Attar Singh Gurmukh Singh v. ITO

191 ITR 667Supreme Court of India1991#331 most cited

What is Attar Singh Gurmukh Singh v. ITO authority for?

Section 40A(3) is not absolute, and its application considers business expediency, practical difficulties, and other relevant factors, while keeping in mind its objective to curb the practice of ploughing unaccounted money into the system.

254

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2026.

Also referred to as

Attar Singh Gurmukh Singh v. ITO · Section 40A(3) · Rule 6DD · cash payments disallowance · business expediency · practical difficulties · genuineness of transaction · objective of Section 40A(3) · unaccounted money · profits and gains of business or profession

Also reported as

59 Taxmann 114 SCC 38559 Taxmann.com 11

Sections most often in play

Section 40A(3)Section 143(3)Section 133ASection 143(1)Section 143(2)Section 153ASection 6DDSection 132(4)

Issues it is cited on

section 40a(3)business expediencysection 40asection 40profits and gains of business or professionsection 40(a)genuineness of the transactionsection 132(4)section 131undisclosed incomeincriminating materialsection 132

Judgments citing Attar Singh Gurmukh Singh v. ITO

SITARAM SITANI,BRAJRAJNAGAR vs. INCOME TAX OFFICER, WARD-2, JHARSUGUDA, JHARSUGUDA

In the result, appeal of the assessee stands allowed

ITA 617/CTK/2025[2010-11]Status: DisposedITAT Cuttack25 Feb 2026AY 2010-11

Bench: Shri George Mathan & Shri Madhusudan Sawdiaआयकर अपील सं/Ita No.617/Ctk/2025 ("नधा"रण वष" / Assessment Year : 2010-2011) Sitaram Sitani, Lamtibahal, Vs Income Tax Officer, Lamtibahal, Brajarajnagar, Ward-2, Jharsuguda Jharsuguda Pan No. : Adqps 3736 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Anil Kr Agarwal, Ca राज"व क" ओर से /Revenue By : Shri Sanjib Banerjee, Ld Sr Dr सुनवाई क" तार"ख / Date Of Hearing : 23/02/2026 घोषणा क" तार"ख/Date Of Pronouncement : 23/02/2026

For Appellant: Shri Anil Kr Agarwal, CAFor Respondent: Shri Sanjib Banerjee, ld Sr DR
Section 263Section 40A(3)

…he amounts exceeded Rs.20,000/- and in the order giving effect to the order dated 14.7.2017 of the Tribunal, the Assessing Officer vide his order dated 22.9.2017 relying on the decision of Hon’ble Supreme Court in the case of Attarsingh Gurumukh Singh vs ITO, 191 ITR 667 (SC) did not make any disallowance in regard to payments in cash. It was the submission that the said order dated 22.9.2017 passed by the AO was the subject matter of revision u/s.263 of the Act by the Pr.CIT, Sambalpur and vide an order dated 21.4.2020, the Pr.CIT contended that the facts in the case of Attarsingh Gurumukh Singh (supra) are not…

TEXO THE BUILDERS ,UDUPI vs. ACIT, CENTRAL CIRCLE-2, MANGALORE

In the result, we dismiss grounds raised by the assessee

ITA 1200/BANG/2025[2014-15]Status: DisposedITAT Bangalore13 Nov 2025AY 2014-15

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan K

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore
Section 133ASection 147Section 148Section 154Section 40A(3)Section 68

…das Garg v. Commissioner of Income-tax (Appeals), Bathinda High Court of Punjab and Haryana [2015] 63 taxmann.com 289 (Punjab & Haryana) 8. The respondent's case is also supported by the judgment of the Supreme Court in Attar Singh Gurmukh Singh v. ITO [1991] 191 ITR 667/59 Taxman 11. After referring to Rule 6DD, the Supreme Court held:— "7. In our opinion, there is little merit in this contention. Section 40-A(3) must not be read in isolation or to the exclusion of Rule 6-DD. The section must be read along with the rule. If read together, it will be clear that the provisions are not intended to restrict the busi…

