Daga Royal Arts v. ITO

94 Taxmann.com 401Reported decision2018#10807 most cited

What is Daga Royal Arts v. ITO authority for?

No disallowance under section 40A(3) should be made if the identity and source of cash payments are established from the assessee's bank account, and the genuineness of the transaction is evidenced by registered sale deeds and business expediency.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2025.

Also referred to as

Daga Royal Arts v. ITO · section 40A(3) · section 40A · cash payments · business expediency · genuineness of transaction · bank account withdrawals · registered sale deeds · Rule 6DD

Sections most often in play

Section 40A(3)Section 133ASection 143(2)Section 143(3)Section 147Section 148Section 154Section 37(1)

Issues it is cited on

business expediencysection 40a(3)section 40asection 40genuineness of the transactionscrutiny assessmentsection 143(2)total incomebusinesssection 14section 143(3)nfac

Judgments citing Daga Royal Arts v. ITO

Texo the Builders, Udupi vs. ACIT, Central Circle-2, Mangalore

In the result, we dismiss grounds raised by the assessee

ITA 1200/BANG/2025[2014-15]Status: DisposedITAT Bangalore13 Nov 2025AY 2014-15

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan K

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore
Section 133ASection 147Section 148Section 154Section 40A(3)Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI.LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI.SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.1199, 1200/Bang/2025 Assessment Years : 2013-14, 2014-15 M/s. Texo The Builders, Vs. ACIT, 6-49 Sunder Leela, Bommarabettu Village, Central Circle – 2, Hiriadka, Udupi – 576 113. Mangalore. PAN : AAFFT 0780 M APPELLANT RESPONDENT Assessee by : Shri. Sandeep Chalapathy, CA Revenue by : Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore. Date of hearing : 24.09.2025 Date of Pronouncement : 13.11.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : These two…

Yash Infratech, Lucknow vs. ACIT, Range-1, Lucknow

ITA 513/LKW/2024[2015-16]Status: DisposedITAT Lucknow19 Sept 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Yash Infratech V. The Acit A-78, Indira Nagar Range 1 Lucknow (U.P) Lucknow Tan/Pan:Aabfy1381R (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 143(2)Section 143(3)Section 40ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, LUCKNOW BEFORE SHRI. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2015-16 Yash Infratech v. The ACIT A-78, Indira Nagar Range 1 Lucknow (U.P) Lucknow TAN/PAN:AABFY1381R (Appellant) (Respondent) Appellant by: Shri P. K. Kapoor, C.A. Respondent by: Shri Sunil Kumar Rajwanshi, D.R. O R D E R This appeal has been preferred by the Assessee against the order dated 20.06.2024, passed by the National Faceless appeal Centre, Delhi (NFAC) for Assessment Year 2015-16. 2.0 The brief facts of the case are that the assessee-firm was engaged in the business of sale and…

Bharat Jaroli, Neemuch vs. Pr. CIT Ujjain, Ujjain

In the result, the appeal of the assessee is dismissed

ITA 753/IND/2019[2014-15]Status: DisposedITAT Indore29 Feb 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manish Boradassessment Year : 2014-15 Shri Bharat Jaroli, Pr. Cit, B.No. 45, 1, Kila Road, Ujjain बनाम/ Mahaveer Bagh, Vs. Neemuch (Assessee / Appellant) (Revenue / Respondent) Pan: Aanpj5994K Assessee By Shri Anil Khandelwal, Ca Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.01.2024 Date Of Pronouncement 29.02.2024

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

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year : 2014-15 Shri Bharat Jaroli, Pr. CIT, B.No. 45, 1, Kila Road, Ujjain बनाम/ Mahaveer Bagh, Vs. Neemuch (Assessee / Appellant) (Revenue / Respondent) PAN: AANPJ5994K Assessee by Shri Anil Khandelwal, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.01.2024 Date of Pronouncement 29.02.2024 आदेश/O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the revision order dated 19th Mar…

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)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE 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 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by th…

Giant Construction Company, Saidapet vs. ACIT, CC -1(4), Chennai

In the result, the appeal filed by the assessee is dismissed

ITA 435/CHNY/2021[2015-16]Status: DisposedITAT Chennai26 Apr 2023AY 2015-16

Bench: Shri V. Durga Rao & Dr. Manish Boradआयकर अपील सं./I.T.A. No.435/Chny/2021 िनधा"रण वष"/Assessment Year: 2015-16 M/S. Giant Construction Company, Vs. The Assistant Commissioner Of 19/10 F1, Rangarajapuram, 4Th Street, Income Tax, Saidapet, Chennai 600 015. Central Circle 1(4), Chennai. [Pan:Aakfg4335N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri I. Dinesh. Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 20.04.2023 घोषणा की तारीख /Date Of Pronouncement : 26.04.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 18, Chennai, Dated 31.08.2021 Relevant To The Assessment Year 2015-16. 2. Brief Facts Of The Case Are That The Assessee Is A Construction Company, A Firm Engaged In The Business Of Executing Civil Contract Work For Pwd Department & Railways. The Partners Of The Assessee Firm Were Shri K. Don Alex Raja, Shri P. Janakar & Shri S. Senthilkumar

