How many judgments cite Anupam Tele Services v. ITO?

124 judgments on BharatTax cite Anupam Tele Services v. ITO (366 ITR 122), spanning 2015 to 2025.

Which sections of the Income Tax Act does Anupam Tele Services v. ITO come up under?

It is most often cited in judgments turning on Section 40A(3), Section 143(3), Section 132, Section 132(4A), Section 133A, Section 147.

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 132 Section 132(4A)Section 133A Section 147 Section 292C Section 263

Read the full judgment

Issues it is cited on

business expediency section 40a(3)interest free advances section 40a profits and gains of business or profession section 40 genuineness of the transaction salary section 142(1)prescribed person business

Judgments citing Anupam Tele Services v. ITO

Income Tax Officer-Ward-12(1), Kolkata vs. M/S Standard Leather Pvt. Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 2620/KOL/2013[2010-2011]Status: DisposedITAT Kolkata07 Sept 2016AY 2010-2011

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2010-11

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Years:2010-11 ITO Ward-12(1), बनाम / M/s Standard Leather Pvt. Aayakar Bhawan, P-7, Ltd., 21G. Atal Sur Road, V/s. Chowringhee Squre, Tangra, Kolkata-700 015 Kolkta-700 069 [PAN No.AAECS 4167 K] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri G. Mallikarjuna, CIT-DR अपीलाथ" क" ओर से/By Appellant Shri S.M. Surana, Advocate ""यथ" क" ओर से/By Respondent 10-06-2016 सुनवाई क" तार"ख/Date of Hearing 07-09-2016 घोषणा क" तार"ख/Date of Pronouncement आदेश /O…

Smt Bimala Bala Mondal, Burdwan vs. ITO, WD-1(4), Durgapur

In the result the appeal by the assessee is allowed

ITA 794/KOL/2014[2010-2011]Status: DisposedITAT Kolkata02 Sept 2016AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm] I.T.A No. 794/Kol/2014 Assessment Year : 2010-11 Smt. Bimala Bala Mondal -Vs.- I.T.O., Ward-1(4) Burdwan Durgapur [Pan : Aeapm 9753 N] ] (Respondent) (Appellant) For The Appellant : None For The Respondent : Shri.Ambitab Bhattacharya Jcit Date Of Hearing : 23.08.2016 Date Of Pronouncement : 02.09.2016. Order This Is An Appeal By The Assessee Against The Order Dated 5.2.2014 Of Cit(A)- Durgapur, Relating To Ay 2010-11. 2. The Assessee Is An Individual. He Is A Dealer In Country Spirits. Purchases Are Made From A Single Party Namely Ifb Agro Industries Ltd.. The Assessee In Respect Of Purchases From Ifb Agro Industries Ltd. Made A Payment Of Rs.14,31,840/- In Cash. According To The Ao The Above Payment Made Cannot Be Allowed As Deduction In Computing The Total Income Of The Assessee Because Of The Violation Of The Provision Of Section 40A(3) Of The Income Tax Act, 1961 (Act). The Action Of The Ao Was Confirmed By Cit(A). 3. Aggrieved By The Order Of Cit(A) The Assessee Has Preferred An Appeal Before This Tribunal. 4. None Appeared On Behalf Of The Asseseee Nor Was Any Request For Adjournment Made. I Have Heard The Submissions Of The Ld. Dr. Identical Issue With Regard To The Disallowance U/S 40A(3) Of The Act In The Case Of Assessee Who Are Engaged In The Business Of Country Spirits Who Have Paid Purchases In Cash Had Come Up For Consideration Before This Bench In The Case Of Ramnagar Pachwai & C.S. (Shop) Vs Ito Vide Ita No.148/Kol/2015 & 185&186/Kol/2014 For A.Y.2007-08 & 2008-09

For Appellant: NoneFor Respondent: Shri.Ambitab Bhattacharya 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. 794/Kol/2014 Assessment Year : 2010-11 Smt. Bimala Bala Mondal -vs.- I.T.O., Ward-1(4) Burdwan Durgapur [PAN : AEAPM 9753 N] ] (Respondent) (Appellant) For the Appellant : None For the Respondent : Shri.Ambitab Bhattacharya JCIT Date of Hearing : 23.08.2016 Date of Pronouncement : 02.09.2016. ORDER This is an appeal by the Assessee against the order dated 5.2.2014 of CIT(A)- Durgapur, relating to AY 2010-11. 2. The Assessee is an individual. He is a dealer in country spirits. Purchases are made from a…

