CIT v. K Abdu & Co.

170 Taxmann 297High Court2008#5689 most cited
20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 40(a)(ia)Section 40A(3)

Judgments citing CIT v. K Abdu & Co.

THOMSON GRANITES PRIVATE LIMITED,KOMBODINJAMAKKAL vs. ACIT, CIRCLE 1(1), THRISSUR

In the result, the appeal filed by the assessee stands allowed

ITA 253/COCH/2024[2014-2015]Status: DisposedITAT Cochin06 Mar 2025AY 2014-2015

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2014-15 Thomson Granites Pvt. Ltd. .......... Appellant X/616, Kambodinjamakkal Thazhekkad P.O., Thrissur 680697 [Pan: Aacct0876E] Vs. Acit, Circle - 1(1) .......... Respondent Aayakar Bhavan, Municipal Office Road Sakthan Thampuran Nagar Thrissur 680001 Appellant By: Shri Aneesh Vishwanathan, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 09.01.2025 Date Of Pronouncement: 06.03.2025

For Appellant: Shri Aneesh Vishwanathan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 40Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI INTURI RAMA RAO, AM AND SHRI PRAKASH CHAND YADAV, JM Assessment Year: 2014-15 Thomson Granites Pvt. Ltd. .......... Appellant X/616, Kambodinjamakkal Thazhekkad P.O., Thrissur 680697 [PAN: AACCT0876E] vs. ACIT, Circle - 1(1) .......... Respondent Aayakar Bhavan, Municipal Office Road Sakthan Thampuran Nagar Thrissur 680001 Appellant by: Shri Aneesh Vishwanathan, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 09.01.2025 Date of Pronouncement: 06.03.2025 O R D E R Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed aga…

M/S BIRGIRI C. S. SHOP,PURULIA vs. ITO, WD-3(2), PURULIA, PURULIA

In the result, the appeal of assesse is partly allowed

ITA 972/KOL/2016[2011-2012]Status: DisposedITAT Kolkata05 Sept 2018AY 2011-2012
For Appellant: S/Shri Ravi Tulsiyan, FCA &For Respondent: Shri S. Dasgupta, Addl.CIT, ld.Sr.DR
Section 22Section 40A(3)Section 85Section 86

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA Before: Shri J. Sudhakar Reddy, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 972/Kol/2016 A.Y: 2011-12 M/s. Birgiri C.S Shop Vs. I.T.O, Ward 3(2), Kolkata PAN: AAFFB 8532P [Appellant] [Respondent] For the Appellant : S/Shri Ravi Tulsiyan, FCA & R.N Ram, ld.ARs For the Respondent : Shri S. Dasgupta, Addl.CIT, ld.Sr.DR Date of hearing : 13-06-2018 Date of pronouncement : 05-09-2018 ORDER Shri S.S. Viswanethra Ravi This appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals),…

YADEVENDRA DILIP SHARMA,,AHMEDNAGAR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, AHMEDNAGAR CIRCLE ,, AHMEDNAGAR

In the result, the appeal of assessee is allowed for statistical purpose

ITA 2646/PUN/2017[2014-15]Status: DisposedITAT Pune30 May 2018AY 2014-15

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri V. L. JainFor Respondent: Shri Ajay Modi
Section 143(2)Section 40A(3)

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.2646/PUN/2017 यनधाारण वषा / Assessment Year : 2014-15 Yadvendra Dilip Sharma, M/s. Raghvendra Roadlines, Dilip Automotive, Sangamner Road, Dattanagar, Srirampur, Ahmednagar – 413709 PAN : BCNPS1625M .......अऩीऱाथी / Appellant बनाम / V/s. Assistant Commissioner of Income Tax, Ahmednagar Circle, Ahmednagar ……प्रत्यथी / Respondent Assessee by : Shri V.…

M/S BOLKUNDA PACKWAI & (S) C.S. SHOP,BURDWAN vs. ITO, WD-1(1), ASANSOL, ASANSOL

In the result the appeals by the assessee are allowed

ITA 462/KOL/2016[2011-2012]Status: DisposedITAT Kolkata29 Nov 2017AY 2011-2012

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A Nos. 462&463/Kol/2016 Assessment Years : 2011-12 & 2012-13