For Appellant: Shri I. Dinesh. AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 115BSection 132Section 153CSection 40A(3)

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव, "ाियक सद" एवं डॉ. मनीष बोराड, लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND DR. MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.435/Chny/2021 िनधा"रण वष"/Assessment Year: 2015-16 M/s. Giant Construction Company, Vs. The Assistant Commissioner of 19/10 F1, Rangarajapuram, 4th Street, Income Tax, Saidapet, Chennai 600 015. Central Circle 1(4), Chennai. [PAN:AAKFG4335N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri I. Dinesh. Advocate ""थ" की ओर से/Resp…

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…

Income Tax Officer Ward-6(2)(4), Bangalore vs. Smt Chandra Moolchand Jain, Bangalore

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

ITA 3217/BANG/2018[2014-15]Status: DisposedITAT Bangalore28 Aug 2019AY 2014-15

Bench: Shri N.V. Vasudevan & Shri Jason P Boazassessment Year : 2014-15

For Appellant: Dr. P.V Pradeep Kumar, Addl. CIT (DR)For Respondent: Shri R.K Singhvi, C.A
Section 40A(3)

…012 dated 30.5.2012, which was confirmed by the Hon'ble Karnataka High Court in 223 Tax.mann 116. 8. Apart from the above observations, the CIT(A) also made reference to the decision of the Jaipur Bench of ITAT in the case of A. Daga Royal Arts Vs. ITO (2018) 94 Taxmann.com 401 (Jaipur - Trib.). The aforesaid decision was rendered in the context of erstwhile Rule 6DD(j) of the ITAT Rules 1963 which did not exist for AY 2014-15, which is the AY involved in this appeal. Following the same, the CIT(A) deleted the addition made by the AO. 10. Aggrieved by the aforesaid order of the CIT(A), the Revenue has preferred…

Regency Buildhome LLP, Jaipur vs. Assistant Commissioner of Income Tax, Circle-6, Jaipur

In the result, the appeal filed by the assessee is dismissed

ITA 621/JPR/2018[2013-14]Status: DisposedITAT Jaipur20 Jun 2019AY 2013-14
For Appellant: Shri Mukesh Soni (C.A.)For Respondent: Shri P.P. Meena (ACIT)
Section 234BSection 40A(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jes’k lh0 ’kekZ] ys[kk lnL; ,oa Jh fot; iky jko] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH. C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 621/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Regency Buildhome LLP, The ACIT, Vs. 6-D, Corporate Tower A-2, Circle-6, Near Jawahar Circle, JLN, Marg, Jaipur. Jaipur-302017. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANFR 6135 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Mukesh Soni (C.A.) jktLo dh vksj ls…

M/S Gem Buildhome Pvt. Ltd., Jaipur vs. Income Tax Officer, Jaipur

In the result, appeal of the assessee is allowed

ITA 210/JPR/2018[2012-13]Status: DisposedITAT Jaipur11 Jun 2019AY 2012-13
For Appellant: Shri Rajeev Sogani (CA)For Respondent: Smt. Roshanta Meena (JCIT)
Section 143(3)Section 40A(3)

…+आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES (SMC), JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM vk;dj vihy la-@ITA No. 210/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2012-13 M/s. Gem Buildhome Pvt.Ltd Vs. I.T.O., 5th Floor, K Tower, Mahaveer Ward-5(4), Marg, C-Scheme, Jaipur-302001 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAECG2006K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Rajeev Sogani (CA) jktLo dh vksj ls@ Revenue by : Smt. Roshanta Meena (JCIT) lquokbZ dh rkjh[k@ Date of Heari…

M/S.Vijaya Palace, Kollam vs. The ITO, Kollam

In the result, the appeal filed by the assessee is dismissed

ITA 506/COCH/2018[2013-14]Status: DisposedITAT Cochin03 Apr 2019AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 194ASection 40

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No. 506/Coch/2018 Assessment Year : 2013-14 M/s. The Vijaya Palace, Vs. The Income-tax Officer, Ward-5, House No.CPXII/83877C, Alappuzha. Thattassery, Chavara, Kollam-691 583. [PAN:AADFT 7970K] (Assessee-Appellant) (Revenue-Respondent) Assessee by Shri G. Surendranath Rao, CA Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 21/03/2019 Date of pronouncement 03/04/2019 O R D E R Per CHANDRA POOJARI, AM: This appeal filed by the assessee is directed against the order of the…

Daga Royal Arts v. ITO (94 Taxmann.com 401) — Cited in 10 Judgments | BharatTax