Motor Ch. Mondal, Asansol vs. ITO, WD-2(2), Asansol

In the result the appeal by the assessee is allowed

ITA 200/KOL/2014[2009-2010]Status: DisposedITAT Kolkata02 Sept 2016AY 2009-2010

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 200/Kol/2014 Assessment Year : 2009-10 Motor Ch. Mondal -Vs.- I.T.O., Ward-2(2) Sahid Khudi Ram Sarani Asansol Neamatpur, P.O.Sitarampur-713359 [Pan : Afapm 9913K] (Respondent) (Appellant) For The Appellant : Shri U.Dasgupta, Advocate For The Respondent : Shri.Rajat Kumar Kureel(Dr) Date Of Hearing : 11.08.2016 Date Of Pronouncement : 02.09.2016. Order Per N.V.Vasudevan, Jm

For Appellant: Shri U.Dasgupta, AdvocateFor Respondent: Shri.Rajat Kumar Kureel(DR)

Section 22Section 40A(3)Section 85Section 86

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM] I.T.A No. 200/Kol/2014 Assessment Year : 2009-10 Motor Ch. Mondal -vs.- I.T.O., Ward-2(2) Sahid Khudi Ram Sarani Asansol Neamatpur, P.O.Sitarampur-713359 [PAN : AFAPM 9913K] (Respondent) (Appellant) For the Appellant : Shri U.Dasgupta, Advocate For the Respondent : Shri.Rajat Kumar Kureel(DR) Date of Hearing : 11.08.2016 Date of Pronouncement : 02.09.2016. ORDER Per N.V.Vasudevan, JM This is an appeal by the Assessee against the order dated 25.11.2013 of CIT(A)- Asansol, relating to AY 2…

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

In the result, assessee’s appeal stands allowed

ITA 336/KOL/2014[2010-2011]Status: DisposedITAT Kolkata12 Aug 2016AY 2010-2011

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Years:2010-11

Section 143(3)Section 2Section 22Section 40ASection 40A(3)Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Years:2010-11 Smt. Shila Mondal Commissioner of Income बनाम Akanta Apan., Hill Tax (Appeals) Asansol, / View Park (Suth), P.O. Office of the ITO, Ward- V/s. 2(2), Room No. 2/3, 2nd Asansol, Dist. Burdwan Pin-713 304 Floor, “Parmar Building”, [PAN No.AAKRPM 5703 F] 54, G.T. Road, (West0, Asansol-713 304 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri U.Dasgupta, Advocate अपीलाथ" क" ओर से/By Appellant Shri Sallong yaden, Addl.CIT-DR ""यथ" क" ओर से/By R…

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

In the result, assessee’s appeal stands allowed

ITA 306/KOL/2014[2010-2011]Status: DisposedITAT Kolkata12 Aug 2016AY 2010-2011

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

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No.305-306/Kol/2014 Assessment Years:2009-10 & 2010-11 Arun Kumar Mondal ITO, Ward-2(2), बनाम / Prop. Kendua Bazar C.S. Parmar Building, V/s. Shop, P.O. Kulti, Dist. G.T. Road, Asansol, Burdwan, Pin.713 343 Dist. Burdwan [PAN No.ADTPM 8267 H] Pin-713 304 .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Ravi Tulsiyan, FCA अपीलाथ" क" ओर से/By Appellant Shri Sallong Yaden, Addl.CIT-DR ""यथ" क" ओर से/By Respondent 03-08-2016 सुनवाई क" तार"ख/Date of Hearing घोषणा…

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

In the result the appeal by the assessee is allowed

ITA 164/KOL/2014[2010-2011]Status: DisposedITAT Kolkata12 Aug 2016AY 2010-2011

For Appellant: Shri U.Dasgupta, AdvocateFor Respondent: None(DR)

