How many judgments cite CTO v. Swastik Roadways?

36 judgments on BharatTax cite CTO v. Swastik Roadways (3 SCC 640), spanning 2015 to 2025.

Which sections of the Income Tax Act does CTO v. Swastik Roadways come up under?

It is most often cited in judgments turning on Section 131, Section 143(1), Section 143(3), Section 40A(3), Section 69A, Section 143(2).

CTO v. Swastik Roadways

3 SCC 640Reported decision2004#3312 most cited

What is CTO v. Swastik Roadways authority for?

The rigours of Section 40A(3) should not be invoked without examining the genuineness of the transactions and whether they were free from tax evasion, as the consequences for non-compliance must have a nexus to the object of preventing tax evasion.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

CTO v. Swastik Roadways · section 40A(3) · genuineness of transaction · tax evasion · nexus · object of provision · business expediency · honest transactions · penalize tax evader · Rule 6DD(j)

Sections most often in play

Section 131 Section 143(1)Section 143(3)Section 40A(3)Section 69A Section 143(2)Section 40(a)(ia)Section 40A(ia)

Issues it is cited on

business expediency section 40a(3)on-money profits and gains of business or profession section 40a section 40 genuineness of the transaction salary section 131 undisclosed income condonation of delay section 143(1)

Judgments citing CTO v. Swastik Roadways

AWAS DEVCON PVT. LTD. ,HOWRAH vs. ITO, WARD-14(4), KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 1217/KOL/2023[2015-16]Status: DisposedITAT Kolkata24 Feb 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Abhishek Bansal, ARFor Respondent: Shri Arun Kanti Dutta, DR

Section 131Section 143(1)Section 143(3)Section 40A(3)

…est transactions and that is why after framing of rule 6DD(j), the Board stepped in by issuing the aforesaid circular and this clarification, in our opinion, is in conformity with the principle enunciated by the Supreme Court in CTO v. Swastik Roadways [2004] 3 SCC 640. 32. The legal proposition that arises from the above decision of the Hon'ble Rajasthan High Court is that the consequences, which were to befall on account of non- observation of sub-section (3) of section 40A must have nexus to the failure of such object. Therefore the genuineness of the transactions and it being free from vice of any device of e…

AWAS DEVCON PVT. LTD. ,HOWRAH vs. ITO, WARD-13(1), KOLKATA. , KOLKATA

In the result, both the appeals of the assessee are allowed

ITA 1216/KOL/2023[2017-18]Status: DisposedITAT Kolkata24 Feb 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Abhishek Bansal, ARFor Respondent: Shri Arun Kanti Dutta, DR

Section 131Section 143(1)Section 143(3)Section 40A(3)

MUDIT KUMAR BAJAJ,UJJAIN vs. ITO-1(2), UJJAIN

In the result, the appeal of the assessee is allowed”

ITA 550/IND/2023[2018-19]Status: HeardITAT Indore18 Jun 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani(Respondent/ Revenue) Pan: Aezpb2621P Assessee By Ms. Nupur Ladha & Shri Vaibhav Siroliya, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.06.2024 Date Of Pronouncement 18.06.2024 O R D E R

Section 143(1)(a)Section 154Section 40A(3)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Respondent/ Revenue) PAN: AEZPB2621P Assessee by Ms. Nupur Ladha & Shri Vaibhav Siroliya, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 13.06.2024 Date of Pronouncement 18.06.2024 O R D E R Per Vijay Pal Rao, JM : This appeal by the assessee is directed against order dated 10.10.2023 of Commissioner of Income Tax (Appeal), National Faceless Appeal Centre, Delhi for the Assessment Year 2018-19. 2. There is a delay of 1…

JYOTI PRAKASH DAS,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, the appeal of the assessee is allowed

ITA 102/GTY/2020[2017-18]Status: DisposedITAT Guwahati31 Aug 2023AY 2017-18

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2017-18 Jyoti Prakash Das Dcit, Circle-3, Guwahati Kumud Enclave, Nawaram Vs. Kakati Path, Rehabari, Guwahati-781008. Pan: Ajipd 5193 Q (Appellant) (Respondent) Present For: Appellant By : Shri Ramesh Goenka, Advocate Respondent By : Shri Arun Bhowmick, Jcit Date Of Hearing : 31.08.2023 Date Of Pronouncement : 31.08.2023 O R D E R Per Sonjoy Sarma, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 07.02.2020 Of Ld. Cit(A), Guwahati-2 Passed U/S 250 Of The Income Tax Act [Hereinafter Referred To As The ‘Act’]. The Assessee Has Raised The Following Grounds Of Appeal: “1(A). That Neither The Learned Assessing Officer Was Justified In Making Disallowance Of Rs. 1,43,73,603/- On Account Of Proportionate Direct Expenses & Adding The Same In The Closing Stock Of The Appellant Nor The Learned Cit(A) Was Justified In Confirming The Aforesaid Disallowance/Addition.