NRI ACADEMY OF SICENCES,VIJAYAWADA vs. INCOME TAX OFFICER, (EXEMPTION CIRCLE), VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 213/VIZ/2025[2023-24]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2023-24

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.213/Viz/2025 (निर्धारणवर्ा/ Assessment Year:2023-24) Vs. Nri Academy Of Sciences Income Tax Officer – Exemption 60-3-1/44 Yk Buildings Vijayawada Bus Route No. 5 Ramachandra Nagar Vijayawada, Currency Nagar S.O. Vijayawada (Urban) Krishna – 520008, Andhra Pradesh [Pan:Aaatn4207C] करदाता का प्रतततितित्व/ Assessee Represented By : Shri C. Subrahmanyam, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 12ASection 143(1)Section 143(1)(a)Section 143(1)(iv)Section 40ASection 40A(3)

…the assessee for the proposed adjustments. The CPC ought to have disposed off the objections raised by the assessee, before confirming the additions. 9. The Hon’ble Supreme Court of India in the case of Attar Singh Gurmukh Singh v. Income-tax Officer [1991] 191 ITR 667 (SC) held as follows: - “Section 40A(3) must not be read in isolation or to the exclusion of rule 6DD. The section must be read along with the rule. If read together; it will be clear that the provisions are not intended to restrict the business activities. There is no restriction on the assessee in his trading activities. Section 40A(3) only em…

YASH INFRATECH,LUCKNOW vs. ACIT, RANGE-1, LUCKNOW

ITA 513/LKW/2024[2015-16]Status: DisposedITAT Lucknow19 Sept 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Yash Infratech V. The Acit A-78, Indira Nagar Range 1 Lucknow (U.P) Lucknow Tan/Pan:Aabfy1381R (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 143(2)Section 143(3)Section 40ASection 40A(3)

…Daga Royal Arts vs. ITO reported in [2018] 94 taxmann.com 401 (ITAT, Jaipur). 4. ITO vs. Standard Leather (P.) Ltd reported in [2016] 76 taxmann.com 109 (ITAT, Kolkata) ITA No.513/LKW/2024 Page 7 of 11 5. Attar Singh Gurmukh Singh vs. ITO reported in [1991] 191 ITR 667 (SC). 6. CIT vs. Suresh Kumar Agarwal reported in 249 ITR 113 (Alld.). 3.1 The Ld. A.R. also drew my attention to Circular No.220 dated 31.05.1977 issued by the C.B.D.T. regarding exceptions provided to section 40A(3) of the Act. 3.2 The Ld. A.R. submitted that in the light of the above cited judicial precedents, Circular and the facts of the ca…

SAMIRUDDIN KHAN,BURDWAN vs. ITO, WARD 1(2), , BURDWAN

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

ITA 1169/KOL/2025[2017-2018]Status: DisposedITAT Kolkata10 Sept 2025AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143Section 143(3)Section 250

…s ₹1,00,000 5. Whether the CIT(A) was justified in upholding the disallowance, when the genuineness of the cash payments have not been doubted by the authorities and further considering the business expediency and in the light of the Supreme Court decision in 191 ITR 667, there was no scope for disallowance under Section 40A(3) of the Acts. 5.1 Whether the CIT(A) was justified in upholding the disallowance, when the payment has been made to the Agent of the Sundry Creditors part by part to their agent which was not exceeding Rs. 20,000/- and hence the provision of section 40A(3) would not be applicable to the app…

PARK DEVELOPERS ,MUMBAI vs. INCOME TAX OFFICER 41(3)(3), MUMBAI

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

ITA 4507/MUM/2025[2013-14]Status: DisposedITAT Mumbai04 Sept 2025AY 2013-14

Bench: Shri Vikram Singh Yadav & Shri Rahul Chaudharyassessment Year : 2013-14 Park Developers, Ito-41(3)(3), 101/3, Kedia Chambers, Kautilya Bhavan, S.V. Road, Vs. Mumbai-400051 Malad West, Mumbai-400064. Pan : Aaifp7133P (Appellant) (Respondent)

