Charan Dass Ashok Kumar v. CIT

365 ITR 367High Court2014#18499 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2017 to 2026.

Also reported as

52 Taxmann.com 424

Sections most often in play

Section 269SSSection 271DSection 273BSection 143(3)Section 156Section 194IASection 244ASection 250
Read the full judgment

Judgments citing Charan Dass Ashok Kumar v. CIT

Bommarabettu Madhu Sudhana Acharya, Udupi vs. Income Tax Officer, Ward-1 and Tps, Udupi

In the result, appeal filed by the assessee is allowed

ITA 937/BANG/2025[2016-17]Status: DisposedITAT Bangalore12 Feb 2026AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year: 2016-17

For Appellant: Ms. Pratibha R., A.RFor Respondent: Sri Balusamy N., D.R
Section 143(1)Section 143(2)Section 143(3)Section 250Section 269SSection 271DSection 274Section 54E

…eceive the entire amount in cash nor any dire need was shown for taking such huge amount in cash. In support of his submission, the learned counsel has placed reliance upon a decision of the Punjab and Haryana High Court, Charan Dass Ashok Kumar v. CIT [2014] 365 ITR 367/[2015] 231 Taxman 513/[2014] 52 taxmann.com 424 and Auto Piston MFG. Co. (P.) Ltd. v. CIT [2013] 355 ITR 414/218 Taxman 150 (Mag.)/38 taxmann.com 61 (Punj. & Har.) as well as the decision of the Madras High Court P. Baskarv. CIT [2012] 340 ITR 560/21 taxmann.com 78. 8. On the other hand, Sri Vijay Bahadur Singh, the learned Senior Counsel contend…

Maheshwarappa Muniramu, Bangalore vs. Joint Commissioner of Income Tax, Range 2(2), Bengaluru

In the result, appeal filed by the assessee is allowed

ITA 757/BANG/2025[2017-18]Status: DisposedITAT Bangalore26 Sept 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18 Maheshwarappa Muniramu #4261/17, 2Nd Cross, 20Th Main Subramanya Nagar Jcit Vs. Bengaluru 560 021 Range 2(2) Bangalore Pan No :Aempm8290C Appellant Respondent Appellant By : Sri Nagaraj K. H., Ca Respondent By : Sri Subramaniam, Jcit Dr Date Of Hearing : 30.06.2025 Date Of Pronouncement : 26.09.2025

For Appellant: Sri Nagaraj K. H., CAFor Respondent: Sri Subramaniam, JCIT DR
Section 143(3)Section 194ISection 244ASection 250Section 269SSection 271DSection 274

…eceive the entire amount in cash nor any dire need was shown for taking such huge amount in cash. In support of his submission, the learned counsel has placed reliance upon a decision of the Punjab and Haryana High Court, Charan Dass Ashok Kumar v. CIT [2014] 365 ITR 367/[2015] 231 Taxman 513/[2014] 52 taxmann.com 424 and Auto Piston MFG. Co. (P.) Ltd. v. CIT [2013] 355 ITR 414/218 Taxman 150 (Mag.)/38 taxmann.com 61 (Punj. & Har.) as well as the decision of the Madras High Court P. Baskarv. CIT [2012] 340 ITR 560/21 taxmann.com 78. 8. On the other hand, Sri Vijay Bahadur Singh, the learned Senior Counsel contend…

DCIT Central Circle-2, Bhubaneswar vs. M/S. Hotel Sukhamaya Pvt. Ltd, Bhubaneswar

In the result, all the three appeals of the Revenue are dismissed

ITA 206/CTK/2022[2012-13]Status: DisposedITAT Cuttack18 Sept 2024AY 2012-13
Section 132Section 269SSection 271D

…not the position in the present case. Herein there was reasonable cause for entering into the transactions in question. Thus, the appellant cannot derive any advantage from the said decision. Similar was the position in Charan Dass Ashok Kumar vs. CIT (2014) 365 ITR 367 (P&H) . Each case has to be decided on its own facts. However, in the present case, the position being different, the appellant cannot derive any advantage from this decision as well. 8. In view of the above, no substantial question of law arises. Consequently, the appeal stands dismissed. 22. After going through the orders of various Hon’ble Hi…

DCIT Central Circle-2, Bhubaneswar vs. M/S. Hotel Sukhamaya Pvt. Ltd, Bhubaneswar

In the result, all the three appeals of the Revenue are dismissed

ITA 205/CTK/2022[2009-10]Status: DisposedITAT Cuttack18 Sept 2024AY 2009-10
Section 132Section 269SSection 271D

…not the position in the present case. Herein there was reasonable cause for entering into the transactions in question. Thus, the appellant cannot derive any advantage from the said decision. Similar was the position in Charan Dass Ashok Kumar vs. CIT (2014) 365 ITR 367 (P&H) . Each case has to be decided on its own facts. However, in the present case, the position being different, the appellant cannot derive any advantage from this decision as well. 8. In view of the above, no substantial question of law arises. Consequently, the appeal stands dismissed. 22. After going through the orders of various Hon’ble Hi…

DCIT, Chennai vs. Dr. Ganesan'S Hitech Diagnostics Centre P Ltd., Chennai

In the result, the appeals of the Revenue in ITA No

ITA 3294/CHNY/2016[2012-13]Status: DisposedITAT Chennai30 Nov 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकरअपीलसं./I.T.A.Nos.3294/Mds/2016, 1761/Mds/2017 & 1762/Mds/2017 ("नधा"रणवष" / Assessment Year: 2012-13) Vs M/S. Dr.Ganesan’S Hitech The Deputy Commissioner Of Diagnostics Centre P Ltd., Income Tax, No.1, Millers Road, Kilpauk, Corporate Circle 1(1), Chennai – 600 010. Chennai – 34. Pan: Aadcd7458H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Ms. S. Deepa, CAFor Respondent: 20.09.2017
Section 143(3)Section 250(6)Section 269SSection 269TSection 271DSection 271E

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी "ी एन "ी "ी एन एन.आर एन आर आर.एस आर एस एस. गणेशन एस गणेशन गणेशन,"याियक गणेशन "याियक "याियक सद"य "याियक सद"य सद"य एवं सद"य एवं एवं "ी एवं "ी "ी ए. मोहन "ी मोहन मोहन अलंकामणी मोहन अलंकामणी अलंकामणी,लेखा अलंकामणी लेखा लेखा सद"य लेखा सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.Nos.3294/Mds/2016, 1761/Mds/2017 & 1762/Mds/2017 ("नधा"रणवष" / Assessment Year: 2012-13) Vs M/s. Dr.Ganesan’s Hitech The Deputy Commissione…

Charan Dass Ashok Kumar v. CIT (365 ITR 367) — Cited in 5 Judgments | BharatTax