PCIT v. Tejua Rohitkumar Kapadia

256 Taxmann 213Supreme Court of India2018#12508 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2026.

Sections most often in play

Section 69CSection 133(6)Section 147Section 148Section 142(1)Section 143(2)Section 143(3)Section 144B

Issues it is cited on

unexplained expenditureentry operatorsection 69csection 133(6)accommodation entrygenuineness of the transactionsection 133section 69notice under section 148reassessment proceedingssection 13section 68

Judgments citing PCIT v. Tejua Rohitkumar Kapadia

Vaneet Aggarwal, New Delhi vs. ACIT, Circle-14(2), New Delhi

In the result, appeal of the Assessee is dismissed

ITA 2607/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Mar 2026AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumar

Section 10(38)Section 143(1)Section 143(2)Section 69ASection 69C

…ITA No. 2607/Del/2019 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F': NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.2607 /Del./2019, A.Y. 2015-16 Vs. ACIT, Circle 14(2), New Delhi (Respondent) Vaneet Aggarwal, D-95, Pushpanjali Enclave, Pitampura, Delhi PAN: AGXPA8770A (Appellant) Assessee by Revenue by Date of Hearing Date of Pronouncement Shri K. Sampath, Adv, Shri V Rajkumar, Adv. Ms. Harpreet Kaur Hansra, Sr. DR 21/01/2026 13/03/2026 ORDER PER S. RIFAUR RAHMAN, AM The Assessee has filed appeal against the order of the Learned Com…

Durga Prasad Sharma, Jaipur vs. I.T.O. Ward 1(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 1038/JPR/2025[A.Y. 2018-19]Status: HeardITAT Jaipur20 Nov 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. G. M. Mehta, CAFor Respondent: Sh. Ghanshyam Meena, JCIT
Section 115BSection 148Section 2Section 69C

…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 No.1038/JP/2025 fu/kZkj.k o"kZ@Assessment Year :2018-19 Durga Prasad Sharma cuke ITO, Vs. 886, Ganesh Nagar, Niwaru Ward 1(1), Road, Jhotwara, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.:ASHPS8841E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. G. M. Mehta, CA jktLo dh vksjls@Revenue by: Sh. Ghanshyam…

Income Tax Officer, Ward 1, Sikar vs. Pradeep Kumar Agarwal, Sikar

ITA 1544/JPR/2024[2021-22]Status: DisposedITAT Jaipur04 Apr 2025AY 2021-22

Bench: Or During The Hearing Of This Appeal.

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Bhanwar Singh Ratnu, CIT-DR
Section 133(6)Section 250

…ehicle. The explanation with reference to the same handwriting on the same bilty is found acceptable as per the trade practices of making the bilty. It is further noted that the decision of the Supreme court in case of PCIT vs. Tejua Rohitkumar Kapadia (2018) 256 Taxmann 213 also support the case of the assessee wherein SC upheld the order of Gujarat High Court and dismissed the special leave petition filed by the department. In this case, Hon'ble High Court of Gujarat 691/2017 dismissed the appeal filed by the revenue by holding that purchases cannot be treated as bogus if (a) they are duly supported by bills, (…

Deputy Commissioner of Income Tax Central Circle -1(2), Nagpur vs. Vidarbha Infotech Private Limited, Nagpur

In the result, appeal by the Revenue is dismissed

ITA 76/NAG/2024[2016-17]Status: DisposedITAT Nagpur10 Feb 2025AY 2016-17

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Kapil HiraniFor Respondent: Shri Sandipkumar Salunke
Section 133(6)Section 133ASection 139(1)Section 143(3)Section 147Section 148Section 250Section 263Section 44ASection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.76/Nag./2024 (Assessment Year :2016–17) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–1(2), Nagpur v/s Vidarbha Infotech Pvt. Ltd. 14, Pushpkunj Complex ……………. Respondent Ramdaspeth, Nagpur 440 010 PAN – AABCV2557M Assessee by : Shri Kapil Hirani Revenue by : Shri Sandipkumar Salunke Date of Hearing – 10/12/2024 Date of Order – 10/02/2025 O R D E R PER V. DURGA RAO, J.M. The present appeal preferred by the Revenue is against the impugned order dated…

