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.

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 667)

Srl Construction Pvt Ltd, Jalna vs. ACIT, Central Circle 2, Aurangabad

In the result, appeal of the assessee is dismissed

ITA 847/PUN/2024[2019-20]Status: DisposedITAT Pune29 Jan 2025AY 2019-20

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.847/Pun/2024 िनधा"रण वष" / Assessment Year : 2019-20 Srl Construction Pvt. Ltd., V The Acit, 197, Khasgaon, Jafrabad, S Central Circle-2, Jalna – 444203. Aurangabad. Pan: Aaqcs7227L Appellant/ Assessee Respondent /Revenue Assessee By Shri Prateekjha – Ar Revenue By Shri Ajay Kumar Keshari – Cit(Dr) Date Of Hearing 16/12/2024 Date Of Pronouncement 29/01/2025 आदेश/ Order Per Dr.Dipak P.Ripote, Am : This Is An Appeal Filed By The Assessee Against The Order Of Ld.Principal Commissioner Of Income Tax(Central)-Nagpur, Passed Under Section 263 Of The Income Tax Act, 1961; Dated 08.03.2024 For A.Y.2019-20. The Assessee Has Raised The Following Grounds Of Appeal : “1. A) On The Facts & Circumstance Prevailing In The Case & In Law, Honorable Pr. Cit (Central), Nagpur Has Erred In Not Considering The Submission Made By The Appellant In Fair And

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

…f Rs.67,65,000/- being URD Purchases which are necessary to incurred in executing the civil construction work. Since, the expenditure is expediant to run the business of the appellant and in view of the decision in the case of Attar Singh Gurumukhsing v/s ITO 191 ITR 667. (B) Further, the civil construction work relets to execution of the schemes of the Government of Maharashtra like drinking water proggram and construction of road the work was to be complted within time bound limit given by the government in the tender. (C) In view of the above narrated reasons, the honorable Pr. CIT (Central), Nagpur has erred…

M/S. Amrut Distilleries Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

ITA 950/BANG/2023[2017-18]Status: DisposedITAT Bangalore28 Jan 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

For Appellant: Shri. Prateek P, CAFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore

Section 133ASection 40A(3)

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ANDSHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.948 to 950/Bang/2023 Assessment Years : 2015-16, 2016-17, 2017-18 M/s. Amrut Distilleries Pvt. Ltd., Vs. DCIT, 7th Floor, No.30, JNR City Centre, Central Circle – 1(1), Rajaram Mohan Roy Road, Bangalore. Sampangi Ram Nagar, Bengaluru– 560 027. PAN : AACCA 6529 R APPELLANT RESPONDENT Assessee by : Shri. Prateek P, CA Revenue by : Shri. Sridhar E, CIT(DR)(ITAT), Bangalore. Date of hearing : 04.11.2024 Date of Pronouncement : 28.01.2025 ORDER Per Laxmi Prasad…

M/S. Amrut Distilleries Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

ITA 949/BANG/2023[2016-17]Status: DisposedITAT Bangalore28 Jan 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

For Appellant: Shri. Prateek P, CAFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore

Section 133ASection 40A(3)

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ANDSHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.948 to 950/Bang/2023 Assessment Years : 2015-16, 2016-17, 2017-18 M/s. Amrut Distilleries Pvt. Ltd., Vs. DCIT, 7th Floor, No.30, JNR City Centre, Central Circle – 1(1), Rajaram Mohan Roy Road, Bangalore. Sampangi Ram Nagar, Bengaluru– 560 027. PAN : AACCA 6529 R APPELLANT RESPONDENT Assessee by : Shri. Prateek P, CA Revenue by : Shri. Sridhar E, CIT(DR)(ITAT), Bangalore. Date of hearing : 04.11.2024 Date of Pronouncement : 28.01.2025 ORDER Per Laxmi Prasad…

M/S. Amrut Distilleries Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

ITA 948/BANG/2023[2015-16]Status: DisposedITAT Bangalore28 Jan 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

For Appellant: Shri. Prateek P, CAFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore

Section 133ASection 40A(3)

