ACIT v. India Carbon Ltd.

200 ITR 759High Court1993#7898 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 43B Section 115JB Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 145A(a)(ii)Section 234A

Issues it is cited on

actual payment basis tax benefit violation of natural justice mercantile system of accounting interest under section 234a interest under section 234b section 43b admission of additional evidence section 43 section 29 section 234b section 234a

Judgments citing ACIT v. India Carbon Ltd.

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

ITA 199/JPR/2025[2022-23]Status: DisposedITAT Jaipur12 Nov 2025AY 2022-23

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Anita Rinesh, JCIT

Section 143(1)Section 234ASection 250Section 43B

…bmissions of the assessee. Hence disallowance made by the\nAO u/s.43B of the Act is directed to be deleted. The findings of the CIT(A) in respect of\nthis issue are reversed and ground no. 2 to 4 of appeal are allowed.”\n1.4.5 ACIT v. India Carbon Ltd. [1993] 200 ITR 759 (Gauhati) held that,\n\"Section 43B declares that taxes and duties shall not be allowed as deduction from the\nincome unless they are actually paid. It removes the doubt as to the meaning of the word\n\"paid\" according to the method of accounting regularly employed by an assessee,\ninsofar as deduction claimed in respect of any sum payable by wa…

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

ITA 198/JPR/2025[2021-22]Status: DisposedITAT Jaipur12 Nov 2025AY 2021-22

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Anita Rinesh, JCIT

Section 143(1)Section 234ASection 250Section 43B

…bmissions of the assessee. Hence disallowance made by the\nAO u/s.43B of the Act is directed to be deleted. The findings of the CIT(A) in respect of\nthis issue are reversed and ground no. 2 to 4 of appeal are allowed.”\n1.4.5 ACIT v. India Carbon Ltd. [1993] 200 ITR 759 (Gauhati) held that,\n"Section 43B declares that taxes and duties shall not be allowed as deduction from the\nincome unless they are actually paid. It removes the doubt as to the meaning of the word\n\"paid\" according to the method of accounting regularly employed by an assessee,\ninsofar as deduction claimed in respect of any sum payable by way…

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

ITA 197/JPR/2025[2019-20]Status: DisposedITAT Jaipur12 Nov 2025AY 2019-20

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Anita Rinesh, JCIT

Section 143(1)Section 234ASection 250Section 43B

BHANUPRATAP SANTPRASAD SINGH,PARBHANI MAHARASHTRA vs. INCOME TAX OFFICER, WARD HINGOLI, PARBHANI, MAHARASHTRA

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

ITA 251/PUN/2024[2018-19]Status: DisposedITAT Pune23 Oct 2024AY 2018-19

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.251/Pun/2024 िनधा"रण वष" / Assessment Year: 2018-19 Bhanupratap Santprasad Vs. Ito, Ward- Hingoli, Singh, Parbhani. Pandharkar Niwas, Dnayneshwar Nagar, Parbhani- 431401. Pan : Awgps7884J Appellant Respondent Assessee By : Shri Darshan R Gattani Revenue By : Shri Keyur Patel Date Of Hearing : 07.08.2024 Date Of Pronouncement : 23.10.2024 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 14.12.2023 Passed By Ld. Addl./Jcit(A)-3, Bengaluru For The Assessment Year 2018-19 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & In The Circumstances Of The Case, The Cit(Appeals) Has Erred In Upholding The Addition Of Rs.30,46,456/- Made By The Centralized Processing Centre (Cpc) On Account Of Disallowance U/S 43B For Non-Payment Of Service Tax, Even Though Neither The Tax Amount Was Received From The Customer Nor Was The Service Tax Amount Debited To Profit & Loss Account. Therefore, The Same May Be Deleted.

For Appellant: Shri Darshan R GattaniFor Respondent: Shri Keyur Patel

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…(2008) 305 ITR 324 (Delhi); (ii) ACIT vs. S & A Finman Ltd., ITA No.2220/Del/2017, ITAT Delhi; (iii) Srikakollu Subba Rao & Co. & Ors. vs. UOI & Ors. (1988) 173 ITR 708 (AP HC); (iv) India Carbon Ltd. vs. Inspecting Assistant Commissioner of Income-tax (1993) 200 ITR 759 (Gau HC); (v) CIT vs. Everest Litho Press (2006) 285 ITR 297 (Mad HC); (vi) ACIT vs. Biotec Consortium India Ltd. ITA No.2841/Del/12 dated 09.08.2012, ITAT Delhi Bench; (vii) ACIT vs. Real Image Media Technologies (2008) 114 ITD 573, ITAT Chennai Bench; (viii) Wadhwa Residency (P) Ltd. vs. ACIT (2018) 95 taxmann.com 294, Mumbai Bench; (ix) DCIT v…

