Anupam Tele Services v. ITO

366 ITR 122High Court2014#840 most cited

What is Anupam Tele Services v. ITO authority for?

Section 40A(3) disallowances are not absolute; genuine and bonafide cash payments, where the payee's identity is established and business expediency is proven, fall outside its scope, as the section's purpose is to curb unaccounted money, not disallow genuine expenditure.

124

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Anupam Tele Services v. ITO · Section 40A(3) · cash payment disallowance · genuineness of transaction · business expediency · Rule 6DD · identity of payee · unaccounted money · bonafide payments · profits and gains of business or profession

Also reported as

43 Taxmann.com 199

Sections most often in play

Section 40A(3)Section 143(3)Section 132Section 132(4A)Section 133ASection 147Section 292CSection 263
Read the full judgment

Issues it is cited on

business expediencysection 40a(3)interest free advancessection 40aprofits and gains of business or professionsection 40genuineness of the transactionsalarysection 142(1)prescribedpersonbusiness

Judgments citing Anupam Tele Services v. ITO

M/S Sarbari Suplimentary C. S. Shop, Purulia vs. ITO, WD-3(4), Kolkata, Purulia

In the result, the appeal of the assessee for A

ITA 858/KOL/2016[2010-2011]Status: DisposedITAT Kolkata19 Jan 2018AY 2010-2011

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm] I.T.A. No. 858 & 860/Kol/2016 Assessment Years: 2010-11 & 2011-12 M/S. Sarbari Supplimentary C.S. Shop..............................………………………...........Appellant At. Sarbari, P.O. Neturia, Purulia – 723 121 [Pan : Abjfs 8433 M] Income Tax Officer……………………………………………….............................................Respondent Ward 3(4), Asansol, Sahana Apartment, Lower Chelidanga, Asansol – 713 304 Appearances By: Shri U. Dasgupta, Advocate Appearing On Behalf Of The Assessee. Shri Sallong Yaden, Addl. Cit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 17, 2018 Date Of Pronouncing The Order : January 19, 2018 Order Per P.M. Jagtap, A.M. These Two Appeals Filed By The Assessee Are Directed Against Two Separate Orders Passed By The Ld. Cit(Appeals), Asansol Both Dated 23.03.2016 For A.Y. 2010-11 & 2011-12 & Since Some Of The Issues Involved Therein Are Common, The Same Have Been Heard Together & Are Being Disposed Of By A Single Consolidated Order For The Sake Of Convenience. 2. First We Take Up The Appeal Of The Assessee For A.Y. 2010-11 Being Ita No. 858/Kol/2016. Ground No 1 Raised In This Appeal Is General In Nature Which Does Not Call For Any Specific Adjudication.

Section 40Section 40A(3)Section 85Section 86

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘A’, KOLKATA [Before Shri P.M. Jagtap, AM and Shri S.S. Viswanethra Ravi, JM] I.T.A. No. 858 & 860/Kol/2016 Assessment Years: 2010-11 & 2011-12 M/s. Sarbari Supplimentary C.S. Shop..............................………………………...........Appellant At. Sarbari, P.O. Neturia, Purulia – 723 121 [PAN : ABJFS 8433 M] Income Tax Officer……………………………………………….............................................Respondent Ward 3(4), Asansol, Sahana Apartment, Lower Chelidanga, Asansol – 713 304 Appearances by: Shri U. Dasgupta, Advocate appearing on behalf of the Assessee. Shri Sallong Ya…

Shoukat Ahamed Makhubhai, Ratnagiri vs. Additional Commissioner of Income-Tax

In the result, the appeal of the assessee is partly allowed

ITA 508/PUN/2015[2011-12]Status: DisposedITAT Pune18 Jan 2018AY 2011-12

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

For Appellant: Shri M.S. Khire / S.V. DeshpandeFor Respondent: Shri Vivek Aggarwal
Section 143(3)Section 40A(3)

