What is R.B. Mittal v. CIT authority for?

In an inquiry under Section 68, the rule of audi alteram partem must be observed, requiring the assessee to be given a fair hearing to discharge the initial onus of proving the genuineness of a cash credit transaction, including the identity and creditworthiness of the lender. If the assessee discharges this initial onus, the burden shifts to the Assessing Officer to prove the credit is unexplained.

How many judgments cite R.B. Mittal v. CIT?

41 judgments on BharatTax cite R.B. Mittal v. CIT (246 ITR 283), spanning 2016 to 2026.

Which sections of the Income Tax Act does R.B. Mittal v. CIT come up under?

It is most often cited in judgments turning on Section 133(6), Section 68, Section 131, Section 143(3), Section 133A, Section 142(1).

R.B. Mittal v. CIT (246 ITR 283)

PRODIGY INFOMATICS PRIVATE LIMITED ,MUMBAI vs. ITO, 15(2)(4), MUMBAI

Accordingly, these grounds are dismissed

ITA 2124/MUM/2025[2012-13]Status: DisposedITAT Mumbai10 Mar 2026AY 2012-13

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Jagadishprodigy Infomatics Private Vs. Ito, 15(2)(4), Mumbai Limited Director Ito, 15(2)(4), Mumbai Plot No. D- 388, Midc, Ttc Aayakar Bhavan Industrial Area, Kukshet Mumbai- 400020 Village, Navi Mumbai - 400705 Pan/Gir No. Aadcp3211A (Applicant) (Respondent) Assessee By None Revenue By Shri Virabhadra Mahajan, (Sr. Dr) Date Of Hearing 04.03.2026 Date Of Pronouncement 10.03.2026 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 18.02.2025 Passed U/S 250 Of The Income Tax Act, 1961 (‘The Act’), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2012-13. The Following Grounds Are Reproduced Below: “1. On The Facts & In The Circumstances Of The Case & In Law, The Learned C.I.T. (A) Erred In Dismissing The Appeal.

Section 250Section 68

…nouncements viz., Jalan Timbers vs. CIT, 223 ITR 11, CIT vs. Precision Finance Pvt.Ltd., 208 ITR 465 (CaL), Nizam Wool Agency vs. CIT, 193 ITR 318 (AIL), CIT vs. Korley Trading Co. Ltd., 23 ITR 820, M.S.Unneri Kutty vs. CIT 198 ITR 147 and R.B. Mittal vs. CIT 246 ITR 283, it is clear that the assesse has not been able to prove that the identity, genuineness and creditworthiness of the parties from whom the unsecured loans were taken. Despite sufficient time given to the assessee, the assessee has failed to discharge its onus. In view of this it is clear that the unsecured loans shown by the assesse company are no…

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of Revenue in ITA

ITA 144/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)

Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

…vestigations. But if the Assessing Officer fails to unearth any wrong or illegal dealings, he cannot obdurately adhere to his suspicions and treat the subscribed capital as the undisclosed income of the company. 7.28 As held in the case of R. B. Mittal v. CIT 246 ITR 283 (AP) in an enquiry u/s 68, the rule of audi alteram partem has to be observed and the assessee must be given a fair and reasonable hearing to discharge the burden cast on him u/s 68 of the Act. Further, it is settled law that in the matter of cash credit, the initial onus lies on the assessee to prove the genuineness of the transaction along with…

MOHD. ASFAND AKHTAR,KANPUR vs. DEPUTI COMMISSIONER OF INCOME TAX CC-2, KANPUR

In the result, the appeal of Revenue in ITA

ITA 139/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)

Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

…vestigations. But if the Assessing Officer fails to unearth any wrong or illegal dealings, he cannot obdurately adhere to his suspicions and treat the subscribed capital as the undisclosed income of the company. 7.28 As held in the case of R. B. Mittal v. CIT 246 ITR 283 (AP) in an enquiry u/s 68, the rule of audi alteram partem has to be observed and the assessee must be given a fair and reasonable hearing to discharge the burden cast on him u/s 68 of the Act. Further, it is settled law that in the matter of cash credit, the initial onus lies on the assessee to prove the genuineness of the transaction along with…

