CIT v. Sardar Stone

215 ITR 350Reported decision1995#15316 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2024.

Issues it is cited on

section 10(2)(xv)section 10(2)explanation to section 37prohibited by lawsection 129credit for tdssection 30furnishing inaccurate particulars of incomeprofits and gains of business or professionfurnishing inaccurate particularssection 32section 274

Judgments citing CIT v. Sardar Stone

Asstt. Commissioner of Income Tax, Central Circle-1(4), Ahmedabad vs. Mahalaxmi Infracontract Private Limited, Ahmedabad

ITA 486/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad31 May 2024AY 2018-19

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

For Appellant: Shri S. N. Divatia & Shri B. K. Patel
Section 143(2)Section 143(3)

…n1940, while in this case all the receipts are subject to 194C only. This also proves that assessee is not in business of running of motor Lorries on hire. 7.6 Now coming on judicial pronouncements, Hon'ble Rajasthan High Court in case of CIT vs. Sardar Stone 215 ITR 350, and in case of CIT vs. Manjeet stone company and Hon'ble Karnataka high Court in case of Veener Mils vs CIT 201 ITR 764, has held that just for mere reason that vehicles are occasionally hired, and hire amount is nominal (although assessee does not have any transportation) cannot be construed that vehicles were used for running them on hire. Ass…

Asstt. Commissioner of Income Tax, Central Circle - 1(4), Ahmedabad vs. Mahalaxmi Infracontract Pvt. Ltd., Ahmedabad

ITA 485/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad31 May 2024AY 2017-18

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

For Appellant: Shri S. N. Divatia & Shri B. K. Patel
Section 143(2)Section 143(3)

…n1940, while in this case all the receipts are subject to 194C only. This also proves that assessee is not in business of running of motor Lorries on hire. 7.6 Now coming on judicial pronouncements, Hon'ble Rajasthan High Court in case of CIT vs. Sardar Stone 215 ITR 350, and in case of CIT vs. Manjeet stone company and Hon'ble Karnataka high Court in case of Veener Mils vs CIT 201 ITR 764, has held that just for mere reason that vehicles are occasionally hired, and hire amount is nominal (although assessee does not have any transportation) cannot be construed that vehicles were used for running them on hire. Ass…

Asstt. Commissioner of Income Tax, Ahmedabad vs. Mahalaxmi Infracontract Private Limited, Ahmedabad

ITA 484/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad31 May 2024AY 2015-16

Bench: Shri Ramit Kochar & Ms. Madhumita Royआयकर अपील सं./I.T.A. Nos. 484, 485 & 486/Ahd/2023 ("नधा"रण वष" / Assessment Years : 2015-16, 2017-18 & 2018-19) बनाम/ Assistant Commissioner Mahalaxmi Infracontract Of Income Tax Private Limited Vs. Central Circle-1(4), B-21, Corporate House, Ahmedabad Opp-Pakwan-Ii, S. G. Highway, Bodakdev, Ahmedabad "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aagcm4615E (Appellant) .. (Respondent) Assessee By : Shri S. N. Divatia & Shri B. K. Patel, A.Rs. Shri Sudhendu Das, Cit. Dr Revenue By : सुनवाई क" तार"ख / Date Of 22/01/2024 & Hearing घोषणा क" तार"ख /Date Of 31/05/2024 Pronouncement

For Appellant: Shri S. N. Divatia & Shri B. K. Patel
Section 143(2)Section 143(3)

…n1940, while in this case all the receipts are subject to 194C only. This also proves that assessee is not in business of running of motor Lorries on hire. 7.6 Now coming on judicial pronouncements, Hon'ble Rajasthan High Court in case of CIT vs. Sardar Stone 215 ITR 350, and in case of CIT vs. Manjeet stone company and Hon'ble Karnataka high Court in case of Veener Mils vs CIT 201 ITR 764, has held that just for mere reason that vehicles are occasionally hired, and hire amount is nominal (although assessee does not have any transportation) cannot be construed that vehicles were used for running them on hire. Ass…

K.K. Enterprises, Udaipur vs. ACIT, Circle-2, Udaipur

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

ITA 143/JODH/2023[2014-15]Status: DisposedITAT Jodhpur12 Oct 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.143/Jodh/2023 Assessment Year: 2014-15

Section 143(3)Section 250Section 80I

…ping elsewhere would come within expression I.T.A. No.143/Jodh/2023 4 Assessment Year: 2014-15 'earthmoving machinery', and are not road transport vehicle -Held, yes. Further, the High Court of Rajasthan in the case of CIT vs Sardar Stones reported in [1995] 215 ITR 350 (Rajasthan) has held that 'whether business of running of vehicle on hire is different from giving vehicle on hire casually - Held, yes'. Similarly, the High Court of Rajasthan in the case of CIT vs AR Enterprises P. Ltd. has held that tippers &dumpers are not transport vehicle rather they are construction equipment under Plant &Machinery. 6.3 T…

Shri Suresh Chand Agarwal, Jaipur vs. Income Tax Officer, Ward-5-3, Jaipur

In the result, the appeals of the assessee for A

ITA 1071/JPR/2018[2014-15]Status: DisposedITAT Jaipur05 May 2022AY 2014-15
For Appellant: Shri Sandeep Jhanwar, CAFor Respondent: Smt. Monisha Choudhary (JCIT)
Section 143(2)

…d to transport these products to appellants petrol pumps. Thus, the hiring is only causal and with reference to its own business and not from the business of hiring of the trucks/lorries. This aspect has been further discussed in details in the case of [1995] 215 ITR 350 (Rajasthan) Commissioner of Income-tax v. Sardar Stones wherein it was held as follows: "The business of running the vehicles on hire is different from giving the vehicles on hire casually. The vehicle may be given on hire occasionally which may or may not constitute a carrying on of business of running them on hire. It is the main activity and t…

Shri Suresh Chand Agarwal, Jaipur vs. Income Tax Officer, Ward-5-3, Jaipur

In the result, the appeals of the assessee for A

ITA 1070/JPR/2018[2013-14]Status: DisposedITAT Jaipur05 May 2022AY 2013-14
For Appellant: Shri Sandeep Jhanwar, CAFor Respondent: Smt. Monisha Choudhary (JCIT)
Section 143(2)

…d to transport these products to appellants petrol pumps. Thus, the hiring is only causal and with reference to its own business and not from the business of hiring of the trucks/lorries. This aspect has been further discussed in details in the case of [1995] 215 ITR 350 (Rajasthan) Commissioner of Income-tax v. Sardar Stones wherein it was held as follows: "The business of running the vehicles on hire is different from giving the vehicles on hire casually. The vehicle may be given on hire occasionally which may or may not constitute a carrying on of business of running them on hire. It is the main activity and t…