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

Monika Chitrasen Patil, Jalgaon vs. Income-Tax Officer, Ward - 1 (2), Jalgaon

ITA 1425/PUN/2019[2012-13]Status: DisposedITAT Pune10 Oct 2022AY 2012-13

Bench: Shri S.S. Viswanethra Ravi

For Appellant: Smt. Deepa KhareFor Respondent: Shri M.G. Jasnani

Section 40A(3)

…s in the cash book. The finding of Tribunal in the above said cases are applicable to the facts on hand and no disallowance u/s. 40A(3) is warranted. 6. I note that the Hon’ble Supreme Court in the case of Attar Singh Gurmukh Singh Vs. ITO reported in (1991) 191 ITR 667 (SC) held that the provisions u/s. 40A(3) of the Act must not be read in isolation or to the exclusion of Rule 6DD. Further, it was observed that the provisions u/s. 40A(3) of the Act are not intended to restrict the business activities. It is insisted only to enable the AO to ascertain whether the cash payments made are out of the income from di…

Govind Ramprashad Baheti, Hingoli vs. Income-Tax Officer, Ward - 1(4), Parbhani

Appeal is allowed in above terms

ITA 1395/PUN/2018[2008-09]Status: DisposedITAT Pune07 Oct 2022AY 2008-09

Bench: Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No.1395/Pun/2018 िनधा"रण वष" / Assessment Year: 2008-09 Govind Ramprashad Baheti, Vs. Ito, Ward-1(4), C/O Bansilal Kabra, Parbhani. Advocate, 1St Floor, Ambika Market, Jalna- 431203. Pan : Airpb1246N Appellant Respondent Assessee By : Shri Sanjeev Kumar Kabra Revenue By : Shri M. G. Jasnani Date Of Hearing : 28.09.2022 Date Of Pronouncement : 07.10.2022 आदेश / Order Per S. S. Godara, Jm: This Assessee’S Appeal For Assessment Year 2008-09 Arises Against The Cit(A)-1, Aurangabad’S Order Dated 27.06.2018 Passed In Case No. Abd/Cit(A)/335/2013-14, Involving Proceedings U/S 143(3) R.W.S. 263 Of The Income Tax Act, 1961; In Short “The Act”. Heard Both The Parties. Case File Perused.

For Appellant: Shri Sanjeev Kumar KabraFor Respondent: Shri M. G. Jasnani

Section 143(3)Section 40A(3)

…y, M/s Subhash Fertilizer Pvt. Ltd. and M/s Shriram Fertilizers, Nanded to the tune of Rs.50,000/- and Rs.4,85,000/-; respectively. 3. Mr. Jasnani vehemently argued in light of hon’ble apex court’s landmark decision in Attar Singh Gurmukh Singh vs. ITO [1991] 191 ITR 667 (SC) that is the purpose of the impugned statutory provision is to prevent flow of unaccounted money in business activities. And also that once the assessee could not prove the overwhelming exigencies over and above those specified in Rule 6DD of the Income Tax Rules, 1962, the impugned section 40A(3) disallowance deserves to be upheld. 4. We hav…

Ashish Manoj Bhatia, Ahmedabad vs. DCIT, Cirlce-4(2), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 338/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad28 Sept 2022AY 2015-16

Bench: Smt.Annapurna Guptaasstt.Year : 2015-16 Ashish Manoj Bhatia Dcit, Cir.4(2) 10, Kameshwardev Society Vs Ahmedabad. Opp: Kishan Bungalows Bodakdev, Ahmedabad. Pan : Ahspb 1199 E

For Appellant: NoneFor Respondent: Shri Mukesh Thawani

Section 10(38)Section 132(1)Section 250(6)

…been observed by the than Apex Court that the Courts will not be obvious to the notorious fact of life...." ; The contention of the AO on cross examination is accepted in view of Hon'ble Supreme Court Judgments recorded at 82 ITR 540 (SC), 214 ITR 801 (SC) & 191 ITR 667 (SC) as all material facts were clearly disclosed to the appellant. In such circumstances, the ratio laid down by case law if accepted in this peculiar case, becomes far from the destined judicial path stipulated therein. The appellant was not able to prove the ownership of the shares as same is alleged to have happened through payment of cash a…