PLATINUM PROPERTIES,RAIGAD vs. ITO WARD 5, PANVEL, PANVEL

In the result, the ground no

ITA 2681/MUM/2023[2014-15]Status: DisposedITAT Mumbai15 Jan 2024AY 2014-15

Bench: Shri Aby T Varkey & Shri Amarjit Singhplatinum Properties Vs. Ito, Ward-5 Plot No. 6, G-20-24, Panvel, Taloja, Midc, Tal Panvel, Thane Taloja Raigad-410208 Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Aajfp4159N Appellant .. Respondent Appellant By : Prateek Jain Respondent By : H.M. Bhatt Date Of Hearing 05.01.2024 Date Of Pronouncement 15.01.2024

For Appellant: Prateek JainFor Respondent: H.M. Bhatt

Section 139(1)Section 143(2)Section 143(3)Section 43B

…er claimed as deduction by the assessee. Section. 43B of the Act is not attracted at all when the assessee has not claimed any deduction of the amount collected by it. The Gauhati High Court, in the case of India Carbon Ltd. v. Inspecting Assistant CIT [1993] 200 ITR 759, considered a similar issue and held as follows (headnote) : " ... the amount of sales tax appeared on the liabilities side of the balance- sheet of the petitioner-company. The petitioner did not claim the added amount as deduction nor did he charge it to the profit and loss account. The amount of sales tax could not' be 'added back to the income…

DEPUTY COMMISSIONER OF INCOME TAX-1(1), BHILAI vs. SHRI SANDEEP SURENDRAN NAIR, BHILAI

In the result, grounds of appeal raised by Revenue in the present appeal found to be squarely covered in favour of the assessee and thus the same are rejected

ITA 100/RPR/2018[2013-14]Status: DisposedITAT Raipur14 Sept 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita No.100/Rpr/2018 िनधा"रण वष" /Assessment Year: 2013-14 V. The Dcit-1(1) Shri Sandeep Surendran Bhilai Nair, Prop. M/S. Vasava Engineering Construction, 113-Friends Arcade, Shastri Nagar, Supela, Bhilai [Pan: Aczpn 2865 M] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" की ओर से/ Appellant By Shri Makarand M. Joshi & Shri Aniruddha Kavimandan, Cas ""थ" की ओर से /Respondent By Shri Satya Prakash Sharma, : Sr. D.R. सुनवाई क" तार"ख/Date Of Hearing 22.08.2023 : घोषणा क" तार"ख /Date Of Pronouncement : 14.09.2023

Section 139Section 143(2)Section 143(3)Section 253Section 43B

…ITA No.150/BLPR/2012 order dated 4.12.2015, wherein, we have discussed the law pronounced on it and thereafter held as under: “4. Hence, after referring to the case laws namely S. B. Foundry (1990) 185 ITR 555 (All.) and India Carbon Ltd. Vs IAC & Anr. (1993) 200 ITR 759 (Gau) it was held that the admitted factual position was that the assessee had not claimed any amount by way of service tax as a deduction, therefore, there was no question of disallowance of any tax or dues u/s 43B of the IT Act. Against the relief, as granted by the learned CIT (A), now, the Revenue is in appeal before us. 5. On the date of hea…

PIPALART MEDIA SERVICES LLP,DELHI vs. ITO-2(1), LUCKNOW-NEW, LUCKNOW NEW

In the result, the appeal of the assessee stands allowed

ITA 43/LKW/2021[2018-2019]Status: DisposedITAT Lucknow29 Dec 2021AY 2018-2019

Bench: Shri T. S. Kapoor

Section 143(1)Section 143(1)(a)Section 154Section 43B

…ed counsel for the assessee placed reliance on the following case laws for the proposition that when the amount is not debited in the profit & loss account, the disallowance of outstanding statutory dues, cannot be made u/s 43B. (i) India Carbon Ltd. vs. ACIT 200 ITR 759 (Gau) (ii) ACIT vs. Modern Motors 82 Taxmann.com 63 (I.T.A.T., Jaipur) (iii) Dynavision Ltd. vs. ACIT 121 ITD 461 (Chennai Tribunal, 3rd Member) (iv) Selvel Advertising P. Ltd. vs. CIT 75 Taxmann.com 249 (Kolkata I.T.A.T.) I.T.A. No.43/Lkw/2021 Assessment year:2018-19 3 Our specific attention was invited to the order of Hon'ble Allahabad High C…

