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

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)

…he extent of disallowance u/ 40A(3) of the Act, the value of work in progess would be reduced by this amount. While giving the said direction, the ld. CIT(A) relied on the decision of the Hon'ble Supreme Court in the case of Attar Singh Gurmukh Singh [1991] 191 ITR 667 [SC]. Now the aggrieved assessee has filed the appeal challenging the conclusion of the ld. CIT(A) wherein the first appellate authority held that the disallowance u/ 40A(3) of the Act is proper and the Revenue has also filed cross appeal challenging the direction of the ld. CIT(A) regarding direction to the AO that the amount of disallowance…

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)

…proper investigation by the department as to the identity of the payee and reasonableness of the payment.” 11.2 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) “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 on b…

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)

…ng proper investigation by the department as to the identity of the payee and reasonableness of the payment.” 7.2 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) “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 on b…

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)

…oper investigation by the department as to the identity of the payee and reasonableness of the payment.” 4.3. 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 c…

DCIT, New Delhi vs. M/S. Ramprastha Greens (P) Ltd., New Delhi

ITA 3239/DEL/2013[2010-11]Status: DisposedITAT Delhi16 Feb 2016AY 2010-11

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaay: 2010-11

For Appellant: Smt. Nandita Kanchan, CIT (DR)For Respondent: S/ Shri Ved Jain, Rajesh Jain, CAs

Section 132Section 132(4)Section 40A

…voked in a mere technical manner. He submitted that if the contention of the assessing officer taken as correct an artificial income will be assessed. He further submitted that otherwise also, the Honorable Supreme Court in Attar Singh Gurumukh Singh vs ITO 191 ITR 667 has clearly observed that the purpose of section 40A(3) is to disallow bogus cash payment for increasing the expenditure for artificially reducing assessable income only but not to disallow genuine expenditure though incurred in cash due to business exigencies. He further submitted that the latest judgment of various High Court and Tribunals af…

DCIT, New Delhi vs. M/S. Ramprastha Builders Pvt. Ltd., New Delhi

ITA 3238/DEL/2013[2010-11]Status: DisposedITAT Delhi16 Feb 2016AY 2010-11

Bench: Shri G.D. Agrawal & Shri Sudhanshu Srivastavaay: 2010-11

For Appellant: Smt. Nandita Kanchan, CIT (DR)For Respondent: S/ Shri Ved Jain, Rajesh Jain, CAs

Section 132Section 132(4)Section 40A

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)

…g proper investigation by the department as to the identity of the payee and reasonableness of the payment.” 5.2 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) “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 on b…

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)

…oper investigation by the department as to the identity of the payee and reasonableness of the payment.” 3.3.4. 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) “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 on b…

Aloke Kumar Sarkar, Hooghly vs. ITO, Ward - 2(3), Hooghly

In the result, the appeal of the assessee is allowed

ITA 726/KOL/2011[2005-06]Status: DisposedITAT Kolkata18 Sept 2015AY 2005-06

Bench: Shri Mahavir Singh, Jm & Shri M.Balaganesh, Am] Assessment Year : 2005-06 (Appellant ) (Respondent) Aloke Kumar Sarkar -Versus- I.T.O., Ward-2(3) Hooghly Hooghly (Pan:Akkps 9552 R) For The Appellant : Shri Somnath Ghosh, Advocate For The Respondent : Shri P.K.Chakraborty,Addl.Cit Date Of Hearing : 15.09.2015. Date Of Pronouncement : 18.09.2015. Order Per Shri M.Balaganesh, Am 1. This Appeal Of The Assessee Arises Out Of The Order Of The Learned Cita In Appeal No.177/Cit(A)-Xxxvi/Kol/Wd-2(3),Hooghly/07-08 Dated 07.03.2011 For The Asst Year 2005-06 Arising Out Of The Order Of The Learned Assessing Officer Framed U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’).