Mana Ram Ganpat Ram & Co., New Delhi vs. ITO, Ward- 62(1), New Delhi

In the result, appeal of the assessee is allowed

ITA 6764/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Sept 2022AY 2015-16

Bench: Sh. Anil Chaturvedi & Sh. Challa Nagendra Prasadmana Ram Ganpat Ram & Vs. Ito Co., Praveen Aggarwal & Ward – 62(1) Co., Cas, 23, Bhai Veer New Delhi Singh Marg, Gole Market, New Delhi-110 001 Pan No. Aahfm 2570 Q (Appellant) (Respondent) Assessee By Shri Kvsr Krishna, C.A. Revenue By Shri Jitender Chand, Sr. D.R. Date Of Hearing: 01.09.2022 Date Of Pronouncement: 13.09.2022 Order Per Anil Chaturvedi, Am:

Section 143(3)Section 40A(3)

…ase of the Revenue that the expenses are not genuine or are bogus and have been booked for the purpose of inflating expenditure and thereby reducing the profits. We further find that Hon’ble Apex Court in the case of 6 Attar Singh Gurmukh Singh vs. ITO [1991] 191 ITR 667 (SC) has held that provision of Section 40A(3) of the Act are not intended to restrict the business activities and insistence of payment by crossed cheque or crossed bank draft is insisted so as to enable the assessing authority to ascertain whether the payment is genuine or whether it is out of the income from disclosed sources. It has further h…

Shri Shivaji Bhimaji Gaikwad, Nashik vs. Income-Tax Officer, Ward 1(2), Nashik

ITA 364/PUN/2022[2011-12]Status: DisposedITAT Pune30 Aug 2022AY 2011-12

Bench: Shri S.S. Viswanethra Ravi

For Appellant: Shri Sanket JoshiFor Respondent: Shri M.G. Jasnani

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

…rescribed limit of Rs.20,000/- vide show cause notice. The explanation given by the assessee was reproduced by the AO and the assessee placed reliance on the decision of Hon’ble Supreme Court in the case of Attar Singh Gurmukh Singh Vs. ITO reported in (1991) 191 ITR 667 (SC). The AO found that the submissions of assessee is not acceptable and added an amount of Rs.15,00,000/- to the 3 ITA No.364/PUN/2022, A.Y. 2011-12 total income of the assessee on account of violation of provisions u/s. 40A(3) of the Act vide its order dated 27-12-2018 passed u/s. 143(3) of the Act. The CIT(A), NFAC, Delhi confirmed the view…

Sant Damaji Sahakari Sakhar Karkhana Ltd, Solapur vs. Assistant Commissioner of Income-Tax, Circle - 1, Solapur

The appeal is dismissed

ITA 205/PUN/2018[2013-14]Status: DisposedITAT Pune26 Aug 2022AY 2013-14

Bench: Shri S.S. Godara & G.D. Padmahshalim/S. Sant Damaji Sahakari Acit, Circle -1 Sakhar Karkhana Ltd. Aaykar Bhavan A/P. Mangalwedha Vs. Hotgi Road Tal. Mangalwedha Solapur 413003 Dist. Soalpur 413305 Pan –Aaats5265K Appellant Respondent Appellant By: None Respondent By: Shri Sardar Singh Meena Date Of Hearing: 17.08.2022 Date Of Pronouncement: 26.08.2022 O R D E R Per S.S. Godara, Jm This Assessee’S Appeal For Ay 2013-14 Arises Against The Cit(A) 7, Pune’S Order Dated 25.10.2017 Passed In Case No. Pn/Cit (A)-7/Cir-1/10570/2016- 17, Involving Proceedings Under Section 143(3) Of The Income Tax Act, 1961 (In Short The Act).

