CTO v. Swastik Roadways

ITO, Ward - 2(2), Asansol vs. Naba Kumar Mandal, Burdwan

In the result, appeal of revenue is dismissed

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

…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 7 Naba Kumar Mandal, AY 2008-09 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…

M/S Shibpur Pachai Shop, Burdwan vs. ITO, WD-1(4), Asansol

In the result the appeal by the assessee is allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm] I.T.A No. 340/Kol/2014 Assessment Year : 2008-09

…. 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…

Srikanta Mondal, Burdwan vs. ITO, WD-2(2), Asansol, Burdwan

In the result the appeal by the assessee is allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm] I.T.A No. 333/Kol/2014 Assessment Year : 2010-11 Srikanta Mondal -Vs.- I.T.O., Ward-2(2) Burdwan Asansol [Pan : Agxpm 6698 K] (Appellant) (Respondent)

…. 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…

Smt Bimala Bala Mondal, Burdwan vs. ITO, WD-1(4), Durgapur

In the result the appeal by the assessee is allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm] I.T.A No. 794/Kol/2014 Assessment Year : 2010-11 Smt. Bimala Bala Mondal -Vs.- I.T.O., Ward-1(4) Burdwan Durgapur [Pan : Aeapm 9753 N] ] (Respondent) (Appellant) For The Appellant : None For The Respondent : Shri.Ambitab Bhattacharya Jcit Date Of Hearing : 23.08.2016 Date Of Pronouncement : 02.09.2016. Order This Is An Appeal By The Assessee Against The Order Dated 5.2.2014 Of Cit(A)- Durgapur, Relating To Ay 2010-11. 2. The Assessee Is An Individual. He Is A Dealer In Country Spirits. Purchases Are Made From A Single Party Namely Ifb Agro Industries Ltd.. The Assessee In Respect Of Purchases From Ifb Agro Industries Ltd. Made A Payment Of Rs.14,31,840/- In Cash. According To The Ao The Above Payment Made Cannot Be Allowed As Deduction In Computing The Total Income Of The Assessee Because Of The Violation Of The Provision Of Section 40A(3) Of The Income Tax Act, 1961 (Act). The Action Of The Ao Was Confirmed By Cit(A). 3. Aggrieved By The Order Of Cit(A) The Assessee Has Preferred An Appeal Before This Tribunal. 4. None Appeared On Behalf Of The Asseseee Nor Was Any Request For Adjournment Made. I Have Heard The Submissions Of The Ld. Dr. Identical Issue With Regard To The Disallowance U/S 40A(3) Of The Act In The Case Of Assessee Who Are Engaged In The Business Of Country Spirits Who Have Paid Purchases In Cash Had Come Up For Consideration Before This Bench In The Case Of Ramnagar Pachwai & C.S. (Shop) Vs Ito Vide Ita No.148/Kol/2015 & 185&186/Kol/2014 For A.Y.2007-08 & 2008-09

…. 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…

Motor Ch. Mondal, Asansol vs. ITO, WD-2(2), Asansol

In the result the appeal by the assessee is allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 200/Kol/2014 Assessment Year : 2009-10 Motor Ch. Mondal -Vs.- I.T.O., Ward-2(2) Sahid Khudi Ram Sarani Asansol Neamatpur, P.O.Sitarampur-713359 [Pan : Afapm 9913K] (Respondent) (Appellant) For The Appellant : Shri U.Dasgupta, Advocate For The Respondent : Shri.Rajat Kumar Kureel(Dr) Date Of Hearing : 11.08.2016 Date Of Pronouncement : 02.09.2016. Order Per N.V.Vasudevan, Jm

…. 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…

Naba Kumar Mondal, Asansol vs. ITO, WD-2(2), Asansol

In the result the appeal by the assessee is allowed

…. 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. We find that the Hon’ble Apex Court in the case of CTO vs Swastik Roadways 19. 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…

Tushar Kanti Banerjee, Burdwan vs. ITO, WD-1(2), Asansol, Burdwan

In the result, the appeal of the assessee is allowed

Bench: Shri M. Balaganesh, Am & Shri K. Narasimha Chary, Jm]

…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. 3.6. 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 9 Tushar Kanti Banerjee, AY 2010-11 negated the existence of a mens rea as a condition necessary for levy of penalty fo…

M/S Bolkunda Pachwai & (S) C. S. Shop, Burdwan vs. ITO, WD.1(2), Asansol

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

Bench: Shri M. Balaganesh, Am & Shri K. Narasimha Chary, Jm]

…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. 3.6. 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…

M/S Bolkunda Pachwai & (S) C. S. Shop, Burdwan vs. ITO, WD.1(2), Asansol

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

Bench: Shri M. Balaganesh, Am & Shri K. Narasimha Chary, Jm]

…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. 3.6. 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…

M/S. Ramnagar Pachai & C.S. (S) Shop vs. ITO, Ward-2(3), Asansol

In the result, all the appeals of assessee are allowed

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

…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…

M/S Ramnagar Pachai & C. S. (S) Shop, Burdwan vs. ITO, WD-2(3), Asansol

In the result, all the appeals of assessee are allowed

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

…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…

M/S Ramnagar Pachai & C. S. (S) Shop, Burdwan vs. ITO, WD-2(3), Asansol

In the result, all the appeals of assessee are allowed

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

…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…

M/S Super Enterprise, Burdwan vs. ITO, WD-2(3), Durgapur

In the result the addition as confirmed by the Id

Bench: : Shri M. Balaganesh & Shri S.S.Viswanethra Ravi

…s relevant consideration. In the instant case, the cash has been deposited directly in the bank account of the supplier i.e M/s IFB Agro Industries Limited by the assessee. 4.5. 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…

Mr. Nirmal Kumar Das, Midnapore vs. ACIT, Cir-Haldia, Midnapore

In the result, assessee’s appeal is allowed

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2010-11 Mr. Nirmal Kumar Das V/S. Acit, Circle-Haldia, W/H/A17, Durgachak Basudevpur, P.O. Housing Estate, P.O. Khanjan Chak, Haldia, Durgachak, Hldia, Purba Purba Medinipur, Pin – Medinipur, Pin. 721602 721602 [Pan No.Acupd 7343 M] .. अपीलाथ" /Appellant ""यथ"/Respondent

…ree from vice of any device of evasion of tax is relevant consideration. In the instant case, the labours were paid by the bearer cheque only in their respective name only. 5.4. 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…

Sri Rampada Panda., Purba Medinipur vs. I.T.O WD - 2, Haldia., Purba Medinipur

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

Bench: Hon’Ble Shri M.Balaganesh, Am & Shri S.S.Vishwanetra Ravi, Jm] Assessment Year : 2008-09 (Appellant ) (Respondent) Sri Rampada Panda -Versus- I.T.O., Ward-2, Purba Medinipur Haldia. (Pan : Ahnpp 8129 P) For The Appellant : Shri Manish Tiwari, Fca For The Respondent : Shri Pinaki Mukherjee, Jcit Date Of Hearing : 01.10.2015. Date Of Pronouncement : 7.10.2015. Order

…sion of tax is relevant consideration. In the instant case, the cash has been deposited directly in the bank account of the supplier i.e M/s Pickme Feeds by the assessee. 3.3.6. 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…