What is CIT v. CPL Tannery authority for?

Disallowance under Section 40A(3) of the Income-tax Act, 1961, is not justified for cash payments if they are genuine, made out of business expediency, and the assessee's bona fides are not disputed, even after the 2009 amendments to the section.

How many judgments cite CIT v. CPL Tannery?

64 judgments on BharatTax cite CIT v. CPL Tannery (318 ITR 179), spanning 2015 to 2024.

CIT v. CPL Tannery (318 ITR 179)

M/S Sarbari Suplimentary C. S. Shop, Purulia vs. ITO, WD-3(4), Kolkata, Purulia

In the result, the appeal of the assessee for A

ITA 860/KOL/2016[2011-2012]Status: DisposedITAT Kolkata19 Jan 2018AY 2011-2012

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm] I.T.A. No. 858 & 860/Kol/2016 Assessment Years: 2010-11 & 2011-12 M/S. Sarbari Supplimentary C.S. Shop..............................………………………...........Appellant At. Sarbari, P.O. Neturia, Purulia – 723 121 [Pan : Abjfs 8433 M] Income Tax Officer……………………………………………….............................................Respondent Ward 3(4), Asansol, Sahana Apartment, Lower Chelidanga, Asansol – 713 304 Appearances By: Shri U. Dasgupta, Advocate Appearing On Behalf Of The Assessee. Shri Sallong Yaden, Addl. Cit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 17, 2018 Date Of Pronouncing The Order : January 19, 2018 Order Per P.M. Jagtap, A.M. These Two Appeals Filed By The Assessee Are Directed Against Two Separate Orders Passed By The Ld. Cit(Appeals), Asansol Both Dated 23.03.2016 For A.Y. 2010-11 & 2011-12 & Since Some Of The Issues Involved Therein Are Common, The Same Have Been Heard Together & Are Being Disposed Of By A Single Consolidated Order For The Sake Of Convenience. 2. First We Take Up The Appeal Of The Assessee For A.Y. 2010-11 Being Ita No. 858/Kol/2016. Ground No 1 Raised In This Appeal Is General In Nature Which Does Not Call For Any Specific Adjudication.

Section 40Section 40A(3)Section 85Section 86

…9. Commercial expediency in relation to the application of section 40A(3) is well recognized by the various courts vide in the cases as under: (i) Attar Singh Gurmukh Singh vs ITO reported in (1991) 191 ITR 667 (SC) (ii) CIT vs CPL Tannery reported in (2009) 318 ITR 179 (Cal) (iii) CIT vs Crescent Export Syndicate in ITA No. 202 of 2008 dated 30.07.2008 (Calcutta High Court) (iv) Anupam Tele Services vs ITO reported in (2014) 43 taxman.com 199 (Guj) (v) Ashok Mondal vs ITO in ITA No. 873/Kol/2012 (Kolkata Tribunal’s order dated 06.02.2014 10. In the case of Ashok Mondal (supra), the Coordinate Bench of this Trib…

M/S Sarbari Suplimentary C. S. Shop, Purulia vs. ITO, WD-3(4), Kolkata, Purulia

In the result, the appeal of the assessee for A

ITA 858/KOL/2016[2010-2011]Status: DisposedITAT Kolkata19 Jan 2018AY 2010-2011

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm] I.T.A. No. 858 & 860/Kol/2016 Assessment Years: 2010-11 & 2011-12 M/S. Sarbari Supplimentary C.S. Shop..............................………………………...........Appellant At. Sarbari, P.O. Neturia, Purulia – 723 121 [Pan : Abjfs 8433 M] Income Tax Officer……………………………………………….............................................Respondent Ward 3(4), Asansol, Sahana Apartment, Lower Chelidanga, Asansol – 713 304 Appearances By: Shri U. Dasgupta, Advocate Appearing On Behalf Of The Assessee. Shri Sallong Yaden, Addl. Cit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 17, 2018 Date Of Pronouncing The Order : January 19, 2018 Order Per P.M. Jagtap, A.M. These Two Appeals Filed By The Assessee Are Directed Against Two Separate Orders Passed By The Ld. Cit(Appeals), Asansol Both Dated 23.03.2016 For A.Y. 2010-11 & 2011-12 & Since Some Of The Issues Involved Therein Are Common, The Same Have Been Heard Together & Are Being Disposed Of By A Single Consolidated Order For The Sake Of Convenience. 2. First We Take Up The Appeal Of The Assessee For A.Y. 2010-11 Being Ita No. 858/Kol/2016. Ground No 1 Raised In This Appeal Is General In Nature Which Does Not Call For Any Specific Adjudication.