For Appellant: NoneFor Respondent: Shri Arindam Bhattacharjee, Addl.CIT
Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM] I.T.A Nos. 462&463/Kol/2016 Assessment Years : 2011-12 & 2012-13 M/s. Bolkunda Pachwai & C.S.Shop -vs.- I.T.O., Ward-1(1) Burdwan Asansol. [PAN : AAAAB 2700 K] (Respondent) (Appellant) For the Appellant : None For the Respondent : Shri Arindam Bhattacharjee, Addl.CIT Date of Hearing : 23.11.2017. Date of Pronouncement : 29.11.2017. ORDER Per N.V.Vasudevan, JM These are appeals by the assessee against two orders of CIT-(A)-Asansol both dated 28.01.2016 relating to A.Y.2011-12 and 2012-13.…

ITO, WD-2(3), DURGAPUR, 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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before 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 the Appellant : Shri Saurabh Kumar, Addl. CIT For the Respondent : Shri K.K. Khemka, Advocate Date of Hearing : 20.09.2017 Date of Pronouncement : 17.10.2017 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax (Appeals) -Durgapur [in short the ld CITA] in A…

ITO, WARD - 2(2), ASANSOL , 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

…1 Naba Kumar Mandal, AY 2008-09 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी 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] I.T.A. No. 1273/Kol/2017 Assessment Year: 2008-09 Income-tax Officer, Wd-2(2), Asansol Vs. Naba Kumar Mandal (PAN: AFDPM2235B) Appellant Respondent Date of Hearing 28.08.2017 Date of Pronouncement 06.09.2017 For the Appellant Shri Arindam Bhattacharjee, Addl. CIT For the Respondent Shri U. Dasgupta, Advocate ORDER Per Shri A.T.Varkey, JM This is an…

SRI SISIR KUMAR CHAKRABORTY,BURDWAN vs. ITO, WD-3(1), AANSOL, ASANSOL

In the result, the appeal of assessee is allowed for statistical purposes

ITA 254/KOL/2014[2008-09]Status: DisposedITAT Kolkata21 Oct 2016AY 2008-09

Bench: Shri Waseem Ahmed, Am & Shri K. Narasimha Chary, Jm] I.T.A No. 254/Kol/2014 Assessment Year: 2008-09 Sisir Kumar Chakraborty (Choudhury) Vs. Income-Tax Officer, Wd-3(1), Asansol (Pan: Acspc7768H) (Appellant) (Respondent) Date Of Hearing: 05.10.2016 Date Of Pronouncement: 21.10.2016

For Appellant: N o n eFor Respondent: Shri Anand Kr. Singh, JCIT
Section 133(6)Section 143(3)Section 22Section 40A(3)

…1 Sisir Kr. Chakraborty(Choudhury), AY 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri Waseem Ahmed, AM & Shri K. Narasimha Chary, JM] I.T.A No. 254/Kol/2014 Assessment Year: 2008-09 Sisir Kumar Chakraborty (Choudhury) Vs. Income-tax Officer, Wd-3(1), Asansol (PAN: ACSPC7768H) (Appellant) (Respondent) Date of hearing: 05.10.2016 Date of pronouncement: 21.10.2016 For the Appellant: N o n e For the Respondent: Shri Anand Kr. Singh, JCIT ORDER Per Shri K. Narasimha Chary, JM: This appeal by assessee is arising out of order of CIT(A), Asansol vide Appeal No. 117/CIT(A)/Asl/W-1(3)/Asl/…