…IN INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ANDSHRI. SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.948 to 950/Bang/2023 Assessment Years : 2015-16, 2016-17, 2017-18 M/s. Amrut Distilleries Pvt. Ltd., Vs. DCIT, 7th Floor, No.30, JNR City Centre, Central Circle – 1(1), Rajaram Mohan Roy Road, Bangalore. Sampangi Ram Nagar, Bengaluru– 560 027. PAN : AACCA 6529 R APPELLANT RESPONDENT Assessee by : Shri. Prateek P, CA Revenue by : Shri. Sridhar E, CIT(DR)(ITAT), Bangalore. Date of hearing : 04.11.2024 Date of Pronouncement : 28.01.2025 ORDER Per Laxmi Prasad…

Shree Ram Cargo Private Limited, Pune vs. Income Tax Officer, Ward 6(5), Pune, Pmt Building, Shankar Shet Road

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

ITA 1568/PUN/2024[2015-16]Status: DisposedITAT Pune16 Dec 2024AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1568/Pun/2024 "नधा"रण वष" / Assessment Year : 2015-16 Shree Ram Cargo Private Limited, Vs. Ito, Ward-6(5), 3-A & B, Archies Court, Pune Shankar Shet Road, Pune 411 037 Maharashtra Pan : Aalcs3844A Appellant Respondent

For Appellant: Shri Nikhil MuthaFor Respondent: Shri Ajay Kumar Keshari

Section 143(2)Section 143(3)Section 250Section 40Section 40ASection 40A(3)

…ch below Rs 20,000/- for which expenditure was incurred. All the purchase bills were also produced by the ld AR in his paper book filed. 4.6.1. We find that the Hon’ble Supreme Court had held in the case of Attar Singh Gurmukh Singh vs ITO reported in (1991) 191 ITR 667 (SC) had held as below:- It will be clear from the provisions of section 40A(3) and Rule 6DD that they are intended to regulate the business transactions 8 Shree Ram Cargo Private Limited and to prevent the use of unaccounted money or reduce the chances to use black money for business transactions. In interpreting a taxing statute the court ca…

M.M.Construction, Moradabad vs. ITO, Ward-1(1), Moradabad

Appeal is allowed in above terms

ITA 729/DEL/2020[2011-12]Status: HeardITAT Delhi05 Dec 2024AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 729/Del/2020 : Asstt. Year : 2011-12 M. M. Construction, Vs Income Tax Officer, C-81, Ashiyana Colony, Kanth Ward-1(1), Road, Moradabad-244001 Moradabad-244001 (Appellant) (Respondent) Pan No. Aaifm1910H Assessee By : Sh. Akash Ojha, Adv. Revenue By : Sh. Akhilesh Kumar Yadav, Sr. Dr Date Of Hearing: 02.12.2024 Date Of Pronouncement: 05.12.2024 Order Per Satbeer Singh Godara: This Assessee’S Appeal For Assessment Year 2011-12, Arises Against The Order Of Cit(A), Moradabad Dated 24.09.2019 In Appeal No. 134/Ito-1(1)/Mbd/2017-18 In Proceedings U/S 143(3) R.W.S. 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. Akash Ojha, AdvFor Respondent: Sh. Akhilesh Kumar Yadav, Sr. DR

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

…rtmental representative seeks to buttress the point that the aim & objective of the impugned statutory provision is to control unaccounted money claimed as business deduction as per honourable apex court landmark decision in Attar Singh Gurmukh Singh Vs. ITO, 191 ITR 667 (SC). 5. We have given our thoughtful consideration to assessee’s and Revenue’s vehement contentions against and in support of the impugned disallowance and find no reason to sustain the same. We wish to make it clear that the assessee is in unorganized civil contractor activities wherein it had made payments to various suppliers which is nowher…

Gold Ak, Tenkasi vs. ITO 3(3), Chennai

In the result, the appeals filed by the assessee are partly- allowed for statistical purposes as indicated against each of the issues

ITA 1051/CHNY/2024[2021-22]Status: DisposedITAT Chennai06 Nov 2024AY 2021-22

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri Abhishek Murali, CAFor Respondent: Smt. R. Anita, Addl.CIT

Section 132Section 132(4)Section 143(3)Section 153ASection 40A(3)