…Rule 66DD are intended to regulate business transactions and to prevent the use of unaccounted money or reduce the chances to use black money for business transactions. We further find that Hon’ble Gujarat High Court in the case of Anupam Teleservices (2014) 366 ITR 122 (Guj) after relying on the aforesaid decision of Apex Court in the case of Attar Singh (supra) held that when transactions are genuine and there was reasonable explanation for payment in cash, no disallowance u/s 40A(3) of the Act was warranted. In the present case, we are of the view that the ratio of aforesaid decision of Hon’ble Apex Court a…

Radhakishan Hiralal Jaiswal, Parbhani vs. Income Tax Officer, Parbhani

In the result, appeal of assessee is partly allowed for statistical purpose in the terms aforesaid

ITA 412/PUN/2017[2013-14]Status: DisposedITAT Pune17 Jan 2018AY 2013-14

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ajay Modi
Section 40Section 40A(3)

…3) are not attracted. In support of her submissions the ld. Counsel placed reliance on the following decisions : i. Attar Singh Gurmukh Singh Vs. ITO, 191 ITR 667 (SC); ii. Smt. Harshila Chordiya Vs. ITO, 298 ITR 349 (Raj.); iii. Anupam Tele Services Vs. ITO, 366 ITR 122 (Guj.); iv. Honey Enterprises Vs. CIT, 381 ITR 258 (Del.); v. Gurdas Garg Vs. CIT, 63 taxman.com 289 (P & H). 3.4 In respect of other addition the ld. Counsel for the assessee reiterated the submissions made before the Commissioner of Income Tax (Appeals). 4. On the other hand Shri Ajay Modi representing the Department vehemently defended the…

ITO, WD-2(3), Durgapur vs. M/S Kajora Pachai & C. S. Shop, Burdwan

In the result, all the appeals of assessee are allowed

ITA 502/KOL/2015[2010-2011]Status: DisposedITAT Kolkata17 Oct 2017AY 2010-2011

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A No. 502/Kol/2015 Assessment Year : 2010-11 Ito, Ward-2(3), Durgapur -Vs- M/S Kajora Pachai & C.S. Shop [Pan: Aagfk 2341 E] (Appellant) (Respondent)

For Appellant: Shri Saurabh Kumar, Addl. CITFor Respondent: Shri K.K. Khemka, Advocate
Section 143(3)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri M.Balaganesh, AM ] I.T.A No. 502/Kol/2015 Assessment Year : 2010-11 ITO, Ward-2(3), Durgapur -vs- M/s Kajora Pachai & C.S. Shop [PAN: AAGFK 2341 E] (Appellant) (Respondent) For the Appellant : Shri Saurabh Kumar, Addl. CIT For the Respondent : Shri K.K. Khemka, Advocate Date of Hearing : 20.09.2017 Date of Pronouncement : 17.10.2017 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax (Appeals) -Durgapur [in short the ld CITA] in A…

Vimal Microns Ltd., Mehsana vs. The ACIT, Mehsana Circle, Mehsana

ITA 469/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad22 Sept 2017AY 2010-11
For Appellant: Shri Gulab Thakor, A.RFor Respondent: Shri Mahesh Jiwade, Sr. D.R
Section 143(3)Section 201(1)Section 40Section 40A(3)

…nviting the disallowance in question. We reiterate that the assessee’s case has been that it had paid its transport service provider hiring outside truck in cash. We find that hon’ble jurisdictional high court’s decision in Anupam Tele Services vs. ITO (2014) 366 ITR 122 (Guj) considers the impugned disallowance provision to hold that Rule 6DD does not intend to restrict an assessee’s business expediency and other relevant factors in making bonafide and genuine business transactions through cash payments. We observe in view of all these facts that larger interest of justice would be made in case the Assessing Off…