M/S SHIBPUR PACHAI SHOP,BURDWAN vs. ITO, WD-1(4), ASANSOL, 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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM] I.T.A No. 340/Kol/2014 Assessment Year : 2008-09 M/s. Shibpur Pachai Shop -vs.- I.T.O., Ward-1(4) Burdwan. Asansol [PAN: AAMFS 4463 P] (Respondent) (Appellant) For the Appellant Shri U.Dasgupta, Advocate For the Respondent : Shri.Divakar Chakraborthy JCIT Date of Hearing : 1.9.2016 Date of Pronouncement : 19.10.2016. ORDER Per N.V.Vasudevan, JM This is an appeal by the Assessee against the order dated 9.12.2013 of CIT(A)- Asansol, relating to AY 2008-09. 2. The Assessee is an individual. He is a dealer in cou…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : KOLKATA [Before 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 the Appellant : Shri U.Dasgupta, Advocate For the Respondent : Shri.Divakar Chakraborthy JCIT Date of Hearing : 1.9.2016 Date of Pronouncement : 19.10.2016 ORDER This is an appeal by the Assessee against the order dated 17.12.2013 of CIT(A)- Asansol, relating to AY 2010-11. 2. The Assessee is an individual. He is a dealer in country spirits. Purchases are…

SMT BIMALA BALA MONDAL,BURDWAN vs. ITO, WD-1(4), DURGAPUR, DURGAPUR

In the result the appeal by the assessee is allowed

ITA 794/KOL/2014[2010-2011]Status: DisposedITAT Kolkata02 Sept 2016AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm] I.T.A No. 794/Kol/2014 Assessment Year : 2010-11 Smt. Bimala Bala Mondal -Vs.- I.T.O., Ward-1(4) Burdwan Durgapur [Pan : Aeapm 9753 N] ] (Respondent) (Appellant) For The Appellant : None For The Respondent : Shri.Ambitab Bhattacharya Jcit Date Of Hearing : 23.08.2016 Date Of Pronouncement : 02.09.2016. Order This Is An Appeal By The Assessee Against The Order Dated 5.2.2014 Of Cit(A)- Durgapur, Relating To Ay 2010-11. 2. The Assessee Is An Individual. He Is A Dealer In Country Spirits. Purchases Are Made From A Single Party Namely Ifb Agro Industries Ltd.. The Assessee In Respect Of Purchases From Ifb Agro Industries Ltd. Made A Payment Of Rs.14,31,840/- In Cash. According To The Ao The Above Payment Made Cannot Be Allowed As Deduction In Computing The Total Income Of The Assessee Because Of The Violation Of The Provision Of Section 40A(3) Of The Income Tax Act, 1961 (Act). The Action Of The Ao Was Confirmed By Cit(A). 3. Aggrieved By The Order Of Cit(A) The Assessee Has Preferred An Appeal Before This Tribunal. 4. None Appeared On Behalf Of The Asseseee Nor Was Any Request For Adjournment Made. I Have Heard The Submissions Of The Ld. Dr. Identical Issue With Regard To The Disallowance U/S 40A(3) Of The Act In The Case Of Assessee Who Are Engaged In The Business Of Country Spirits Who Have Paid Purchases In Cash Had Come Up For Consideration Before This Bench In The Case Of Ramnagar Pachwai & C.S. (Shop) Vs Ito Vide Ita No.148/Kol/2015 & 185&186/Kol/2014 For A.Y.2007-08 & 2008-09

For Appellant: NoneFor Respondent: Shri.Ambitab Bhattacharya JCIT
Section 22Section 40A(3)Section 85Section 86

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM] I.T.A No. 794/Kol/2014 Assessment Year : 2010-11 Smt. Bimala Bala Mondal -vs.- I.T.O., Ward-1(4) Burdwan Durgapur [PAN : AEAPM 9753 N] ] (Respondent) (Appellant) For the Appellant : None For the Respondent : Shri.Ambitab Bhattacharya JCIT Date of Hearing : 23.08.2016 Date of Pronouncement : 02.09.2016. ORDER This is an appeal by the Assessee against the order dated 5.2.2014 of CIT(A)- Durgapur, relating to AY 2010-11. 2. The Assessee is an individual. He is a dealer in country spirits. Purchases are made from a…

MOTOR CH. MONDAL,ASANSOL vs. ITO, WD-2(2), ASANSOL, ASANSOL

In the result the appeal by the assessee is allowed

ITA 200/KOL/2014[2009-2010]Status: DisposedITAT Kolkata02 Sept 2016AY 2009-2010

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 200/Kol/2014 Assessment Year : 2009-10 Motor Ch. Mondal -Vs.- I.T.O., Ward-2(2) Sahid Khudi Ram Sarani Asansol Neamatpur, P.O.Sitarampur-713359 [Pan : Afapm 9913K] (Respondent) (Appellant) For The Appellant : Shri U.Dasgupta, Advocate For The Respondent : Shri.Rajat Kumar Kureel(Dr) Date Of Hearing : 11.08.2016 Date Of Pronouncement : 02.09.2016. Order Per N.V.Vasudevan, Jm

