Which sections of the Income Tax Act does Principal CIT v. Vaishnodevi Refoils & Solvex come up under?

It is most often cited in judgments turning on Section 68, Section 143(3), Section 147, Section 153A, Section 148, Section 131.

Principal CIT v. Vaishnodevi Refoils & Solvex

Q: How many judgments cite Principal CIT v. Vaishnodevi Refoils & Solvex?

47 judgments on BharatTax cite Principal CIT v. Vaishnodevi Refoils & Solvex (96 Taxmann.com 469), spanning 2018 to 2026.

96 Taxmann.com 469Supreme Court of India2018#2464 most cited

What is Principal CIT v. Vaishnodevi Refoils & Solvex authority for?

Section 68 addition is not justified when the partner confirms their capital contribution and the investment is reflected in their individual books of accounts.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2026.

Also referred to as

Principal CIT v. Vaishnodevi Refoils & Solvex · section 68 · addition u/s 68 · capital contribution by partner · confirmation by partner · individual books of accounts · onus of proof · cash credit · unexplained investment

Sections most often in play

Section 68 Section 143(3)Section 147 Section 153A Section 148 Section 131 Section 132 Section 133(6)

Issues it is cited on

section 131(1)source of source permanent account number onus of proof shell company paper company section 39 creditworthiness of the creditor accumulated profits principal officer entry operator on-money

Judgments citing Principal CIT v. Vaishnodevi Refoils & Solvex

M/S. Rathi Synthetics & Silk Mills, Bhawanimandi, Jaipur vs. Income Tax Officer, Jhalawar

In the result, appeal of the assessee is allowed

ITA 330/JPR/2018[2013-14]Status: DisposedITAT Jaipur14 Feb 2020AY 2013-14

For Appellant: Shri Rajeev Sogani (CA)For Respondent: Shri Manmohan Kandpal (ACIT)

Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, ACCOUNTANT MEMBER vk;dj vihy la-@ITA No. 330/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2013-14 M/s Rathi Synthetics & Silk Mills, cuke I.T.O., Vs. Rathi House, Press Road, Jhalawar. Bhawani Mandi, Rajasthan. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFFR 8485 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Rajeev Sogani (CA) jktLo dh vksj ls@ Revenue by : Shri Manmohan Kandpal (ACIT) lquokbZ dh rkjh[k@ D…

Nimbus (India) Ltd., New Delhi vs. DCIT, Central Circle, Noida

In the result, both the appeals filed by the assessee are partly allowed

ITA 930/DEL/2019[2014-15]Status: DisposedITAT Delhi10 Feb 2020AY 2014-15

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Smt. Parmita M. Biswas, CIT, DR

Section 132Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : E : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER ITA Nos.929 & 930/Del/2019 Assessment Years : 2013-14 & 2014-15 Nimbus (India) Ltd., Vs DCIT, C/o RRA TAXINDIA, Central Circle, D-28, South Extension, Part I, Noida. New Delhi. PAN : AABCN6610K (Appellant) (Respondent) Assessee by : Dr. Rakesh Gupta, Advocate, Shri Somil Aggarwal, Advocate & Shri R.P. Basi, CA Revenue by : Smt. Parmita M. Biswas, CIT, DR Date of Hearing : 09.12.2019 Date of Pronouncement : 10.02.2020 ORDER PER R.K. PANDA, AM:- The above two ap…

Nimbus (India) Ltd., New Delhi vs. DCIT, Central Circle, Noida

In the result, both the appeals filed by the assessee are partly allowed

ITA 929/DEL/2019[2013-14]Status: DisposedITAT Delhi10 Feb 2020AY 2013-14

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Dr. Rakesh Gupta, AdvocateFor Respondent: Smt. Parmita M. Biswas, CIT, DR

Section 132Section 153A

M/S. Blue Lotus Designers Pvt. Ltd., Kolkata vs. ITO, Ward-7(4), Kolkata

Accordingly, the grounds raised by the Revenue are dismissed

ITA 941/KOL/2017[2012-13]Status: DisposedITAT Kolkata08 Jan 2020AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 M/S Blue Lotus Designers V/S. Income Tax Officer, Pvt. Ltd., 6/1C, Pranath Ward-7(4), Aayakar Chowdhury Lane, Bhawan, P-7, Kolkata-700 002 Chowringhee Square, [Pan No.Aaecb 9302 R] Kolkata-700 069 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D. Shah, Advocate अपीलाथ" क" ओर से/By Appellant Shri Supriyo Pal, Jcit, Sr-Dr ""यथ" क" ओर से/By Respondent 07-11-2019 सुनवाई क" तार"ख/Date Of Hearing 08-01-2020 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2012-13 Arises Against The Commissioner Of Income Tax (Appeals)-16 Kolkata’S Order Dated 27.02.2017 Passed In Case No.755/Cit(A)-16/Kol/2015-16/W-7(4) Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused.