For Appellant: Shri Ramesh Goenka, AdvocateFor Respondent: Shri Arun Bhowmick, JCIT

Section 143(2)Section 250Section 40A(3)Section 69C

…st have nexus to the failure of such object. Therefore, the genuineness of the transactions it being free from vice of any device of evasion of tax is relevant consideration. 4.6 The Hon'ble Apex Court in the case of CIT vs Swastik Roadways reported in (2004) 3 SCC 640 had held that the consequences of non-compliance of Madhya Pradesh Sales Tax Act , which were intended to check the evasion and avoidance of sales tax were significantly harsh. The court while upholding the constitutional validity negated the existence of a mens rea as a condition necessary for levy of penalty for non- compliance with such technica…

MURTUJA HUSAINBHAI HIRANI,NA vs. ARIVS.INCOME TAX OFFICER, WARD - 3, , NAVSARI

In the result, the appeal of the assessee is allowed

ITA 196/SRT/2023[2014-15]Status: DisposedITAT Surat26 Jun 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.196/Srt/2023 "नधा"रण वष"/Assessment Year: (2014-15) (Physical Hearing) Murtuja Hussainbhai Hirani, Vs. The Ito, Ward-3, Prop. Of R. K. Bullion, Navsari Shop No.5, Pranav Chamber Madhumati, Navsari – 396445, Gujarat. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aciph3680D Appellant By Shri Rasesh Shah, Ca Respondent By Shri Vinod Kumar, Sr. Dr 09/06/2023 Date Of Hearing Date Of Pronouncement 26/06/2023

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 40A(3)

…est transactions and that is why after framing of rule 6DD(j), the Board stepped in by issuing the aforesaid circular and this clarification, in our opinion, is in conformity with the principle enunciated by the Supreme Court in CTO v. Swastik Roadways [2004] 3 SCC 640. 32. The legal proposition that arises from the above decision of the Hon'ble Rajasthan High Court is that the consequences, which were to befall on account of non-observation of sub-section (3) of section 40A must have nexus to the failure of such object. Therefore the genuineness of the transactions and it being free from vice of any device of ev…

ITO, W-2, BARNALA vs. THE TRUCK OPERATOR UNION, BARNALA

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 893/CHANDI/2019[2015-16]Status: DisposedITAT Chandigarh14 Oct 2022AY 2015-16

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavthe Ito बनाम The Truck Operator Union, Ward-2, Barnala Dhanaula Road, Barnala "थायी लेखा सं./Pan No: Aaaat6497M

For Appellant: Shri Deepak Aggarwal, AdvocateFor Respondent: Shri Sarabjeet Singh, CIT, DR

Section 194C(2)Section 250(6)Section 40Section 40A(3)Section 60A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER The ITO बनाम The Truck Operator Union, Ward-2, Barnala Dhanaula Road, Barnala "थायी लेखा सं./PAN NO: AAAAT6497M "नधा"रती क" ओर से/Assessee by : Shri Deepak Aggarwal, Advocate राज"व क" ओर से/ Revenue by : Shri Sarabjeet Singh, CIT, DR सुनवाई क" तार"ख/Date of Hearing: 21/09/2022 उदघोषणा क" तार"ख/Date of Pronouncement: 14/10/2022 आदेश/ORDER Per Vikram Singh Yadav, Accountant Member: This is an appeal filed by the Revenue against the order of Learned Commiss…

M/S VIJAYETA BUILDCON PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, the ground of the assessee’s appeal is allowed

ITA 980/JPR/2018[2007-08]Status: DisposedITAT Jaipur27 Oct 2020AY 2007-08

For Appellant: Sh. S. R. Sharma (CA) &For Respondent: Sh. B. K. Gupta (CIT)