M/S Galaxy Dwellers (P) Ltd., New Delhi vs. DCIT, New Delhi

Appeal of the assessee is allowed

ITA 5293/DEL/2013[2006-07]Status: DisposedITAT Delhi15 Sept 2017AY 2006-07

Bench: Shri I. C. Sudhir & Shri O. P. Kanti.T. Appeal No. 5293/Del/2013 & I.T. Appeal No.3029/Del/2014 Assessment Years : 2006–2007 & 2007-08. M/S. Galaxy Dwellers (P) Ltd., Dy. Commissioner C/O. M/S. Rra Taxindia, Vs. Of Income Tax, D–28, South Extension, Part–I, Central Circle : 4, N E W D E L H I – 110 049. New Delhi. Pan : Aaccg 3782 C (Appellant) (Respondent)

For Appellant: Shri Ashwani Taneja, Adv.; &For Respondent: Shri A. K. Saroha, CIT [DR]
Section 143(3)Section 153ASection 40A(3)

…1 I.T. Appeal No. 5293/Del/2013 AND I.T. Appeal No.3029/Del/2014 Assessment Years : 2006–2007 & 2007-08. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES : “C” NEW DELHI ] BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI O. P. KANT, ACCOUNTANT MEMBER I.T. Appeal No. 5293/Del/2013 AND I.T. Appeal No.3029/Del/2014 Assessment Years : 2006–2007 & 2007-08. M/s. Galaxy Dwellers (P) Ltd., Dy. Commissioner C/o. M/s. RRA TAXINDIA, Vs. of Income Tax, D–28, South Extension, Part–I, Central Circle : 4, N e w D e l h I – 110 049. New Delhi. PAN : AACCG 3782 C (Appellant) (Respondent) Assessee by : Shri Ashwani…

DCIT, Circle - 2, Minapore, Paschim Medinipur vs. Shri Jugal Kishore Das, Paschim Medinipur

In the result the appeal of the revenue is dismissed

ITA 1707/KOL/2014[2010-2011]Status: DisposedITAT Kolkata13 Sept 2017AY 2010-2011

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Shri S.S.Viswanethra Ravi, Jm ] Assessment Year : 2010-11 D.C.I.T., Circle-2, -Versus- Shri Jugal Kishore Das Midnapore Paschim Medinipur (Pan: Adxpd 2305 B) (Appellant) (Respondent) For The Appellant: Shri David Z.Chawngthu, Addl. Cit(Sr.Dr) For The Respondent: Shri Somnath Ghosh, Advocate Date Of Hearing : 10.08.2017. Date Of Pronouncement : 13.09.2017. Order Per J.Sudhakar Reddy, Am: This Is An Appeal By The Revenue Directed Against The Order Of The Commissioner Of Income Tax-(A)-Xxxvi, Kolkata Relating To A.Y. 2010-11 On The Following Grounds : “1. That On The Facts & In The Circumstances Of The Case, The Ld.Commissioner Of Income-Tax (Appeals)-Xxxvi, Kolkata Was Not Justified In Deleting Addition Aggregating To Rs 86,55,000/-, Made U/S 40A(3) On Account Of Cash Payments Of Rs 45,80,000/- To M/S United Spirits & Rs 40,75,000/- To M/S Vtr Marketing, ; 2. That On The Facts & In The Circumstances Of The Case, The Ld.Commissioner Of Income-Tax (Appeals) - Xxxvi, Kolkata Was Not Justified In Deleting Addition Of Rs 86,55,000/- U/S 40A(3), Ignoring Assessee'S Own Statement Recorded On Oath U/S 131 On 15/03/2013, That Payments Exceeding Rs 20,000/- Were Made In Violation Of The Provisions Of Section 40A(3) Read With Rule-6Dd ; 3. That On The Facts & In The Circumstances Of The Case, The Ld. Commissioner Of Income-Tax (Appeals) -Xxxvi, Kolkata Was Not Justified In Deleting Addition Of Rs 86,55,000/- U/S 40A(3), Ignoring The Fact That The Assessee Failed To Substantiate His Claim That Payments Were Made In Violation Of The Provisions Of Section 40A(3) Read With Rule-6Dd Due To Commercial Expediency ;”

