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 Super Enterprise, Burdwan vs. ITO, WD-2(3), Durgapur

In the result the addition as confirmed by the Id

ITA 1495/KOL/2012[2009-10]Status: DisposedITAT Kolkata31 Mar 2016AY 2009-10

Bench: : Shri M. Balaganesh & Shri S.S.Viswanethra Ravi

For Appellant: Shri Subho Chakraborty, Advocate, ld.ARFor Respondent: Shri Rajat Kr. Kureel, JCIT, ld.Sr.DR
Section 143(3)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “B” BENCH, KOLKATA Before : Shri M. Balaganesh, Accountant Member, and Shri S.S.Viswanethra Ravi, Judicial Member ITA No. 1495/Kol/2012 A.Y 2009-10 M/s. Super Enterprise Vs. I.T.O Ward 2(3), Durgapur PAN: AAXFS 7550G (Appellant) (Respondent) For the Appellant: Shri Subho Chakraborty, Advocate, ld.AR For the Respondent: Shri Rajat Kr. Kureel, JCIT, ld.Sr.DR Date of Hearing: 29-03-2016 Date of Pronouncement: 31-03 -2016 ORDER SHRI M.BALAGANESH, AM This appeal of the assessee arises out of the order of the Learned CIT(A), Durgapur in Appeal No. 134/CIT(A)-DGP/201…

Mr. Nirmal Kumar Das, Midnapore vs. ACIT, Cir-Haldia, Midnapore

In the result, assessee’s appeal is allowed

ITA 391/KOL/2014[2010-2011]Status: DisposedITAT Kolkata11 Dec 2015AY 2010-2011

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2010-11 Mr. Nirmal Kumar Das V/S. Acit, Circle-Haldia, W/H/A17, Durgachak Basudevpur, P.O. Housing Estate, P.O. Khanjan Chak, Haldia, Durgachak, Hldia, Purba Purba Medinipur, Pin – Medinipur, Pin. 721602 721602 [Pan No.Acupd 7343 M] .. अपीलाथ" /Appellant ""यथ"/Respondent

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Mahavir Singh, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2010-11 Mr. Nirmal Kumar Das V/s. ACIT, Circle-Haldia, W/H/A17, Durgachak Basudevpur, P.O. Housing Estate, P.O. Khanjan Chak, Haldia, Durgachak, Hldia, Purba Purba Medinipur, Pin – Medinipur, Pin. 721602 721602 [PAN No.ACUPD 7343 M] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Mihher Bandhopadhy, AR अपीलाथ" क" ओर से/By Appellant Shri Arjan Prasad Roy, JCIT-DR ""यथ" क" ओर से/By Respondent 12-11-2015 सुनवाई क" तार"ख/Date of Hearing 11-12-2015 घोषणा क…

Sri Rampada Panda., Purba Medinipur vs. I.T.O WD - 2, Haldia., Purba Medinipur

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

ITA 67/KOL/2013[2008-2009]Status: DisposedITAT Kolkata07 Oct 2015AY 2008-2009

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Vishwanetra Ravi, Jm] Assessment Year : 2008-09 (Appellant ) (Respondent) Sri Rampada Panda -Versus- I.T.O., Ward-2, Purba Medinipur Haldia. (Pan : Ahnpp 8129 P) For The Appellant : Shri Manish Tiwari, Fca For The Respondent : Shri Pinaki Mukherjee, Jcit Date Of Hearing : 01.10.2015. Date Of Pronouncement : 7.10.2015. Order

For Appellant: Shri Manish Tiwari, FCAFor Respondent: Shri Pinaki Mukherjee, JCIT
Section 133(6)Section 143(3)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “C”, KOLKATA [Before Hon’ble Shri M.Balaganesh, AM & Shri S.S.Vishwanetra Ravi, JM] Assessment Year : 2008-09 (APPELLANT ) (RESPONDENT) Sri Rampada Panda -versus- I.T.O., Ward-2, Purba Medinipur Haldia. (PAN : AHNPP 8129 P) For the Appellant : Shri Manish Tiwari, FCA For the Respondent : Shri Pinaki Mukherjee, JCIT Date of Hearing : 01.10.2015. Date of Pronouncement : 7.10.2015. ORDER Per Shri M.Balaganesh, AM 1. This appeal of the assessee arises out of the order of the Learned CIT(A) in Appeal No94/CIT(A)-XXXIII/ITO.Ward-2,Hal/10-11 dated 5.10.2012 for the Asst Y…

M/S Kuteer Constructions, Bangalore vs. Asst.C.I.T., Bangalore

In the result appeal of the assessee is allowed for statistical purpose

ITA 940/BANG/2014[2009-10]Status: DisposedITAT Bangalore30 Sept 2015AY 2009-10

Bench: Shri. N. V. Vasudevan & Shri. Abraham P. Georgei.T.A No.940/Bang/2014 (Assessment Year : 2009-10) M/S. Kuteer Constructions, No.8, Srinivasa Niketan, Venkata Reddy Layout, 6Th Block, Koramangala, Bengaluru 560095 .. Appellant Pan : Aaifk0732B V. Asst. Commissioner Of Income-Tax, Circle -7(2), Bangalore .. Respondent Assessee By : Shri. B. S. N. Prasad, Advocate Revenue By : Dr. P. K. Srihari, Addl.Cit Heard On : 22.09.2015 Pronounced On : 30.09.2015 O R D E R Per Abraham P. George:

For Appellant: Shri. B. S. N. Prasad, AdvocateFor Respondent: Dr. P. K. Srihari, Addl.CIT
Section 131Section 40A(3)

…levant factors. ITA.940/Bang/2014 Page - 5 09. First proviso clearly mentions that exceptional circumstances prescribed in the Rules would be a good reason for applying the said section. Hon’ble Gujarat High Court in the case of Anupam Tele Services v. CIT (366 ITR 122) had given an exposition of what could be construed as exceptional circumstances. We find that the said section is applicable only where payment or aggregate of payments on a given day exceeds Rs.20,000/-. In our opinion assessee was not given sufficient opportunity to explain his stance. Matter requires a fresh look by the lower authorities. We…