CKK Catering Services v. ACIT

346 ITR 92High Court#24591 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 132Section 133ASection 153ASection 234BSection 234CSection 40(a)(ia)Section 40A(3)Section 139(1)

Issues it is cited on

section 40(a)(3)section 40a(ia)business expediencysection 194csection 40a(3)section 40asection 40(a)section 153dsection 40(a)(ia)section 132asection 234bcommissioner (appeals)

Judgments citing CKK Catering Services v. ACIT

M/S. Amrut Distilleries Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

ITA 950/BANG/2023[2017-18]Status: DisposedITAT Bangalore28 Jan 2025AY 2017-18

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

For Appellant: Shri. Prateek P, CAFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 133ASection 40A(3)

…book for Financial Year 20161-7 was found and impounded and on the basis of material available the Assessment Order for Assessment Years 2015- 16 and 2016-17 was also verified and concluded. The AO relied on the judgment of CKK Catering Services Vs. ACIT 2012 346 ITR 92 (Kar). He also relied on the judgment of Harish Textile Engrs. Ltd Vs. DCIT 2015 63 taxmann.com 66 (Bom). The AO made addition under section 40A(3) of the Act of Rs.47,34,080/- and completed assessment under section 153A r.w.s. 143(3) r.w.s. 153D of the Act. 7. Aggrieved from the above Order, assessee file appeal before the First Appellate Author…

M/S. Amrut Distilleries Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

ITA 949/BANG/2023[2016-17]Status: DisposedITAT Bangalore28 Jan 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

For Appellant: Shri. Prateek P, CAFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 133ASection 40A(3)

…book for Financial Year 20161-7 was found and impounded and on the basis of material available the Assessment Order for Assessment Years 2015- 16 and 2016-17 was also verified and concluded. The AO relied on the judgment of CKK Catering Services Vs. ACIT 2012 346 ITR 92 (Kar). He also relied on the judgment of Harish Textile Engrs. Ltd Vs. DCIT 2015 63 taxmann.com 66 (Bom). The AO made addition under section 40A(3) of the Act of Rs.47,34,080/- and completed assessment under section 153A r.w.s. 143(3) r.w.s. 153D of the Act. 7. Aggrieved from the above Order, assessee file appeal before the First Appellate Author…

M/S. Amrut Distilleries Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(1), Bangalore

In the result, appeals filed by the assessee are treated as allowed for statistical purposes

ITA 948/BANG/2023[2015-16]Status: DisposedITAT Bangalore28 Jan 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan K

For Appellant: Shri. Prateek P, CAFor Respondent: Shri. Sridhar E, CIT(DR)(ITAT), Bangalore
Section 133ASection 40A(3)

…book for Financial Year 20161-7 was found and impounded and on the basis of material available the Assessment Order for Assessment Years 2015- 16 and 2016-17 was also verified and concluded. The AO relied on the judgment of CKK Catering Services Vs. ACIT 2012 346 ITR 92 (Kar). He also relied on the judgment of Harish Textile Engrs. Ltd Vs. DCIT 2015 63 taxmann.com 66 (Bom). The AO made addition under section 40A(3) of the Act of Rs.47,34,080/- and completed assessment under section 153A r.w.s. 143(3) r.w.s. 153D of the Act. 7. Aggrieved from the above Order, assessee file appeal before the First Appellate Author…

CKK Catering Services v. ACIT (346 ITR 92) — Cited in 3 Judgments | BharatTax