Section 40Section 40A(3)Section 85Section 86

…9. Commercial expediency in relation to the application of section 40A(3) is well recognized by the various courts vide in the cases as under: (i) Attar Singh Gurmukh Singh vs ITO reported in (1991) 191 ITR 667 (SC) (ii) CIT vs CPL Tannery reported in (2009) 318 ITR 179 (Cal) (iii) CIT vs Crescent Export Syndicate in ITA No. 202 of 2008 dated 30.07.2008 (Calcutta High Court) (iv) Anupam Tele Services vs ITO reported in (2014) 43 taxman.com 199 (Guj) (v) Ashok Mondal vs ITO in ITA No. 873/Kol/2012 (Kolkata Tribunal’s order dated 06.02.2014 10. In the case of Ashok Mondal (supra), the Coordinate Bench of this Trib…

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

In the result, all the 03 Appeals i

ITA 718/DEL/2017[2009-10]Status: DisposedITAT Delhi07 Nov 2017AY 2009-10

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 194JSection 201Section 201(3)Section 250(6)Section 263

…telecom operator. This is merely a standard facility that can be availed by any telecom operator holding a valid telecom license. Further reliance in this regard on the decision of the Hon'ble Mumbai Tribunal in the case of Pacific Internet India Pvt. Ltd., (318 ITR 179), where in the context of payments made by an internet service providers for obtained bandwidth from MTNI/VSNL for provisions of internet services to its subscribers, the Hon'ble Tribunal has held that bandwidth represents standard facility provided by MTNI/VSNL and hence, payments made by the assessee for bandwidth availed by the assessee canno…

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

In the result, all the 03 Appeals i

ITA 717/DEL/2017[2008-09]Status: DisposedITAT Delhi07 Nov 2017AY 2008-09

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 194JSection 201Section 201(3)Section 250(6)Section 263

…telecom operator. This is merely a standard facility that can be availed by any telecom operator holding a valid telecom license. Further reliance in this regard on the decision of the Hon'ble Mumbai Tribunal in the case of Pacific Internet India Pvt. Ltd., (318 ITR 179), where in the context of payments made by an internet service providers for obtained bandwidth from MTNI/VSNL for provisions of internet services to its subscribers, the Hon'ble Tribunal has held that bandwidth represents standard facility provided by MTNI/VSNL and hence, payments made by the assessee for bandwidth availed by the assessee canno…

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

In the result, all the 03 Appeals i

ITA 716/DEL/2017[2007-08]Status: DisposedITAT Delhi07 Nov 2017AY 2007-08

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 194JSection 201Section 201(3)Section 250(6)Section 263

…telecom operator. This is merely a standard facility that can be availed by any telecom operator holding a valid telecom license. Further reliance in this regard on the decision of the Hon'ble Mumbai Tribunal in the case of Pacific Internet India Pvt. Ltd., (318 ITR 179), where in the context of payments made by an internet service providers for obtained bandwidth from MTNI/VSNL for provisions of internet services to its subscribers, the Hon'ble Tribunal has held that bandwidth represents standard facility provided by MTNI/VSNL and hence, payments made by the assessee for bandwidth availed by the assessee canno…

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

In the result, all the 03 Appeals i

ITA 3781/DEL/2013[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 194JSection 201Section 201(3)Section 250(6)Section 263