…ly to block assessments in general. The provision however, would apply only where expenditure in question has been incurred and claimed in the computation of income. The Supreme Court, in the case of Attar Singh Gurmukh Singh Vs. Income Tax Officer, Ludhiana (191 ITR 667), reiterates this position as well. In the present case, the Tribunal confirms as a finding of fact at para 17 of its order that no expenditure has been incurred except the investment in gold. The consideration paid towards the investment has been duly brought to tax as unexplained income, such income not having been claimed as expenditure in the…

Gold Ak, Tenkasi vs. ITO 3(3), Chennai

In the result, the appeals filed by the assessee are partly- allowed for statistical purposes as indicated against each of the issues

ITA 1050/CHNY/2024[2020-21]Status: DisposedITAT Chennai06 Nov 2024AY 2020-21

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri Abhishek Murali, CAFor Respondent: Smt. R. Anita, Addl.CIT

Section 132Section 132(4)Section 143(3)Section 153ASection 40A(3)

…ly to block assessments in general. The provision however, would apply only where expenditure in question has been incurred and claimed in the computation of income. The Supreme Court, in the case of Attar Singh Gurmukh Singh Vs. Income Tax Officer, Ludhiana (191 ITR 667), reiterates this position as well. In the present case, the Tribunal confirms as a finding of fact at para 17 of its order that no expenditure has been incurred except the investment in gold. The consideration paid towards the investment has been duly brought to tax as unexplained income, such income not having been claimed as expenditure in the…

Gold Ak, Tenkasi vs. ITO 3(3), Chennai

In the result, the appeals filed by the assessee are partly- allowed for statistical purposes as indicated against each of the issues

ITA 1049/CHNY/2024[2019-20]Status: DisposedITAT Chennai06 Nov 2024AY 2019-20

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri Abhishek Murali, CAFor Respondent: Smt. R. Anita, Addl.CIT

Section 132Section 132(4)Section 143(3)Section 153ASection 40A(3)

…ly to block assessments in general. The provision however, would apply only where expenditure in question has been incurred and claimed in the computation of income. The Supreme Court, in the case of Attar Singh Gurmukh Singh Vs. Income Tax Officer, Ludhiana (191 ITR 667), reiterates this position as well. In the present case, the Tribunal confirms as a finding of fact at para 17 of its order that no expenditure has been incurred except the investment in gold. The consideration paid towards the investment has been duly brought to tax as unexplained income, such income not having been claimed as expenditure in the…

Gold Ak, Tenkasi vs. ITO 3(3), Chennai

In the result, the appeals filed by the assessee are partly- allowed for statistical purposes as indicated against each of the issues

ITA 1048/CHNY/2024[2018-19]Status: DisposedITAT Chennai06 Nov 2024AY 2018-19

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri Abhishek Murali, CAFor Respondent: Smt. R. Anita, Addl.CIT

Section 132Section 132(4)Section 143(3)Section 153ASection 40A(3)

…ly to block assessments in general. The provision however, would apply only where expenditure in question has been incurred and claimed in the computation of income. The Supreme Court, in the case of Attar Singh Gurmukh Singh Vs. Income Tax Officer, Ludhiana (191 ITR 667), reiterates this position as well. In the present case, the Tribunal confirms as a finding of fact at para 17 of its order that no expenditure has been incurred except the investment in gold. The consideration paid towards the investment has been duly brought to tax as unexplained income, such income not having been claimed as expenditure in the…

Gold Ak, Tenkasi vs. ITO 3(3), Chennai

In the result, the appeals filed by the assessee are partly- allowed for statistical purposes as indicated against each of the issues

ITA 1047/CHNY/2024[2017-18]Status: DisposedITAT Chennai06 Nov 2024AY 2017-18

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri Abhishek Murali, CAFor Respondent: Smt. R. Anita, Addl.CIT

Section 132Section 132(4)Section 143(3)Section 153ASection 40A(3)

…ly to block assessments in general. The provision however, would apply only where expenditure in question has been incurred and claimed in the computation of income. The Supreme Court, in the case of Attar Singh Gurmukh Singh Vs. Income Tax Officer, Ludhiana (191 ITR 667), reiterates this position as well. In the present case, the Tribunal confirms as a finding of fact at para 17 of its order that no expenditure has been incurred except the investment in gold. The consideration paid towards the investment has been duly brought to tax as unexplained income, such income not having been claimed as expenditure in the…