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri P.K.Chakraborty,Addl.CIT

Section 143(3)Section 40A(3)

…ustrating proper investigation by the department as to the identity of the payee and reasonableness of the payment.” It is pertinent to place reliance on the decision of the Hon’ble Apex Court in the case of Attar Singh Gurmukh Singh vs ITO reported in (1991) 191 ITR 667 (SC) , wherein it was held that :- “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 f…

Sri.B.K. Chikkaveerappa, Periyapatna vs. ITO, Mysore

In the result, assessee’s appeal is allowed for statistical purposes

ITA 113/BANG/2015[2008-09]Status: DisposedITAT Bangalore31 Aug 2015AY 2008-09

Bench: Smt. Asha Vijayaraghavan, Jm (Smc)

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. P.K.Srihari, Addl.CIT

Section 133ASection 40A(3)

…efore the AO. - The assessee could not produce any receipts issued by the company or by their representatives for having received lee than Rs.20,000/- Accordingly, relying on the decision of the Hon’ble Supreme Court in the case of Attar Singh Gurmukh Singh 191 ITR 667 and Board’s Circular No.717 dated 14-08- 1995, it is observed by the AO that the assessee is not falling under rule 6DD since the rule 6DD(j) which provided for exclusion of payments made in exceptional circumstances when genuineness is proved, has been deleted w.e.f.1996. The CBDT’s Circular cited supra, explains the reasoning for deletion of Ru…

ACIT, Mangalore vs. M/S Mohtisham Estates Pvt. Ltd., Mangalore

In the result, the appeals of the revenue are dismissed and the

ITA 1392/BANG/2012[2009-10]Status: DisposedITAT Bangalore17 Jul 2015AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Jason P Boaz

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri R.K.Mishra, CIT-III

Section 40A(3)

…ee filed written submission and contended that it has not incurred any expenditure, therefore, sec.40A(3)is not applicable. The AO rejected the contention of the assessee and placed reliance on the judgment of in the case of Attar Singh Gurmukh Singh Vs ITO (191 ITR 667)and held that the expenses incurred by the assessee was for acquisition of the land which is nothing but closing stock or work in progress for the purpose of sale in future after making improvement/development to the same in to residential/commercial units. Accordingly, the AO invoked the provisions of sec.40A(3) of the Act and disallowed a sum…

Smt Saira Banu vs. The Assistant Commissioner of Income Tax

ITA/228/2009HC Karnataka26 Jun 2015

Bench: ARAVIND KUMAR,VINEET SARAN

Section 143(1)Section 143(3)Section 260Section 40A(3)

…i. Tolaram Daga –vs- Commissioner of Income Tax, Assam ([1965 ] 57 ITR (Sh.N.) 9) / [1966] Vol.LIX ITR 632 ii. Attar Singh Gurmukh Singh –vs- Income Tax Officer, Ludhiana [1991] 191 ITR 667 iii. Sri Laxmi Satyanarayana Oil Mill –vs- Commissioner of Income Tax [2014] 367 ITR 200 (T & AP) iv. Smt. Harshila Chordia –vs- Income-Tax Officer [2008] 298 ITR 349 (Raj) v. Shri Shankar S. Koliwad –vs - The Income Tax Officer ITA NO.5040/2009 (Dharwad Bench) vi. Patil Vijaykumar and othe…

Income Tax Officer, Ward-1(3), Mysore vs. Sri K S Harish, Mysore

In the result, revenue’s appeal is dismissed

ITA 1114/BANG/2014[2008-09]Status: DisposedITAT Bangalore09 Jan 2015AY 2008-09

For Appellant: Shri P.K. Srihari, Addl. CIT (D.R.)For Respondent: Shri Narendra Sharma, Adv

Section 143(3)Section 36(1)(iii)Section 40A(3)Section 43B

…40A(3) made by the Assessing Officer relying upon the decision of ITAT, Bangalore, in the case of Sri Renukeshwara Rice Mills Vs. ITO which was rendered after analyzing the decision of the Hon'ble Supreme Court in the case of Attar Singh Gurmukh Singh Vs. ITO 191 ITR 667 that was rendered when Rule 6DD(j) allowed business expediency, that was in statute, which is not the case for Assessment Year 2008-09. 2. The CIT (Appeals) further erred in deleting the addition overlooking Revenue favourable decisions of the Hon'ble High Court of Madras in the case of CIT Vs. Venkatadhri Constructions 255 CTR 385 (Mad) and Hon'…