For Appellant: Shri Haridas BhatFor Respondent: Mr. Virabhadra S. Mahajan, Sr.DR
Section 40A(3)

…The appellant's contention that land purchases are capital expenditures outside Section 40A(3) is unsupported, as no evidence establishes the land as a capital asset. Even if considered capital, judicial precedents like Attar Singh Gurmukh Singh v. ITO (1991) 191 ITR 667 (SC) are distinguishable, as they involved non-business assets, whereas here, the land aligns with the appellant's real estate business. The AO's finding that the land is stock- in-trade is consistent with the partnership deed and the WIP treatment. 2.8 The reduction of the land account by Rs. 96,32,881/- (from Rs. 106,25,51,940/- to Rs. 105,29,1…

SABHA CHAND,JAIPUR vs. ITO, WARD-2, NARNUAL

In the result, appeal of the assessee is partly allowed

ITA 2790/DEL/2022[2014-15]Status: DisposedITAT Delhi14 Aug 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं.2790/िद"ी/2022 (िन.व. 2014-15) Sabha Chand, 25-Ka-6, Jyoti Nagar Housing Board Lal, Kothi, Jaipur, Rajasthan 302005 ...... अपीलाथ"/Appellant Pan No: Asqpc-9509-C बनाम Vs. Income Tax Officer, Ward-2, ..... "ितवादी/Respondent Nnl, Haryana 132001

For Appellant: Ms. Rano Jain, Ms Sakashi Rustagi, Advocates &For Respondent: Shri Mahesh Kumar, CIT(DR)
Section 40A(3)

…आयकर अपीलीय अिधकरण िद"ी पीठ “जी”, िद"ी "ी िवकास अव"थी, "ाियक सद" एवं "ी एम. बालगणेश, लेखाकार सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI M. BALAGANESH, ACCOUNTANT MEMBER आअसं.2790/िद"ी/2022 (िन.व. 2014-15) Sabha Chand, 25-KA-6, Jyoti Nagar Housing Board Lal, Kothi, Jaipur, Rajasthan 302005 ...... अपीलाथ"/Appellant PAN No: ASQPC-9509-C बनाम Vs. Income Tax Officer, Ward-2, ..... "ितवादी/Respondent NNL, Haryana 132001 Assessee by : Ms. Rano Jain, Ms Sakashi Rustagi, Advocates & Ms. Mansi Jain, Chartered Accountant Department by : Shri…

INCOME TAX OFFICER, KURUKSHETRA vs. JASVIR SINGH, VILLAGE DIWANA TEHSIL PEHOWA

In the result, appeal of the Revenue is dismissed

ITA 665/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh11 Aug 2025AY 2013-14

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 665/Chd/2023 "नधा"रण वष" / Assessment Year : 2013-14 Ito, Jasvir Singh, Kurukshetra बनाम Village Diwana Tehsil Pehowa, Vs. Distt. Kurukshetra 136128 "थायी लेखा सं./Pan No: Cnqps4895G अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Shri Manav Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 26.06.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 11.08.2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Revenue Against The Order Dated 12.09.2023 Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi.

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Shri Manav Bansal, CIT DR
Section 40A(3)

…could only be made on issuing of permits, identifying the distillery. The object of provisions of s. 404 is to curb flow of black money and not to put an impediment over the trade and business- Attar Singh Gurmukh Singh vs. ITO (1991) 97 CTR (SC) 251: (1991) 191 ITR 667 (SC): JT 1991 (3) SC 352 and CIT vs. Union Agencies (1987) 59 CTR (Del) 16: (1987) 166 ITR 529 (Del) relied on: C Sawaran Singh Balbir Singh (1981) 20 CTR (P&H) 131: (1982) 136 ITR 595 (P&H) followed” 6. Per contra, the ld. DR argued vehemently that the order of the Ld. CIT(A) is not a reasoned order. 7. We have considered the findings given by…

