How many judgments cite Attar Singh Gurmukh Singh v. ITO?

254 judgments on BharatTax cite Attar Singh Gurmukh Singh v. ITO (191 ITR 667), spanning 2015 to 2026.

Which sections of the Income Tax Act does Attar Singh Gurmukh Singh v. ITO come up under?

It is most often cited in judgments turning on Section 40A(3), Section 143(3), Section 133A, Section 143(1), Section 143(2), Section 153A.

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 367,854 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 133A Section 143(1)Section 143(2)Section 153A Section 6DD Section 132(4)

Read the full judgment

Issues it is cited on

section 40a(3)business expediency section 40a section 40 profits and gains of business or profession section 40(a)genuineness of the transaction section 132(4)section 131 undisclosed income incriminating material section 132

Judgments citing Attar Singh Gurmukh Singh v. ITO

Shri Pradeep Maheshwari HUF, Indore vs. The ACIT 3(1), Indore

In the result I.T.A.No.315/Ind/2012& I

ITA 53/IND/2014[2008-09]Status: DisposedITAT Indore30 Oct 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad

Section 10(38)Section 143(3)Section 68

…In the absence of any direct evidence, a judicial or quasi- judicial Tribunal can base its conclusions on the basis of what arc known as notorious facts bearing in mind the principles of section 144 of the Evidence Act." (b) 'Attar Singh Gurmukh Singh v. ITO 191 ITR 667(SC) wherein, while interpreting the provisions of section 40A(3), it was held that "In interpreting a taxing statute, the court cannot be oblivious of the proliferation of black money which is under circulation in our country."' 4.3.3; AO's finding that it is a case of dubious tax planning, it has to be necessarily upheld for the simple reasons…

Smt. Annapurna Maheshwari, Indore vs. The ACIT, 4(1), Indore

In the result I.T.A.No.315/Ind/2012& I

ITA 315/IND/2012[2008-09]Status: DisposedITAT Indore30 Oct 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Borad

Section 10(38)Section 143(3)Section 68

Subhash Ghosh, Paschim Medinipur vs. ACIT, Circle-38, Mednapore, Paschim Medinipur

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 398/KOL/2017[2009-10]Status: DisposedITAT Kolkata24 Oct 2018AY 2009-10

Bench: Hon’Ble Shri A T Varkey, Jm & Shri M.Balaganesh, Am] I.T.A No. 398/Kol/2017 Assessment Year : 2009-10 Subhash Ghosh -Vs- Acit, Circle-38, Midnapore. [Pan: Adlpg 7889 H ] (Appellant) (Respondent)

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri Robin Chowdhury, Addl. CIT Sr. DR

Section 144(3)Section 40A(3)

…ce of 3 Subhash Ghosh A.Yr. 2009-10 assessment any device of evasion of tax is relevant consideration. In this regard, it is pertinent to through light on the following decisions on the impugned subject: • Attar Singh Gurumukh Singh vs. ITO reported in [1991] 191 ITR 667 (SC): “Section 40A(3) of the Income Tax Act, 1961, which provides that expenditure in excess of Rs. 2,500 (Rs. 10,000 after the 1987 amendment) would be allowed to be deducted only if made by a crossed cheque or crossed bank draft (except in specified cases) is not arbitrary and does not amount to a restriction on the fundamental right to carry o…

Manish Maheshwari, Gwalior vs. JCIT Range-2, Gwalior

In the result, appeal of the assessee is partly allowed

ITA 308/AGR/2015[2010-11]Status: DisposedITAT Agra26 Sept 2018AY 2010-11

Bench: Him Though Specific Request Was Made To Admit The Same. Ground No. 2 (I) Because The Ld. Cit(A) Has Wrongly, Illegally & Arbitrarily Confirmed Theaddition Of Rs. 67,530/- Made By The Assessing Officer U/S 40A(3) Of The Income Tax Act. (Ii) Because The Ld. Cit(A) Has Legally Erred In Rejecting The Appellant'Sspecificsubmissionand The Unavoidable Circumstances Under Which The Payment Wasmade. Ground No. 3 (I) Because The Ld. Cit(A) Has Wrongly, Illegally & Arbitrarily Confirmed An Addition Of Rs. 1,11,038/- Made By The Assessing Officer By Disallowing The Claim Of Interest Paid Holding The Same To Be Not Allowable U/S 57(Iii) Of The Income Tax Act.”