…telecom operator. This is merely a standard facility that can be availed by any telecom operator holding a valid telecom license. Further reliance in this regard on the decision of the Hon'ble Mumbai Tribunal in the case of Pacific Internet India Pvt. Ltd., (318 ITR 179), where in the context of payments made by an internet service providers for obtained bandwidth from MTNI/VSNL for provisions of internet services to its subscribers, the Hon'ble Tribunal has held that bandwidth represents standard facility provided by MTNI/VSNL and hence, payments made by the assessee for bandwidth availed by the assessee canno…

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

In the result, all the 03 Appeals i

ITA 3780/DEL/2013[2008-09 (F.Y. 2007- 08)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 194JSection 201Section 201(3)Section 250(6)Section 263

…telecom operator. This is merely a standard facility that can be availed by any telecom operator holding a valid telecom license. Further reliance in this regard on the decision of the Hon'ble Mumbai Tribunal in the case of Pacific Internet India Pvt. Ltd., (318 ITR 179), where in the context of payments made by an internet service providers for obtained bandwidth from MTNI/VSNL for provisions of internet services to its subscribers, the Hon'ble Tribunal has held that bandwidth represents standard facility provided by MTNI/VSNL and hence, payments made by the assessee for bandwidth availed by the assessee canno…

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

In the result, all the 03 Appeals i

ITA 3779/DEL/2013[2007-08 (F.Y. 2006-07)]Status: DisposedITAT Delhi07 Nov 2017

Bench: Shri H.S. Sidhu & Shri Prashant Maharishi

For Appellant: Sh. Salil Kapoor & Ms. Ananya KapoorFor Respondent: Sh. S.S. Rana, CIT(DR)

Section 194JSection 201Section 201(3)Section 250(6)Section 263

…telecom operator. This is merely a standard facility that can be availed by any telecom operator holding a valid telecom license. Further reliance in this regard on the decision of the Hon'ble Mumbai Tribunal in the case of Pacific Internet India Pvt. Ltd., (318 ITR 179), where in the context of payments made by an internet service providers for obtained bandwidth from MTNI/VSNL for provisions of internet services to its subscribers, the Hon'ble Tribunal has held that bandwidth represents standard facility provided by MTNI/VSNL and hence, payments made by the assessee for bandwidth availed by the assessee canno…

ITO, WD-2(3), Durgapur vs. M/S Kajora Pachai & C. S. Shop, Burdwan

In the result, all the appeals of assessee are allowed

ITA 502/KOL/2015[2010-2011]Status: DisposedITAT Kolkata17 Oct 2017AY 2010-2011

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A No. 502/Kol/2015 Assessment Year : 2010-11 Ito, Ward-2(3), Durgapur -Vs- M/S Kajora Pachai & C.S. Shop [Pan: Aagfk 2341 E] (Appellant) (Respondent)

For Appellant: Shri Saurabh Kumar, Addl. CITFor Respondent: Shri K.K. Khemka, Advocate

Section 143(3)Section 40A(3)

…from the provisions of section 40A(3) and rule 6DD that they are intended to regulate business transactions and to prevent the use of unaccounted money or reduce the chances to use black money for business transactions." CIT vs CPL Tannery reported in (2009) 318 ITR 179 (Cal) The contention of the assessee that he purchased goods from suppliers who are producers of hides and skins, has not been refuted either by the AO or by the CITA. The second contention of the assessee that owing to business expediency, obligation and exigency, the assessee had to make cash payment for purchase of goods so essential for carry…

M/S Galaxy Dwellers (P) Ltd., New Delhi vs. DCIT, New Delhi

Appeal of the assessee is allowed

ITA 5293/DEL/2013[2006-07]Status: DisposedITAT Delhi15 Sept 2017AY 2006-07

Bench: Shri I. C. Sudhir & Shri O. P. Kanti.T. Appeal No. 5293/Del/2013 & I.T. Appeal No.3029/Del/2014 Assessment Years : 2006–2007 & 2007-08. M/S. Galaxy Dwellers (P) Ltd., Dy. Commissioner C/O. M/S. Rra Taxindia, Vs. Of Income Tax, D–28, South Extension, Part–I, Central Circle : 4, N E W D E L H I – 110 049. New Delhi. Pan : Aaccg 3782 C (Appellant) (Respondent)