For Appellant: Shri U.Dasgupta, AdvocateFor Respondent: Shri.Rajat Kumar Kureel(DR)
Section 22Section 40A(3)Section 85Section 86

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM] I.T.A No. 200/Kol/2014 Assessment Year : 2009-10 Motor Ch. Mondal -vs.- I.T.O., Ward-2(2) Sahid Khudi Ram Sarani Asansol Neamatpur, P.O.Sitarampur-713359 [PAN : AFAPM 9913K] (Respondent) (Appellant) For the Appellant : Shri U.Dasgupta, Advocate For the Respondent : Shri.Rajat Kumar Kureel(DR) Date of Hearing : 11.08.2016 Date of Pronouncement : 02.09.2016. ORDER Per N.V.Vasudevan, JM This is an appeal by the Assessee against the order dated 25.11.2013 of CIT(A)- Asansol, relating to AY 2…

NABA KUMAR MONDAL,ASANSOL vs. ITO, WD-2(2), ASANSOL, ASANSOL

In the result the appeal by the assessee is allowed

ITA 164/KOL/2014[2010-2011]Status: DisposedITAT Kolkata12 Aug 2016AY 2010-2011
For Appellant: Shri U.Dasgupta, AdvocateFor Respondent: None(DR)
Section 22Section 40A(3)Section 85Section 86

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Dr.Arjun Lal Saini, AM] I.T.A No. 164/Kol/2014 Assessment Year : 2010-11 Naba Kumar Mondal -vs.- I.T.O., Ward-2(2) Prop.Sanctoria (S)C.S.Shop Asansol Dishergarh [PAN : AFDPM 2235 B] (Respondent) (Appellant) For the Appellant : Shri U.Dasgupta, Advocate For the Respondent : None(DR) Date of Hearing : 09.08.2016 Date of Pronouncement : 12.08.2016. ORDER Per N.V.Vasudevan, JM This is an appeal by the Assessee against the order dated 09.12.2013 of CIT(A)- Asansol relating to AY 2010-11. 2. The Assessee is an individ…

TUSHAR KANTI BANERJEE,BURDWAN vs. ITO, WD-1(2), ASANSOL, BURDWAN

In the result, the appeal of the assessee is allowed

ITA 307/KOL/2014[2010-2011]Status: DisposedITAT Kolkata10 Aug 2016AY 2010-2011

Bench: Shri M. Balaganesh, Am & Shri K. Narasimha Chary, Jm]

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri Divakar Chakraborty, JCIT, Sr. DR
Section 143(3)Section 40A(3)

…1 Tushar Kanti Banerjee, AY 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri K. Narasimha Chary, JM] I.T.A No. 307/Kol/2014 Assessment Year: 2010-11 Tushar Kanti Banerjee Vs. Income-tax Officer, Wd-1(2), Asansol (PAN:AHSPB1846N) (Appellant) (Respondent) Date of hearing: 08.08.2016 Date of pronouncement: 10.08.2016 For the Appellant: Shri Ravi Tulsiyan, FCA For the Respondent: Shri Divakar Chakraborty, JCIT, Sr. DR ORDER Per Shri M. Balaganesh, AM: This appeal by assessee is arising out of order of CIT(A), Asansol, vide appeal No. 168/CIT(A)/Asl/W-1(2)/…

M/S BOLKUNDA PACHWAI & (S) C. S. SHOP,BURDWAN vs. ITO, WD.1(2), ASANSOL, ASANSOL

In the result, the appeal of the assessee in ITA No

ITA 166/KOL/2014[2009-2010]Status: DisposedITAT Kolkata10 Aug 2016AY 2009-2010

Bench: Shri M. Balaganesh, Am & Shri K. Narasimha Chary, Jm]

For Appellant: Shri U. Dasgupta, AdvocateFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 143(3)Section 40A(3)