Section 153ASection 253(5)Section 40A(3)

…hy after framing of rule 6DD(j), the Board stepped in by issuing the aforesaid circular and this clarification, in our opinion, is in conformity with the principle enunciated by the Supreme Court in CTO vs. Swastik Roadways reported in [2004] 2 RC 539; [2004] 3 SCC 640. 32. The legal proposition that arises from the above decision of the Hon’ble Rajasthan High Court is that the consequences, which were to befall on account of non-observation of sub-section (3) of section 40A must have 35 M/s Vijayeta Buildcon Pvt. Ltd. Vs. ACIT nexus to the failure of such object. Therefore the genuineness of the transactions an…

RANJAN DEBNATH ,KOLKATA vs. PRINCIPAL CIT - 9, KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed in part

ITA 1372/KOL/2018[2013-14]Status: DisposedITAT Kolkata19 Feb 2020AY 2013-14

Bench: Shri J. Sudhakar Reddy & Shri S.S. Godara]

Section 143(3)Section 263Section 40A(3)

…is effect before levying penalty u/s. 57(2). Though in the instant case, the issue involved is not with regard to the levy of penalty, but the requirement of law to be followed by the assessee was of as technical nature as was in the case of Swastik Roadways (3 SCC 640) and the consequence to fall for failure to observe such norms in the present case are much higher than which were prescribed under the Madhya Pradesh Sales Tax Act. Apparently, it is a relevant consideration for the assessing authority under the Income Tax Act that before invoking the provisions of section 40A(3) in the light of Rule 6DD as clarif…

J.D. WINES,GURGAON vs. ADDL. CIT, GURGAON

In the result, the appeal of the assessee is partly allowed

ITA 563/DEL/2016[2010-11]Status: DisposedITAT Delhi30 Oct 2019AY 2010-11

For Appellant: Sh. Vinod Kr. Garg, Adv. &For Respondent: Sh. Deepak Garg, Sr. DR

Section 133(6)Section 40A(3)Section 43B

…the failure of such object. Therefore, the genuineness of the transactions it being free from vice of 12 J. D. Wines any device of evasion of tax is relevant consideration. 4.6. The Hon'ble Apex Court in the case of CIT vs Swastik Roadways reported in (2004) 3 SCC 640 had held that the consequences of non-compliance of Madhya Pradesh Sales Tax Act , which were intended to check the evasion and avoidance of sales tax were significantly harsh. The court while upholding the constitutional validity negated the existence of a mens rea as a condition necessary for levy of penalty for noncompliance with such technical…

HARIDAS SOM,HOOGHLY vs. ITO, WARD - 22(3), KOLKATA , KOLKATA

Appeal is allowed

ITA 14/KOL/2018[2013-14]Status: DisposedITAT Kolkata13 Sept 2019AY 2013-14

Bench: Hon’Ble Shri J. Sudhakar Reddy., Am & Hon’Ble Shri S.S. Godara, Jm] I.T. A No. 14/Kol/2018 A.Y 2013-14 Haridas Som V/S. I.T.O. Ward 22(3), Kolkata Pan: Ajhps8867K (Appellant) (Respondent)

For Appellant: Shri G.Banerjee, Adovate, ld.ARFor Respondent: Shri Sankar Halder, JCIT, ld.Sr.DR

Section 143(3)Section 40A(3)

…t have nexus to the failure of such object. Therefore, the genuineness of the transactions it being free from vice of any device of evasion of tax is relevant consideration. 4.6. The Hon'ble Apex Court in the case of CTO vs Swastik Roadways reported in (2004) 3 SCC 640 had held that the consequences of non- compliance of Madhyapradesh Sales Tax Act , which were intended to check the evasion and avoidance of sales tax were significantly harsh. The court while upholding the constitutional validity negated the existence of a mens rea as a condition necessary for levy of penalty for non-compliance with such technical…