Section 22Section 40A(3)Section 85Section 86

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM] I.T.A No. 164/Kol/2014 Assessment Year : 2010-11 Naba Kumar Mondal -vs.- I.T.O., Ward-2(2) Prop.Sanctoria (S)C.S.Shop Asansol Dishergarh [PAN : AFDPM 2235 B] (Respondent) (Appellant) For the Appellant : Shri U.Dasgupta, Advocate For the Respondent : None(DR) Date of Hearing : 09.08.2016 Date of Pronouncement : 12.08.2016. ORDER Per N.V.Vasudevan, JM This is an appeal by the Assessee against the order dated 09.12.2013 of CIT(A)- Asansol relating to AY 2010-11. 2. The Assessee is an individ…

M.Kannapan, Trichy vs. ACIT, Trichy

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

ITA 350/CHNY/2013[2009-10]Status: DisposedITAT Chennai12 Aug 2016AY 2009-10

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. Durai Pandian, JCIT

Section 143(1)Section 143(2)Section 143(3)Section 194C(6)Section 40Section 40A(3)

…e and purchase of country coal from small farmers who are illiterate and does not have permanent place of Business and also vendors deliver country coal at the working site of assessee. We support our opinion with the decision of Anupam Tele Services vs. ITO 366 ITR 122 (Guj) and set aside the order of the Commissioner of Income Tax (Appeals) and delete the addition made by the ld. Assessing Officer on this ground. This ground of the assessee is allowed. 5 The last ground raised by the assessee is that the ld. Commissioner of Income Tax (Appeals) erred in confirming the disallowance of salary of "4,50,000/- m…

Tushar Kanti Banerjee, Burdwan vs. ITO, WD-1(2), Asansol, Burdwan

In the result, the appeal of the assessee is allowed

ITA 307/KOL/2014[2010-2011]Status: DisposedITAT Kolkata10 Aug 2016AY 2010-2011

Bench: Shri M. Balaganesh, Am & Shri K. Narasimha Chary, Jm]

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri Divakar Chakraborty, JCIT, Sr. DR

Section 143(3)Section 40A(3)

…1 Tushar Kanti Banerjee, AY 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri K. Narasimha Chary, JM] I.T.A No. 307/Kol/2014 Assessment Year: 2010-11 Tushar Kanti Banerjee Vs. Income-tax Officer, Wd-1(2), Asansol (PAN:AHSPB1846N) (Appellant) (Respondent) Date of hearing: 08.08.2016 Date of pronouncement: 10.08.2016 For the Appellant: Shri Ravi Tulsiyan, FCA For the Respondent: Shri Divakar Chakraborty, JCIT, Sr. DR ORDER Per Shri M. Balaganesh, AM: This appeal by assessee is arising out of order of CIT(A), Asansol, vide appeal No. 168/CIT(A)/Asl/W-1(2)/…

M/S Bolkunda Pachwai & (S) C. S. Shop, Burdwan vs. ITO, WD.1(2), Asansol

In the result, the appeal of the assessee in ITA No

ITA 166/KOL/2014[2009-2010]Status: DisposedITAT Kolkata10 Aug 2016AY 2009-2010

Bench: Shri M. Balaganesh, Am & Shri K. Narasimha Chary, Jm]

For Appellant: Shri U. Dasgupta, AdvocateFor Respondent: Shri Sallong Yaden, Addl. CIT

Section 143(3)Section 40A(3)

…1 ITA No. 165-166/Kol/2014 Bolkunda Pachwai & (S) C.S. Shop, AY 2008-09 & 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri K. Narasimha Chary, JM] I.T.A Nos. 165 & 166/Kol/2014 Assessment Years: 2008-09 & 2009-10 Bolkunda Pachwai & (S) C.S. Shop Vs. Income-tax Officer, Wd-1(2), Kolkata (PAN:AAAAB2700K) (Appellant) (Respondent) Date of hearing: 25.07.2016 Date of pronouncement: 10.08.2016 For the Appellant: Shri U. Dasgupta, Advocate For the Respondent: Shri Sallong Yaden, Addl. CIT ORDER Per Shri M. Balaganesh, AM: Both these appeals by assessee are ar…

