G.A. Roadlines v. ITO

44 SOT 145Income Tax Appellate Tribunal#24998 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2019.

Judgments citing G.A. Roadlines v. ITO

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)

…penditure at all. Once the payments are not in the nature of expenditure, there is no question of disallowance of any expenditure invoking the provisions of section 40A(3). He placed reliance on the decision of the ITAT, in the case of G.A. Roadlines Vs. ITO, 44 SOT 145 (Hyd) and ITO Vs. Shri Ashish V. Patel, ITA No.676/ahd/2013 order dated 28.6.2013. 7. On the other hand, the learned DR argued and supported the order of the AO, and submitted that the payments were not made to the brokers, but to the parties. 8. We have heard rival submissions and perused the orders of the lower authorities and material available…

Krishna Prasad Potnuri, Kolkata vs. ITO, Ward - 40(1), 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)

…penditure at all. Once the payments are not in the nature of expenditure, there is no question of disallowance of any expenditure invoking the provisions of section 40A(3). He placed reliance on the decision of the ITAT, in the case of G.A. Roadlines Vs. ITO, 44 SOT 145 (Hyd) and ITO Vs. Shri Ashish V. Patel, ITA No.676/ahd/2013 order dated 28.6.2013. 7. On the other hand, the learned DR argued and supported the order of the AO, and submitted that the payments were not made to the brokers, but to the parties. 8. We have heard rival submissions and perused the orders of the lower authorities and material available…

DCIT, Cir-4, Kolkata vs. M/S Maruti Freight Movers Ltd., Kolkata

In the result, the appeal of the revenue is dismissed

ITA 482/KOL/2014[2009-2010]Status: DisposedITAT Kolkata05 Apr 2017AY 2009-2010

Bench: Shri N. V. Vasudevan & Shri M. Balaganesh, I.T.A. No. 482/Kol/2014 Assessment Years: 2009-10

Section 250Section 40A(3)Section 43B

…penditure at all. Once the payments are not in the nature of expenditure, there is no question of disallowance of any expenditure invoking the provisions of section 40A(3). He placed reliance on the decision of the ITAT, in the case of G.A. Roadlines Vs. ITO, 44 SOT 145 (Hyd) and ITO Vs. Shri Ashish V. Patel, ITA No.676/ahd/2013 order dated 28.6.2013. 7. On the other hand, the learned DR argued and supported the order of the AO, and submitted that the payments were not made to the brokers, but to the parties. 8. We have heard rival submissions and perused the orders of the lower authorities and material available…

G.A. Roadlines v. ITO (44 SOT 145) — Cited in 3 Judgments | BharatTax