SHRI DINESH KUMAR GHOSH ,PASCHIM MEDINIPUR vs. ACIT, CIRCLE - 38, , MIDNAPORE

In the result, this ground and appeal of the assessee is allowed

ITA 2015/KOL/2018[2013-14]Status: DisposedITAT Kolkata26 Apr 2019AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara] I.T.A. No. 2015/Kol/2018 Assessment Year: 2013-14 Shri Dinesh Kumar Ghosh.......………………………………....…………………………………………Appellant Garhbeta-Iii,Karamsole P.O. Kiaboni P.S. Garhbeta Paschim Medinipur – 721 253 [Pan : Arkpg 5318 G] Assistant Commissioner Of Income Tax, Circle-38, Midnapore…….........…..…......Respondent Appearances By: Shri Anikesh Banerjee, Advocate, Appeared On Behalf Of The Assessee. Shri C.J. Singh, Jcit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : April 3Rd, 2019 Date Of Pronouncing The Order : April 26Th, 2019 O R D E R Per J. Sudhakar Reddy, Am :- This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - 11, Kolkata, (Ld. Cit(A)) Passed U/S. 250 Of The Income Tax Act, 1961, (The ‘Act’), Dt. 27/06/2018, For The Assessment Year 2013-14. 2. The Assessee Is An Individual & Is In The Business Of Trading In Wood & Timber. He Filed His Return Of Income On 29/10/2013, Disclosing Total Income Of Rs.10,29,280/-. The Assessing Officer Completed Assessment U/S 144 Of The Act, Vide His Order Dt. 10/03/2016, Determining The Total Income At Rs.1,22,27,660/- Interalia Making A Disallowance Of Rs.1,11,97,683/- U/S 40A(3) Of The Act, On The Ground That The Assessee Had Made Cash Payments In Excess Of Rs.20,000/- For Supply Of Timber To Various Local Merchants. Aggrieved The Assessee Carried The Matter In Appeal. Before The Ld. First Appellate Authority, The Assessee Submitted That None Of The Cash Payments In Question Exceeded The Limit Prescribed U/S 40A(3) Of The Act. He Produced A Cash Book & Ledger Account To Demonstrate The Fact That The 2

Section 144Section 250Section 40A(3)

…hy after framing of rule 6DD(j), the Board stepped in by issuing the aforesaid circular and this clarification, in our opinion, is in conformity with the principle enunciated by the Supreme Court in CTO vs. Swastik Roadways reported in [2004] 2 RC 539; [2004] 3 SCC 640. 32. The legal proposition that arises from the above decision of the Hon'ble Rajasthan High Court is that the consequences, which were to befall on account of non-observation of sub- section (3) of section 40A must have nexus to the failure of such object. Therefore the genuineness of the transactions and it being free from vice of any device of e…

SHRI DALJIT SINGH ,KOLKATA vs. ACIT, CIRCLE - 40, KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

ITA 769/KOL/2018[2010-11]Status: DisposedITAT Kolkata03 Apr 2019AY 2010-11

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godarai.T.A. No.769/Kol/2018 (Assessment Year: 2010-11)

Section 250Section 40A(3)

…hy after framing of rule 6DD(j), the Board stepped in by issuing the aforesaid circular and this clarification, in our opinion, is in conformity with the principle enunciated by the Supreme Court in CTO vs. Swastik Roadways reported in [2004] 2 RC 539; [2004] 3 SCC 640. 32. The legal proposition that arises from the above decision of the Hon'ble Rajasthan High Court is that the consequences, which were to befall on account of non-observation of sub-section (3) of section 40A must have nexus to the failure of such object. Therefore the genuineness of the transactions and it being free from vice of any device of ev…

BINOD KUMAR BURNWAL,BURDWAN vs. ITO, WARD - 1(3), DURGAPUR, DURGAPUR

In the result, appeal of the assessee is allowed in part

ITA 1864/KOL/2017[2008-09]Status: DisposedITAT Kolkata12 Dec 2018AY 2008-09

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2008-09 Binod Kumar Burnwal…………………….…….............................………………………..……….………..Appellant Prop: Anandlok Infocom Bangram, Nutandanga Gogla Dist-Burdwan – 713 383 [Pan : Aizpb 0692 A] Income Tax Officer, Ward-1(3), Kolkata......................................................……………….…..Respondent

Section 143(3)Section 234BSection 250Section 40A(3)

…his effect before levying penalty u/s 57(2). Though in the instant case, the issue involved is not with regard to the levy of penalty, but the requirement of law to be followed by the assessee was of as technical nature as was in the case of Swastik Roadways (3 SCC 640) and the consequence to fall for failure to observe such norms in the present case are much higher than which were prescribed under the Madhya Pradesh Sales Tax Act. Apparently, it is a relevant consideration for the assessing authority under the 7 Assessment Year: 2008-09 Binod Kumar Burnwal Income-tax Act that before invoking the provisions of s…