SREE NAGENDRA CONSTRUCTIONS,,KHAMMAM vs. DCIT, CIRCLE -2(1), HYDERABAD

ITA 198/HYD/2022[2013-14]Status: DisposedITAT Hyderabad04 Feb 2025AY 2013-14

Bench: Shri Vijay Pal Rao, Vice- & Shri Madhusudan Sawdia

For Appellant: Shri P Murali Mohan Rao, CA

Section 44ASection 68

…apacity of the creditors to advance the money and genuineness of the transactions in order to discharge the onus cast on it u/s 68 of the Act. Accordingly, placing reliance on the judgment of jurisdictional Hon'ble High Court in the case of RB Mittal vs. CIT (246 ITR 283), the amount of Rs.1,70,23,768/- is brought to tax as unexplained credits u/s 68 of the Act. Addition: Rs.1,70,23,768/-.” 8. Thus, it is clear that it is a case of increase in the sundry creditors during the year consideration to the tune of Rs.1,70,23,768/-. The Assessing Officer proceeded to examine the sundry creditors by calling the confirma…

ITO, WARD- 22(2), NEW DELHI vs. SAIVI FINANCE PVT. LTD., DELHI

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

ITA 3886/DEL/2019[2015-16]Status: DisposedITAT Delhi26 Feb 2024AY 2015-16

Bench: N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2015-16

For Appellant: Shri Kapil Goel, AdvocateFor Respondent: Shri Vivek Kumar Upadhyay, Sr. DR

Section 131Section 133(6)Section 143(3)Section 68

…Ltd. The other necessary documents in support of its claim were also submitted to the AO, therefore, undoubtedly establishing that this company is existent, operational and working as on the current address also. 4.3 As held in the case of R. B. Mittal v. CAT 246 ITR 283 (AP) In an enquiry u/s 68, the rule of audi alteram partem has to be observed and the assessee must be given a fair and reasonable hearing to discharge the burden cast on him u/s 68 of the Act. Further, it is settled law that in the matter of cash credit, the Initial onus lies on the assessee to prove the genuineness of the transaction along with…

UDAYAN GROVER,MUMBAI vs. NATIONAL FACELESS APPEAL CENTRE(NFAC), DELHI

In the result, appeal filed by the assessee is allowed

ITA 2880/MUM/2023[2015-16]Status: DisposedITAT Mumbai07 Feb 2024AY 2015-16

Bench: Shri Aby T Varkey, Hon'Ble & Shri S. Rifaur Rahman, Hon'Bleudayan Grover V. National Faceless Appeal Centre Panch Mahal Delhi Panch Sristhi Complex {Acit – 26(3), Bkc, Mumbai} Powai, Mumbai - 400072 Pan: Aclpg0572G (Appellant) (Respondent) Assessee Represented By : Shri Vimal Punmiya Department Represented By : Ms. Kavitha Kaushik

Section 10(38)Section 131Section 133(6)Section 142(1)Section 143(2)Section 57Section 68

…that the issue of notice u/s 148 pursuant to direction by DG Investigation is bad in law as the satisfaction has to be on your own and not a borrowed satisfaction. Head note is as under: Page No. 67 Udayan Grover f. As held in the case of R.B. Mittal v. CIT 246 ITR 283 (AP) in an enquiry u/s 68, the rule of audi alteram parterm has to be observed and the Assessee must be given a fair and reasonable hearing to discharge the burden cast on him u/s 68 of the Act. Further, it is settled law that in the matter of cash credit, the initial onus lies on the Assessee to prove the genuineness of the transaction along wit…

YADAM DELHI CHAKRAVARTHY ,TIRUPATI vs. INCOME TAX OFFICERS WARD-1(1) , TIRUPATI

In the result, appeal of the assessee is dismissed

ITA 17/HYD/2022[2013-14]Status: DisposedITAT Hyderabad31 Jan 2023AY 2013-14

Bench: Shri K.Narasimha Chary

For Appellant: NONEFor Respondent: Shri A.P.Babu, DR

…r, however, found that the loan to the tune of Rs. 10 lakhs advanced by one Shri Ramaswamy Naidu alone stands proved and the balance remains un-explained. Following the decision of the Hon'ble jurisdictional High Court in the case of R.B.Mittal Vs. CIT (2000) 246 ITR 283 (AP), wherein it was said that it is incumbent upon the assessee to prove the identity of the creditors and their capacity to advance the money apart from the genuineness of the transaction, which according to the learned Assessing Officer, the assessee failed in this case, learned Assessing Officer made an addition of Rs. 51 lakhs. 3. Aggrieved…