Section 133Section 40A(3)Section 57Section 68

…) and rule 6DD that they 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. As held by the Supreme Court in Attar Singh Gurmukh Singh Vs. J.T.O. (1991) 191 ITR 667 (SC) Sec. 40A(3) does not eliminate considerations of business expediencies. It was because of these considerations that in the case of Hynoup Foods Private Limited reported in (2007) 290 ITR 702 (Gujrat) observed that the genuineness of the payment and the identity of the payee are the first and foremost requirement to invoke the exceptions carv…

M/S Birgiri C. S. Shop, Purulia vs. ITO, WD-3(2), Purulia

In the result, the appeal of assesse is partly allowed

ITA 972/KOL/2016[2011-2012]Status: DisposedITAT Kolkata05 Sept 2018AY 2011-2012

For Appellant: S/Shri Ravi Tulsiyan, FCA &For Respondent: Shri S. Dasgupta, Addl.CIT, ld.Sr.DR

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

…proper investigation by the department as to the identity of the payee and reasonableness of the payment.” 17. In this regard, it is pertinent to get into the following decisions on the impugned subject:- Attar Singh Gurmukh Singh vs ITO reported in (1991) 191 ITR 667 (SC) " “3.3.4. Section 40A(3) of the Income-tax Act, 1961, which provides that expenditure in excess of Rs. 2,500 (Rs. 10,000 after the 1987 amendment) would be allowed to be deducted only if made by a crossed cheque or crossed bank draft (except in specified cases) is not arbitrary and does not amount to a restriction on the fundamental right t…

Smt. Neeta Sharma, Agra vs. DCIT Central Circle 1(1)(1), Agra

In the result, the appeal is partly allowed

ITA 90/AGR/2017[2010-11]Status: DisposedITAT Agra27 Aug 2018AY 2010-11

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Section 234BSection 40Section 40A(3)

…whether, as contended, the allowances can be made de hors the fact that no allowances is available under Rule 6DD (k) of the Rules. In this regard, in ‘M/s Dhuri Wine vs. DCIT’, 48 ITR (Trib) 289 15. Chandigarh, following ‘Attar Singh Gurmukh Singh vs. ITO’, 59 Taxmann.com 11 (SC), ‘Gurdas Garg vs. CIT’, 63 Taxmann.com 289 (P & H), ‘Smt. Harshila Chordia vs. ITO’, 298 ITR 349 (Raj), Et al. It was held that even if the case of the assessee does not fall in any of the clauses of Rule 6DD of the Rules, invoking the provisions of section 40A(3) of the Act can be dispensed with if the assessee is able to prove the bu…

Sunita Khemka, New Delhi vs. ACIT, Central Circle- 15, Jhandewalan Extn., New Delhi

In the result, Appeal of assessee is allowed

ITA 389/DEL/2018[2014-15]Status: DisposedITAT Delhi02 Aug 2018AY 2014-15

Bench: Shri Bhavnesh Saini

For Appellant: Shri Raj Kumar, C.A. &For Respondent: Shri S.L. Anuragi, Sr. D.R

Section 10Section 10(38)