M/S Bolkunda Pachwai & (S) C. S. Shop, Burdwan vs. ITO, WD.1(2), Asansol

In the result, the appeal of the assessee in ITA No

ITA 165/KOL/2014[2008-2009]Status: DisposedITAT Kolkata10 Aug 2016AY 2008-2009

Bench: Shri M. Balaganesh, Am & Shri K. Narasimha Chary, Jm]

For Appellant: Shri U. Dasgupta, AdvocateFor Respondent: Shri Sallong Yaden, Addl. CIT

Section 143(3)Section 40A(3)

M/S. Ramnagar Pachai & C.S. (S) Shop vs. ITO, Ward-2(3), Asansol

In the result, all the appeals of assessee are allowed

ITA 148/KOL/2015[2007-2008]Status: DisposedITAT Kolkata05 Aug 2016AY 2007-2008

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARsFor Respondent: Shri Rajat Kumar Kureel, JCIT

Section 143(3)Section 40A(3)

…1 ITA No. 148/K/2015, ITA Nos. 185 & 186/Kol/2014 Ramnagar Pachwai & (S) C.S. Shop, AY 2007-08, 2008-09 & 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri N. V. Vasudevan, JM & Shri M. Balaganesh, AM] I.T.A No. 148/Kol/2015 Assessment Year: 2007-08 & I.T.A No. 185/Kol/2014 Assessment Year: 2008-09 & I.T.A No. 186/Kol/2014 Assessment Year: 2010-11 Ramnagar Pachwai & C.S. (S) Shop Vs. Income-tax Officer, Wd-2(3), Asansol (PAN:AACFR8748L) (Appellant) (Respondent) Date of hearing: 20.07.2016 Date of pronouncement: 05.08.2016 For the Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARs…

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

In the result, all the appeals of assessee are allowed

ITA 186/KOL/2014[2010-11]Status: DisposedITAT Kolkata05 Aug 2016AY 2010-11

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARsFor Respondent: Shri Rajat Kumar Kureel, JCIT

Section 143(3)Section 40A(3)

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

In the result, all the appeals of assessee are allowed

ITA 185/KOL/2014[2008-09]Status: DisposedITAT Kolkata05 Aug 2016AY 2008-09

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARsFor Respondent: Shri Rajat Kumar Kureel, JCIT

Section 143(3)Section 40A(3)

M.A.K.Constructions, Chennai vs. JCIT, Madurai

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

ITA 2019/CHNY/2015[2010-11]Status: DisposedITAT Chennai30 Jun 2016AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Shri. P. Radhakrishnan, IRS, JCIT

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

…are illiterate and does not have permanent place of Business and also vendors and Hawkers deliver the sand, jelly at the working sites of assessee during odd hours in remote areas and we support our opinion with the decision of Anupam Tele Services vs. ITO 366 ITR 122 (Guj) and we set aside the order of the Commissioner of Income Tax (Appeals) and delete the addition made ITA No. 2019/Mds/2015. :- 10 -: by the ld. Assessing Officer on this ground. This ground of the assessee is allowed. 5 The second ground raised by the assessee is with regard to disallowance by the ld. Assessing Officer "5,13,267/- being…

D.Tamilrajan, Chennai vs. JCIT, Madurai

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

ITA 2018/CHNY/2015[2010-11]Status: DisposedITAT Chennai30 Jun 2016AY 2010-11

Bench: Shri Chandra Poojari & Shri G. Pavan Kumar

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Shri. P. Radhakrishnan, IRS, JCIT

Section 143(1)Section 143(2)Section 143(3)Section 154Section 40Section 40A(3)

…are illiterate and does not have permanent place of Business and also vendors and Hawkers deliver the sand, jelly at the working sites of assessee during odd hours in remote areas and we support our opinion with the decision of Anupam Tele Services vs. ITO 366 ITR 122 (Guj) and we set aside the order of the Commissioner of Income Tax (Appeals) and delete the addition made by the ld. ITA No. 2018/Mds/2015. :- 10 -: Assessing Officer on this ground. This ground of the assessee is allowed. 5 The second ground raised by the assessee is with regard to disallowance by the ld. Assessing Officer "4,58,755/- being…