For Appellant: NoneFor Respondent: Shri Sardar Singh Meena

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

…t both the lower authorities have rejected the assessee’s impugned claim regarding regular salaries paid to employees only without even questioning the overwhelming genuineness element embedded therein. Mr. Meena quoted Attar Singh Gurmukh Singh vs ITO (1991) 191 ITR 667 (SC) and Rule 6DD of Income Tax Rules in support of the impugned disallowance. He could hardly rebut the fact that case law Anupam Teleservices Ltd. vs ITO (2014) 366 ITR 122 (Guj) has dealt with the similar question of regular & continuing relationship between payer and payee to conclude that such an overwhelming genuine instance of cash payment…

Commissioner of Income Tax, Kol-II, Kolkata vs. Bhartiya Hotels Ltd

ITAT/170/2014HC Calcutta05 Jul 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE BIVAS PATTANAYAK

Section 255(4)Section 260ASection 40A(3)

…member had taken note of the decision of the High Court of Kerala in the case of Commissioner of Income Tax (Appeals) vs. Muthoot Brothers reported in 247 ITR 27 (Ker.). With regard to the decision in the case of Attar Singh Gurmukh singh vs. ITO reported in 191 ITR 667 (SC) which was referred to by the learned judicial member, as rightly pointed out by the learned Advocate appearing for the respondent/assessee, in the said case, admittedly payments were made in cash exceeding a sum of Rs.2500/-. In the background of those facts, the Court had rendered a decision holding that cash payment exceeding pre…

Deputy Commissioner of Income-Tax, Panvel Circle, Panvel vs. Nitin Narayan Adhikari, Raigad

Appeal is dismissed in above terms

ITA 1666/PUN/2019[2009-10]Status: DisposedITAT Pune15 Jun 2022AY 2009-10

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am आयकर अपीऱ सं. / Ita No.1666/Pun/2019 ननधधारण वषा / Assessment Year : 2009-10

For Appellant: Shri Shailajeet Shrihari ChafekarFor Respondent: Shri S. P. Walimbe

Section 143(3)Section 40A(3)

…hearing that the Assessing Officer had rightly made the impugned disallowance on account of the assessee’s failure in explaining the compelling circumstances in light of Rule 6DD of the Income Tax Rules. He also quoted Attar Singh Gurmukh Singh V/s ITO (1991) 191 ITR 667(SC) that purpose of the impugned statutory provision is not to regulate genuine business transactions but to prevent use of unaccounted money as well as for reducing chances of usage of black money therein. 4. We find no merit in Revenue’s instant sole substantive grievance. It has already come on record that the assessee herein had acted merely…

Varindera Overseas (P) Ltd, Ludhiana vs. Deputy Commissioner of Income Tax, Range-1, Jalandhar

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

ITA 713/ASR/2017[2006-07]Status: DisposedITAT Amritsar17 May 2022AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: NoneFor Respondent: Sh. S. M. Surendranath, Sr. DR

Section 40ASection 40A(3)

…adhoc addition u/s 40A(3) of the Act, in arbitrarily and mechanical manner is against the spirit of law. 4 Varindera Overseas (P) Ltd. v. Dy. CIT 6. In view of the Hon’ble Supreme Court observation in the case of “Attarsingh Guru Mukh Singh Vs. ITO”, (1991) 191 ITR 667 and Amritsar Tribunal in ITA Appeal No. 53/ASR/2015 in the “Royal Wood Furniture, the authorities below have failed to established with documentary evidences any violation of provisions of section 40A(3) of the act by the assessee. In our view, such an addition is required to be deleted. 7. Accordingly, we set aside the order of the ld. CIT(A)…

Mahavir Fleet Operators Pvt. Ltd., Pune vs. Assistant Commissioner of Income-Tax

Appeal is partly allowed in above terms

ITA 1373/PUN/2016[2010-11]Status: DisposedITAT Pune12 May 2022AY 2010-11

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripotemahavir Fleet Operators Pvt. Ltd., Assistant Commissioner Gat No. 1349, Khandvenagar, Of Income Tax, Wagholi, Pune – 412307 Circle – 11(2), Pune Vs. Pan : Aafcm9834N