For Appellant: Shri David Z.Chawngthu, Addl. CIT(Sr.DR)For Respondent: Shri Somnath Ghosh, Advocate
Section 131Section 40ASection 40A(3)

…ITA No.1707/Kol/2014-Shri Jugal Kishore Das A.Y.2010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘C’ KOLKATA [Before Hon’ble Shri J.Sudhakar Reddy, AM & Shri S.S.Viswanethra Ravi, JM ] Assessment Year : 2010-11 D.C.I.T., Circle-2, -versus- Shri Jugal Kishore Das Midnapore Paschim Medinipur (PAN: ADXPD 2305 B) (Appellant) (Respondent) For the Appellant: Shri David Z.Chawngthu, Addl. CIT(Sr.DR) For the Respondent: Shri Somnath Ghosh, Advocate Date of Hearing : 10.08.2017. Date of Pronouncement : 13.09.2017. ORDER PER J.SUDHAKAR REDDY, AM: This is an appeal by the Revenue directed against the order of the Com…

Dipak Kumar Dey, Hooghly vs. CIT, Kolkata-9, Kolkata

In the result, the appeal of the assessee is allowed

ITA 768/KOL/2015[2010-2011]Status: DisposedITAT Kolkata08 Sept 2017AY 2010-2011

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi]

Section 143Section 234BSection 263Section 271Section 40Section 40A

…h Court in the case of Crescent Export Syndicate (supra), the view taken is a plausible view taken by the assessing officer and hence the revision by the ld. Pr. CIT, is bad in law. He relied on the following case law:- 1) Anupam Tele Service vs. ITO (2014) 366 ITR 122 (Guj.) 2) M/s. The Malabar Industrial Co. vs Commissioner Of Income- Tax 243 ITR 83 (SC). 3) Chromo Business Ltd. vs. DCIT (2004) 82 TTJ (Cal) 540 4) CIT vs. Greenworld Corporation (2009) 314 ITR 81 (SC) 5) CIT vs. J.L. Morrison (2014) 366 ITR 593 (Cal) He further relied on the order of the ITAT Kolkata’s decision in the case of M/s. Amrai…

ITO, Ward - 2(2), Asansol vs. Naba Kumar Mandal, Burdwan

In the result, appeal of revenue is dismissed

ITA 1273/KOL/2017[2008-09]Status: DisposedITAT Kolkata06 Sept 2017AY 2008-09

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 40A(3)Section 85Section 86

…1 Naba Kumar Mandal, AY 2008-09 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1273/Kol/2017 Assessment Year: 2008-09 Income-tax Officer, Wd-2(2), Asansol Vs. Naba Kumar Mandal (PAN: AFDPM2235B) Appellant Respondent Date of Hearing 28.08.2017 Date of Pronouncement 06.09.2017 For the Appellant Shri Arindam Bhattacharjee, Addl. CIT For the Respondent Shri U. Dasgupta, Advocate ORDER Per Shri A.T.Varkey, JM This is an…

DCIT, Cir-4, Kolkata vs. M/S Maruti Freight Movers Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 482/KOL/2014[2009-2010]Status: DisposedITAT Kolkata05 Apr 2017AY 2009-2010

Bench: Shri N. V. Vasudevan & Shri M. Balaganesh, I.T.A. No. 482/Kol/2014 Assessment Years: 2009-10

Section 250Section 40A(3)Section 43B

…rt in the case of Goenka Agencies vs CIT reported in (2003) 263 ITR 145 (Cal) ; 14 I.T.A. No. 482/Kol/2014 Assessment Years: 2009-10 M/s. Maruti Freight Movers Ltd. b) Hon‟ble Gujarat High Court in the case of Anupam Tele Services vs ITO reported in (2014) 366 ITR 122 (Guj) ; c) Hon‟ble Gauhati High Court in the case of Walford Transport (Eastern India) Ltd vs CIT reported in (1999) 240 ITR 902 (Gau) ; 9. We have heard the rival submissions and perused the materials available on record including the paper book of the assessee. The facts stated hereinabove remain undisputed and hence the same are not reiterate…

