CIT v. Sita Ram Sri Kishan Das

141 ITR 685High Court1983#9387 most cited

What is CIT v. Sita Ram Sri Kishan Das authority for?

Market fees collected by a commission agent from sellers of agricultural produce, which the agent is accountable for, are not part of the agent's taxable income as they do not constitute a trading receipt.

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2020.

Also referred to as

CIT v. Sita Ram Sri Kishan Das · commission agent · market fee · agricultural produce · U.P. Krishi Utpadan Mandi Adhiniyam · trading receipt · taxable income · Chowringhee Sales Bureau

Judgments citing CIT v. Sita Ram Sri Kishan Das

Mumbai International Airport P.Ltd, Mumbai vs. DCIT 10(2)(2), Mumbai

In the result, appeal filed by the revenue is dismissed

ITA 2018/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Jan 2020AY 2013-14

Bench: Shri G. Manjunatha & Shri Ravish Soodmumbai International Airport Vs. Dcit,Circle-10(2)(2) Private Limited Room No.209,Aaykar Bhawan Finance Department M.K.Road 1St Floor, Terminal 1B Mumbai-400 020 Chhatrapati Shivaji Internaitonal Airport Santacruz (E) Mumbai-400 099 Pan/Gir No.Aaecm6285C (Appellant) .. (Respondent) & Dcit-10(2)(2) Vs. Mumbai International Room No.216-A,Aaykar Bhawan Airport Private Limited M.K.Road Finance Department, 1St Floor, Terminal 1B Mumbai-400 020 Chhatrapati Shivaji Internaitonal Airport Santacruz (E) Mumbai-400 099

Section 143(3)Section 14ASection 40

…ng and scope of its applicability was explained time to time. In one such matter having similar facts as to the assessee before us, Hon’ble Allahabad High Court explained correct application of aforesaid judgment in the case of CIT vs. Sita Ram Sri Kishan Das 141 ITR 685 (All). In this case, the facts were that said assessee was a commission agent and was accountable for the recovery (called as Market Fee) which he made from the sellers of agricultural produce in terms of Krishi Utpadan Mandi Rules framed under the U.P. Krishi Utpadan Mandi Adhiniyam, 1964. The Revenue treated the amount so collected by the agent…

ACIT, New Delhi vs. M/S. Spice Jet Ltd., Gurgaon

The appeal of the department is dismissed

ITA 6103/DEL/2015[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi28 Feb 2019

Bench: Shri G.D.Agrawal & Shri Sudhanshu Srivastava

For Appellant: Sh. Tarundeep Singh, AdvFor Respondent: Ms. Deepika Mittal, CIT(DR)
Section 194HSection 194JSection 201Section 201(1)

…ability was explained time to time. In one such matter having similar facts as to the assessee before us, Hon'ble Allahabad High Court explained correct application of aforesaid judgment in the case of CIT v. Sita Ram Sri Kishan Das [1982] 11 Taxman 52/[1983] 141 ITR 685 (All.). In this case, the facts were that said assessee was a commission agent and was accountable for the recovery (called as Market Fee) which he made from the sellers of agricultural produce in terms of Krishi Utpadan Mandi Rules framed under the U.P. Krishi Utpadan Mandi Adhiniyam, 1964. The Revenue treated the amount so collected by the agen…

DCIT 8(2), Mumbai vs. Mumbai International Airport P. Ltd, Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 5655/MUM/2014[2011-12]Status: DisposedITAT Mumbai13 Nov 2017AY 2011-12

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan
Section 14ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Shri P K Bansal, Vice President & Shri Pawan Singh, Judicial Member ITA No.1081/Mum/2013 Assessment Year : 2009-10 ITA No.4911/Mum/2013 Assessment Year : 2010-11 ITA No.4784/Mum/2014 Assessment Year : 2011-12 Mumbai International Airport P Ltd. Addl. CIT Range 8(2) Finance Department, 1st Floor, Mumbai Vs. Terminal 1B, Chatrapati Shivaji International Airport, Santacruz (E), Mumbai 400 099 PAN : AAECM6285C (Appellant) (Respondent) ITA No.4675/Mum/2013 Assessment Year: 2009-10 ITA No.5592/Mum/2013 Assessment Year: 2010-11 ITA No.5655/Mum/20…