…1 ITA No. 165-166/Kol/2014 Bolkunda Pachwai & (S) C.S. Shop, AY 2008-09 & 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri K. Narasimha Chary, JM] I.T.A Nos. 165 & 166/Kol/2014 Assessment Years: 2008-09 & 2009-10 Bolkunda Pachwai & (S) C.S. Shop Vs. Income-tax Officer, Wd-1(2), Kolkata (PAN:AAAAB2700K) (Appellant) (Respondent) Date of hearing: 25.07.2016 Date of pronouncement: 10.08.2016 For the Appellant: Shri U. Dasgupta, Advocate For the Respondent: Shri Sallong Yaden, Addl. CIT ORDER Per Shri M. Balaganesh, AM: Both these appeals by assessee are ar…

M/S BOLKUNDA PACHWAI & (S) C. S. SHOP,BURDWAN vs. ITO, WD.1(2), ASANSOL, ASANSOL

In the result, the appeal of the assessee in ITA No

ITA 165/KOL/2014[2008-2009]Status: DisposedITAT Kolkata10 Aug 2016AY 2008-2009

Bench: Shri M. Balaganesh, Am & Shri K. Narasimha Chary, Jm]

For Appellant: Shri U. Dasgupta, AdvocateFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 143(3)Section 40A(3)

…1 ITA No. 165-166/Kol/2014 Bolkunda Pachwai & (S) C.S. Shop, AY 2008-09 & 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri K. Narasimha Chary, JM] I.T.A Nos. 165 & 166/Kol/2014 Assessment Years: 2008-09 & 2009-10 Bolkunda Pachwai & (S) C.S. Shop Vs. Income-tax Officer, Wd-1(2), Kolkata (PAN:AAAAB2700K) (Appellant) (Respondent) Date of hearing: 25.07.2016 Date of pronouncement: 10.08.2016 For the Appellant: Shri U. Dasgupta, Advocate For the Respondent: Shri Sallong Yaden, Addl. CIT ORDER Per Shri M. Balaganesh, AM: Both these appeals by assessee are ar…

M/S. RAMNAGAR PACHAI & C.S. (S) SHOP vs. ITO, WARD-2(3), ASANSOL, ASANSOL

In the result, all the appeals of assessee are allowed

ITA 148/KOL/2015[2007-2008]Status: DisposedITAT Kolkata05 Aug 2016AY 2007-2008

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARsFor Respondent: Shri Rajat Kumar Kureel, JCIT
Section 143(3)Section 40A(3)

…1 ITA No. 148/K/2015, ITA Nos. 185 & 186/Kol/2014 Ramnagar Pachwai & (S) C.S. Shop, AY 2007-08, 2008-09 & 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri N. V. Vasudevan, JM & Shri M. Balaganesh, AM] I.T.A No. 148/Kol/2015 Assessment Year: 2007-08 & I.T.A No. 185/Kol/2014 Assessment Year: 2008-09 & I.T.A No. 186/Kol/2014 Assessment Year: 2010-11 Ramnagar Pachwai & C.S. (S) Shop Vs. Income-tax Officer, Wd-2(3), Asansol (PAN:AACFR8748L) (Appellant) (Respondent) Date of hearing: 20.07.2016 Date of pronouncement: 05.08.2016 For the Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARs…

M/S RAMNAGAR PACHAI & C. S. (S) SHOP,BURDWAN vs. ITO, WD-2(3), ASANSOL, ASANSOL

In the result, all the appeals of assessee are allowed

ITA 186/KOL/2014[2010-11]Status: DisposedITAT Kolkata05 Aug 2016AY 2010-11

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARsFor Respondent: Shri Rajat Kumar Kureel, JCIT
Section 143(3)Section 40A(3)