Gold Ak, Tenkasi vs. ITO 3(3), Chennai

In the result, the appeals filed by the assessee are partly- allowed for statistical purposes as indicated against each of the issues

ITA 1046/CHNY/2024[2016-17]Status: DisposedITAT Chennai06 Nov 2024AY 2016-17

Bench: Shri Mahavir Singhand Shri Jagadish

For Appellant: Shri Abhishek Murali, CAFor Respondent: Smt. R. Anita, Addl.CIT

Section 132Section 132(4)Section 143(3)Section 153ASection 40A(3)

…ly to block assessments in general. The provision however, would apply only where expenditure in question has been incurred and claimed in the computation of income. The Supreme Court, in the case of Attar Singh Gurmukh Singh Vs. Income Tax Officer, Ludhiana (191 ITR 667), reiterates this position as well. In the present case, the Tribunal confirms as a finding of fact at para 17 of its order that no expenditure has been incurred except the investment in gold. The consideration paid towards the investment has been duly brought to tax as unexplained income, such income not having been claimed as expenditure in the…

Ayub Abdul Khandar Tamatgar, Dharwad vs. JCIT, Hubli

In the result appeal of the assessee is partly allowed

ITA 854/BANG/2015[2010-11]Status: DisposedITAT Bangalore23 Oct 2024AY 2010-11

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Years : 2010-11

For Appellant: N.G Rasalkar, AdvocateFor Respondent: Ms. Neha Sahay, JCIT (DR)

Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K, JUDICIAL MEMBER Assessment Years : 2010-11 Ayub Abdul Khandar Tamatgar, Vs. The Jt. Commissioner of 01, Lines, Near Marc Plot, Income Tax, Range -2, Cotton Market, Hubballi. Dharwad. . PAN – ACGPT 0817 Q APPELLANT RESPONDENT Assessee by : N.G Rasalkar, Advocate Revenue by : Ms. Neha Sahay, JCIT (DR) Date of hearing : 06.08.2024 Date of Pronouncement : 23.10.2024 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This is an appeal filed by the assessee against the order passed by the…

Burmah Devi W/O. Gokul Chand, Rewari vs. ITO Ward -1, Rewari

In the result, the grounds and appeal filed by the assessee are allowed

ITA 9555/DEL/2019[2009-10]Status: DisposedITAT Delhi11 Sept 2024AY 2009-10

Bench: Shri S.Rifaur Rahman & Shri Sudhir Kumarburmah Devi, Vs. Ito, Ward 1, W/O Gokul Chand, Rewari. Flat No.133, Shanti Lok Society, Sector 3, Bawal Road, Rewari (Haryana). (Pan : Apzpd7437E) (Appellant) (Respondent) Assessee By : Shri Pranav Yadav, Advocate Revenue By : Shri Kanv Bali, Sr. Dr Date Of Hearing : 18.07.2024 Date Of Order : 11.09.2024 Order Per S.Rifaur Rahman,Am: This Appeal Has Been Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals), Rohtak [“Ld. Cit(A)”, For Short] Dated 23.10.2019 For Assessment Year 2009-10. 2. Brief Facts Of The Case Are, Original Assessment Was Made Under Section 143 (3) Of The Income-Tax Act, 1961 (For Short “The Act”) Vide Order Dated 28.11.2011. While Framing Assessment, The Ao Observed That The Assessee Made Cash Payments Of Rs.77,47,703/- Against Purchase Of Goods & Also Made

For Appellant: Shri Pranav Yadav, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR

Section 143Section 40A(3)

…the similar issue on record, Hon’ble Punjab & Haryana High Court in the case of Gurdas Garg vs. CIT (A) (supra) has held as under :- “8. The respondent's case is also supported by the judgment of the Supreme Court in Attar Singh Gurmukh Singh vs. ITO, (1991) 4 SCC 385. 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 business activitie…