DCIT, CIRCLE-17(1),HYDERABAD, HYDERABAD vs. FARMAX INDIA LTD., HYD, R.R.DIST

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

ITA 655/HYD/2015[2010-11]Status: DisposedITAT Hyderabad16 Jan 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyassessment Year: 2009-10 Farmax India Limited Vs. Dcit,Circle-1(3) 4Th Floor, Alluri Trade Centre I.T.Towers, A.C.Guards Bhagayanagar Colony Masab Tank Opp.Kphb Colony Hyderabad Kukatpally Hyderabad-500 072

For Appellant: NoneFor Respondent: Shri Jeevan Lal

Section 133(6)Section 133ASection 143(2)Section 148Section 40A(3)

…ssessee has not discharged his onus of proving the creditworthiness of the subscribers. 5. The Ld. CIT(A) ought to have upheld the order of the AO in view of the jurisdictional Andhra Pradesh High Court decision in the case of R.B. Mittal Vs. CIT reported in 246 ITR 283 wherein it was held that the assessee, in order to discharge the onus cast on him u/s. 68, has to establish not only the identity of his creditors and confirmation of the credits but also the capacity of the creditors to advance money as well as the genuineness of the transactions. 6. Any other ground that may be urged at the time of hearing. of…

FARMAX INDIA LIMITED,,HYDERABAD vs. DCIT, CIRCLE 1(3), HYDERABAD

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

ITA 937/HYD/2014[2009-10]Status: DisposedITAT Hyderabad16 Jan 2023AY 2009-10

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyassessment Year: 2009-10 Farmax India Limited Vs. Dcit,Circle-1(3) 4Th Floor, Alluri Trade Centre I.T.Towers, A.C.Guards Bhagayanagar Colony Masab Tank Opp.Kphb Colony Hyderabad Kukatpally Hyderabad-500 072

For Appellant: NoneFor Respondent: Shri Jeevan Lal

Section 133(6)Section 133ASection 143(2)Section 148Section 40A(3)

…ssessee has not discharged his onus of proving the creditworthiness of the subscribers. 5. The Ld. CIT(A) ought to have upheld the order of the AO in view of the jurisdictional Andhra Pradesh High Court decision in the case of R.B. Mittal Vs. CIT reported in 246 ITR 283 wherein it was held that the assessee, in order to discharge the onus cast on him u/s. 68, has to establish not only the identity of his creditors and confirmation of the credits but also the capacity of the creditors to advance money as well as the genuineness of the transactions. 6. Any other ground that may be urged at the time of hearing. of…

M/S. GOVIND STONE PRIVATE LIMITED ,HAMIRPUR vs. INCOME TAX OFFICER -5(4), BANDA

ITA 258/ALLD/2018[2013-14]Status: DisposedITAT Allahabad19 Dec 2022AY 2013-14

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. R. S. Agrawal, Adv. &VinayGoel, C.AFor Respondent: Shri A.K. Singh Sr.D.R

Section 143Section 143(2)Section 143(3)Section 56Section 68

…e gone through the report and find no anomaly with the inference drawn by the AO. This shows that the appellant has nothing to submit in the form of written submissions or any paper book in support of his contention. As held in the case of R. B. Mittal v. CIT 246 ITR 283 (AP) in an enquiry u/s 68,the rule of audi alteram partem has to be observed and the assessee must be given a fair 26 Assessment Year: 2013-14 M/s. Govind Stone Pvt. Ltd. v. ITO Banda and reasonable hearing to discharge the burden cast on him u/s 68of the Act. Further, it is settled law that in the matter of cash credit, the initial onus lies on…