…asi-judicial Tribunal can base its conclusions on the basis of what are known as notorious facts 28 ITA.No.389/Del./2018 Smt. Sunita Khemka, New Delhi. bearing in mind the principles of Section 144 of the Evidence Act." (b) Attar Singh Gurmukh Singh v. ITD,"191 ITR 667 (SC), wherein, while interpreting the provisions of Section 40A(3), it was held that- "In interpreting a taxing statute, the court cannot be oblivious of the proliferation of black money which is under. circulation in our country." 3.7. It may now be relevant to refer to the various facts which emerge from the assessment order-and the submissio…

Shikha Dhawan, Gurgaon vs. ITO, Ward- 4(2), Gurgaon

In the result, the appeal of the assessee is allowed

ITA 3035/DEL/2018[2014-15]Status: DisposedITAT Delhi27 Jun 2018AY 2014-15

Bench: Sh.Bhavnesh Saini[Assessment Year: 2014-15] Vs Smt. Shikha Dhawan, Ito, C-101, Centre Park, Ward-4(2), Sector-42, Gurgaon. Gurgaon. Pan-Ccbps1718L (Appellant) (Respondent) Appellant By Sh. Gautam Jain & Sh. Peeyush Kamal, Advocate Respondent By Sh. S.L.Anuragi, Sr.Dr Date Of Hearing 11.06.2018 Date Of Pronouncement 27.06.2018

Section 10(38)Section 68

…"In the absence of any direct evidence, a judicial or quasi- judicial Tribunal can base its conclusions on the basis of what are known as notorious facts bearing in mind the principles of Section 144 of the Evidence Act." (b) Attar Singh Gurmukh Singh v. ITD,"191 ITR 667 (SC), wherein, while interpreting the provisions of Section 40A(3), it was held that- "In interpreting a taxing statute, the court cannot be oblivious of the proliferation of black money which is under. circulation in our country." 3.7 It may now be relevant to refer to the various facts which emerge from the assessment order-and the submission o…

Natesan Krishnamurthy, Chennai vs. ITO Non Corporate Ward 9(2), Chennai

In the result, the appeal of the assessee stands dismissed

ITA 1672/CHNY/2017[2013-14]Status: DisposedITAT Chennai20 Jun 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 1672/Chny/2017 "नधा"रण वष" /Assessment Year : 2013-2014. Natesan Krishnamurthy, Vs. The Income Tax Officer, 24/60, Mookathal Street, Non Corporate Ward 9(2) Purasawalkam, Chennai 600 034. Chennai 600 007. [Pan Ancpk 2634B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mrs. Ruby George, IRS, CIT

Section 40A(3)Section 5

…vs. Suresh Kumar Agarwal, 249 ITR 113, that of Hon’ble Madhya Pradesh High Court in the case of CIT vs. Rajendra Rice Mill, 232 ITR 217 and CIT vs. Mahavir Stores, 232 ITR 300 and that of Hon’ble Apex Court in the case of Attar Singh Gurmukh Singh vs. ITO, 191 ITR 667. Ld. Commissioner of Income Tax (Appeals) was not 6. impressed by any of the above arguments made by the assessee. Ld. Commissioner of Income Tax (Appeals) noted that assessee could not justify the expenditure in cash by demonstrating how he fell within any of the limbs of Rule 6DD. According to him, Section 40A(3) of the Act stood attracted ev…

Yadevendra Dilip Sharma, Ahmednagar vs. Assistant Commissioner of Income-Tax, Ahmednagar Circle, Ahmednagar

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

ITA 2646/PUN/2017[2014-15]Status: DisposedITAT Pune30 May 2018AY 2014-15

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

For Appellant: Shri V. L. JainFor Respondent: Shri Ajay Modi

Section 143(2)Section 40A(3)

…made is identified, therefore, no disallowance u/s. 40A(3) is called for. To support his submissions, the ld. AR placed reliance on the decision of Hon’ble Supreme Court of India in the case of Attar Singh Gurmukh Singh Etc. Vs. Income Tax Officer reported as 191 ITR 667 and the decision of Pune Bench of the Tribunal in the case of Income Tax Officer Vs. M/s. Dhanshree Ispat in ITA No. 794/PUN/2013 for assessment year 2009-10 decided on 31-05-2017. 4. On the other hand Shri Ajay Modi representing the Department vehemently defended the impugned order. The ld. DR submitted that the Revenue has not accepted the genu…