Om Prakash, Mohindergarh vs. ITO Ward -02, Narnaul

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

ITA 3151/DEL/2019[2013-14]Status: DisposedITAT Delhi11 Jul 2024AY 2013-14

Bench: Shri G.S.Pannu & Shri Kul Bharat[Assessment Year : 2013-14] Om Parkash, Vs Ito, Vill.Hudina, Narnaul, Mahendragarh, Ward-02, Haryana-123001. Narnaul. Pan-Boupp3320P Appellant Respondent Appellant By Ms.Rano Jain, Adv. & Ms. Mansi Jain, Ca Respondent By Shri Sandeep Kr.Mishra, Sr.Dr Date Of Hearing 26.04.2024 Date Of Pronouncement 11.07.2024 Order Per Kul Bharat, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit(A), Rohtak Dated 13.03.2019 For The Assessment Year 2013- 14. The Assessee Has Raised Following Grounds Of Appeal:-

Section 142(1)Section 143(2)Section 40A(3)

…ITAT) 5 | P a g e 8) Dhuri Wines vs. DCIT, ITA No. 1155/Chd/2013 dated 09.10.2013 Chd- ITAT) 9) R.C. Goyal vs. CIT, ITA No. 636/2012 (Delhi HC) 10) Gurdas Garg vs. CIT, ITA No. 413/2014 dated 16.07.2015 (P&H HC) 11) Attar Singh Gurmukh Singh vs. ITO, (1991) 191 ITR 667 (SC).” 8. Ld. Counsel for the assessee vehemently argued that despite having noted that purchases were genuine, the lower authorities proceeded to make impugned addition in an arbitrary manner and contrary to the settled position of law. Ld. Counsel for the assessee submitted that the Co-ordinate Benches of the Tribunal have held that if the purc…

ITO Ward 3, Panipat vs. Narender Singh, Panipat

In the result, the appeal of the revenue is dismissed

ITA 3321/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Jun 2024AY 2017-18

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarasstt. Year: 2017-18 Ito Ward 3, Vs. Narender Singh Panipat 217, New Shanti Nagar, Panipat, Haryana 132103 Pan Bokps2460F (Appellant) (Respondent)

For Appellant: Shri Amit Kaushik, AdvocateFor Respondent: Shri Anshul, Sr. DR

Section 142(1)Section 143(2)Section 40A(3)

…eported as [2005] 93 ITD 263 in para 6 and 7 held that “6. We have carefully considered rival submissions and relevant facts of the case. Hon'ble Supreme Court while, interpreting the provision of Section 40A(3) in the case of Attar Singh Gurmukh Singh v. ITO 191 ITR 667 at page 672 and 673 held thus "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 dear 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…

Mudit Kumar Bajaj, Ujjain vs. ITO-1(2), Ujjain

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

ITA 550/IND/2023[2018-19]Status: HeardITAT Indore18 Jun 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Respondent/ Revenue) Pan: Aezpb2621P Assessee By Ms. Nupur Ladha & Shri Vaibhav Siroliya, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.06.2024 Date Of Pronouncement 18.06.2024 O R D E R

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

…r create black money should not be regarded as curtailing the freedom trade or business." 10. The above cited judgment of Hon’ble A.P High Court V Mudiam Oil Co Vs. ITO has been upheld by the Hon’ble Supreme Court in the case of Attar Singh Gurumukh Vs. ITO 191 ITR 667 and the relevant observation of Hon’ble Supreme Court in para 7 and 8 are as under: “7. In our opinion, there is little merit in this contention. 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…

Murshid Ahmed, Faridabad vs. ITO, Ward-1(5), Faridabad

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

ITA 3124/DEL/2019[2007-08]Status: DisposedITAT Delhi18 Apr 2024AY 2007-08

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia[Assessment Year : 2007-08] Murshid Ahmed, Vs Ito, J-100, Ashok Chowk, Ward-1(5), Adarsh Nagar, Jaipur, Faridabad, Haryana. Rajasthan-302004. Pan-Aagpa2309E Appellant Respondent Appellant By Shri Rakesh Jain, Adv. Respondent By Shri Anuj Garg, Sr. Dr Date Of Hearing 21.03.2024 Date Of Pronouncement 18.04.2024 Order Per Kul Bharat, Jm The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By Ld. Cit(A), Faridabad Dated 31.01.2019 For The Assessment Year 2007- 08. The Assessee Has Raised Following Grounds Of Appeal:-