PRAHLAD DAS GOYAL,BHOPAL vs. DCIT - 1(1) BHOPAL, BHOPAL

Appeal is partly allowed

ITA 5/IND/2025[2016-17]Status: DisposedITAT Indore04 Aug 2025AY 2016-17

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2016-17 Prahlad Das Goyal, Dcit/Acit 1(1) 18, Shyamla Hills, Bhopal बनाम/ Bhopal Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Abbpg3494L Assessee By Shri S.S. Deshpande, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.07.2025 Date Of Pronouncement 04.08.2025

Section 143(2)Section 143(3)Section 194Section 40

…sion of section 40(a)(ia) cannot apply when there is no deduction of expenditure. However, during hearing, the bench attracted the attention of Ld. AR to the decision of Hon’ble Supreme Court of India in Attar Singh Gurumukh Singh Vs. ITO, Ludhiana (1991) 191 ITR 667 (SC) wherein it has been held that the ‘purchase’ of stock-in-trade is an ‘expenditure’ which attracts Page 4 of 11 Prahlad Das Goyal ITA No. 5/Ind/2025 – AY 2016-17 disallowance and it was also held that the valuation of stock-in-trade is taken into account for determining profit u/s 28 on commercial principles. The relevant para of decision…

KRISHNAMURTHY L/R BY SMT. NAGARATHNAMMA ,BANGALORE vs. DCIT, CIRCLE-2(1), BANGALORE

In the result, both the appeals of the assessee are allowed

ITA 569/BANG/2025[2011-12]Status: DisposedITAT Bangalore31 Jul 2025AY 2011-12

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Shri. Balusamy N, JCIT(DR)(ITAT), Bangalore
Section 133ASection 234A

…for AY 2012-13 is 3.05% and submitted that if the addition made by the AO is added the net profit become very in high side in the transportation business. co HE relied on the decision of Hon’ble Apex Court in the case of Attar Singh GUrumuk Singh reported in 191 ITR 667 (SC) 7. He further submitted that the books of accounts of the assessee were got audited by Chartered Accountant and tax audit reports were placed before the AO as well as CIT(A) and both the authorities have not pointed out any single mistake in the books of accounts audited and he further submitted that the AO has not rejected the books of acc…

KRISHNAMURTHY L/R BY SMT. NAGARATHNAMMA ,BANGALORE vs. DCIT, CIRCLE-2(1), BANGALORE

In the result, both the appeals of the assessee are allowed

ITA 568/BANG/2025[2010-11]Status: DisposedITAT Bangalore31 Jul 2025AY 2010-11

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan K

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Shri. Balusamy N, JCIT(DR)(ITAT), Bangalore
Section 133ASection 234A

…for AY 2012-13 is 3.05% and submitted that if the addition made by the AO is added the net profit become very in high side in the transportation business. co HE relied on the decision of Hon’ble Apex Court in the case of Attar Singh GUrumuk Singh reported in 191 ITR 667 (SC) 7. He further submitted that the books of accounts of the assessee were got audited by Chartered Accountant and tax audit reports were placed before the AO as well as CIT(A) and both the authorities have not pointed out any single mistake in the books of accounts audited and he further submitted that the AO has not rejected the books of acc…

SANSKAR HOMES PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

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

ITA 4058/DEL/2016[2010-11]Status: DisposedITAT Delhi23 Jul 2025AY 2010-11

Bench: Shri C. N. Prasad & Shri M. Balaganeshsanskar Homes Pvt. Ltd, Vs. Acit, D-3, Commercial Central Circle-3 (Old), Complex, Vasant Vihar, Now Central Circle-13, New Delhi New Delhi (Appellant) (Respondent) Pan: Aajcs2451H

