CIT v. Raja Pal Automobiles

320 ITR 185High Court2010#17645 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2023.

Judgments citing CIT v. Raja Pal Automobiles

M/S. Shree Tirupati Associates, Bhilwara vs. ITO, Bhilwara

ITA 2/JODH/2016[2011-12]Status: DisposedITAT Jodhpur09 Aug 2023AY 2011-12

Section 143(3)Section 30Section 40ASection 40A(3)

…and unavoidable circumstances. Before coming to a decision regarding failure to establish exceptional and unavoidable circumstances, the authority must give reasons why it came to such conclusions.” COMMISSIONER OF INCOME –TAX V. RAJA PAL AUTOMOBILES (2010) 320 ITR 185 (ALL) PRAKASH KRISHNA & RITU RAJ AWASTHI J J (DECIDED ON 30-06-2009) Income-tax Act, 1961 – section 40A(3) read with rule 6DD of the Income-tax Rules, 1962 – business expenditure – disallowance – payments made otherwise than by crossed cheques or bank drafts – nature of business and evidence in form of bills and cash memos – exceptional circumsta…

Dy. Commissioner of Income Tax, Faizabad vs. Smt. Sarita Nainwani, Prop. M/S. Bhola Pharma, Faizabad

In the result, the appeal of the Revenue is dismissed whereas the appeal of the assessee is allowed

ITA 36/LKW/2021[2011-12]Status: DisposedITAT Lucknow17 Aug 2022AY 2011-12

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2011-12 The Dy. Cit V. Smt. Sarita Nainwani Circle, Faizabad Prop. M/S Bhola Pharma 3/2/18, Mukeri Tola Faizabad Tan/Pan:Ahtpn1830B (Appellant) (Respondent) Assessment Year: 2011-12 Smt. Sarita Nainwani V. The Income Tax Officer-Ii Prop. M/S Bhola Pharma Faizabad 3/2/18, Mukeri Tola Faizabad Tan/Pan:Ahtpn1830B (Appellant) (Respondent) Department By: Shri Harish Gidwani, D.R. Assessee By : Shri P. K. Kapoor, C.A. Date Of Hearing: 25 07 2022 Date Of Pronouncement: 17 08 2022 O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Harish Gidwani, D.R

Section 143(3)Section 40A(3)

…r the cash payments were bonafide circumstances under Rule 6DD(j) of the Income Tax Rules, 1962. 3. The Ld. CIT(A) has erred in relying upon the judgment of Hon'blc Allahabad High Court in the case of Commissioner of Income-tax Vs. Raja Oal Automobiles [2010] 320 ITR 185 (Allahabad), wherein it is clearly stated that the assessee should satisfy the AO regarding circumstances under which the payments in the manner prescribed in section 40A(3) was not practicable or would have caused genuine difficulty Page 3 of 21 to the payee, which is not the fact in the present case of the assessee. 4. The Ld. C1T(A) has err…

New Kalpana Ent Udyog, Auraiya vs. I.T, O, Auraiya

In the result. Appeal of the assessee is allowed

ITA 49/AGR/2015[2010-11]Status: DisposedITAT Agra15 Oct 2019AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 143(3)Section 40A(3)Section 44A

…yments he disbelieved his own notion that there was no banking facility in village Balapur, hence the stand of the Ld. CIT(A) was self contradictory. In support, he further submitted the following case laws in his favour: - CIT vs. Raja Pal Automobiles (2010) 320 ITR 185 (All) I.T.A No. 49/Agra/2015 8 ASSESSMENT YEAR: 2010-11 - CIT vs. Suresh Kumar Agarwal (2001) 249 ITR 113 (All) - CIT vs. Chaudhary & Co., (1996) 217 ITR 0431 - Dy. CIT vs. K.C.P. Shivaraman (2017) 49 CCH 193 (Chenai Trib.) 5. The Ld. DR on the other hand, has in the hearing before us stated that the action of Ld. A.O. in disallowing Rs.27,07,…

Raj Wines, Navi Mumbai vs. CIT, Thane

In the result, appeal of the assessee is allowed

ITA 6487/MUM/2014[2010-11]Status: DisposedITAT Mumbai26 Sept 2016AY 2010-11

For Appellant: Shri Suresh SubramanianFor Respondent: Shri Arvind Kumar

Section 133Section 40Section 40A(3)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ ‘एस.एभ.सी’, म ुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, ACCOUNTANT MEMBER आमकय अऩीर सं./ITA No.6487/Mum/2014 (नििाारण वषा / Assessment Year :2010-2011 ITO, Ward-4(3), thane, 6th Floor, M/s Raj Wines, C/o Vs. P.N.Subramanian & co., Ashar IT Park, Road No.16-Z, 7th 703-704, Floor, Wagle Industrial Estate, Thane- Commodity Exchange 400604 Bldg., Plot No.2,3&4, Sector-19, Vashi, Navi Mumbai-400705 स्थामी रेखा सं./ जीआइआय सं./ PAN/GIR No. : AAGFR 5657 L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) .. ननधाारयती की ओर से /Assessee by : Shr…

SHI vs. Hakti Transport Sangh, Thane

In the result, the appeal filed by the assessee-firm in ITA N0

ITA 7515/MUM/2011[2005-06]Status: DisposedITAT Mumbai13 Jun 2016AY 2005-06

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.7515/Mum/2011 ("नधा"रण वष" / Assessment Year : 2005-06) Shivshakti Transport Sangh, Income Tax Officer, बनाम/ K.B. Amlani C.A., Ward– 1, V. 14 Malkans, Panvel. Lazras Rd., Charai, Thane (W) – 400 602. "थायी लेखा सं./Pan : Abbfs 5473-P .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

For Respondent: Shri Vishwas Jadhav(D.R.)

Section 143(2)Section 143(3)Section 40A(3)Section 44

…ib) 8. Western Indian Bakers v. DCIT (2003) 87 ITD 607 (Mum-Trib) 9. Shree Mahaveer Corporation v. ITO (2002) 258 ITR (AT) 55 (Bang Trib) 10. CIT v. P. Pravin & Co. (2005) 6(1) ITCL 21 (Guj HC), (2005) 274 ITR 534 (Guj). 11. CIT v. Raja Pal Automobiles (2010) 320 ITR 185. The learned CIT(A) considered the submissions of the assessee-firm and the case laws relied upon by the assessee-firm. The learned CIT(A) observed that the assessee-firm made payments by cash to six parties which are quite substantial and it was very much unlikely that due to compulsion the assessee-firm made cash payments on Sundays. The learne…