Section 131Section 143(3)Section 68

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2012-13 M/s Blue Lotus Designers V/s. Income Tax Officer, Pvt. Ltd., 6/1C, Pranath Ward-7(4), Aayakar Chowdhury Lane, Bhawan, P-7, Kolkata-700 002 Chowringhee Square, [PAN No.AAECB 9302 R] Kolkata-700 069 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Miraj D. Shah, Advocate अपीलाथ" क" ओर से/By Appellant Shri Supriyo Pal, JCIT, SR-DR ""यथ" क" ओर से/By Respondent 07-11-2019 सुनवाई क" तार"ख/Date of Hearing 08-01-2020 घ…

Yug Developers, Mumbai vs. ACIT-17(3), Mumbai

In the result, both the appeals of the assessee are partly allowed

ITA 7130/MUM/2018[2013-14]Status: DisposedITAT Mumbai17 Jul 2019AY 2013-14

Bench: Shri Pawan Singh, Jm & Shri M.Balaganesh, Am

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “G”, BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JM & SHRI M.BALAGANESH, AM ITA No.7130/Mum/2018 & 7222/Mum/2018 (Assessment Year : 2013-14 & 2014-15) M/s. Yug Developers Vs. ACIT-17(3) & ACIT- 24, Sholapur Street 17(3)(2) Room No.114, 1st Floor Dana Bunder Mumbai – 400009 Aayakar Bhavan M.K.Road, Mumbai – 400 020 PAN/GIR No.AAAFY7448J (Appellant) .. (Respondent) Assessee by Shri Nishit Gandhi Revenue by Shri Satish Rajore Date of Hearing 10/07/2019 Date of Pronouncement 17/07/2019 आदेश / O R D E R PER M. BALAGANESH (A.M): These appeals in ITA No.7130/Mum/2018 & 7222/Mum/2018…

M/S. Jaylaxmi Land Developers, Ahmedabad vs. The Income Tax Officer, Ward-1, Ahmedabad

In the result the appeal of the assessee is partly allowed

ITA 2226/AHD/2016[2007-08]Status: DisposedITAT Ahmedabad29 Mar 2019AY 2007-08

Bench: Shri Waseem Ahmed & Ms Madhumita Royआयकर अपील सं./Ita No.2226/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2007-2008 M/S Jaylaxmi Land Developers, Income Tax Officer, B-07 Jaylaxmi Towers, Ward 1, Vs. Anand. Ganesh Chokdi, Post. Anand-388 001. Pan: Aaffj1432Q

Section 147Section 148Section 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’D’’BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER And MS MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./ITA No.2226/AHD/2016 "नधा"रण वष"/Asstt. Year: 2007-2008 M/s Jaylaxmi Land Developers, Income Tax Officer, B-07 Jaylaxmi Towers, Ward 1, Vs. Anand. Ganesh Chokdi, Post. Anand-388 001. PAN: AAFFJ1432Q (Applicant) (Respondent) : Assessee by Shri Anil R. Shah & Kinjal Shah, A.Rs : Revenue by Shri Uma Shankar Prasad, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 14/02/2019 घोषणा क" तार"ख /Date of Pronouncement: 29/03/2019 आदेश/O R D…

ITO, Ward-12(3), Kolkata vs. M/S Splendour Villa Makers Pvt. Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 1768/KOL/2016[2012-13]Status: DisposedITAT Kolkata05 Sept 2018AY 2012-13

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1768/Kol/2016 Assessment Year : 2012-13 Ito, Ward-12(3), Kolkata -Vs- M/S Splendour Villa Makers Pvt. Ltd. [Pan: Aahcs 9726 M] (Appellant) (Respondent)

For Appellant: Shri P.K. Mondal, Addl. CIT Sr. DRFor Respondent: Shri M.D. Shah, AR

Section 133(6)Section 143(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri S.S. Godara, JM & Shri M.Balaganesh, AM ] I.T.A No. 1768/Kol/2016 Assessment Year : 2012-13 ITO, Ward-12(3), Kolkata -vs- M/s Splendour Villa Makers Pvt. Ltd. [PAN: AAHCS 9726 M] (Appellant) (Respondent) For the Appellant : Shri P.K. Mondal, Addl. CIT Sr. DR For the Revenue : Shri M.D. Shah, AR Date of Hearing : 28.08.2018 Date of Pronouncement : 05.09.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax(Appeals)-4, Kolkata [in short the ld CIT(A)] in…