajesh Gokulchand Agrawal Ito, Ward-41(3)(3), G.M. Enterprises, 24,Old Hanuman Vs Kautilyabhavan, Bandrakurla Lane, Kalbadevi Road, Complex, Bandra (East), Mumbai – 400002. Mumbai-400051. [Pan No. Aawpa9648Q] Appellant / Assessee Respondent / Revenue

Section 133(6)Section 145(3)Section 147Section 148Section 148ASection 151ASection 254(1)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER (Physical hearing) Rajesh Gokulchand Agrawal ITO, Ward-41(3)(3), G.M. Enterprises, 24,Old Hanuman Vs KautilyaBhavan, BandraKurla Lane, Kalbadevi Road, Complex, Bandra (East), Mumbai – 400002. Mumbai-400051. [PAN No. AAWPA9648Q] Appellant / Assessee Respondent / Revenue Assessee by Shri Prakash Jhunjhunwala CA Revenue by Shri Annavaram Kosuri, Sr. DR Date of Institution 31.03.2025 Date of hearing 26.06.2025 Date of pronouncement 23.07.2025 Order under section 254(1) of Inc…

Sujata Makhal, Howrah vs. ITO, Ward - 47(1), Kolkata

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

ITA 104/KOL/2025[2018-19]Status: DisposedITAT Kolkata24 Jun 2025AY 2018-19

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

Section 133(6)Section 144Section 147Section 148Section 250

…आयकर अपीलीय अधिकरण कोलकाता 'डी' पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA श्री प्रदीप कुमार चौबे, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 104/KOL/2025 Assessment Year: 2018-19 Sujata Makhal ITO, Ward-47(1), Kolkata Vs. (Appellant) (Respondent) PAN: AFTPM0621F Appearances: Assessee represented by : Miraz D. Shah, AR. Department represented by : S.B. Chakraborty, Addl. CIT, Sr. DR Date of concluding the hearing : 19-June-2025 Date of pronouncing the order : 24…

Deputy Commissioner of Income Tax, Aurangabad vs. Rathi Steel and Metal Pvt. Ltd, Jalna

In the result, the appeal filed by the Revenue is partly allowed for statistical purposes

ITA 931/PUN/2024[2021-22]Status: DisposedITAT Pune27 May 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22 Dcit, Aurangabad Rathi Steel & Metal Pvt. Ltd. Plot No.F12, Addl Midc Area, Phase-Ii, Vs. Jalna – 431203 Pan : Aabcr5546A (Appellant) (Respondent) Assessee By : Shri Anand Partani Department By : Shri Ajay Kumar Keshari - Cit Date Of Hearing : 01-04-2025 Date Of Pronouncement : 27-05-2025 O R D E R

For Appellant: Shri Anand PartaniFor Respondent: Shri Ajay Kumar Keshari - CIT

Section 132Section 133(6)Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2021-22 DCIT, Aurangabad Rathi Steel and Metal Pvt. Ltd. Plot No.F12, Addl MIDC Area, Phase-II, Vs. Jalna – 431203 PAN : AABCR5546A (Appellant) (Respondent) Assessee by : Shri Anand Partani Department by : Shri Ajay Kumar Keshari - CIT Date of hearing : 01-04-2025 Date of pronouncement : 27-05-2025 O R D E R PER R.K. PANDA, VP: This appeal filed by the Revenue is directed against the order dated 11.03.2024 of the Ld. CIT(A), Pune -12 relating to assessment…

Income Tax Officer, Noida vs. Clean Crop India Private Limited, Noida

Appeal is dismissed

ITA 3236/DEL/2024[2022-23]Status: DisposedITAT Delhi21 May 2025AY 2022-23

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2022-23 Income Tax Officer, Vs. Clean Crop India Pvt. Ltd., Noida Flat No. 211, Bha Millennium Towers, Plot B- 9/17, Sector-62, Noida, Gautam Buddha Nagar, Uttar Pradesh Pan: Aaicc0064D (Appellant) (Respondent)

Section 133(6)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2022-23 Income Tax officer, Vs. Clean Crop India Pvt. Ltd., Noida Flat No. 211, Bha Millennium Towers, Plot B- 9/17, Sector-62, Noida, Gautam Buddha Nagar, Uttar Pradesh PAN: AAICC0064D (Appellant) (Respondent) Assessee by Sh. N.K. Bansal, CA Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 23.04.2025 Date of pronouncement 21.05.2025 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal for assessment year 2022-23, aris…

Astt. Commissioner of Income Tax, Circle-4, Ludhiana, Aayakar Bhawan vs. Waryam Steel Casting Private Limited, Kanganwal Road

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 757/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 115JSection 148Section 250