DY.C.I.T. 1, BHILAI(CG) vs. SHRI SANDEEP SURENDRAN NAIR, BHILAI(CG)

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

ITA 318/BIL/2014[2011-12]Status: DisposedITAT Raipur08 Nov 2019AY 2011-12

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm आयकर अपीऱ सं. / Ita No.222& 318/Rpr/2014 नििाारण वषा / Assessment Year : 2010-11& 2011-12

For Appellant: ShriMakarand Joshi and ShriAniruddhaKavimandanFor Respondent: Smt. AnubhaTahGoel

Section 143(3)Section 40Section 43B

…1-12 No.150/BLPR/2012 order dated 4.12.2015, wherein, we have discussed the law pronounced on it and thereafter held as under: “4. Hence, after referring to the case laws namely S. B. Foundry (1990) 185 ITR 555 (All.)and India Carbon Ltd. Vs IAC &Anr. (1993) 200 ITR 759 (Gau) it was held that the admitted factual position was that the assessee had not claimed any amount by way of service tax as a deduction, therefore, there was no question of disallowance of any tax or dues u/s 43B of the IT Act. Against the relief, as granted by the learned CIT (A), now, the Revenue is in appeal before us. 5. On the date of hea…

DY.C.I.T. 1 vs. SHRI SANDEEP SURENDRAN NAIR, BHILAI(CG)

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

ITA 222/BIL/2014[2010-11]Status: DisposedITAT Raipur08 Nov 2019AY 2010-11

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury,Jm आयकर अपीऱ सं. / Ita No.222& 318/Rpr/2014 नििाारण वषा / Assessment Year : 2010-11& 2011-12

For Appellant: ShriMakarand Joshi and ShriAniruddhaKavimandanFor Respondent: Smt. AnubhaTahGoel

Section 143(3)Section 40Section 43B

MAFATLAL INDUSTRIES LTD,MUMBAI vs. ACIT 6(3), MUMBAI

In the result, assessee’s appeal and cross objection are partly allowed and Revenue’s appeal stands dismissed

ITA 5202/MUM/2011[2004-05]Status: DisposedITAT Mumbai20 Sept 2019AY 2004-05

Bench: Shri Shamim Yahya (Am) & Shri Ravish Sood (Jm)

Section 14ASection 37(1)

…ax Audit Report. 4. Reliance is placed on the following decisions: a. Jet Lite (India) Ltd v. CIT [2015] 379 ITR 185 (Delhi HC) b. CIT v. S.B.Foundry [1990] 185 ITR 555 (All. HC) c. India Carbon Ltd. v. Inspecting Assistant Commissioner of Income tax [1993] 200 ITR 759 (Gauhati HC) 7 Maftlal Industries Limited d. Dynavision Ltd. v. ACIT [2009] 121 ITD 461 (Chennai Trib.) e. ITO v. Thakersi Babubhai & Co. [1986] 18 ITD 593 (Ahd. Trib.) f. S. Govindraja Reddiar v. ITO [1986] 19 ITD 177 (Cochin Trib.) 5. Without prejudice to above, reliance is also placed on: a. Letter dated 20 August 2002 issued by the Governme…

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), BHILAI vs. M/S GANPATI MOTORS, , BHILAI

In the result, appeal of the Revenue is dismissed

ITA 239/RPR/2017[2013-14]Status: DisposedITAT Raipur09 May 2019AY 2013-14

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita No. 239/Rpr/2017 धनधाारण वषा / Assessment Year : 2013-14 The Deputy Commissioner Of Income Tax -1(1), 32/32 Bungalows, Bhilai. Dist. Durg (C.G.)-490 006 .......अपीलाथी / Appellant बनाम / V/S. M/S. Ganpati Motors, G.E. Road, Supela, Bhilai-490 006. Pan : Aaefg6628E ……प्रत्यथी / Respondent Assessee By : Shri S.R. Rao Revenue By : Shri R.P. Namdev