Tara Art Printer Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, assessee's appeal stands allowed

ITA 2688/DEL/2016[2012-13]Status: DisposedITAT Delhi23 Jan 2017AY 2012-13

Bench: Shri J. Sudhakar Reddyay: 2012-13

For Appellant: Sh. Sanjiv Rai Mehra, FCAFor Respondent: Sh. Amrit Lal, Sr.D.R
Section 40A(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-2’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AY: 2012-13 Tara Art Printer P.Ltd. vs. ITO, Ward 25(1) B 4, Hans bhawan R.No.186A BZ Marg C.R.Bdlg. New Delhi New Delhi 110 002 PAN: AACCT 2442 C (Appellant) (Respondent) Appellant by : Sh. Sanjiv Rai Mehra, FCA. Respondent by : Sh. Amrit Lal, Sr.D.R. ORDER This is an appeal filed by the Assessee directed against the order of Ld.CIT(A)-9, New Delhi dated 26.2.2016 pertaining to the Assessment year (Assessment Year) 2012-13 on the following grounds. “1. The Ld.CIT(A)-9, New Delhi err…

M/S Excel Engineers, Kolkata vs. J.C.I.T (OSD) Cir - 51, Kolkata.

In the result, the appeal of the assessee is partly allowed

ITA 1588/KOL/2013[2009-10]Status: DisposedITAT Kolkata25 Nov 2016AY 2009-10

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Subhas Agarwal, AdvocateFor Respondent: Shri Debnath Lahiri, JCIT
Section 143(3)Section 194CSection 40

…1 Excel Engineers, AY 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri S. S. Viswanethra Ravi, JM] I.T.A No. 1588/Kol/2013 Assessment Year: 2009-10 M/s. Excel Engineers Vs. Joint Commissioner of Income-tax, (PAN: AACFE0622L) (OSD)-51, Kolkata. (Appellant) (Respondent) Date of hearing: 18.10.2016 Date of pronouncement: 25.11.2016 For the Appellant: Shri Subhas Agarwal, Advocate For the Respondent: Shri Debnath Lahiri, JCIT ORDER Per Shri M. Balaganesh, AM: This appeal by assessee is arising out of order of CIT(A)-XXXII, Kolkata vide Appeal No. 107/XXXI…

Marudhamalai Sri Dhandapani Spinning Mills, Coimbatore vs. ACIT, Coimbatore

In the result, the appeal of the assessee stands dismissed

ITA 414/CHNY/2015[2011-12]Status: DisposedITAT Chennai16 Nov 2016AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 414/Mds/2015 "नधा"रण वष" /Assessment Year : 2011-2012. Vs. The Assistant Commissioner Marudhamalai Sri Dhandapani Spinning Mills, Of Income Tax, 142B, Bettatha Puram Pudur, Salary Circle, Mettupalayam Road, Coimbatore -18 Karamadai, Coimbatore 641 104. [Pan Aagfm 4590F ] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: Shri. Durai Pandian, IRS, JCIT
Section 40A(3)

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH : CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी अ"ाहम पी. जॉज", लेखा सद"य के सम" । [BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER] आयकर अपील सं./I.T.A. No. 414/Mds/2015 "नधा"रण वष" /Assessment year : 2011-2012. Vs. The Assistant Commissioner Marudhamalai Sri Dhandapani Spinning Mills, of Income Tax, 142B, Bettatha Puram Pudur, Salary Circle, Mettupalayam Road, Coimbatore -18 Karamadai, Coimbatore 641 104. [PAN AAGFM 4590F ] (अपीलाथ"/Appellant) (""यथ"/Respondent) : Shri.T. Vasud…

Smt Ira Panja, Burdwan vs. ITO, WD-2(3), Asansol

In the result, the appeal of assessee is allowed

ITA 270/KOL/2014[2009-2010]Status: DisposedITAT Kolkata27 Oct 2016AY 2009-2010

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm] I.T.A No. 270/Kol/2014 Assessment Year: 2009-10 Smt. Ira Panja (Pan:Akipp2629Q) Vs. Income-Tax Officer, Wd-2(3), Asansol (Appellant) (Respondent) Date Of Hearing: 20.10.2016 Date Of Pronouncement: 27.10.2016