M/S BIRGIRI C. S. SHOP,PURULIA vs. ITO, WD-3(2), PURULIA, PURULIA

In the result, the appeal of assesse is partly allowed

ITA 972/KOL/2016[2011-2012]Status: DisposedITAT Kolkata05 Sept 2018AY 2011-2012

For Appellant: S/Shri Ravi Tulsiyan, FCA &For Respondent: Shri S. Dasgupta, Addl.CIT, ld.Sr.DR

Section 22Section 40A(3)Section 85Section 86

…In the instant case, the cash has been deposited directly in the bank account of the supplier i.e M/s Asansol Bottling & Packaging Co. Pvt Ltd by the assessee. 19. We find that the Hon’ble Apex Court in the case of CTO vs Swastik Roadways reported in (2004) 3 SCC 640 had held that the consequences of non-compliance of Madhyapradesh Sales Tax Act , which were intended to check the evasion and avoidance of sales tax were significantly harsh. The court while upholding the constitutional validity negated the existence of a mens rea as a condition necessary for levy of penalty for noncompliance with such technical p…

KRISHNA PRASAD POTNURI,KOLKATA vs. ITO, WARD - 40(1), KOLKATA , KOLKATA

In the result, appeal of the assessee is allowed in part

ITA 450/KOL/2018[2014-15]Status: DisposedITAT Kolkata03 Aug 2018AY 2014-15

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2014-15 Krishna Prasad Potnuri...............................................................…………………………………….…..Appellant (Prop. Calcutta South Transport Co.) 20, Phears Lance Bowbazar Kolkata – 700 012 [Pan : Afqpp 3888 Q] Income Tax Officer, Ward-40(1), Kolkata....................................................…………………..Respondent Appearances By: Shri Manish Tiwari, Fca, Appeared On Behalf Of The Assessee. Shri S.M. Das, Addl. Cit, D/R. Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : June 6Th , 2018 Date Of Pronouncing The Order : August 3Rd, 2018 Order Per J. Sudhakar Reddy, Am :-

Section 143(3)Section 250Section 40A(3)

…hy after framing of rule 6DD(j), the Board stepped in by issuing the aforesaid circular and this clarification, in our opinion, is in conformity with the principle enunciated by the Supreme Court in CTO vs. Swastik Roadways reported in [2004] 2 RC 539; [2004] 3 SCC 640. 32. The legal proposition that arises from the above decision of the Hon'ble Rajasthan High Court is that the consequences, which were to befall on account of non-observation of sub-section (3) of section 40A must have nexus to the failure of such object. Therefore the genuineness of the transactions and it being free from vice of any device of ev…

SH. JAI TEG SINGH,MOHALI vs. ITO, MOHALI

In the result, the appeal of the assessee is allowed

ITA 750/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh17 Jul 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Guptashri Jai Teg Singh, Vs. The Income Tax Officer, # 2431, Sector 79, Ward-6(2), Mohali. Mohali. Pan: Arjps5960R

For Appellant: Shri S.K.Bhasin, CAFor Respondent: Smt.Chanderkanta, Addl.CIT, DR

Section 40A(3)

…7 14 A.Y. 2012-13 rule 6DD(j), the Board stepped in by issuing the aforesaid circular and this clarification, in our opinion, is in conformity with the principle enunciated by the Supreme Court in CTO vs. Swastik Roadways reported in [2004] 2 RC 539; [2004] 3 SCC 640. 32. The legal proposition that arises from the above decision of the Hon'ble Rajasthan High Court is that the consequences, which were to befall on account of non-observation of sub-section (3) of section 40A must have nexus to the failure of such object. Therefore the genuineness of the transactions and it being free from vice of any device of ev…

ACIT, CIR-2, DURGAPUR, DURGAPUR vs. S. N. CONSTRUCTION, BANKURA

In the result, the appeal of the assessee is allowed in part and the appeal of the revenue is dismissed