For Appellant: Shri S.R. RaoFor Respondent: Shri R.P. Namdev

Section 145ASection 43B

…आयकर अपीलीय अधधकरण न्यायपीठ रायपुर में । IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI ANIL CHATURVEDI, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No. 239/RPR/2017 धनधाारण वषा / Assessment Year : 2013-14 The Deputy Commissioner of Income Tax -1(1), 32/32 Bungalows, Bhilai. Dist. Durg (C.G.)-490 006 .......अपीलाथी / Appellant बनाम / V/s. M/s. Ganpati Motors, G.E. Road, Supela, Bhilai-490 006. PAN : AAEFG6628E ……प्रत्यथी / Respondent Assessee by : Shri S.R. Rao Revenue by : Shri R.P. Namdev सुनवाई की तारीख / Date of Hearing : 09.05.2019 घोषणा की तारीख / Date of Pronoun…

DCIT, CIRCLE - 1, KOLKATA, KOLKATA vs. M/S. ELDYNE ELECTRO SYSTEMS PVT. LTD., KOLKATA

In the result, both the appeals of Revenue are dismissed

ITA 96/KOL/2011[2003-04]Status: DisposedITAT Kolkata24 May 2017AY 2003-04

Bench: Shri P.M.Jagtap & Shri S.S. Viswanethra Ravi

Section 143(3)Section 43B

…laimed no deduction for the same, the disallowance made by the AO u/s 43B of the Act was not sustainable. In support of this contention, reliance was placed by the assessee on the decision of Hon'ble Gauhati High Court in the case of CIT vs. India Carbon Ltd. 200 ITR 759 (Gau). CIT(Appeals) found merit in this contention of the assessee and deleted the disallowance made by the AO u/s. 43B by relying on the decision of Hon'ble Gauhati ITA No.96-97/Kol/2011 A.Y. 2003-04 DCIT Cir-1 Kol. Vs. M/s Eldyne Electdro Systems Pvt. Ltd. Page 3 High Court in the case of India Carbon Ltd. (supra) after taking note of the fact…

KADAM MENON COLOR CRAFT,MUMBAI vs. ACIT 18(2), MUMBAI

In the result the appeal filed by the assessee is partly allowed

ITA 2757/MUM/2015[2007-08]Status: DisposedITAT Mumbai13 Jul 2016AY 2007-08

Bench: Shri B.R. Baskaran (Am)

Section 263Section 43B

…Menon Colour Craft assessee placed reliance on the following case law to contend that the disallowance is not required to be made under section 43B of the Act. (a) DCIT Vs. Maharashtra Scooters Ltd (1997) (228 ITR (AT)78) (b) India Carbon Ltd Vs. IAC (1993)(200 ITR 759)(Gau) The AO did not agree with the submissions of the assessee and accordingly disallowed the amount, referred above. The learned CIT(A) also confirmed the same and hence the assessee has filed this appeal before the Tribunal. 3. The learned AR reiterated the contentions made before the tax authorities and also heavily placed reliance on the d…

SHRI RAMESH CHANDRA PUNERA,UTTRAKHAND vs. ITO, UTTRAKHAND

In the result the appeal of the assessee is allowed

ITA 5796/DEL/2013[2010-11]Status: DisposedITAT Delhi25 Apr 2016AY 2010-11

Bench: Shri J. Sudhakar Reddy & Sh. Lalit Kumaray: 2010-11 Sh. Ramesh Chandra Punera Vs. Ito, Gic Link Road Naya Bazar, Pithoragarh Pithoragarh Dt. Pithoragarh, Uttarakhand Uttarakhand 110 092 Pin: 262 501 Pan: Ajppp 5626 H (Appellant) (Respondent)

For Appellant: Sh. Vaibhav Vishal, C.AFor Respondent: Sh. R.C.Danjay, Sr.D.R

Section 43B

…to be deleted. 2. The question before Ld.CIT was whether the VAT payable shown in liability side of balance sheet will be disallowed u/s 43B and not the question whether VAT collected formed part of assessee’s trading receipt. The squarely covered case (1993) 200 ITR 759 (Gau.) India Carbons Ltd. vs. Inspecting Assistant CIT was provided to Ld.CIT and he could not understand correct interpretation of law. The order of Ld.CIT is bad in law and therefore the addition confirmed by him deserves to be deleted.” 2. Facts in brief:- The assessee is an individual and is in the business of running a petrol pump, transport…