How many judgments cite Sanjay Oil Cake Industries v. CIT?

21 judgments on BharatTax cite Sanjay Oil Cake Industries v. CIT (10 DTR 153), spanning 2018 to 2025.

Which sections of the Income Tax Act does Sanjay Oil Cake Industries v. CIT come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 145(3), Section 142(1), Section 143(3), Section 69C.

Sanjay Oil Cake Industries v. CIT

10 DTR 153High Court2008#5592 most cited

What is Sanjay Oil Cake Industries v. CIT authority for?

When circumstantial evidence combined with the assessee's conduct leads to the conclusion that accommodation entries were taken and purchases were not genuine, a disallowance of 25% of the impugned purchases may be considered sufficient.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2025.

Also referred to as

Sanjay Oil Cake Industries · CIT · 10 DTR 153 · accommodation entries · bogus purchases · genuineness of transaction · disallowance of purchases · circumstantial evidence · section 145

Also reported as

316 ITR 214

Sections most often in play

Section 147 Section 148 Section 145(3)Section 142(1)Section 143(3)Section 69C Section 144B Section 151

Issues it is cited on

section 151(1)rejection of books of account section 145(3)section 145 borrowed satisfaction accommodation entry reasoned order section 69c escapement of income genuineness of the transaction tangible material section 132(4)

Judgments citing Sanjay Oil Cake Industries v. CIT

Kaviraj Construction, Mumbai vs. ACIT 16(3), Mumbai

In the result, appeals filed by the revenue as well as assessee are hereby ordered to be dismissed

ITA 1327/MUM/2015[2010-11]Status: DisposedITAT Mumbai09 Feb 2018AY 2010-11

Bench: Shri G.S. Pannu, Am & Shri Amarjit Singh, Jm

For Appellant: Shri Aditya Ajgaonkar (AR)For Respondent: Shri Saurabh Deshpande (DR)

Section 133(6)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL“A” BENCH, MUMBAI BEFORE SHRI G.S. PANNU, AM AND SHRI AMARJIT SINGH, JM I.T.A. Nos. 1326/M/2015 & 1327/M/2015, Assessment Years: 2009-10 & 2010-11 Kaviraj Construction Vs. ACIT 16(3) 10Atul Niwas, 1st Floor, Mumbai R.No. 20/21 7thFloor, Khetwadi Lane, Mumbai. Pin: 400004 स्थायीलेखासं./जीआइआरसं./PAN/GIR No. : AAAFK3860C (Appellant) .. (Respondent) I.T.A. Nos.1190/M/2015 &1191/M/2015, Assessment Years: 2009-10 & 2010-11 ACIT 16(3) Vs. Kaviraj Construction Mumbai 10Atul Niwas, 1st Floor, R.No. 20/21 7thFloor, Khetwadi Lane, Mumbai. Pin: 400004 स्थायीलेखासं./जीआइआरसं./PAN/GIR No.…