For Appellant: Shri T. P. Roy, AdvocateFor Respondent: Shri P. K. Chakraborty, Addl. CIT, Sr. DR
Section 143(3)Section 40A(3)Section 6D

…1 ITA No. 270/Kol/2014 Smt. Ira Panja, AY 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA [Before Shri Waseem Ahmed, AM & Shri K. Narasimha Chary, JM] I.T.A No. 270/Kol/2014 Assessment Year: 2009-10 Smt. Ira Panja (PAN:AKIPP2629Q) Vs. Income-tax Officer, Wd-2(3), Asansol (Appellant) (Respondent) Date of hearing: 20.10.2016 Date of pronouncement: 27.10.2016 For the Appellant: Shri T. P. Roy, Advocate For the Respondent: Shri P. K. Chakraborty, Addl. CIT, Sr. DR ORDER Per Shri K. Narasimha Chary, JM: This appeal by assessee is arising out of order of CIT(A), Asansol vide Appeal No. 116/CIT(A)/As…

M/S Shibpur Pachai Shop, Burdwan vs. ITO, WD-1(4), Asansol

In the result the appeal by the assessee is allowed

ITA 340/KOL/2014[2008-09]Status: DisposedITAT Kolkata19 Oct 2016AY 2008-09

Bench: Hon’Ble Sri N.V.Vasudevan, Jm] I.T.A No. 340/Kol/2014 Assessment Year : 2008-09

For Respondent: Shri.Divakar Chakraborthy JCIT
Section 22Section 40A(3)Section 85Section 86

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM] I.T.A No. 340/Kol/2014 Assessment Year : 2008-09 M/s. Shibpur Pachai Shop -vs.- I.T.O., Ward-1(4) Burdwan. Asansol [PAN: AAMFS 4463 P] (Respondent) (Appellant) For the Appellant Shri U.Dasgupta, Advocate For the Respondent : Shri.Divakar Chakraborthy JCIT Date of Hearing : 1.9.2016 Date of Pronouncement : 19.10.2016. ORDER Per N.V.Vasudevan, JM This is an appeal by the Assessee against the order dated 9.12.2013 of CIT(A)- Asansol, relating to AY 2008-09. 2. The Assessee is an individual. He is a dealer in cou…

Srikanta Mondal, Burdwan vs. ITO, WD-2(2), Asansol, Burdwan

In the result the appeal by the assessee is allowed

ITA 333/KOL/2014[2010-2011]Status: DisposedITAT Kolkata19 Oct 2016AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm] I.T.A No. 333/Kol/2014 Assessment Year : 2010-11 Srikanta Mondal -Vs.- I.T.O., Ward-2(2) Burdwan Asansol [Pan : Agxpm 6698 K] (Appellant) (Respondent)

For Appellant: Shri U.Dasgupta, AdvocateFor Respondent: Shri.Divakar Chakraborthy JCIT
Section 22Section 40A(3)Section 85Section 86

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM] I.T.A No. 333/Kol/2014 Assessment Year : 2010-11 Srikanta Mondal -vs.- I.T.O., Ward-2(2) Burdwan Asansol [PAN : AGXPM 6698 K] (Appellant) (Respondent) For the Appellant : Shri U.Dasgupta, Advocate For the Respondent : Shri.Divakar Chakraborthy JCIT Date of Hearing : 1.9.2016 Date of Pronouncement : 19.10.2016 ORDER This is an appeal by the Assessee against the order dated 17.12.2013 of CIT(A)- Asansol, relating to AY 2010-11. 2. The Assessee is an individual. He is a dealer in country spirits. Purchases are…