Mumbai International Airport P. Ltd, Mumbai vs. Addl CIT 8(2), Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 4784/MUM/2014[2011-12]Status: DisposedITAT Mumbai13 Nov 2017AY 2011-12

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan
Section 14ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Shri P K Bansal, Vice President & Shri Pawan Singh, Judicial Member ITA No.1081/Mum/2013 Assessment Year : 2009-10 ITA No.4911/Mum/2013 Assessment Year : 2010-11 ITA No.4784/Mum/2014 Assessment Year : 2011-12 Mumbai International Airport P Ltd. Addl. CIT Range 8(2) Finance Department, 1st Floor, Mumbai Vs. Terminal 1B, Chatrapati Shivaji International Airport, Santacruz (E), Mumbai 400 099 PAN : AAECM6285C (Appellant) (Respondent) ITA No.4675/Mum/2013 Assessment Year: 2009-10 ITA No.5592/Mum/2013 Assessment Year: 2010-11 ITA No.5655/Mum/20…

DCIT 8(2), Mumbai vs. Mumbai International Airport P.Ltd, Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 5592/MUM/2013[2010-11]Status: DisposedITAT Mumbai13 Nov 2017AY 2010-11

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan
Section 14ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Shri P K Bansal, Vice President & Shri Pawan Singh, Judicial Member ITA No.1081/Mum/2013 Assessment Year : 2009-10 ITA No.4911/Mum/2013 Assessment Year : 2010-11 ITA No.4784/Mum/2014 Assessment Year : 2011-12 Mumbai International Airport P Ltd. Addl. CIT Range 8(2) Finance Department, 1st Floor, Mumbai Vs. Terminal 1B, Chatrapati Shivaji International Airport, Santacruz (E), Mumbai 400 099 PAN : AAECM6285C (Appellant) (Respondent) ITA No.4675/Mum/2013 Assessment Year: 2009-10 ITA No.5592/Mum/2013 Assessment Year: 2010-11 ITA No.5655/Mum/20…

Mumbai International Airport P.Ltd, Mumbai vs. Addl CIT RG 8(2), Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 4911/MUM/2013[2010-11]Status: DisposedITAT Mumbai13 Nov 2017AY 2010-11

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan
Section 14ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Shri P K Bansal, Vice President & Shri Pawan Singh, Judicial Member ITA No.1081/Mum/2013 Assessment Year : 2009-10 ITA No.4911/Mum/2013 Assessment Year : 2010-11 ITA No.4784/Mum/2014 Assessment Year : 2011-12 Mumbai International Airport P Ltd. Addl. CIT Range 8(2) Finance Department, 1st Floor, Mumbai Vs. Terminal 1B, Chatrapati Shivaji International Airport, Santacruz (E), Mumbai 400 099 PAN : AAECM6285C (Appellant) (Respondent) ITA No.4675/Mum/2013 Assessment Year: 2009-10 ITA No.5592/Mum/2013 Assessment Year: 2010-11 ITA No.5655/Mum/20…

DCIT 8(2), Mumbai vs. Mumbai Internaiotnal Airport P.Ltd, Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 4675/MUM/2013[2009-10]Status: DisposedITAT Mumbai13 Nov 2017AY 2009-10

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan
Section 14ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Shri P K Bansal, Vice President & Shri Pawan Singh, Judicial Member ITA No.1081/Mum/2013 Assessment Year : 2009-10 ITA No.4911/Mum/2013 Assessment Year : 2010-11 ITA No.4784/Mum/2014 Assessment Year : 2011-12 Mumbai International Airport P Ltd. Addl. CIT Range 8(2) Finance Department, 1st Floor, Mumbai Vs. Terminal 1B, Chatrapati Shivaji International Airport, Santacruz (E), Mumbai 400 099 PAN : AAECM6285C (Appellant) (Respondent) ITA No.4675/Mum/2013 Assessment Year: 2009-10 ITA No.5592/Mum/2013 Assessment Year: 2010-11 ITA No.5655/Mum/20…

