Ramesh Chandra Daga v. State

246 ITR 370Reported decision2002#17358 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 10(2)(vi)Section 127Section 131Section 132(4)Section 139(1)Section 142(1)Section 143(2)Section 143(3)

Issues it is cited on

section 150(1)section 245hasection 150scheme of arrangementsection 33(4)section 2(22)section 2(22)(e)section 245section 18section 33addition under section 68principal commissioner of income-tax

Judgments citing Ramesh Chandra Daga v. State

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Sapna Karnani, Tonk Phatak

In the result, the appeals of the revenue in ITA No

ITA 712/JPR/2025[2017-18]Status: DisposedITAT Jaipur14 Oct 2025AY 2017-18
For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR
Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

…n mere reiteration of investigation wing report, which was never provided to the assessee. 11.3 This comprehensive establishment of lender identities is underscored by the ruling of the Rajasthan High Court in Ramesh Chandra Daga v. State of Rajasthan, (2002) 246 ITR 370. In this landmark decision, the court emphasized the critical nature of establishing the identity of creditors to fulfill the requirements stipulated u/s 68. The court ruled that without concrete evidence to establish the identities of the creditors, any addition to the income of the assessee based on unexplained cash credits is unwarranted. 11.4…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Sapna Karnani, Tonk Phatak

ITA 711/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR
Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

…mere reiteration of investigation wing report, which was never provided to the assessee. 11.3 This comprehensive establishment of lender identities is underscored by the ruling of the Rajasthan High Court in Ramesh Chandra Daga v. State of Rajasthan, (2002) 246 ITR 370. In this landmark decision, the court emphasized the critical nature of establishing the identity of creditors to fulfill the requirements stipulated u/s 68. The court ruled that without concrete evidence to establish the identities of the creditors, any addition to the income of the assessee based on unexplained cash credits is unwarranted. 11.…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Sapna Karnani, Tonk Phatak

In the result, the appeals of the revenue in ITA No

ITA 710/JPR/2025[2014-15]Status: DisposedITAT Jaipur14 Oct 2025AY 2014-15
For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR
Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

…mere reiteration of investigation wing report, which was never provided to the assessee. 11.3 This comprehensive establishment of lender identities is underscored by the ruling of the Rajasthan High Court in Ramesh Chandra Daga v. State of Rajasthan, (2002) 246 ITR 370. In this landmark decision, the court emphasized the critical nature of establishing the identity of creditors to fulfill the requirements stipulated u/s 68. The court ruled that without concrete evidence to establish the identities of the creditors, any addition to the income of the assessee based on unexplained cash credits is unwarranted. 11.…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Sapna Karnani, Tonk Phatak

In the result, the appeals of the revenue in ITA No

ITA 709/JPR/2025[2013-14]Status: DisposedITAT Jaipur14 Oct 2025AY 2013-14
For Appellant: Shri Deepak Sharma, CAFor Respondent: Ms. Alka Gautam, CIT, DR
Section 127Section 139(1)Section 153ASection 153CSection 68Section 69C

…n mere reiteration of investigation wing report, which was never provided to the assessee. 11.3 This comprehensive establishment of lender identities is underscored by the ruling of the Rajasthan High Court in Ramesh Chandra Daga v. State of Rajasthan, (2002) 246 ITR 370. In this landmark decision, the court emphasized the critical nature of establishing the identity of creditors to fulfill the requirements stipulated u/s 68. The court ruled that without concrete evidence to establish the identities of the creditors, any addition to the income of the assessee based on unexplained cash credits is unwarranted. 11.4…

Deputy Commissioner of Income-Tax, Central Circle-3, Jaipur vs. Karnani Solvex Private Limited, Jaipur

In the result, the appeals of the revenue in ITA No

ITA 480/JPR/2025[2014-15]Status: DisposedITAT Jaipur13 Oct 2025AY 2014-15
For Appellant: Shri Deepak Sharma, CAFor Respondent: MS. Alka Gautam, CIT
Section 127Section 132(4)Section 153ASection 68

…s were based on incomplete inquiries, which does not meet the required standard of proof. 10.4 This comprehensive establishment of lender identities is underscored by the ruling of the Rajasthan High Court in Ramesh Chandra Daga v. State of Rajasthan, (2002) 246 ITR 370. In this landmark decision, the court emphasized the critical nature of establishing the identity of creditors to fulfill the requirements stipulated u/s 68. The court ruled that without concrete evidence to establish the identities of the creditors, any addition to the income of the assessee based on unexplained cash credits is 54 ITA Nos.480/J…

Ramesh Chandra Daga v. State (246 ITR 370) — Cited in 5 Judgments | BharatTax