For Appellant: Shri Pratik SandbhorFor Respondent: Shri S.P. Walimbe

Section 143(3)Section 269SSection 68

…which itself forms a very strong reason to be allowed in light of Anupam Tele services Vs. Income Tax Officer reported in 366 ITR 122 (Guj.). We make it clear that there lordships have already considered Attar Singh Gurmukh Singh Vs. Income Tax Officer (1991) 191 ITR 667 (sc) while concluding that the Rules 6DD providing specific instances of cash payments is not self exhaustive. We thus delete the impugned disallowance component of Rs.16,40,000/- in very terms. 6. Lastly comes depreciation of Rs.30,77,876/- made in both the lower proceedings on account of assessee’s alleged failure to prove existence of fixed a…

Jayant Vanechand Vasa, Sangli vs. Income-Tax Officer

Appeal is partly allowed in above terms

ITA 983/PUN/2016[2008-09]Status: DisposedITAT Pune28 Apr 2022AY 2008-09

Bench: Shri S.S. Godara & Dr. Dipak P. Ripoteshri Jayant Vanechand Vasa The Income Tax Officer, Central Hemangini Palace Kolhapur Opp. Chankyapuri Garden Vs. S.T. Colony, Vishrambag Sangli Pan – Aaopv2392L Appellant Respondent Appellant By: Shri Kishore B Phadke Respondent By: Shri S.P. Walimbe Date Of Hearing: 25.04.2022 Date Of Pronouncement: 28.04.2022 O R D E R Per S.S. Godara, Jm This Assessee’S Appeal For Ay 2008-09 Is Against The Cit(A) 11, Pune’S Order Dated 29.02.2016 Passed In Case No. Pn/Cit (A)-11/Ito(C), Kop/316,318, 320, 321 &322/2015-16 Involving Proceedings Under Section 143(3) R.W.S. 153(A)(B) Of The Income Tax Act, 1961 In Short The Act.

For Appellant: Shri Kishore B PhadkeFor Respondent: Shri S.P. Walimbe

Section 143(3)Section 40A(3)

…’s order. The assessee’s first and foremost contention is that it had not even claimed the impugned expenditure in the P & L Account as this cash payment formed part of current asset schedule only. Learned DR relied on Attar Singh Gurmukh Singh vs. ITO (1991) 191 ITR 667 (SC) explaining the purpose and scope of the impugned statutory provision. The assessee has filed his detailed paper book running into 63 pages comprising of its P & L Account, capital account 3 Shri Jayant Vanechand Vasa as well as balance sheet on 31.03.2008 wherein it had even not claimed these cash payments as revenue expenditure. Faced wit…

M/S. Ratilal & Sons, Mumbai vs. Income Tax Officer-17(3)(1), Mumbai

In the result, appeal by the assessee is allowed

ITA 5276/MUM/2019[2015-16]Status: DisposedITAT Mumbai21 Apr 2022AY 2015-16

Bench: Shri Sandeep Singh Karhail & Shri Gagan Goyal

For Appellant: Shri Jitendra singhFor Respondent: Shri Chandra Vijay, CIT–DR

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

…iation of profit rather than charge, so it is debited to ‘profit and loss appropriation account’ and shall be credited to respective partners’ capital / current accounts. 13. We find that the Hon’ble Supreme Court in Attar Singh Gurmukh Singh v/s ITO: [1991] 191 ITR 667 (SC), while interpreting the term “expenditure” in section 40A(3) of the Act, observed as under: “….the word 'expenditure' has not been defined in the Act. It is a word of wide import. Section 40A(3) refers to the expenditure incurred by the assessee in respect of which payment is made. It means all outgoings are brought under the word 'expenditu…