Mumbai International Airport P.Ltd, Mumbai vs. Addl CIT RG 8(20, Mumbai

In the result, assessee’s appeals are statistically allowed and revenue’s

ITA 1081/MUM/2013[2009-10]Status: DisposedITAT Mumbai13 Nov 2017AY 2009-10

Bench: Shri P K Bansal & Shri Pawan Singh

For Appellant: Shri Vijay MehtaFor Respondent: Shri Anand Mohan
Section 14ASection 40

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI Before Shri P K Bansal, Vice President & Shri Pawan Singh, Judicial Member ITA No.1081/Mum/2013 Assessment Year : 2009-10 ITA No.4911/Mum/2013 Assessment Year : 2010-11 ITA No.4784/Mum/2014 Assessment Year : 2011-12 Mumbai International Airport P Ltd. Addl. CIT Range 8(2) Finance Department, 1st Floor, Mumbai Vs. Terminal 1B, Chatrapati Shivaji International Airport, Santacruz (E), Mumbai 400 099 PAN : AAECM6285C (Appellant) (Respondent) ITA No.4675/Mum/2013 Assessment Year: 2009-10 ITA No.5592/Mum/2013 Assessment Year: 2010-11 ITA No.5655/Mum/20…

DCIT, New Delhi vs. M/S. Sahara India (Firm), Lucknow

In the result all the four appeals of the revenue are dismissed

ITA 397/DEL/2011[2003-04]Status: DisposedITAT Delhi06 Jan 2017AY 2003-04

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

For Appellant: Ms. Rachna Singh, CIT DRFor Respondent: Sh. Dinesh Verma, Adv
Section 142Section 260ASection 269SSection 269TSection 271DSection 271ESection 273BSection 5

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI H.S.SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No.3139/Del/2011 (Assessment Year: 2003-04) ITA No.3142/Del/2011 (Assessment Year: 2004-05) DCIT, Sahara India (Firm) Central Circle-6, Room NO. 334, ARA 1, Kapoorthala Complex, Vs. Centre, Jahndewalan Extn, New Delhi Aliganj, Luknow PAN:AAMFS01216L (Appellant) (Respondent) CO No. In ITA No. Assessment Year C.O. 46/Del/2011 Assessment Year: 2003-04 C.O. No. 241/Del/2011 Assessment Year: 2003-04 C.O. No. 243/Del/2011 Assessment Year: 2004-05 C.O. No. 244/Del/2011 Asse…

Addl CIT 8(2), Mumbai vs. Mumbai International Airport P. Ltd, Mumbai

ITA 3232/MUM/2012[2008-09]Status: DisposedITAT Mumbai30 Nov 2016AY 2008-09

Bench: Shri Mahavir Singh & Shri Ashwani Tanejaassessment Year: 2008-09

Section 143(3)Section 40

…explained time to time. In one such matter having similar facts as to the assessee before us, Hon’ble Allahabad High Court explained correct application of aforesaid judgment in the case of CIT vs. Sita 45 M/s. Mumbai International Airport Ram Sri Kishan Das 141 ITR 685 (All). In this case, the facts were that said assessee was a commission agent and was accountable for the recovery (called as Market Fee) which he made from the sellers of agricultural produce in terms of Krishi Utpadan Mandi Rules framed under the U.P. Krishi Utpadan Mandi Adhiniyam, 1964. The Revenue treated the amount so collected by the agent…

Mumbai International Airport P. Ltd, Mumbai vs. Addl CIT RG 8(2), Mumbai

ITA 2760/MUM/2012[2008-09]Status: DisposedITAT Mumbai30 Nov 2016AY 2008-09

Bench: Shri Mahavir Singh & Shri Ashwani Tanejaassessment Year: 2008-09

Section 143(3)Section 40

…explained time to time. In one such matter having similar facts as to the assessee before us, Hon’ble Allahabad High Court explained correct application of aforesaid judgment in the case of CIT vs. Sita 45 M/s. Mumbai International Airport Ram Sri Kishan Das 141 ITR 685 (All). In this case, the facts were that said assessee was a commission agent and was accountable for the recovery (called as Market Fee) which he made from the sellers of agricultural produce in terms of Krishi Utpadan Mandi Rules framed under the U.P. Krishi Utpadan Mandi Adhiniyam, 1964. The Revenue treated the amount so collected by the agent…

CIT v. Sita Ram Sri Kishan Das (141 ITR 685) — Cited in 11 Judgments | BharatTax