For Appellant: Shri Vikash Jain, AdvFor Respondent: Shri Om Parkash, Sr DR
Section 132Section 143(3)Section 153ASection 40A(3)

…e total payments made by the assessee for purchase of property including cash payment of Rs. 30 lacs cannot be doubted. The ld AO rightly placed reliance on the decision of the Hon'ble Supreme Court in the case of Attar Singh Gurmukh Singh Vs. ITO reported in 191 ITR 667 (SC) wherein, it held that the provisions of Section 40A(3) are not absolute and that the consideration of the business expediency and other relevant factors are not excluded. The assessee placed reliance on the decision of the coordinate bench of Delhi Tribunal in the case of M/s Geo Connect Ltd Vs. DCIT in ITA No. 2896 and 2958/Del/2018 dated 2…

ASHOK KUMAR WADHWANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

In the result, appeal in ITA No

ITA 118/RPR/2024[2016-17]Status: DisposedITAT Raipur14 Jul 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.117 &118/Rpr/2024 "नधा"रण वष" /Assessment Year: 2014-15 & 2016-17 Ashok Kumar Wadhwani, Ujwal Udyog, Sinodha, Neora, Tilda, Raipur, Chhattisgarh. Pan: Aahpw1400B .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

…hink likely to have happened in the course of normal conduct of public and private business. For this purpose, I rely on the ratio of the following judgments, wherein the doctrine of 'notorious fact has been taken note of. (i) CWT Vs. Tohtah Industries Ltd., 67 ITR 283, (ii) (ii) Malini R Rele Vs. ITO., 205 ITR 52 (Mumbai) ITAT Third Member. While analyzing the facts of this case, it is kept in mind that the proceedings under Income Tax Act are not judicial proceedings in the sense in which the phrase "Judicial proceedings is ordinarily used. The Assessing Officer is not fettered or bound by technical rules abo…

ASHOK KUMAR WADHWANI, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(2), RAIPUR, RAIPUR

In the result, appeal in ITA No

ITA 117/RPR/2024[2014-15]Status: DisposedITAT Raipur14 Jul 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.117 &118/Rpr/2024 "नधा"रण वष" /Assessment Year: 2014-15 & 2016-17 Ashok Kumar Wadhwani, Ujwal Udyog, Sinodha, Neora, Tilda, Raipur, Chhattisgarh. Pan: Aahpw1400B .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

…hink likely to have happened in the course of normal conduct of public and private business. For this purpose, I rely on the ratio of the following judgments, wherein the doctrine of 'notorious fact has been taken note of. (i) CWT Vs. Tohtah Industries Ltd., 67 ITR 283, (ii) (ii) Malini R Rele Vs. ITO., 205 ITR 52 (Mumbai) ITAT Third Member. While analyzing the facts of this case, it is kept in mind that the proceedings under Income Tax Act are not judicial proceedings in the sense in which the phrase "Judicial proceedings is ordinarily used. The Assessing Officer is not fettered or bound by technical rules abo…

VIVEK GARG,DELHI vs. INCOME TAX OFFICER, DELHI

Appeal is allowed for statistical purposes

ITA 2463/DEL/2025[2018-19]Status: DisposedITAT Delhi10 Jul 2025AY 2018-19

Bench: Sh. Satbeer Singh Godaraita No. 2463/Del/2025 : Asstt. Year : 2018-19 Vivek Garg, Vs Cit(A)/Nfac/ B-141, Vishwas Park, Uttam Nagar, Income Tax Officer, West Delhi, New Delhi-110059 New Delhi-110001 (Appellant) (Respondent) Pan No. Btgpg0010A Assessee By: Sh. Abhishek Jain, Ca & Ms. Sunidhi Sharma, Adv. Revenue By : Sh. Sudeep Dabas, Sr. Dr Date Of Hearing: 10.07.2025 Date Of Pronouncement: 10.07.2025 Order This Assessee’S Appeal For Assessment Year 2018-19, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024-25/1073459244(1) Dated 19.02.2025, In Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Abhishek Jain, CA &For Respondent: Sh. Sudeep Dabas, Sr. DR
Section 143(3)Section 40A(3)