For Appellant: Shri Ashwani Taneja, Adv.; &For Respondent: Shri A. K. Saroha, CIT [DR]

Section 143(3)Section 153ASection 40A(3)

…and to prevent the use of unaccounted money or reduce the chances to use black money for business transactions. " 11 I.T. Appeal No. 5293/Del/2013 AND I.T. Appeal No.3029/Del/2014 Assessment Years : 2006–2007 & 2007-08. CIT vs CPL Tannery reported in (2009) 318 ITR 179 (Cal) The second contention of the assessee that owing to business expediency, obligation and exigency, the assessee had to make cash payment for purchase of goods so essential for carrying on of his business, was also not disputed by the AO. The genuinity of transactions, rate of gross profit or the fact that the bonafide of the assessee that pa…

DCIT, Circle - 2, Minapore, Paschim Medinipur vs. Shri Jugal Kishore Das, Paschim Medinipur

In the result the appeal of the revenue is dismissed

ITA 1707/KOL/2014[2010-2011]Status: DisposedITAT Kolkata13 Sept 2017AY 2010-2011

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Shri S.S.Viswanethra Ravi, Jm ] Assessment Year : 2010-11 D.C.I.T., Circle-2, -Versus- Shri Jugal Kishore Das Midnapore Paschim Medinipur (Pan: Adxpd 2305 B) (Appellant) (Respondent) For The Appellant: Shri David Z.Chawngthu, Addl. Cit(Sr.Dr) For The Respondent: Shri Somnath Ghosh, Advocate Date Of Hearing : 10.08.2017. Date Of Pronouncement : 13.09.2017. Order Per J.Sudhakar Reddy, Am: This Is An Appeal By The Revenue Directed Against The Order Of The Commissioner Of Income Tax-(A)-Xxxvi, Kolkata Relating To A.Y. 2010-11 On The Following Grounds : “1. That On The Facts & In The Circumstances Of The Case, The Ld.Commissioner Of Income-Tax (Appeals)-Xxxvi, Kolkata Was Not Justified In Deleting Addition Aggregating To Rs 86,55,000/-, Made U/S 40A(3) On Account Of Cash Payments Of Rs 45,80,000/- To M/S United Spirits & Rs 40,75,000/- To M/S Vtr Marketing, ; 2. That On The Facts & In The Circumstances Of The Case, The Ld.Commissioner Of Income-Tax (Appeals) - Xxxvi, Kolkata Was Not Justified In Deleting Addition Of Rs 86,55,000/- U/S 40A(3), Ignoring Assessee'S Own Statement Recorded On Oath U/S 131 On 15/03/2013, That Payments Exceeding Rs 20,000/- Were Made In Violation Of The Provisions Of Section 40A(3) Read With Rule-6Dd ; 3. That On The Facts & In The Circumstances Of The Case, The Ld. Commissioner Of Income-Tax (Appeals) -Xxxvi, Kolkata Was Not Justified In Deleting Addition Of Rs 86,55,000/- U/S 40A(3), Ignoring The Fact That The Assessee Failed To Substantiate His Claim That Payments Were Made In Violation Of The Provisions Of Section 40A(3) Read With Rule-6Dd Due To Commercial Expediency ;”

For Appellant: Shri David Z.Chawngthu, Addl. CIT(Sr.DR)For Respondent: Shri Somnath Ghosh, Advocate

Section 131Section 40ASection 40A(3)

…business expediency factors have not been dispensed with in the amended provisions of section 40A(3) of the Act w.e.f. 1.4.09. 4.6.2. We draw support from the following case laws in support of the aforesaid contentions :- CIT vs CPL Tannery reported in (2009) 318 ITR 179 (Cal) The second contention of the assessee that owing to business expediency, obligation and exigency, the assessee had to make cash payment for purchase of goods so essential for carrying on of his business, was also not disputed by the AO. The genuinity of transactions, rate of gross profit or the fact that the bonafide of the assessee that p…

