CIT v. Avtar Singh & Sons.

194 ITR 80High Court1992#20203 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Sections most often in play

Section 40A(3)Section 6DD

Judgments citing CIT v. Avtar Singh & Sons.

SABHA CHAND,JAIPUR vs. ITO, WARD-2, NARNUAL

In the result, appeal of the assessee is partly allowed

ITA 2790/DEL/2022[2014-15]Status: DisposedITAT Delhi14 Aug 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं.2790/िद"ी/2022 (िन.व. 2014-15) Sabha Chand, 25-Ka-6, Jyoti Nagar Housing Board Lal, Kothi, Jaipur, Rajasthan 302005 ...... अपीलाथ"/Appellant Pan No: Asqpc-9509-C बनाम Vs. Income Tax Officer, Ward-2, ..... "ितवादी/Respondent Nnl, Haryana 132001

For Appellant: Ms. Rano Jain, Ms Sakashi Rustagi, Advocates &For Respondent: Shri Mahesh Kumar, CIT(DR)
Section 40A(3)

…31.05.1977 (supra) clarified that the exceptions listed in Rules 6DD of the Income Tax Rules, 1962 are not exhaustive but are illustrative. The aforesaid circular was explained by Hon’ble Punjab & Haryana High Court in the case of CIT vs. Avtar Singh & Sons, 194 ITR 80. The Hon’ble High court observed: “5. In clarification of the provisions of section 40A(3) and clause (j) of rule 6DD, the CBDT issued 'Circular No. 220, dated 31 -5-1977 (see Taxman’s Direct Taxes Circulars, Vol. 1,1988 edn., p. 428-29) where in paragraph 4 thereof it was stated that though all the circumstances in which the conditions laid down…

ITO, NEW DELHI vs. M/S SURESH KUMAR, NEW DELHI

In the result, the appeal of the revenue is dismissed on all the grounds

ITA 4111/DEL/2015[2011-12]Status: DisposedITAT Delhi09 Dec 2020AY 2011-12

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4111/Del/2015 : Asstt. Year : 2011-12 Ito, Vs M/S. Suresh Kumar, Ward-52(1), 84/367, Sec-1, Diz Area, New Delhi-110002 Gole Market, New Delhi-110001 (Appellant) (Respondent) Pan No. Ajgpk2729R Assessee By : None Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 03.11.2020 Date Of Pronouncement: 09.12.2020

For Appellant: NoneFor Respondent: Sh. Sohail Malik, Sr. DR
Section 40A(3)

…s the fulfilment of both the conditions as aforesaid. In this light, the factum of insistence by the recipients may not alone be sufficient to attract clause 4(iv) of the Circular." 34. The abovesaid circular was explained in CIT v. Avtar Singh & Sons [1992] 194 ITR 80 (Punj. & Har.) with the following observations: "The said circular was noticed and considered in Navsari Waste Cotton Products v. CIT [1987] 163 ITR 378 (Guj.), where it was held that it would appear from clauses (i) to (v) of paragraph 4 of the said circular that if the identity of the seller is known, it would be possible for the Department to c…

M/S. PHARMA BIO SOLUTIONS,,CHINNAVUTAPALLI vs. THE, CIT(A),, VIJAYAWADA

In the result, the appeal of the assessee is dismissed

ITA 114/VIZ/2016[2011-12]Status: DisposedITAT Visakhapatnam16 Nov 2018AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.114/Viz/2016 (धििाारण िर्ा/Assessment Year:2011-2012) M/S Pharma Bio Solutions Vs. Income Tax Officer (Formerly Named As Ward-1(2) M/S Padmaja Laboratories Vijayawada Chinnavutapalli [Pan:Aakfp5523D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri. B.V.S. Chalapathi Rao, Ar प्रत्यार्थी की ओर से/ Respondent By : Smt. Suman Malik, Dr सुनवाई की तारीख / Date Of Hearing : 13.11.2018 घोषणा की तारीख/Date Of Pronouncement : 16.11.2018

For Appellant: Shri. B.V.S. Chalapathi Rao, ARFor Respondent: Smt. Suman Malik, DR
Section 40Section 40A(3)

…relied on the number of decisions before the Ld.CIT(A) which are as under : (a) Hon’ble High Court of Madhya Pradesh in the case of CIT Vs.Mahavir Stores 150 CTR (MP) Page 690(1998) (b) High Court of Punjab & Haryana in the case of CIT Vs. Avatar Singh & Sons 194 ITR 80 (1992) (P&H) The first appellate authority has considered the submissions of the assessee and called for the remand report and given an opportunity to the assessee to explain the reasons for payment in cash. After considering the remand report, the objections of the assessee for the remand report, the Ld.CIT(A) confirmed the addition. The observat…

PRONAB NANDY,HOOGHLY vs. J.C.I.T RANGE - 1,HOOGHLY, HOOGHLY

In the result, appeal of the assessee is dismissed

ITA 1910/KOL/2012[2008-2009]Status: DisposedITAT Kolkata10 Aug 2016AY 2008-2009

Bench: Shri P.M.Jagtap, Am & Shri S.S.Viswanethra Ravi, Jm]

For Appellant: Shri S. K. Sarkar, A.RFor Respondent: Shri Sallong Yaden, Additional C.I.T
Section 143(2)Section 40A(3)

…40A(3) is not absolute. In this connection the Circular No.220 TF No. 206/17/76-IT (A-IDL dated 31-05-1977 is also mentioned as relevant here before your honour with JUDICIAL ANALYSIS: The above said circular was explained in CIT v. Avtar Singh & Sons [1992] 194 ITR 80 (Punj. & Har.) with the following observations: The said circular was noticed and considered in Navsari Waste Cotton Products v. CIT [1987] 163 ITR 378 (Guj.) where it was held that it would appear from clauses (i) to (v) of paragraph 4 of the said circular that if the identity of the seller is known, it would be possible for the Department to cro…