ITA 1205/KOL/2017[2011-12]Status: DisposedITAT Kolkata04 Jul 2018AY 2011-12

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri S.S.Godara, Jm] I.T.A No. 1117/Kol/2017 Assessment Year : 2011-12 S.N. Construction -Vs- Acit, Circle-2, Durgapur [Pan: Abafs 9119 B] (Appellant) (Respondent) I.T.A No. 1205/Kol/2017 Assessment Year : 2011-12 Acit, Circle-2, Durgapur -Vs- S.N. Construction [Pan: Abafs 9119 B] (Appellant) (Respondent)

For Appellant: Shri Saikat Maulik, FCAFor Respondent: Gautam Kumar Mondal, Addl. CIT(DR)

Section 143(3)Section 250Section 40A(3)

…hy after framing of rule 6DD(j), the Board stepped in by issuing the aforesaid circular and this clarification, in our opinion, is in conformity with the principle enunciated by the Supreme Court in CTO vs. Swastik Roadways reported in [2004] 2 RC 539; [2004] 3 SCC 640. 32. The legal proposition that arises from the above decision of the Hon'ble Rajasthan High Court is that the consequences, which were to befall on account of non- observation of sub-section (3) of section 40A must have nexus to the failure of such object. Therefore the genuineness of the transactions and it being free from vice of any 7 S.N. Cons…

S. N. CONSTRUCTION,BANKURA vs. ACIT, CIR-2, DURGAPUR, DURGAPUR

In the result, the appeal of the assessee is allowed in part and the appeal of the revenue is dismissed

ITA 1117/KOL/2017[2011-12]Status: DisposedITAT Kolkata04 Jul 2018AY 2011-12

For Appellant: Shri Saikat Maulik, FCAFor Respondent: Gautam Kumar Mondal, Addl. CIT(DR)

Section 143(3)Section 250Section 40A(3)

…hy after framing of rule 6DD(j), the Board stepped in by issuing the aforesaid circular and this clarification, in our opinion, is in conformity with the principle enunciated by the Supreme Court in CTO vs. Swastik Roadways reported in [2004] 2 RC 539; [2004] 3 SCC 640. 32. The legal proposition that arises from the above decision of the Hon'ble Rajasthan High Court is that the consequences, which were to befall on account of non- observation of sub-section (3) of section 40A must have nexus to the failure of such object. Therefore the genuineness of the transactions and it being free from vice of any 7 S.N. Cons…

A DAGA ROYAL ARTS,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1065/JPR/2016[2013-14]Status: DisposedITAT Jaipur15 May 2018AY 2013-14

For Appellant: Shri Rajeev Sogani (C.A)For Respondent: Shri J. C. Kulhari (JCIT)

Section 40A(3)

…hy after framing of rule 6DD(j), the Board stepped in by issuing the aforesaid circular and this clarification, in our opinion, is in conformity with the principle enunciated by the Supreme Court in CTO vs. Swastik Roadways reported in [2004] 2 RC 539; [2004] 3 SCC 640. 32. The legal proposition that arises from the above decision of the Hon’ble Rajasthan High Court is that the consequences, which were to befall on account of non-observation of sub-section (3) of section 40A must have nexus to the failure of such object. Therefore the genuineness of the transactions and it being free from vice of any device of ev…

ITO, WD-2(3), DURGAPUR, DURGAPUR vs. M/S KAJORA PACHAI & C. S. SHOP, BURDWAN

In the result, all the appeals of assessee are allowed

ITA 502/KOL/2015[2010-2011]Status: DisposedITAT Kolkata17 Oct 2017AY 2010-2011

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A No. 502/Kol/2015 Assessment Year : 2010-11 Ito, Ward-2(3), Durgapur -Vs- M/S Kajora Pachai & C.S. Shop [Pan: Aagfk 2341 E] (Appellant) (Respondent)

For Appellant: Shri Saurabh Kumar, Addl. CITFor Respondent: Shri K.K. Khemka, Advocate

Section 143(3)Section 40A(3)

…In the instant case, the cash has been deposited directly in the bank account of the supplier i.e M/s Asansol Bottling & Packaging Co. Pvt Ltd by the assessee. 19. We find that the Hon'ble Apex Court in the case of CTO vs Swastik Roadways reported in (2004) 3 SCC 640 had held that the consequences of non-compliance of Madhyapradesh Sales Tax Act , which were intended to check the evasion and avoidance of sales tax were significantly harsh. The court while upholding the constitutional validity negated the existence of a mens rea as a condition necessary for levy of penalty for non- compliance with such technical…

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