…ein the corresponding recipients of cash sums involved herein have been duly registered under GST law who had offered handsome discount leading to the cash payments in question. Learned department representative quotes Attar Singh Gurmukh Singh Vs. ITO (1991) 191 ITR 667 (SC) that in such an instance, the aim and objective of introduction of the impugned statutory provision could not be altogether ignored which was to curs the practice of ploughing of unaccounted money in the system. The assessee on the other hand quotes Anupam Tele Service Vs. ITO (2014) 366 ITR 122 (Guj.) that such an overwhelming genuine busin…

PRATAP UTTAM PUROHIT,MUMBAI vs. DCIT CIRCLE 41(1)(1), MUMBAI FORMALLY KNOWN AS ACIT 32(3), MUMBAI, MUMBAI

The appeal is partly allowed

ITA 2043/MUM/2025[A Y 2014-15]Status: DisposedITAT Mumbai16 Jun 2025

Bench: Hon‟Ble Shri Vikram Singh Yadav & Hon‟Ble Shri Sandeep Gosainpratap Uttam Purohit Vs. Dcit, Circle 42(1)(1) 307, Jalaram Business Formerly Known As Centre, Ganjawala Lane Acit 32(3) Borivali (W), S.O Kautilya Bhawan Mumbai – 400092. Avenue 3, Near Videsh Bhavan,G Block Bkc Bandra East Mumbai – 400051. Pan/Gir No. Ahcpp6451F (Applicant) (Respondent) Assessee By Shri Bharat Kumar, Ca Revenue By Shri Chetan M. Kacha, Sr.Ar Date Of Hearing 23.04.2025 Date Of Pronouncement 16.06.2025 आदेश / Order Per Sandeep Gosain, Jm: The Present Appeal Has Been Filed By The Assessee Challenging The Impugned Order 29.01.2025 Passed U/S 250 Of The Income Tax Act, 1961 („The Act‟), By The National Faceless Appeal Centre, Delhi (Nfac) For The Assessment Year 2014-15. 2 Pratap Uttam Purohit., Mumbai

Section 143(1)Section 143(2)Section 250Section 40Section 40A(3)Section 44

…her on the holidays or when there was immediate need of payment to the laobur contractor. The assessee has claimed that his case falls in the Rule 6 DD (10) and as per the judgment of Hon'ble Supreme Court in the case of Shri Attar Singh Gurmukh Singh v/s ITO 191 ITR 667 (SC) the sec. 40 A (3) should not be read in isolation and the practical difficulties of the assessee should be accepted. The facts of the assessee's case are quite different. In the assessee's case the payments have been made through Bearer cheques (not in cash) in normal course of business as a routine practice. There is no evidence on record o…

RADHIKA DEVCON PRIVATE LIMITED,INDORE vs. ITO-4(1), INDORE, INDORE

In the result, appeal of the assessee is dismissed

ITA 636/IND/2024[2015-16]Status: DisposedITAT Indore09 Jun 2025AY 2015-16

Bench: Smt. Annapurna Gupta, Accountant Amember & Shri Paresh M. Joshiassessment Year: 2015-16

Section 143(3)Section 263Section 40A(3)

…d liberally and therefore, asked for relief against such addition. 4.3. I have perused the submissions of the assessee. I have also perused that the AO has cited the Rule of the Hon'ble Apex Court, in the case of Attar Singh Gurmukh Singh Vs. ITO, reported in 191 ITR 667, where the Hon'ble Supreme Court clearly stated that the provisions of Sec. 40A(3) is attracted in all the cases of business transactions and there are specific relief allowed, in circumstances as given in Rule 6DD of the Income Tax Rules. The assessee could not submit, why its case is excludable under any provision of Rule 6DD. 4.4. Under the ci…