ITO, Ward - 2(2), Asansol vs. Naba Kumar Mandal, Burdwan

In the result, appeal of revenue is dismissed

ITA 1273/KOL/2017[2008-09]Status: DisposedITAT Kolkata06 Sept 2017AY 2008-09

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 40A(3)Section 85Section 86

…from the provisions of section 40A(3) and rule 6DD that they are intended to regulate business transactions and to prevent the use of unaccounted money or reduce the chances to use black money for business transactions." CIT vs CPL Tannery reported in (2009) 318 ITR 179 (Cal) The contention of the assessee that he purchased goods from suppliers who are producers of hides and skins, has not been refuted either by the AO or by the CITA. The second contention of the assessee that owing to business expediency, obligation and exigency, the assessee had to make cash payment for purchase of goods so essential for carry…

Income Tax Officer-Ward-30(1), Kolkata vs. M/S Leather Point, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 2855/KOL/2013[2009-2010]Status: DisposedITAT Kolkata11 Aug 2017AY 2009-2010

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 2855/Kol/2013 Assessment Year : 2009-10 I.T.O. Ward-30(1), Kolkata -Vs- M/S Leather Point. [Pan: Aabfl1459P] (Appellant) (Respondent)

For Appellant: Shri Saurabh Kumar, Addl. CIT DRFor Respondent: Shri Soumitra Choudhury, Advocate

Section 142(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 2855/Kol/2013 Assessment Year : 2009-10 I.T.O. Ward-30(1), Kolkata -vs- M/s Leather Point. [PAN: AABFL1459P] (Appellant) (Respondent) For the Appellant : Shri Saurabh Kumar, Addl. CIT DR For the Respondent : Shri Soumitra Choudhury, Advocate Date of Hearing : 26.07.2017 Date of Pronouncement : 11.08.2017 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax (Appeals) -XIV, Kolkata [ in short the ld CITA] i…

Santosh Kumar Soni, Kolkata vs. ITO, WD-45(2), Kolkata

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

ITA 403/KOL/2014[2005-2006]Status: DisposedITAT Kolkata24 Mar 2017AY 2005-2006

Bench: Shri P.M. Jagtap

Section 143(1)Section 143(3)Section 148Section 40A(3)

…rn, as rightly observed by the ld. CIT(Appeals), was extremely improbable and beyond human probability. As regards the reliance placed by the ld. counsel for the assessee on the decision of the Hon’ble Calcutta High Court in the case of CIT –vs.- CPL Tannery [318 ITR 179 (Cal.)] in support of the assessee’s case, it is observed that the disallowance made in the said case under section 40A(3) was mainly deleted by the Tribunal after having found that the case of the assessee was covered by exceptional circumstances as specified in Rule 6DD of the Income Tax Rules and the appeal filed by the Revenue challenging the…

Tara Art Printer Pvt. Ltd., New Delhi vs. ITO, New Delhi

In the result, assessee's appeal stands allowed

ITA 2688/DEL/2016[2012-13]Status: DisposedITAT Delhi23 Jan 2017AY 2012-13

Bench: Shri J. Sudhakar Reddyay: 2012-13

For Appellant: Sh. Sanjiv Rai Mehra, FCAFor Respondent: Sh. Amrit Lal, Sr.D.R

Section 40A(3)

…from the provisions of section 40A(3) and rule 6DD that they are intended to regulate business transactions and to prevent the use of unaccounted money or reduce the chances to use black money for business transactions." CIT vs CPL Tannery reported in (2009) 318 ITR 179 (Cal) "The second contention of the assessee that owing to business expediency, obligation and exigency, the assessee had to make cash payment for purchase of goods so essential for carrying on of his business, was also not disputed by the AO. The genuinity of transactions, rate of gross profit or the fact that the bona fide of the assessee that…