Kajora Pachai & C.S. Shop, Burdwan vs. ITO, Ward - 1(3), Durgapur, Burdwan

In the result, assessee’s appeal stands allowed

ITA 1198/KOL/2011[2008-09]Status: DisposedITAT Kolkata22 Jun 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09

Section 143(3)Section 144Section 40Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Year :2008-09 Kajora Pachai & C.S.Shop V/s. ITO Ward-1(3), Kajora Gram, Kajora, Dist. Durgapur, West Burdwan, Pin-713333 Bengal [PAN No.AAGFK 2341 E] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri K.K.Khemka, Advocate अपीलाथ" क" ओर से/By Appellant Shri Rajat Kr. Kureel, JCIT-SR-DR ""यथ" क" ओर से/By Respondent 16-06-2016 सुनवाई क" तार"ख/Date of Hearing 22-06-2016 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER Waseem Ahmed, Accountant Memb…

M/S. Lotus Buildtech Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee

ITA 5837/DEL/2013[2008-09]Status: DisposedITAT Delhi17 Jun 2016AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR

Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

…t on the decision of Hon'ble High Court and ignore such decision rendered by Hon'ble Jurisdictional High Court. The ld. AR further placing reliance on the decision of the Hon'ble High Court of Gujarat in the case of Anupam Tele Services Vs. ITO reported at 366 ITR 122 [Guj] contended that even on merits, in the case of payments in cash exceeding specified limits, section 40A(3) of the Act must be read with Rule 6DD of the Rules and payments in cash at the request of the payees in genuine transactions could not be disallowed where a reasonable explanation for such payments in cash has been placed by the asses…

M/S. Lotus Buildtech Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee

ITA 5836/DEL/2013[2007-08]Status: DisposedITAT Delhi17 Jun 2016AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rakesh Gupta, AdvFor Respondent: Ms. Sulekha Verma, CIT DR

Section 132(1)Section 143(2)Section 143(3)Section 153ASection 40A(3)

Shri Prabir Kumar Mullick, Burdwan vs. ITO, Ward - 3(1), Asansol

In the result, assessee’s appeal stands allowed

ITA 1603/KOL/2011[2008-09]Status: DisposedITAT Kolkata01 Jun 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09 Prabir Kumar Mullick V/S. Income Tax Officer, Searsol C.S.Shop, Ward-3(1), G.T. Road Shisubagan (Kalali Gali) (West), Asansol Ranigunj (Burdwan) [Pan No.Ajepm 7142 G] .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 143(3)Section 144Section 255(3)Section 260ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Year :2008-09 Prabir Kumar Mullick V/s. Income Tax Officer, Searsol C.S.Shop, Ward-3(1), G.T. Road shisubagan (Kalali Gali) (West), Asansol Ranigunj (Burdwan) [PAN No.AJEPM 7142 G] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri K.K.Khemka, Advocate अपीलाथ"/ क" ओर से/By Appellant Shri Ssital Chandra Das, JCIT-DR ""यथ" क" ओर से/By Respondent 06-05-2016 सुनवाई क" तार"ख/Date of Hearing 0106-2016 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER…

Bhagya Lakhi Roy (Prop), Bijoy Narayan Roy (Decd), Burdwan vs. ITO, Ward - 3(1), Asansol

In the result, assessee’s appeal stands allowed

ITA 1602/KOL/2011[2008-09]Status: DisposedITAT Kolkata01 Jun 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09

Section 143(3)Section 144Section 40Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Year :2008-09 Bijoy Narayan Roy (Prop) V/s Income Tax Officer, Ward (dead) Raghunath Chak C.S. 3(1), G.T. Road (West), Shop, Ballavpur, Dist. Asansol Burdwan [PAN No.ACRPR 6596 R] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri K.K.Khemka, Advocate अपीलाथ"/ क" ओर से/By Appellant Shri Ssital Chandra Das, JCIT-DR ""यथ" क" ओर से/By Respondent 06-05-2016 सुनवाई क" तार"ख/Date of Hearing 01-06-2016 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER…