Which sections of the Income Tax Act does Principal Commissioner of Income Tax v. Mrs. Premlata Tekriwal come up under?

It is most often cited in judgments turning on Section 148, Section 68, Section 69C, Section 143(3), Section 147, Section 271(1)(c).

Principal Commissioner of Income Tax v. Mrs. Premlata Tekriwal

Q: How many judgments cite Principal Commissioner of Income Tax v. Mrs. Premlata Tekriwal?

12 judgments on BharatTax cite Principal Commissioner of Income Tax v. Mrs. Premlata Tekriwal (143 Taxmann.com 173), spanning 2023 to 2025.

143 Taxmann.com 173High Court2022#8756 most cited

What is Principal Commissioner of Income Tax v. Mrs. Premlata Tekriwal authority for?

Where an assessee fails to prove the genuineness of purchase transactions and is found to be part of accommodation entries, the entire amount of bogus expenditure is to be added to the assessee's income, not just a percentage representing profit.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2025.

Also referred to as

Principal Commissioner of Income Tax v. Mrs. Premlata Tekriwal · section 148 · section 68 · section 69C · section 143(3) · section 147 · section 271(1)(c) · section 69A · section 132 · accommodation entry · unexplained expenditure · genuineness of the transaction · live link · borrowed satisfaction

Sections most often in play

Section 148 Section 68 Section 69C Section 143(3)Section 147 Section 271(1)(c)Section 69A Section 132

Issues it is cited on

live link borrowed satisfaction unexplained expenditure accommodation entry section 69c section 263 section 26 section 69 reopening of assessment genuineness of the transaction assistant commissioner section 68

Judgments citing Principal Commissioner of Income Tax v. Mrs. Premlata Tekriwal

Imran Ahmad, Moradabad, Uttar Pradesh vs. Income Tax Officer, Moradabad

Appeal is partly allowed

ITA 3490/DEL/2025[2013-2014]Status: DisposedITAT Delhi03 Dec 2025AY 2013-2014

Section 139Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 Sh. Imran Ahmad, Vs. Income Tax officer, Gali No. 10, Ashrafi Empire, Civil Line, Zahid Nagar, Karoola, Moradabad Moradabad PAN: AEFPA3482F (Appellant) (Respondent) Assessee by None Department by Ms. Ankush Kalra, Sr. DR Date of hearing 03.12.2025 Date of pronouncement 03.12.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2013-14, arises against the Commissioner of Income Tax (Appeals)/National Fac…

Deputy Commissioner of Income Tax 1(1), Raipur vs. Tirupati Balaji Foods Private Limited, Raipur

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

ITA 657/RPR/2025[2012-13]Status: DisposedITAT Raipur20 Nov 2025AY 2012-13

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.657/Rpr/2025 "नधा"रण वष" / Assessment Year : 2012-13 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

For Appellant: NoneFor Respondent: Shri Ram Tiwari, CIT-DR

Section 143(3)Section 147

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.657/RPR/2025 "नधा"रण वष" / Assessment Year : 2012-13 The Deputy Commissioner of Income Tax-1(1), Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/s. Tirupati Balaji Foods Private Limited Village: Kohka, Neora S.O Raipur (C.G.)-493 114 PAN: AACCT7476L ……""यथ" / Respondent Assessee by : None Revenue by : Shri Ram Tiwari, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 18.11.2025 घोषणा क" तार"ख / Date o…

ACIT, Mumbai vs. Romil Diam, Mumbai

In the result, above appeal of the Revenue is allowed

ITA 2167/MUM/2025[2011-12]Status: DisposedITAT Mumbai10 Nov 2025AY 2011-12

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Sanjay R. Parikh, CAFor Respondent: Shri Annavaran Kosuri, (Sr. AR)

Section 143(3)Section 68Section 74

…IN THE INCOME-TAX APPELLATE TRIBUNAL“D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 2167/MUM/2025 (A.Y. 2011-12) Assistant Commissioner of v/s. M/s Romil Diam Income Tax – 19(3), Room No. बनाम 6/29 Capri, 9 Manav Mandir 513, 5th Floor, Piramal Chamber, Road, Walkeshwar, Mumbai Mumbai – 400 012, Maharashtra – 400006, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAKFR7912A Appellant/अपीलाथी .. Respondent/प्रतिवादी For Assessee : Shri Sanjay R. Parikh, CA For Revenue : Shri Annavaran Kosuri, (Sr. AR) Date of Hearing 17.09.2025 Date of Pronou…

ACIT-19(3), Mumbai, Piramal Chamber vs. Romil Diam, Mumbai

In the result, above appeal of the Revenue is allowed

ITA 2166/MUM/2025[2010-11]Status: DisposedITAT Mumbai10 Nov 2025AY 2010-11

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Sanjay R. Parikh, CAFor Respondent: Shri Annavaran Kosuri, (Sr. AR)

Section 143(3)Section 68Section 74

…IN THE INCOME-TAX APPELLATE TRIBUNAL“D” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 2166/MUM/2025 (A.Y. 2010-11) ITA No. 2167/MUM/2025 (A.Y. 2011-12) Assistant Commissioner of v/s. M/s Romil Diam Income Tax – 19(3), Room No. बनाम 6/29 Capri, 9 Manav Mandir 513, 5th Floor, Piramal Chamber, Road, Walkeshwar, Mumbai Mumbai – 400 012, Maharashtra - 400006, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAKFR7912A Appellant/अपीलार्थी .. Respondent/प्रतिवादी For Assessee : Shri Sanjay R. Parikh, CA For Revenue : Shri Annavaran Kosuri, (Sr. AR) Date of…

Income Tax Officer, Anavil Business Centre, Adajan vs. Abhishek Navnit Doshi, Mahidharpura

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

ITA 502/SRT/2025[2014-15]Status: DisposedITAT Surat30 Oct 2025AY 2014-15

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2014-2015 Ito, Abhishek Navnit Doshi, 405, Income Tax Office, Anavil 204/205, 2Nd Floor, 6/1911-12, Business Centre, Hazira Road, Vs. Jin Shanti Bldg. Mahidharpura, Adajan, Surat-395003. Surat-395009. Pan No. Afhpd 0064 M Appellant Respondent

For Respondent: Mr. Sapnesh Sheth, Advocate

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH “DB” SURAT BEFORE SHRI SANDEEP GOSAIN (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2014-2015 ITO, Abhishek Navnit Doshi, 405, Income Tax Office, Anavil 204/205, 2nd floor, 6/1911-12, Business Centre, Hazira Road, Vs. Jin Shanti Bldg. Mahidharpura, Adajan, Surat-395003. Surat-395009. PAN NO. AFHPD 0064 M Appellant Respondent : Mr. Sapnesh Sheth, Advocate Assessee by Revenue by : Mr. J.K. Chandnani, Sr. DR Date of Hearing : 09/10/2025 : 30/10/2025 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the Revenue is…

Amit Kumar, Delhi vs. Income Tax Officer, Ward 1(1), Guwahati, Income Tas Officer

ITA 33/GTY/2024[2021-22]Status: DisposedITAT Guwahati25 Jun 2025AY 2021-22

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133(6)Section 250Section 69CSection 70

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA) SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER I.T.A. No. 32/GTY/2024 Assessment Year 2017-18 & I.T.A. No. 33/GTY/2024 Assessment Year 2021-22 Amit Kumar, Flat No. 734, Modern Apartment, Sector-15, Rohini, Delhi - 110089 [PAN: AKGPK7676Q] .....................…...……………....Appellant vs. Income Tax Officer, Ward 1(1), Guwahati, Aayakar Bhawan, Christian Basti, G.S. Road - 781005 ............…..…..................... Respondent Appearances by: Assessee represented by : Suresh Gupta, FCA Depa…

Amit Kumar, Delhi vs. Income Tax Officer, Ward 1(1), Guwahati

ITA 32/GTY/2024[2017-18]Status: DisposedITAT Guwahati25 Jun 2025AY 2017-18

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

Section 133(6)Section 250Section 69CSection 70

Income Tax Officer, Ward-3(3)(1), Surat vs. Borda Brothers, Surat

In the result, both the appeals filed by the Department are dismissed

ITA 1068/SRT/2024[2007-08]Status: DisposedITAT Surat08 Apr 2025AY 2007-08

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: None for AssesseeFor Respondent: Shri Ravi Kant Gupta, CIT DR

