SARLA SINGH,HARDOI vs. ITO-3(3), HARDOI, HARDOI

ITA 103/LKW/2025Status: DisposedITAT Lucknow21 May 2026AY 2014-1530 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the disallowance made by the Assessing Officer and confirmed by the CIT(A). The Tribunal found no material to interfere with the lower authorities' orders, stating their view was in accordance with law.

What were the facts?

The assessee's total income was significantly increased due to a disallowance of Rs. 41,19,400/- under Section 40A(3) of the Income Tax Act. This disallowance was made because payments exceeding Rs. 20,000/- were made in cash.

What were the issues?

Whether cash payments exceeding Rs. 20,000/- for expenses are disallowable under Section 40A(3) of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 40A(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Parnav Pandey, CA

PER ANADEE NATH MISSHRA:A.M. (A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A)/National Faceless Appeal Centre (NFAC), Delhi vide order dated 09.12.2024 for the AY 2014-15. The assessee has raised the following grounds of appeal:

“1 That the CIT(Appeals) erred on facts and in law in confirming the disallowance of Rs. 41,19,400/- u/s 40A(3) of the Income Tax Act, 1961, which is contrary to the facts and circumstances of the case.” Assessment Year: 2014-15 2

(B) In this case, assessment order dated 20.11.2019 was passed by the Assessing Officer under section 254/143(3)(ii) of the Income Tax A

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 40A(3)

All 3,278 judgments and leading authorities on Section 40A(3) →

Recent GST High Court judgments

Search GST case law →