…1 ITA No. 148/K/2015, ITA Nos. 185 & 186/Kol/2014 Ramnagar Pachwai & (S) C.S. Shop, AY 2007-08, 2008-09 & 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri N. V. Vasudevan, JM & Shri M. Balaganesh, AM] I.T.A No. 148/Kol/2015 Assessment Year: 2007-08 & I.T.A No. 185/Kol/2014 Assessment Year: 2008-09 & I.T.A No. 186/Kol/2014 Assessment Year: 2010-11 Ramnagar Pachwai & C.S. (S) Shop Vs. Income-tax Officer, Wd-2(3), Asansol (PAN:AACFR8748L) (Appellant) (Respondent) Date of hearing: 20.07.2016 Date of pronouncement: 05.08.2016 For the Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARs…

M/S RAMNAGAR PACHAI & C. S. (S) SHOP,BURDWAN vs. ITO, WD-2(3), ASANSOL, ASANSOL

In the result, all the appeals of assessee are allowed

ITA 185/KOL/2014[2008-09]Status: DisposedITAT Kolkata05 Aug 2016AY 2008-09

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARsFor Respondent: Shri Rajat Kumar Kureel, JCIT
Section 143(3)Section 40A(3)

…1 ITA No. 148/K/2015, ITA Nos. 185 & 186/Kol/2014 Ramnagar Pachwai & (S) C.S. Shop, AY 2007-08, 2008-09 & 2010-11 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri N. V. Vasudevan, JM & Shri M. Balaganesh, AM] I.T.A No. 148/Kol/2015 Assessment Year: 2007-08 & I.T.A No. 185/Kol/2014 Assessment Year: 2008-09 & I.T.A No. 186/Kol/2014 Assessment Year: 2010-11 Ramnagar Pachwai & C.S. (S) Shop Vs. Income-tax Officer, Wd-2(3), Asansol (PAN:AACFR8748L) (Appellant) (Respondent) Date of hearing: 20.07.2016 Date of pronouncement: 05.08.2016 For the Appellant: S/Shri S. K. Tulsiyan & R. N. Ram, ARs…

SHRI PRABIR KUMAR MULLICK,BURDWAN vs. ITO, WARD - 3(1), ASANSOL, ASANSOL

In the result, assessee’s appeal stands allowed

ITA 1603/KOL/2011[2008-09]Status: DisposedITAT Kolkata01 Jun 2016AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year :2008-09 Prabir Kumar Mullick V/S. Income Tax Officer, Searsol C.S.Shop, Ward-3(1), G.T. Road Shisubagan (Kalali Gali) (West), Asansol Ranigunj (Burdwan) [Pan No.Ajepm 7142 G] .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 143(3)Section 144Section 255(3)Section 260ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Year :2008-09 Prabir Kumar Mullick V/s. Income Tax Officer, Searsol C.S.Shop, Ward-3(1), G.T. Road shisubagan (Kalali Gali) (West), Asansol Ranigunj (Burdwan) [PAN No.AJEPM 7142 G] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri K.K.Khemka, Advocate अपीलाथ"/ क" ओर से/By Appellant Shri Ssital Chandra Das, JCIT-DR ""यथ" क" ओर से/By Respondent 06-05-2016 सुनवाई क" तार"ख/Date of Hearing 0106-2016 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER…

INCOME TAX OFFICER, WARD-1(3), MYSORE vs. SRI K S HARISH,, MYSORE

In the result, revenue’s appeal is dismissed

ITA 1114/BANG/2014[2008-09]Status: DisposedITAT Bangalore09 Jan 2015AY 2008-09
For Appellant: Shri P.K. Srihari, Addl. CIT (D.R.)For Respondent: Shri Narendra Sharma, Adv
Section 143(3)Section 36(1)(iii)Section 40A(3)Section 43B

…(Appeals) further erred in deleting the addition overlooking Revenue favourable decisions of the Hon'ble High Court of Madras in the case of CIT Vs. Venkatadhri Constructions 255 CTR 385 (Mad) and Hon'ble Kerala High Court in the case of CIT Vs. K. Abdu & Co. 170 Taxmann 297. 3. The CIT (Appeals) further erred in appreciating the fact that though some of the payments were made through cheque to the supplier (Akshay Industries) and all payments 3 made to other suppliers were also through cheques, the assessee resorted cash payments, that too, to the tune of Rs.10,68,694, totally ignoring the provisions of section…

CIT v. K Abdu & Co. (170 Taxmann 297) — Cited in 20 Judgments | BharatTax