M/S APEX BUILDERS, LUDHIANA vs. ITO, W-2(1), LUDHIANA

The appeal is partly allowed

ITA 1284/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh28 May 2025AY 2012-13

Bench: SHRI. LALIET KUMAR (Judicial Member)

For Appellant: Shri Vinamar Gupta, CA (Virtual Mode)For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 142(1)Section 143(1)Section 143(2)Section 194ASection 271(1)(c)Section 36(1)(iii)Section 40Section 40A(3)

…sed by the assessee is required to be dismissed. 11. In addition to raising grounds on merits, the assessee contended that the issue is squarely covered in its favour by the judgment of the Hon’ble Supreme Court in the case of Atar Singh Gurmukh Singh [(1991) 191 ITR 667 (SC)], and by several decisions of coordinate Benches of the Tribunal, including Raja & Co., ITA No. 534/Cochin/2011, M/s A. Daga Royal Arts, ITA No. 1065/JP/2016, and Excel Engineers vs. JCIT, ITA No. 1588/Kol/2013. According to the assessee, these decisions support the claim that the impugned disallowance under Section 40A(3) is unwarranted. 12…

THOMSON GRANITES PRIVATE LIMITED,KOMBODINJAMAKKAL vs. ACIT, CIRCLE 1(1), THRISSUR

In the result, the appeal filed by the assessee stands allowed

ITA 253/COCH/2024[2014-2015]Status: DisposedITAT Cochin06 Mar 2025AY 2014-2015

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2014-15 Thomson Granites Pvt. Ltd. .......... Appellant X/616, Kambodinjamakkal Thazhekkad P.O., Thrissur 680697 [Pan: Aacct0876E] Vs. Acit, Circle - 1(1) .......... Respondent Aayakar Bhavan, Municipal Office Road Sakthan Thampuran Nagar Thrissur 680001 Appellant By: Shri Aneesh Vishwanathan, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 09.01.2025 Date Of Pronouncement: 06.03.2025

For Appellant: Shri Aneesh Vishwanathan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 40Section 40A(3)

…ion he relied on the decisions of Suresh Kumar Agarwal (supra) and the judgement of the Hon'ble Rajasthan High Court in the case of Smt. Harshila Chordia v. ITO [2008] 298 ITR 349 (Raj) and Hon'ble Supreme Court in the case of Attar Singh Gurmukh Sinch v. ITO 191 ITR 667. 6. On the other hand the learned Sr. DR seriously opposed the submissions of the learned A.R. and submits that fuel expenditures were incurred by paying cash to the sister concern only. She further submits that as regards remuneration to Directors, there was no justification for making payment in cash. Thus, she submits that no interference in t…

KOTHIWAL ICE AND COLD STORAGE .P.LTD,ETAH vs. NFAC , NEW DELHI

Appeals is allowed

ITA 211/AGR/2023[2018-2019]Status: DisposedITAT Agra06 Feb 2025AY 2018-2019

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Assessment Year: 2018-19 Vs. Nfac, Kothiwal Ice & Storage Pvt. Ltd., Delhi Sadabad Road, Jaleshar, Etah, Uttar Pradesh Pan :Aacck1353P (Appellant) (Respondent) Assessee By None Department By Sh. Shailender Shrivastava, Sr. Dr Date Of Hearing 06.02.2025 Date Of Pronouncement 06.02.2025 Order

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

…se in tune with all the relevant clauses accepting such cash expenditure payments under Rule 6DD of the Income Tax Rules. The Revenue also draws strong support from their respective discussions and quotes Attar Singh Gurmukh Singh vs Income Tax Officer (1991) 191 ITR 667 (SC) that the impugned disallowance deserves to be upheld. 5. We have given our thoughtful consideration to the assessee’s pleadings and the Revenue’s vehement contentions. We find no merit to sustain the impugned disallowance. This is for the precise reason that not only the assessee has made payments in cash to the above stated payee but also i…

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