Sri Malay Mondal, Burdwan vs. I.T.O WD - 2(2), Asansol

In the result, the appeal of the Assessee is allowed

ITA 903/KOL/2013[2008-2009]Status: DisposedITAT Kolkata28 Sept 2016AY 2008-2009

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

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

…IN THE INCOME TAX APPELLATE TRIBUNAL,‘B’ BENCH KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member I.T.A. No. 903/KOL/2013 A.Y: 2008-09 Sri Malay Mondal Vs. Income Tax Officer PAN: ALLEM 2361A Ward 2(2), Asansol (Appellant) (Respondent) Appearances by: Shri K.K. Khemka, Advocate, AR Shri P.K. Chakraborty, JCIT, Sr.DR Date of hearing : 28-07- 2016 Date of pronouncement : 28-09-2016 O R D E R Shri S.S. Viswanethra Ravi, JM This appeal by the assessee is directed against the order dated 22-02-2013 passed by the Commissioner of Income Tax(Appeals), Durgap…

Ashok Kumar Mondal, Burdwan vs. ITO, WD-2(2), Asansol

In the result, the appeal of the assessee is allowed

ITA 163/KOL/2014[2010-2011]Status: DisposedITAT Kolkata16 Sept 2016AY 2010-2011

Bench: Shri Waseem Ahmed & Shri K. Narasimha Chary

Section 40A(3)Section 6D

…I.T.A. No. 163/KOL./2014 Assessment year: 2010-2011 Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘B’ BENCH, KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri K. Narasimha Chary, Judicial Member I.T.A. No. 163 /KOL/ 2014 Assessment Year: 2010-2011 Ashok Kumar Mondal,...............................................................Appellant Begunia More, Post Barakar, Dist. Burdwan, PIN: 713 324 (W.B.) [PAN: ADZPM 7709 G] -Vs.- Income Tax Officer,.................................................................Respondent Ward-2(2), Asansol, Sahana Apartment, Lower Chelidanga, Asansol-713…

M/S Sarbari Suplimentary C.S.Shop, Purulia vs. Income Tax Officer -Ward 3(4), Kolkata, Asansol

In the result, the appeal of the assessee is allowed

ITA 2858/KOL/2013[2008-2009]Status: DisposedITAT Kolkata16 Sept 2016AY 2008-2009

Bench: Shri Waseem Ahmed & Shri K. Narasimha Chary

Section 40A(3)Section 6D

…I.T.A. No. 2858/KOL./2013 Assessment year: 2008-2009 Page 1 of 6 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘B’ BENCH, KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri K. Narasimha Chary, Judicial Member I.T.A. No. 2858 /KOL/ 2013 Assessment Year: 2008-2009 M/s. Sarbari Suplimentary C.S. Shop,...................................Appellant At Sarbari, P.O. Neturia, Dist. Purulia-723 121 [PAN: ABJFS 8433 M] -Vs.- Income Tax Officer,.................................................................Respondent Ward-3(4), Asansol, Sahana Apartment, Lower Chelidanga, Asansol-713 304 Appearances by: Sh…

I.T.O WD - 2(3), Asansol vs. M/S Premier Traders Self Help Group (H/O Kishore Mondal), Burdwan

In the result, Revenue’s appeal is dismissed

ITA 1882/KOL/2013[2010-11]Status: DisposedITAT Kolkata09 Sept 2016AY 2010-11

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No.1882/Kol/2013 & C.O. No.120/Kol/2013 (a/o ITA No.1882/Kol/2013) Assessment Years:2010-11 Income Tax Officer, Ward- M/s Premier Traders बनाम / 2(3), Asansol, 54, G.T. Self Help Group, V/s. Road (West), Asansol-713 H/o Kishore Mondal, 304 Begunia, Barakar, Burdwan-713 324 बनाम / M/s Premier Traders Self ITO, Ward-2(3), 54, V/s. Help Group, H/o Kishore G.T. Road, (West), Mondal, Begunia, Barakar, Asansol-713 304 Burdwan-713 324 [PAN No.AAKFP 8808 R] .. अप…