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी राजपाल यादव, उपा"" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. RAJPAL YADAV, VP &SHRI. KRINWANT SAHAY, AM आयकरअपीलसं./ ITA No. 715 /Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 M/s Waryam Steel Castings Private बनाम The DCIT Limited, Circle-4, Ludhiana Kanganwal Road, Jugiana, Ludhiana, Punjab-141010 "ायीलेखासं./PAN NO: AAACW1494P अपीलाथ"/Appellant ""थ"/Respondent आयकरअपीलसं./ ITA No. 757/Chd/ 2024 िनधा"रणवष" / Assessment Year : 2019-20 The ACIT बनाम M/s Waryam S…

Waryam Steel Castings Private Limited, Ludhiana vs. Deputy Commissioner of Income Tax, Circle-4, Ludhiana

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

ITA 715/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh14 May 2025AY 2019-20

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, C.A and Ms. Muskan Garg, C.AFor Respondent: Shri Ved Parkash Kalia, Sr. DR

Section 115JSection 148Section 250

ACIT-Cir.20(1), Mumbai vs. Hitesh Joitkumar Jain, Mumbai

In the result, the appeal filed by the Revenue is dismissed and the appeal of the assessee is allowed

ITA 2639/MUM/2024[2017]Status: DisposedITAT Mumbai01 Apr 2025

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Biswanth Das, CIT-DR

Section 68

…tire sales as bogus. In this regard, the Ld.CIT(A) relied upon the decisions rendered by Hon‟ble Bombay High Court in the case of CIT vs. Orchid Industries P Ltd (397 ITR 136), CIT vs. Creative World Telefilms Ltd (333 ITR 100) and CIT vs. Nikunj Eximp P Ltd (35 Taxmann.com 384). The Ld.CIT(A) further noticed that the VAT department has accepted the sales reported by the assessee and hence the AO was not justified in treating the same as bogus. For this proposition, he relied upon the decision rendered by Delhi bench of Tribunal in the case of M/s Fine Gujranwala Jewellers (surpa). The Ld.CIT(A), by placing relia…

Hitesh Joitkumar Jain, Mumbai Central vs. ACIT Circle-20(2) Mumbai, Piramal Chamber

ITA 2017/MUM/2024[2017-2018]Status: DisposedITAT Mumbai01 Apr 2025AY 2017-2018

Bench: Shri B.R. Baskaran & Shri Raj Kumar Chauhan

For Appellant: Shri Neelkanth KhandelwalFor Respondent: Shri Biswanth Das, CIT-DR

Section 68

…tire sales as bogus. In this regard, the Ld.CIT(A) relied upon the decisions rendered by Hon'ble Bombay High Court in the case of CIT vs. Orchid Industries P Ltd (397 ITR 136), CIT vs. Creative World Telefilms Ltd (333 ITR 100) and CIT vs. Nikunj Eximp P Ltd (35 Taxmann.com 384). The Ld.CIT(A) further noticed that the VAT department has accepted the sales reported by the assessee and hence the AO was not justified in treating the same as bogus. For this proposition, he relied upon the decision rendered by Delhi bench of Tribunal in the case of M/s Fine Gujranwala Jewellers (surpa). The Ld.CIT(A), by placing relia…

DCIT., Circle 3(1), Hyderabad vs. Rohini Minerals Private Limited, Hyderabad

In the result, all the three appeals filed by the Revenue for the A

ITA 980/HYD/2024[2018-19]Status: DisposedITAT Hyderabad11 Mar 2025AY 2018-19

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.980/Hyd/2024, 1079/Hyd/2024 & 1080/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19, 2014-15 & 2015-16) Dcit Vs. M/S Rohini Minerals Circle-3(1) Private Limited Hyderabad Hyderabad [Pan :Aaccr0773N] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.K.Gupta, Ar रधजस् व द्वधरध/Revenue By: Shri B Bala Krishna, Cit-Dr Shri Srinath Sadanala, Sr.Ar

For Appellant: Shri S.K.Gupta, ARFor Respondent: Shri B Bala Krishna, CIT-DR

Section 131Section 147Section 148Section 148A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri K.Narasimha Chary, Judicial Member आ.अपी.सं /ITA No.980/Hyd/2024, 1079/Hyd/2024 & 1080/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19, 2014-15 & 2015-16) DCIT Vs. M/s Rohini Minerals Circle-3(1) Private Limited Hyderabad Hyderabad [PAN :AACCR0773N] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri S.K.Gupta, AR रधजस् व द्वधरध/Revenue by: Shri B Bala Krishna, CIT-DR Shri Srinath Sadanala, Sr.AR सुिवधई की तधरीख/Date of Hearing: 12/02/2024 घोर्णध क…

DCIT., Circle 3(1), Hyderabad vs. Rohini Minerals Private Limited, Hyderabad

In the result, all the three appeals filed by the Revenue for the A

ITA 1080/HYD/2024[2015-16]Status: DisposedITAT Hyderabad11 Mar 2025AY 2015-16

For Appellant: Shri S.K.Gupta, ARFor Respondent: Shri B Bala Krishna, CIT-DR

Section 131Section 147Section 148Section 148A