Lintas India P.Ltd, Mumbai vs. DCIT (TDS) 2(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 3803/MUM/2015[2012-13]Status: DisposedITAT Mumbai18 Jan 2017AY 2012-13

Bench: Shri C.N. Prasad, Jm & Shri N.K. Pradhan, Am

For Appellant: Smt. Neha BarveFor Respondent: Shri. Rajesh Ojha

Section 194CSection 194JSection 201(1)Section 3Section 9(1)(vii)

…of HFCL Infotel Limited Vs. ITO MANU/IG/5036/2005: (2006) 99 TTJ 440, referred to the decision of Madras High Court in the case of Skycell Communications Ltd. Further, ITAT Mumbai bench in Pacific Internet (India) Pvt. Ltd. Vs. ITO MANU/WB/0620/2008 : (2009) 318 ITR 179 (AT) has relied upon the observations rendered in Estel Communications Pvt. Ltd. (Supra) and Skycell Communications Ltd(supra) and held that payment for use of internet is not covered by the provision of Section 194J. 6. In the case of Ushodaya Enterprises P. Ltd. Vs. ACIT(2012) 53 SOT 193, Hyderabad Bench held the payment made towards internet…

M/S Excel Engineers, Kolkata vs. J.C.I.T (OSD) Cir - 51, Kolkata.

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

ITA 1588/KOL/2013[2009-10]Status: DisposedITAT Kolkata25 Nov 2016AY 2009-10

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

For Appellant: Shri Subhas Agarwal, AdvocateFor Respondent: Shri Debnath Lahiri, JCIT

Section 143(3)Section 194CSection 40

…Coch/2011 dated 22.3.2013. He also placed reliance on the following high court decisions in support of various propositions made out in his arguments :- Attar Singh Gurmukh Singh vs ITO reported in (1991) 191 ITR 667 (SC) CIT vs CPL Tannery reported in (2009) 318 ITR 179 (Cal) CIT vs Crescent Export Syndicate in ITA No. 202 of 2008 dated 30.7.2008 – Calcutta High Court Anupam Teleservices vs ITO reported in (2014) 43 taxmann.com 199 (Guj) Sri Laxmi Satyanarayana Oil Mill vs CIT reported in (2014) 49 taxmann.com 363 (AP) 4.5. In response to this, the ld DR argued that the case laws relied upon by the ld AR were p…

Smt Ira Panja, Burdwan vs. ITO, WD-2(3), Asansol

In the result, the appeal of assessee is allowed

ITA 270/KOL/2014[2009-2010]Status: DisposedITAT Kolkata27 Oct 2016AY 2009-2010

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm] I.T.A No. 270/Kol/2014 Assessment Year: 2009-10 Smt. Ira Panja (Pan:Akipp2629Q) Vs. Income-Tax Officer, Wd-2(3), Asansol (Appellant) (Respondent) Date Of Hearing: 20.10.2016 Date Of Pronouncement: 27.10.2016

For Appellant: Shri T. P. Roy, AdvocateFor Respondent: Shri P. K. Chakraborty, Addl. CIT, Sr. DR

Section 143(3)Section 40A(3)Section 6D

…mercial expediency in relation to the application of section 40A(3) is well recognized by the various Courts vide in the cases as under:- (i) Attar Singh Gurmukh Singh –vs.- ITO reported in (1991) 191 ITR 667 (SC) (ii) CIT –vs.- CPL Tannery reported in (2009) 318 ITR 179 (Cal.); (iii) CIT –vs.- Crescent Export Syndicate in ITA No. 202 of 2008 dated 30.07.2008 (Calcutta High Court); (iv) Anupam Tele Services –vs.- ITO reported in (2014) 43 taxman.com 199 (Guj.); (v) Ashok Mondal –vs.- ITO in ITA No. 873/KOL/2012 (Kolkata Tribunal’s order dated 06.02.2014); 10. In the case of Ashok Mondal (supra), the Coordinate Be…