Sri T C Srinivasa, Tumkur vs. Income Tax Officer Ward-2, Tumkur

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

ITA 131/BANG/2018[2014-15]Status: DisposedITAT Bangalore18 Apr 2022AY 2014-15

Bench: Shri Beena Pillai & Ms. Padmavathy Sassessment Year : 2014-15

For Appellant: Sri. Kirankumar, AdvocateFor Respondent: Sri. Shehnawaz Ul Rahaman Addl CIT

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

…support of the facts before the Honourable Tribunal. (v) The cash payments made to spectra pipes Private Limited was directly deposited in the bank account of Spectra Pipes Private Limited. (v) The Hon’ble Supreme Court in Attar Singh Gurmukh Singh vs ITO (191 ITR 667) held that consideration of business expediency and other relevant factors are not to be excluded. Page 5 of 9 Therefore the learned AR prayed that the disallowance made u/s. 40A(3) is unjustified and need to be deleted. 6. The learned DR supported the decision of the lower authorities. The learned DR mentioned that as per the affidavit para 4…

M/S. P. Gautam & Co., Ahmedabad vs. DCIT, Circle-5(2), Ahmedabad

In the result, we are of the view that the Ld

ITA 538/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad13 Apr 2022AY 2013-14

For Appellant: Shri Jyotish M. Shah, A.RFor Respondent: Shri Shibaji Simlai, Sr. D.R

Section 40A(3)

…ss of payments had not been doubted by revenue authorities, no disallowance I.T.A No. 538/Ahd/2019 A.Y. 2013-14 Page No. 7 M/s. P. Gautam & Co. vs. Dy. CIT could be made under section 40A(3). The Apex Court in case of Attar Singh Gurmukh Singh v. ITO [1991] 191 ITR 667/59 Taxman 11observed that "the terms of section 40A (3) are not absolute. Consideration of business expediency and other relevant factors are not excluded. Genuine and bona fide transactions are not taken out of the sweep of the section. In the case of Anupam Tele Services V. ITO [2014] 43 taxmann.com 199 (Gujarat), the Gujarat High Court held wh…

Ratna Infrastructure Projects Pvt.Ltd., Hyd, Hyderabad vs. DCIT, Central Circle-3, Hyd, Hyderabad

ITA 731/HYD/2016[2012-13]Status: DisposedITAT Hyderabad29 Mar 2022AY 2012-13

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Mohd. Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

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

…ho received the payments were residing at work sites, by failing to furnishing any information in this regard. In this context, it may not be out of context to recite the decision if Hon'ble Supreme Court in the case of Attar Singh Gurmukh Singh Etc. Vs. ITO [191 ITR 667 (1991)] on the issue of scope of provisions of Sec.40A(3), where the ratio of the Hon'ble Court was that provisions of Sec.40A(3), not intended to restrict the business activities, but is only a restraint intended to curb the chances and opportunities to use or create black money. The relevant portion (part) of the head note of the decision refer…

Ratna Infrastructure Projects Pvt.Ltd., Hyd, Hyderabad vs. DCIT, Central Circle-3, Hyd, Hyderabad

ITA 730/HYD/2016[2011-12]Status: DisposedITAT Hyderabad29 Mar 2022AY 2011-12

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Mohd. Afzal, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

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

ACIT, Circle-3(2), Ahmedabad vs. M/S. Kraft Laminate, Ahmedabad

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

ITA 1841/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad16 Mar 2022AY 2015-16

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Years : 2015-16 Assistant Commissioner Of M/S. Kraft Laminate, Income-Tax, Vs C/O. Laxmi Timber, Nr. Circle 3(2), Ahmedabad Mahalaxmi Textile Mill, Opp. Rajbai Patel Timber Market, Narol Naroda Highway, Narol, Ahmedabad-382405 Pan : Aamfk 8120 F अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Revenue By : Shri V.K. Singh, Sr. Dr Assessee By : Shri Manish J. Shah, Advocate सुनवाई क" तार"ख/Date Of Hearing : 24/02/2022 घोषणा क" तार"ख /Date Of Pronouncement: 16/03/2022 आदेश/O R D E R Per P.M. Jagtap, Vice-:

For Appellant: Shri Manish J. Shah, AdvocateFor Respondent: Shri V.K. Singh, Sr. DR

Section 68

…sponding expenditure incurred on purchase of diesel for generator was a genuine business expenditure incurred by the assessee in the ordinary course of its business, the Hon’ble Supreme Court in the case of Attar Singh Gurmukh Singh v. ITO, reported in [1991] 4 SCC 385, has already clarified that even the genuine expenditures are not taken out of the sweep of Section 40A(3) of the Act. The only way out to get over Section 40A(3) for the assessee is to show that the payments in cash were made in the exceptional circumstances as specified in Rule 6DD of Income Tax Rules, 1962. In this regard, it is observed that no…

Vishnu Realcon Private Limited, Jaipur vs. ITO, Ward 4(1), Jaipur

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

ITA 305/JPR/2020[2012-13]Status: DisposedITAT Jaipur08 Feb 2022AY 2012-13

For Appellant: Shri Sunil Kr. Gogra (CA)For Respondent: Smt. Monisha Choudhary (JCIT)

Section 143(3)Section 40A(3)

…ecause the payment is made by the assessee, the claim of the assessee cannot be accepted. Although, the assessee has relied upon its written submissions and has relied upon the judgments contained therein i.e. Shri Attar Singh Gurmukh Singh etc. Vs ITO (1991) 191 ITR 667 (SC) and M/s PACS India Ltd. Vs ACIT (2010) 38 DTR 1(JP Trib). However, the pari materia contained in those judgments are altogether different and are not applicable to the facts of the present case and they are of no help to the case of the assessee. The legislative intent of Section 40A(3) of the Act is to curb those transactions where any expe…

Principal Commissioner of Income Tax, Kolkata - 4 vs. M/S Standard Leather Pvt Ltd

In the result, the appeal is dismissed and the substantial questions of

ITAT/133/2017HC Calcutta07 Jan 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE ANANDA KUMAR MUKHERJEE

For Appellant: Mr. Debasish Choudhury, AdvFor Respondent: Mr. Sukalpa Seal, Adv

Section 133(6)Section 143(3)Section 260ASection 40A(3)

…register and the quantity was clearly verifiable. Thus, the tribunal reappreciated the factual position. The tribunal also referred to the decision of the Hon’ble Supreme Court in Attar Singh Gurumukh Singh –versus- Income Tax Officer reported in (1991) 191 ITR 667 (SC). The learned counsel for the appellant/Revenue also placed the said decision for our consideration. The said decision was rendered in a case where the validity of Section 40A (3) of the Act was challenged. The Hon’ble Supreme Court has rendered the following observation : “The terms of section 40A(3) are not absolute. Consideration…

The Amroli Vibhag Vividh Karyakari Sahakari Mandli Ltd., Surat vs. The DCIT., Circle-2(3), Surat

In the result ground No. 2 of the appeal is dismissed

ITA 1764/AHD/2017[2014-15]Status: DisposedITAT Surat09 Nov 2021AY 2014-15

Bench: Shri Pawan Singh & Dr Arjun Lal Saini

Section 143(3)Section 254(1)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND Dr ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 2198/AHD/2015& ITA No.2386/AHD/2016(AY 2009-10) (Hearing in Virtual Court) The Amroli Vibhag Vividh Assistant Commissioner of Karyakari Sahakari Mandli Income Tax Officer, Circle- Vs Ltd., Utran, Amroli, 6/DCIT, Circle-2(3), Room Tal: Choryasi, Dist. Surat No.612, Aaykar Bhavan, PAN : AAAAT 3043 M Majura Gate, Surat Appellant / assessee Respondent / Revenue ITA No. 3278/AHD/2015 & ITA No.1764/AHD/2017 (AYs 2012-13 & 2014-15) The Amroli Vibhag Vividh DCIT, Circle-2(…