A Daga Royal Arts, Jaipur vs. ITO, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1065/JPR/2016[2013-14]Status: DisposedITAT Jaipur15 May 2018AY 2013-14

For Appellant: Shri Rajeev Sogani (C.A)For Respondent: Shri J. C. Kulhari (JCIT)

Section 40A(3)

…ITA No. 1065/JP/2016 M/s A Daga Royal Arts, Jaipur Vs ITO, Jaipur आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No.1065/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke M/s A Daga Royal Arts, ITO, Jaipur Vs. Ward-2(2), Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFA6768J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sogani (C.A) jktLo dh vksj ls@ Reven…

Subrata Sarkar, Kolkata vs. ITO, Ward 51(3), Kolkata

In the result the appeal by the assessee is allowed for statistical purposes

ITA 693/KOL/2017[2013-14]Status: DisposedITAT Kolkata02 May 2018AY 2013-14

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2013-14

For Appellant: Shri D.K.Saha, FCAFor Respondent: Shri Sallong Yaden,Addl. CIT

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

…iterates the facts that the bank credit limit of Rs.40,00,000/- had already been exhausted as per the relevant bank statement/cash credit journal forming part of case records. Learned Counsel cites hon’ble apex court decision Attar Gurmukh Singh vs ITO (1991) 191 ITR 667 (SC) holding that a tax payer can identify its cash recipients and the impugned disallowance provision is not made to restrict genuine business activities but aims to prevent use of unaccounted money thereby reducing flow of black money in business transactions. Another case law referred is (2002) 121 taxman.com 143 (Cal) Bagmari Tea Co.Ltd. vs C…

ITO, Ward-1(5), Nagpur vs. M/S. Shree Gannayak Builders and Developers, Nagpur

In the result, the appeal filed by the Revenue is partly allowed for

ITA 164/NAG/2017[2013-14]Status: DisposedITAT Nagpur08 Mar 2018AY 2013-14

Bench: Sh. G.D.Agrawal, Hon’Ble & Sh. Mahavir Singhvs Shree Gannayak Builders & Developers, Ito, Ward–1(5), Room No.502, Plot No.2, Near Global India International School, 5Th Floor, Mecl Bldg., Kalmana Basti, Nagpur–440008. Seminary Hills, Pan–Abrfs9402L Nagpur–440006. (Appellant) (Respondent) Appellant By Sh. R.K.Baral, Sr.Dr Respondent By Sh. Manoj Moryani, Adv. Date Of Hearing 07.03.2018 Date Of Pronouncement 07.03.2018

Section 143(3)Section 30Section 40A(3)

…e could not bring out any exception to Rule 6DD of I.T. Rules, 1962 that the assessee’s case falls under any of the exception. Ld.Sr.DR also relied on the decision of Hon'ble Supreme Court in the case of Atar Singh Gurmukh Singh vs Income Tax Officer [1991] 191 ITR 667, 672-73 (SC) wherein Hon'ble Supreme Court held as under:- “Section 40A(3) must be read alongwith rule 6DD. So read, these provisions are not intended to restrict the business activities. There is no restriction on the assessee in his trading activities. These provisions are intended to regulate business transactions and to prevent the use of u…

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 860/KOL/2016[2011-2012]Status: DisposedITAT Kolkata19 Jan 2018AY 2011-2012

