Basu Distributor v. ITO

292 ITR 29High Court2007#17545 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2017 to 2020.

Judgments citing Basu Distributor v. ITO

Nandlal L. Kodnaney, Mumbai vs. ITO 26(2)(4), Mumbai

In the result, both the assessee’s appeals are dismissed

ITA 4924/MUM/2014[1992-93]Status: DisposedITAT Mumbai21 Aug 2020AY 1992-93

Bench: Shri Sanjay Arora & Shri Vikas Awasthy

For Appellant: Shri Mayur A. Shah, CAFor Respondent: Ms. Kavita P. Kaushik (Sr. DR)
Section 139Section 143(2)Section 147Section 148Section 148(1)

…ts, section 153(2A) is not attracted. The case falls under section 153(3). Hence, the revisional authority was right in passing the impugned order.’ (pg. 776) Nandlal L. Kondnaney v. ITO, Mumbai The Hon’ble Court in Basu Distributors Pvt. Ltd. v. ITO [2007] 292 ITR 29 (Del), on being confronted with a similar argument, i.e., the applicability of s. 153(2A) vis-à-vis s. 153(3)(ii), held in favour of the applicability of the latter, dismissing the assessee’s petition. The assessee had in the quantum proceedings claimed that it was not hit by the provision of s. 40A(3) as no expenditure exceeding Rs. 20,000/- had…

DCIT, Trichy vs. K.C.P.Shivaraman, Karur

In the result, we dismiss the appeal of the Revenue for assessment year 2009-2010 and allow cross objection of the assessee

ITA 1156/CHNY/2015[2009-10]Status: DisposedITAT Chennai20 Apr 2017AY 2009-10

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. S. Sankaralingam, CIT
Section 40A(3)

…day on which banks are closed. Nevertheless there is much strength in the contention of the ld. Authorised Representative that exceptional situations mentioned in Rule 6DD are not exhaustive. Hon’ble Delhi High Court in the case of Basu Distributor vs. ITO 292 ITR 29 has held that there could be exceptional and unavoidable circumstances that may not find a place in Rule 6DD which would still be a reasonable ground for not applying the rigours of Sec. 40A(3) of the Act. Ld. Commissioner of Income Tax (Appeals) had given a clear finding that assessee could demonstrate business expediency which justified the p…

DCIT, Trichy vs. K.C.P.Shivaraman, Karur

In the result, we dismiss the appeal of the Revenue for assessment year 2009-2010 and allow cross objection of the assessee

ITA 1155/CHNY/2015[2008-09]Status: DisposedITAT Chennai20 Apr 2017AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George]

For Appellant: Shri. S. Sridhar, AdvocateFor Respondent: Shri. S. Sankaralingam, CIT
Section 40A(3)

…day on which banks are closed. Nevertheless there is much strength in the contention of the ld. Authorised Representative that exceptional situations mentioned in Rule 6DD are not exhaustive. Hon’ble Delhi High Court in the case of Basu Distributor vs. ITO 292 ITR 29 has held that there could be exceptional and unavoidable circumstances that may not find a place in Rule 6DD which would still be a reasonable ground for not applying the rigours of Sec. 40A(3) of the Act. Ld. Commissioner of Income Tax (Appeals) had given a clear finding that assessee could demonstrate business expediency which justified the p…

P.Senthil Kumar, Chennai vs. ITO, Chennai

In the result, appeal of the assessee in ITA

ITA 3398/CHNY/2016[2012-13]Status: DisposedITAT Chennai28 Feb 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.3397 & 3398/Mds/2016 "नधा"रण वष" /Assessment Years : 2012-13. Shri. P. Senthil Kumar, Vs. The Income Tax Officer, P-2, Hig Adyar Apartments, Non Corporate Ward 3(3) Kottur Gardens, Chennai. Circular Road, Kotturpuram, Chennai 600 086. [Pan Abbps 1019H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Durai Pandian, Sr. A.R
Section 271BSection 40A(3)

…trative and not exhaustive. Reliance was placed on the judgment of Supreme Court in the case of Attar Singh Gurmukh Singh vs. ITO, 191 ITR 667 and that of Hon’ble Delhi ITA Nos.3397 & 3398/Mds/16 :- 4 -: High Court in the case of Basu Distributor vs. ITO 292 ITR 29. Ld. Commissioner of Income Tax (Appeals) disposed of the appeal considering the submissions of the assessee and took a view that assessee’s case did not fit in any of the clauses of Rule 6DD of the Income Tax Rules. Aaccording to him, judgment of Apex Court in the case of Attar Singh Gurmukh Singh (supra) was in favour of Revenue. Ld. Commissi…

P.Senthil Kumar, Chennai vs. ITO, Chennai

In the result, appeal of the assessee in ITA

ITA 3397/CHNY/2016[2012-13]Status: DisposedITAT Chennai28 Feb 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. Nos.3397 & 3398/Mds/2016 "नधा"रण वष" /Assessment Years : 2012-13. Shri. P. Senthil Kumar, Vs. The Income Tax Officer, P-2, Hig Adyar Apartments, Non Corporate Ward 3(3) Kottur Gardens, Chennai. Circular Road, Kotturpuram, Chennai 600 086. [Pan Abbps 1019H] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. T. Vasudevan, AdvocateFor Respondent: Shri. Durai Pandian, Sr. A.R
Section 271BSection 40A(3)

…trative and not exhaustive. Reliance was placed on the judgment of Supreme Court in the case of Attar Singh Gurmukh Singh vs. ITO, 191 ITR 667 and that of Hon’ble Delhi ITA Nos.3397 & 3398/Mds/16 :- 4 -: High Court in the case of Basu Distributor vs. ITO 292 ITR 29. Ld. Commissioner of Income Tax (Appeals) disposed of the appeal considering the submissions of the assessee and took a view that assessee’s case did not fit in any of the clauses of Rule 6DD of the Income Tax Rules. Aaccording to him, judgment of Apex Court in the case of Attar Singh Gurmukh Singh (supra) was in favour of Revenue. Ld. Commissi…

Basu Distributor v. ITO (292 ITR 29) — Cited in 5 Judgments | BharatTax