M/S Shibpur Pachai Shop, Burdwan vs. ITO, WD-1(4), Asansol

In the result the appeal by the assessee is allowed

ITA 340/KOL/2014[2008-09]Status: DisposedITAT Kolkata19 Oct 2016AY 2008-09

Bench: Hon’Ble Sri N.V.Vasudevan, Jm] I.T.A No. 340/Kol/2014 Assessment Year : 2008-09

For Respondent: Shri.Divakar Chakraborthy JCIT

Section 22Section 40A(3)Section 85Section 86

…rule 6DD that they are intended to regulate business transactions and to prevent the use of unaccounted money or reduce the chances to use black money for business transactions." 6 M/s. Shibpur Pachai Shop. A.Yr.2008-09 CIT vs CPL Tannery reported in (2009) 318 ITR 179 (Cal) The contention of the assessee that he purchased goods from suppliers who are producers of hides and skins, has not been refuted either by the AO or by the CITA. The second contention of the assessee that owing to business expediency, obligation and exigency, the assessee had to make cash payment for purchase of goods so essential for carry…

Srikanta Mondal, Burdwan vs. ITO, WD-2(2), Asansol, Burdwan

In the result the appeal by the assessee is allowed

ITA 333/KOL/2014[2010-2011]Status: DisposedITAT Kolkata19 Oct 2016AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm] I.T.A No. 333/Kol/2014 Assessment Year : 2010-11 Srikanta Mondal -Vs.- I.T.O., Ward-2(2) Burdwan Asansol [Pan : Agxpm 6698 K] (Appellant) (Respondent)

For Appellant: Shri U.Dasgupta, AdvocateFor Respondent: Shri.Divakar Chakraborthy JCIT

Section 22Section 40A(3)Section 85Section 86

…40A(3) and rule 6DD that they are intended to regulate business transactions and to prevent the use of unaccounted money or reduce the chances to use black money for business transactions." 6 Srikanta Mondal A.Yr.2010-11 CIT vs CPL Tannery reported in (2009) 318 ITR 179 (Cal) The contention of the assessee that he purchased goods from suppliers who are producers of hides and skins, has not been refuted either by the AO or by the CITA. The second contention of the assessee that owing to business expediency, obligation and exigency, the assessee had to make cash payment for purchase of goods so essential for carry…

CIT v. CPL Tannery

What is CIT v. CPL Tannery authority for?

Also referred to as

Judgments citing CIT v. CPL Tannery

M/S Sarbari Suplimentary C. S. Shop, Purulia vs. ITO, WD-3(4), Kolkata, Purulia

M/S Sarbari Suplimentary C. S. Shop, Purulia vs. ITO, WD-3(4), Kolkata, Purulia

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

Vodafone Mobile Services Ltd., New Delhi vs. ITO, Karnal

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

Sh. Vodafone Digilink Ltd., Karnal vs. CIT (TDS), Chandigarh

ITO, WD-2(3), Durgapur vs. M/S Kajora Pachai & C. S. Shop, Burdwan

M/S Galaxy Dwellers (P) Ltd., New Delhi vs. DCIT, New Delhi

DCIT, Circle - 2, Minapore, Paschim Medinipur vs. Shri Jugal Kishore Das, Paschim Medinipur

ITO, Ward - 2(2), Asansol vs. Naba Kumar Mandal, Burdwan

Income Tax Officer-Ward-30(1), Kolkata vs. M/S Leather Point, Kolkata

Santosh Kumar Soni, Kolkata vs. ITO, WD-45(2), Kolkata

Tara Art Printer Pvt. Ltd., New Delhi vs. ITO, New Delhi

Lintas India P.Ltd, Mumbai vs. DCIT (TDS) 2(1), Mumbai

M/S Excel Engineers, Kolkata vs. J.C.I.T (OSD) Cir - 51, Kolkata.

Smt Ira Panja, Burdwan vs. ITO, WD-2(3), Asansol

M/S Shibpur Pachai Shop, Burdwan vs. ITO, WD-1(4), Asansol

Srikanta Mondal, Burdwan vs. ITO, WD-2(2), Asansol, Burdwan