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

…Agro Industries Ltd., Durgapur maintained in the State Bank. 9. Commercial expediency in relation to the application of section 40A(3) is well recognized by the various courts vide in the cases as under: (i) Attar Singh Gurmukh Singh vs ITO reported in (1991) 191 ITR 667 (SC) (ii) CIT vs CPL Tannery reported in (2009) 318 ITR 179 (Cal) (iii) CIT vs Crescent Export Syndicate in ITA No. 202 of 2008 dated 30.07.2008 (Calcutta High Court) (iv) Anupam Tele Services vs ITO reported in (2014) 43 taxman.com 199 (Guj) (v) Ashok Mondal vs ITO in ITA No. 873/Kol/2012 (Kolkata Tribunal’s order dated 06.02.2014 10. In the cas…

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

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

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)

…afterthought. It is also not the case of the Revenue that the parties to whom the payments have been made are non-existent / bogus or the genuineness of the payment is in doubt. We find that Hon’ble Apex Court in the case of Attar Singh Gurmukh Singh Vs. ITO 191 ITR 667 (SC) has held that the terms of Sec.40A(3) of the Act are not absolute and that considerations of business expediency and other relevant factors are not excluded. It has further held that genuine and bonafide transactions are not taken out of the sweep of the section and it is open to assessee to furnish to the satisfaction of the AO the circums…

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)

…terprises are genuine and the payments are made through banking channel. Thus, the provisions of section 40A(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 In…

Neeraj Purohit, Jaipur vs. ACIT, Jaipur

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

ITA 1037/JPR/2016[2013-14]Status: DisposedITAT Jaipur08 Nov 2017AY 2013-14

For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri R.A. Verma (Addl.CIT)

Section 143(3)Section 36(1)(vii)Section 37Section 37(1)(vii)Section 40A(3)

…e the assessee to make payment by cash and not accepting any other mode of payment. In support of this, Ld. Counsel for the assessee place reliance on the Judgment of the Hon’ble Supreme Court rendered in the case of Attar Singh Gurmukh Singh vs. ITO (1991) 191 ITR 667 (SC) and Prabir Kumar Mullick vs. ITO rendered in the Co-ordinate Bench of this Tribunal. The reliance was also placed in the Judgment of the Hon’ble Gujarat High Court in the case of Anupam Tele Services vs. ITO [2014] 222 Taxman 318 (Guj.), [2014] 268 CTR 121 (Guj.). 5.2 On the contrary, Ld. D/R opposed the submissions and relied upon the de…

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)

…proper investigation by the department as to the identity of the payee and reasonableness of the payment." 17. In this regard, it is pertinent to get into the following decisions on the impugned subject:- Attar Singh Gurmukh Singh vs ITO reported in (1991) 191 ITR 667 (SC) " 3.3.4. Section 40A(3) of the Income-tax Act, 1961, which provides that expenditure in excess of Rs. 2,500 (Rs. 10,000 after the 1987 amendment) would be allowed to be deducted only if made by a crossed cheque or crossed bank draft (except in specified cases) is not arbitrary and does not amount to a restriction on the fundamental right to…

Subham Estcon Pvt. Ltd., Bhubaneswar vs. JCIT, Range-2, Bhubaneswar

In the result, appeal of the assessee is partly allowed

ITA 183/CTK/2016[2011-12]Status: DisposedITAT Cuttack12 Oct 2017AY 2011-12

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2011-2012

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri D.K.Pradhan, DR

Section 40A(3)

…Asse ssment Year : 20 11- 201 2 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER Assessment Year : 2011-2012 Subham Estcon Pvt Ltd., Vs. JCIT, Range-2, HIG-B/128, BDA Duplex Bhubaneswar. Baramunda, Bhubaneswar. PAN/GIR No.AAHCS 4353 C (Appellant) .. ( Respondent) Assessee by : Shri P.K.Mishra, AR Revenue by : Shri D.K.Pradhan, DR Date of Hearing : 11/10/ 2017 Date of Pronouncement : 12 /10/ 2017 O R D E R Per N.S.Saini, AM This is an appeal filed by the assessee against the order of the CIT(A)-3, Bhubaneswar dat…