Section 148Section 271(1)(c)Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. Nos. 1062&1068/SRT/2024 (Assessment Year: 2007-08) Income Tax Officer, Vs. Borda Brothers, Ward-3(3)(1), 8/9, Saurastra Daimonsds, Surat Behind Gitanjali, Varachha Road, Surat [PAN No.AAEFB0796Q] (Appellant) .. (Respondent) Appellant by : None for Assessee Respondent by: Shri Ravi Kant Gupta, CIT DR 27.03.2025 Date of Hearing Date of Pronouncement 08.04.2025 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: Both appeals have been filed by the Departme…

Income Tax Officer, Surat vs. Borda Brothers, Varachha Road, Surat

In the result, both the appeals filed by the Department are dismissed

ITA 1062/SRT/2024[2007-08]Status: DisposedITAT Surat08 Apr 2025AY 2007-08

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

For Appellant: None for AssesseeFor Respondent: Shri Ravi Kant Gupta, CIT DR

Section 148Section 271(1)(c)Section 69A

Blue Moon Enterprises, Haveri vs. Income Tax Officer, Ward-1, Haveri

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

ITA 1820/BANG/2024[2018-19]Status: DisposedITAT Bangalore05 Nov 2024AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Prakash Chand Yadav

For Appellant: Sri.Ravishankar, AdvocateFor Respondent: Sri.Chinmay Anand Jain, JCIT-DR

Section 143(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “B”, BANGALORE Before Shri Laxmi Prasad Sahu, Accountant Member & Shri Prakash Chand Yadav, Judicial Member ITA No.1820/Bang/2024: Asst.Year : 2018-2019 M/s.Blue Moon Enterprises The Income Tax Officer 3rd Cross, St.Ashwini Nagar Ward 1 vs. Haveri – 581 110 Haveri. Karnataka. PAN: AAHFB2506P. (Appellant) (Respondent) Appellant by: Sri.Ravishankar, Advocate Respondent by: Sri.Chinmay Anand Jain, JCIT-DR Date of Date of Hearing : 29.10.2024 Pronouncement: 05.11.2024 O R D E R Per Prakash Chand Yadav, JM : The present appeal of the assessee is arising from the o…

Nivesh Group, Delhi vs. Pr. CIT Delhi-15, Delhi

In the result, the appeal of the assessee is allowed

ITA 1176/DEL/2022[2017-18]Status: DisposedITAT Delhi08 Dec 2023AY 2017-18

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Ms Rano Jain, Advocate &For Respondent: Sh. Subhra J. Chakraborty, CIT-DR

Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 263Section 263(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Kul Bharat, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1176/Del/2022 : Asstt. Year: 2017-18 Nivesh Group, Vs Pr. CIT Delhi-15, Block-F, Sector 12, Delhi. Delhi – 110 075. (APPELLANT) (RESPONDENT) PAN No. AAMFN1544J Assessee by : Ms Rano Jain, Advocate & Ms. Mansi Jain, Adv. Revenue by : Sh. Subhra J. Chakraborty, CIT-DR Date of Hearing: 20.09.2023 Date of Pronouncement: 08.12.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by assessee against the order of ld. Pr.CIT, Delhi-15, da…

Madaan Associates, New Delhi vs. Pr, CIT Delhi-15, New Delhi

In the result, the appeal of the assessee is allowed

ITA 974/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Mar 2023AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Ms. Rano Jain, AdvFor Respondent: Ms. Sarita Kumar, CIT DR

Section 143(3)Section 263Section 263(1)Section 36(1)(iii)

…THE INCOME TAX APPELLATE TRIBUNAL DELHIBENCH ‘E’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No.974/Del/2022 : Asstt. Year: 2017-18 Madaan Associates, Vs. Pr. CIT, B-09/901, ITL Twin Towers, Delhi-15, Pitampura, Netaji Subhash Place, New Delhi New Delhi-110034 (APPELLANT) (RESPONDENT) PAN No. ABAFM4820D Assessee by : Ms. Rano Jain, Adv Ms. Mansi Jain, CA Revenue by : Ms. Sarita Kumar, CIT DR Date of Hearing: 06.12.2022 Date of Pronouncement: 02.03.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against…