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “E” BENCH: NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER [Assessment Year : 2007-08] Murshid Ahmed, vs ITO, J-100, Ashok Chowk, Ward-1(5), Adarsh Nagar, Jaipur, Faridabad, Haryana. Rajasthan-302004. PAN-AAGPA2309E APPELLANT RESPONDENT Appellant by Shri Rakesh Jain, Adv. Respondent by Shri Anuj Garg, Sr. DR Date of Hearing 21.03.2024 Date of Pronouncement 18.04.2024 ORDER PER KUL BHARAT, JM The present appeal filed by the assessee is directed against the order passed by Ld. CIT(A), Faridabad dated 31.01.2019 for the asses…

M/S. Adarsh Vidya Kendra Trust, Bengaluru vs. The Pr. Commissioner of Income Tax, Central, Bangalore

ITA 142/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Apr 2024AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Subramanian S., D.R

Section 12ASection 143(2)Section 153(9)

…ITA No.141/Bang/2024 M/s. Amala Jyothi Vidya Kendra Trust, Bangalore ITA No.142/Bang/2024 M/s. Adarsh Vidya Kendra Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.141/Bang/2024 Assessment Year: 2018-19 M/s. Amala Jyothi Vidya Kendra Trust Sy.No.69, Pipe Line Road BWSSB Colony Chikkagollarahatti Viswaneedam Post Magadi Main Road Vs. PCIT (Central) Bengaluru Bengaluru 560 091 PAN NO : AABTA9843Q APPELLANT RESPONDENT ITA No.142/Bang/2024 Assessment Year: 2018-19 M/s. Adarsh Vidya Kendra Trust 8…

M/S. Amala Jyothi Vidya Kendra Trust, Bengaluru vs. The Pr. Commissioner of Income Tax, Central, Bangalore

ITA 141/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Apr 2024AY 2018-19

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

Section 12ASection 143(2)Section 153(9)

…ITA No.141/Bang/2024 M/s. Amala Jyothi Vidya Kendra Trust, Bangalore ITA No.142/Bang/2024 M/s. Adarsh Vidya Kendra Trust, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.141/Bang/2024 Assessment Year: 2018-19 M/s. Amala Jyothi Vidya Kendra Trust Sy.No.69, Pipe Line Road BWSSB Colony Chikkagollarahatti Viswaneedam Post Magadi Main Road Vs. PCIT (Central) Bangalore Bengaluru 560 091 PAN NO : AABTA9843Q APPELLANT RESPONDENT ITA No.142/Bang/2024 Assessment Year: 2018-19 M/s. Adarsh Vidya Kendra Trust 8…

Attar Singh Gurmukh Singh v. ITO

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

Also referred to as

Also reported as

Sections most often in play

Issues it is cited on

Judgments citing Attar Singh Gurmukh Singh v. ITO

Srl Construction Pvt Ltd, Jalna vs. ACIT, Central Circle 2, Aurangabad

M/S. Amrut Distilleries Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

M/S. Amrut Distilleries Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

M/S. Amrut Distilleries Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

Shree Ram Cargo Private Limited, Pune vs. Income Tax Officer, Ward 6(5), Pune, Pmt Building, Shankar Shet Road

M.M.Construction, Moradabad vs. ITO, Ward-1(1), Moradabad

Gold Ak, Tenkasi vs. ITO 3(3), Chennai

Gold Ak, Tenkasi vs. ITO 3(3), Chennai

Gold Ak, Tenkasi vs. ITO 3(3), Chennai

Gold Ak, Tenkasi vs. ITO 3(3), Chennai

Gold Ak, Tenkasi vs. ITO 3(3), Chennai

Gold Ak, Tenkasi vs. ITO 3(3), Chennai

Ayub Abdul Khandar Tamatgar, Dharwad vs. JCIT, Hubli

Burmah Devi W/O. Gokul Chand, Rewari vs. ITO Ward -1, Rewari

Om Prakash, Mohindergarh vs. ITO Ward -02, Narnaul

ITO Ward 3, Panipat vs. Narender Singh, Panipat

Mudit Kumar Bajaj, Ujjain vs. ITO-1(2), Ujjain

Murshid Ahmed, Faridabad vs. ITO, Ward-1(5), Faridabad

M/S. Adarsh Vidya Kendra Trust, Bengaluru vs. The Pr. Commissioner of Income Tax, Central, Bangalore

M/S. Amala Jyothi Vidya Kendra Trust, Bengaluru vs. The Pr. Commissioner of Income Tax, Central, Bangalore