CIT v. S.S.P. (P) Ltd.

202 Taxmann 386High Court2011#4927 most cited

What is CIT v. S.S.P. (P) Ltd. authority for?

Ad hoc disallowances made without material to justify them or pointing out deficiencies in the assessee's claim are not justified. This applies to expenses like car and telephone expenses which cannot be disallowed merely on an estimate basis.

24

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. S.S.P. (P) Ltd. · 2011 · ad hoc disallowance · unjustified disallowance · estimate basis · car expenses · telephone expenses · lack of material · deficiencies in claim · section 37

Also reported as

14 Taxmann.com 87237 CTR 464

Sections most often in play

Section 143(3)Section 132(1)Section 142(1)Section 143(2)Section 144Section 153ASection 250Section 37(1)

Issues it is cited on

prohibited by lawsection 44absection 37(1)section 37genuineness of the transactionassistant commissionersearch and seizuresection 153section 153aprevious yeartransfersection 143(2)

Judgments citing CIT v. S.S.P. (P) Ltd.

M/S. Micromax Informatics Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the Revenue is dismissed and that of the assessee is partly allowed

ITA 4642/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Jun 2017AY 2006-07

Bench: Shri I. C. Sudhir & Shri B. P. Jain

For Appellant: Shri Ved Jain, C. AFor Respondent: Shri H. K. Choudhary, CIT [DR]
Section 142Section 143(3)Section 153A

…1 I. T. Appeal Nos. 4642,4643,4644 & 4645/Del/2014 AND I. T. Appeal Nos. 4647,4648,4649,4650 & 4651/Del/2014. Assessment Years : 2006-07,2007-08,2008-09,2009-10 & 2010-11. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES: “E” NEW DELHI ] BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI B. P. JAIN, ACCOUNTANT MEMBER I. T. Appeal Nos. 4642, 4643, 4644 & 4645/Del/2014 Assessment Years: 2006-07, 2008-09, 2009-10 & 2010-11 Micromax Informatics Ltd., Deputy Commissioner of C/o. Ved Jain & Associates, Vs. Income Tax, 100, Babar Road, Opp. Hotel Lalit, Central Circle : 16, New Delhi – 110 035. New Delhi. PAN :…

DCIT, New Delhi vs. M/S. Asas Investments Pvt. Ltd., New Delhi

In the result, the appeal of the department is dismissed

ITA 4359/DEL/2016[2012-13]Status: DisposedITAT Delhi28 Apr 2017AY 2012-13

Bench: Shri N. K. Saini

For Appellant: Ms. Rano Jain, Adv. &For Respondent: Sh. Rajesh Kumar, Sr. DR

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI BEFORE SHRI N. K. SAINI, ACCOUNTANT MEMBER ITA No. 4359/Del/2016 : Asstt. Year : 2012-13 DCIT, Vs M/s ASAS Investments Pvt. Ltd., Circle-3(2), 2, Shanti Farms, Chandanhola, New Delhi Mehrauli, New Delhi-110074 (APPELLANT) (RESPONDENT) PAN No. AAHCA1209P Assessee by : Ms. Rano Jain, Adv. & Sh. Ashish Goel, CA Revenue by : Sh. Rajesh Kumar, Sr. DR Date of Hearing : 01.02.2017 Date of Pronouncement : 28.04.2017 ORDER This is an appeal by the department against the order dated 18.05.2016 of ld. CIT (A)-I, New Delhi. 2. Following grounds have been…

Om Logistics Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 4305/DEL/2014[2010-11]Status: DisposedITAT Delhi27 Apr 2017AY 2010-11

Bench: Sh. N. K. Saini, Am & Smt. Beena Pillai, Jm Ita No. 4305/Del/2014 : Asstt. Year : 2010-11 Om Logistics Ltd., Vs Acit, 130, Transport Nagar, Ring Road, Central Circle-21, Punjabi Bagh, New Delhi New Delhi-110035 (Appellant) (Respondent) Pan No. Aaaco4716C Assessee By : Sh. Ved Jain, Adv. Revenue By : Ms. Rachna Singh, Cit Dr Date Of Hearing : 27.04.2017 Date Of Pronouncement : 27.04.2017 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 12.06.2014 Of Ld. Cit(A)-Ii, New Delhi.

For Appellant: Sh. Ved Jain, AdvFor Respondent: Ms. Rachna Singh, CIT DR
Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Smt. Beena Pillai, JM ITA No. 4305/Del/2014 : Asstt. Year : 2010-11 Om Logistics Ltd., Vs ACIT, 130, Transport Nagar, Ring Road, Central Circle-21, Punjabi bagh, New Delhi New Delhi-110035 (APPELLANT) (RESPONDENT) PAN No. AAACO4716C Assessee by : Sh. Ved Jain, Adv. Revenue by : Ms. Rachna Singh, CIT DR Date of Hearing : 27.04.2017 Date of Pronouncement : 27.04.2017 ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 12.06.2014 of ld. CIT(A)-II, New Delhi. 2. Following grounds have be…

M/S Davangere Nirmithi Kendra, Davangere vs. Assistant Commissioner of Income Tax, Circle1, Davangere

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

ITA 1128/BANG/2014[2009-10]Status: DisposedITAT Bangalore31 Mar 2016AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri A.K. Garodiaassessment Year : 2009-10

For Appellant: Shri Chythanya, K.K., AdvocateFor Respondent: Shri Sunil Kumar Agarwala, Jt. CIT(DR)
Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER Assessment year : 2009-10 M/s. Davangere Nirmithi Kendra, Vs. The Assistant Commissioner of KIADB Main Road, Income Tax, Industrial Area, Lokikere Road, Circle 1, Davangere – 577 005. Davangere. PAN: AAATD 5939P APPELLANT RESPONDENT Appellant by : Shri Chythanya, K.K., Advocate Respondent by : Shri Sunil Kumar Agarwala, Jt. CIT(DR) Date of hearing : 30.03.2016 Date of Pronouncement : 31.03.2006 O R D E R Per Sunil Kumar Yadav, Judicial Member This appeal is pref…