Shri Prem Industries, Bharatpur vs. Income Tax Officer Ward-1, Bharatpur

The appeal is disposed of, and the matter is remanded to

ITA 877/JPR/2024[2018-19]Status: DisposedITAT Jaipur29 Nov 2024AY 2018-19

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Shri Rajendra Agarwal, CAFor Respondent: Shri Anup Singh, Addl. CIT
Section 144BSection 147Section 271ASection 69CSection 70

…ished by the assessee-appellant said purchases were reflected; and copies of GSTR-1 (page 183 to 192 of PB) filed by the suppliers. In support of his contention, learned AR for the appellant has relied on decision in PCIT v. Tejua Rohitkumar Kapadia, (2018) 256 Taxmann 213 whereby Hon’ble Apex Court upheld the decision in PCIT v. Tejua RohitKumar Kapadia, Tax Appeal No.691 of 2017, decided on 18.9.2017 by Hon’ble High Court of Gujarat at Ahmedabad. Reliance has also been placed on decision in CIT v. Nangalia Fabrics (P) Ltd., (2014) 220 Taxmann 17 (Guj)(HC) 22 Shri Prem Industries vs. ITO Reliance has al…

Kissan Fats Ltd., Bathinda vs. DCIT, CC-1, Ludhiana

In the result, the appeal of the assessee is allowed

ITA 408/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh26 Aug 2024AY 2013-14

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 133(6)Section 143(3)Section 147Section 148Section 151(1)Section 250(6)Section 253

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “ए” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी िव"म िसंह यादव, लेखा सद" एवं "ी परेश म. जोशी, "ाियक सद" BEFORE: SHRI. VIKRAM SINGH YADAV, AM & SHRI. PARESH M. JOSHI, JM आयकर अपील सं./ ITA NO. 408/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Kissan Fats Limited बनाम The DCIT Hazi Rattan Link Road, Bathinda Central Circle-1 "ायी लेखा सं./PAN NO: AABCK4335Q अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Smt. Amanpreet Kaur, Sr. DR सुनवाई…

Nyk Enterprises Pvt. Ltd., New Delhi vs. ITO Ward-18(4), New Delhi

In the result, the appeal of assessee is partly allowed

ITA 7393/DEL/2019[2016-17]Status: DisposedITAT Delhi23 Jun 2023AY 2016-17
For Appellant: Shri Rujesh Sinha, AdvFor Respondent: Shri Om Prakash, Sr. DR
Section 143(1)Section 143(2)Section 143(3)

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND Assessment Year: 2016-17 NYK Enterprises P. Ltd., ITO, Ward 18(4), New Delhi H.No. 83, Pocket-19, Sector-24, Rohini, New 110002 Delhi-110085 vs. PAN AADCN 1643 C (Appellant) (Respondent) For Assessee : Shri Rujesh Sinha, Adv. For Revenue : Shri Om Prakash, Sr. DR Date of Hearing : 06.04.2023 Date of Pronouncement : 23.06.2023 ORDER Per Chandra Mohan Garg:- The present appeal filed by the assessee for the assessment year 2016-17 is directed against the order of Ld. CIT(A)-6, Delhi dated 01.07.2019. It…

Ravi Shambhulal Mange, Mumbai vs. ITO -17 (3) (1), Mumbai

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

ITA 28/MUM/2022[2011-12]Status: DisposedITAT Mumbai23 Feb 2023AY 2011-12

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleravi Shambhulal Mange V. Income Tax Officer – 17(3)(1) Bharat Wood Works, 26 Mumbai Sindhubaug A, Tilak Road Ghatkopar (E), Mumbai - 400077 Pan: Aacpb4205G (Appellant) (Respondent)

Section 132Section 143(3)Section 148Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER Ravi Shambhulal Mange v. Income Tax Officer – 17(3)(1) Bharat Wood Works, 26 Mumbai Sindhubaug A, Tilak Road Ghatkopar (E), Mumbai - 400077 PAN: AACPB4205G (Appellant) (Respondent) Assessee Represented by : Shri Hariom Tulsiyan Department Represented by : Shri Ashish Kumar Date of Hearing : 27.12.2022 Date of Pronouncement : 23.02.2023 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by assessee against order of the Learned Commissioner…

PCIT v. Tejua Rohitkumar Kapadia (256 Taxmann 213) — Cited in 8 Judgments | BharatTax