CIT v. Consulting Engineering Group Ltd.

365 ITR 284High Court2014#4101 most cited

What is CIT v. Consulting Engineering Group Ltd. authority for?

An Assessing Officer who finds a transaction with a subcontractor to be unreal must add the commission earned on such transaction as undisclosed income, rather than treating the entire transaction as undisclosed income.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v Consulting Engineering Group Ltd · section 40A(2)(b) · section 143(3) · excessive and unreasonable expenditure · question of fact · commission earned on transaction · undisclosed income

Also reported as

223 Taxmann 440

Sections most often in play

Section 143(3)Section 37 Section 40A(2)(b)

Judgments citing CIT v. Consulting Engineering Group Ltd.

Dy. Commissioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited, Hyderabad

In the result, a) ITA Nos

ITA 1383/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…vity would be about 95%. Therefore the assessee submits that the facts of the case decided by the Hon'ble ITAT are applicable to the facts of the assessee The Hon'ble High Court of Rajasthan in the case of CIT vs. Consulting Engineering Group Ltd, reported in 365 ITR 284 observed that when the Assessing Officer is not satisfied about the accounts of the payments made to the sub contractors, the disallowance of expenditure or increase in profits on estimate basis may be made in the hands of the sub contractor and not in the hands of the assessee. ASR Engg. & Projects Ltd. and to others The assessee further submit…

Dy. Commsioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited., Hyderabad

In the result, a) ITA Nos

ITA 1382/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…vity would be about 95%. Therefore the assessee submits that the facts of the case decided by the Hon'ble ITAT are applicable to the facts of the assessee The Hon'ble High Court of Rajasthan in the case of CIT vs. Consulting Engineering Group Ltd, reported in 365 ITR 284 observed that when the Assessing Officer is not satisfied about the accounts of the payments made to the sub contractors, the disallowance of expenditure or increase in profits on estimate basis may be made in the hands of the sub contractor and not in the hands of the assessee. ASR Engg. & Projects Ltd. and to others The assessee further submit…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1136/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…vity would be about 95%. Therefore the assessee submits that the facts of the case decided by the Hon'ble ITAT are applicable to the facts of the assessee The Hon'ble High Court of Rajasthan in the case of CIT vs. Consulting Engineering Group Ltd, reported in 365 ITR 284 observed that when the Assessing Officer is not satisfied about the accounts of the payments made to the sub contractors, the disallowance of expenditure or increase in profits on estimate basis may be made in the hands of the sub contractor and not in the hands of the assessee. ASR Engg. & Projects Ltd. and to others The assessee further submit…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1135/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…vity would be about 95%. Therefore the assessee submits that the facts of the case decided by the Hon'ble ITAT are applicable to the facts of the assessee The Hon'ble High Court of Rajasthan in the case of CIT vs. Consulting Engineering Group Ltd, reported in 365 ITR 284 observed that when the Assessing Officer is not satisfied about the accounts of the payments made to the sub contractors, the disallowance of expenditure or increase in profits on estimate basis may be made in the hands of the sub contractor and not in the hands of the assessee. ASR Engg. & Projects Ltd. and to others The assessee further submit…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1134/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…vity would be about 95%. Therefore the assessee submits that the facts of the case decided by the Hon'ble ITAT are applicable to the facts of the assessee The Hon'ble High Court of Rajasthan in the case of CIT vs. Consulting Engineering Group Ltd, reported in 365 ITR 284 observed that when the Assessing Officer is not satisfied about the accounts of the payments made to the sub contractors, the disallowance of expenditure or increase in profits on estimate basis may be made in the hands of the sub contractor and not in the hands of the assessee. ASR Engg. & Projects Ltd. and to others The assessee further submit…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1133/HYD/2017[2008-09]Status: DisposedITAT Hyderabad30 Aug 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…vity would be about 95%. Therefore the assessee submits that the facts of the case decided by the Hon'ble ITAT are applicable to the facts of the assessee The Hon'ble High Court of Rajasthan in the case of CIT vs. Consulting Engineering Group Ltd, reported in 365 ITR 284 observed that when the Assessing Officer is not satisfied about the accounts of the payments made to the sub contractors, the disallowance of expenditure or increase in profits on estimate basis may be made in the hands of the sub contractor and not in the hands of the assessee. ASR Engg. & Projects Ltd. and to others The assessee further submit…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1132/HYD/2017[2007-08]Status: DisposedITAT Hyderabad30 Aug 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…vity would be about 95%. Therefore the assessee submits that the facts of the case decided by the Hon'ble ITAT are applicable to the facts of the assessee The Hon'ble High Court of Rajasthan in the case of CIT vs. Consulting Engineering Group Ltd, reported in 365 ITR 284 observed that when the Assessing Officer is not satisfied about the accounts of the payments made to the sub contractors, the disallowance of expenditure or increase in profits on estimate basis may be made in the hands of the sub contractor and not in the hands of the assessee. ASR Engg. & Projects Ltd. and to others The assessee further submit…

ACIT (E), Jaipur vs. S.S. Jain Subodh Shiksha Samiti, Jaipur

In the result, the appeal of the Revenue is dismissed

ITA 895/JPR/2016[2013-14]Status: DisposedITAT Jaipur15 Dec 2017AY 2013-14

For Appellant: Md. Iqbal (Adv.)For Respondent: Shri Varinder Mehta (CIT)

Section 11Section 11(6)Section 12Section 32(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 895/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke The ACIT(E), M/s S.S. Jain Subodh Shiksha Samiti, Vs. Circle, 1 Subodh College Campus, Jaipur. Rambagh Circle, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATS3402L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Md. Iqbal (Adv.) jktLo dh vksj ls@ Revenue by : Shri…

DCIT 10(2), Mumbai vs. Aarvi Encon P.Ltd, Mumbai

ITA 5347/MUM/2013[2010-11]Status: DisposedITAT Mumbai01 Jan 2016AY 2010-11

For Appellant: Dr. K. ShivaramFor Respondent: Shri Mohammed Rizwan

Section 143(3)Section 254(1)Section 36(1)(ii)Section 40ASection 40A(2)(b)

…आयकर आयकर आयकर अपीलीय आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, अिधकरण " ए” खंडपीठ खंडपीठ खंडपीठ मुंबई खंडपीठ मुंबई मुंबई मुंबई INCOME TAX APPELLATE TRIBUNAL,MUMBAI-“A”,BENCH सव"ी जोिग"दर"सह , "याियक सद"य एवं एवं एवं राजे"", लेखा सद"य एवं Before S/Sh. Joginder Singh,Judicial Member & Rajendra,Accountant Member आयकर आयकर अपील अपील संसंसंसं/.ITA No.5347/Mum/2013,िनधा"रण िनधा"रण वष" वष"/Assessment Year-2010-11 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Dy. CIT-10-(2) Vs. M/s. Aarvi Encon Pvt. Ltd. Room No.432, 4th Floor, Unit No.155, 1st Floor Aayakar Bhavan, M.K. Road Shah & Nahar Indl. Estate(A 1) Mumba…