Gurdas Garg v. CIT

63 Taxmann.com 289High Court2015#3206 most cited

What is Gurdas Garg v. CIT authority for?

Disallowance under Section 40A(3) can be dispensed with if the assessee proves business expediency for cash payment and verifies the genuineness of the transaction, even if it doesn't fall under Rule 6DD.

37

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Gurdas Garg v. CIT · section 40A(3) · Rule 6DD · business expediency · cash payment · genuineness of transaction · disallowance

Sections most often in play

Section 133ASection 148Section 37(1)Section 40A(3)Section 142(1)Section 148A(b)Section 148A(d)Section 40(a)(ia)

Issues it is cited on

section 40(3)section 133(a)section 65atrue and full disclosuresection 65bsection 21order under section 148a(d)section 40a(3)section 40abusiness expediencysection 36(1)(iii)section 148a(b)

Judgments citing Gurdas Garg v. CIT

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…

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 187/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2022-23

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 186/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2021-22

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 185/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2020-21

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 184/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 148/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2022-23

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 147/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2021-22

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 146/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2020-21

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

ITA 145/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM “DIVISION” BENCH, VISAKHAPATNAM श्री िीरिल्ली दुर्ाा राि,न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI VEERAVALLI DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.145, 146, 147 & 148/VIZ/2025 (निर्धारणवर्ा/ Assessment Years: 2019-20, 2020-21, 2021-22 & 2022-23) M/s. NS Healthcare Services Private Limited v. ACIT – Central Circle C/o. CA, M.V. Prasad Stalin Corporate Building Door No. 60-7-13, Ground Floor D.No. 55-17-2 to 4 Siddhartha…

SHRI SUBHASH SHARMA,CHANDIGARH vs. ITO, W-2(3), CHANDIGARH

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

ITA 1586/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh31 Dec 2024AY 2014-15

Bench: This Tribunal, As Pointed Out By The Registry. The Assessee Has Filed An Application For Condonation Of Delay Alongwith Affidavit Of The Assessee. On Perusing The Application For Condonation Of Delay & Affidavit Of The Assessee, The Delay Of 15 Days In Filing The Appeal Before This Tribunal Is Condoned.

For Appellant: Shri Tejmohan Singh, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 143(3)Section 40A(3)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी बी” , च"डीगढ़ बी बी IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी "व"म "संह यादव, लेखा सद"य एवं "ी परेश म. जोशी, , , , "या"यक सद"य BEFORE: SHRI. VIKRAM SINGH YADAV, AM & & SHRI. PARESH M. JOSHI, JM & & आयकर अपील सं./ ITA NO. 1586/Chd/2019 "नधा"रण वष" / Assessment Year : 2014-15 Shri Subhash Sharma, The ITO बनाम C/o Shri Tejmohan Singh, Advocate Ward -2(3), Chandigarh # 527, Sector 10D, Chandigarh "थायी लेखा सं./PAN NO: ACFPS1421E अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Tejmohan Singh, A…

M/S GARG FURNACE LTD.,LUDHIANA vs. DCIT, CC-3, LUDHIANA

In the result, the appeal is allowed

ITA 382/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh10 Apr 2024AY 2017-18

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Ashwani Kumar &For Respondent: Shri Amanpreet Kaur, Sr.DR
Section 36(1)(iii)Section 37

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SHRI A.D.JAIN, VICE PRESIDENT AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 382/CHD/2023 "नधा"रण वष" / Assessment Year. : 2017-18 M/s Garg Furnace Ltd., The DCIT, बनाम Kanganwal Road, Central Circle-3, VS VPO Juglana, Ludhiana. Chandigarh. "थायी लेखा सं./PAN /TAN No: AAACG8307R अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Ashwani Kumar & Ms. Muskan Garg, CAs राज"व क" ओर से/ Revenue by : Shri Amanpreet Kaur, Sr.DR तार"ख/Date of Hearing :…

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…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR vs. MURLI KUMAR AGRAWAL (HUF), RAIPUR

In the result, appeal of the revenue is allowed for statistical purposes in terms of our aforesaid observations

ITA 161/RPR/2022[2013-14]Status: DisposedITAT Raipur11 Dec 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 161/Rpr/2022 "नधा"रण वष" / Assessment Year : 2013-14 The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. Murli Kumar Agrawal (Huf) Konark Industries Paragaon, Paragaon, Nayapara, Rajim-493 881 Pan : Aaehm7729L ……""यथ" / Respondent

For Appellant: Shri B. Subramanyam, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(2)Section 143(3)Section 250Section 40A(3)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 161/RPR/2022 "नधा"रण वष" / Assessment Year : 2013-14 The Assistant Commissioner of Income Tax, Circle-1(1), Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. Murli Kumar Agrawal (HUF) Konark Industries Paragaon, Paragaon, Nayapara, Rajim-493 881 PAN : AAEHM7729L ……""यथ" / Respondent Assessee by : Shri B. Subramanyam, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 09.10.…

SHUBH KARAN MAHNOT, AMBIKAPUR,AMBIKAPUR vs. INCOME TAX OFFICER, WARD-AMBIKAPUR, AMBIKAPUR

In the result, the appeal of the assessee is partly allowed/allowed for statistical purposes in terms of the aforesaid observations

ITA 155/RPR/2023[2018-19]Status: DisposedITAT Raipur29 Nov 2023AY 2018-19

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No. 155/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Shubh Karan Mahnot Prop. M/S. Bikaner Agencies, Tulshi Chowk, Near Primary School, Gangapur, Ambikapur (C.G.)-497 001 Pan : Aalhs2528G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward- Ambikapur (C.G.) ……""यथ" / Respondent

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 40A(3)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं. / ITA No. 155/RPR/2023 "नधा"रण वष" / Assessment Year : 2018-19 Shubh Karan Mahnot Prop. M/s. Bikaner Agencies, Tulshi Chowk, Near Primary School, Gangapur, Ambikapur (C.G.)-497 001 PAN : AALHS2528G .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward- Ambikapur (C.G.) ……""यथ" / Respondent Assessee by : Shri G.S. Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date o…

SHAKTI SINGH GULIA,BAHADURGARH vs. ITO, WARD- 4, ROHTAK

In the result, the appeal of the assessee for Assessment Year

ITA 4618/DEL/2019[2015-16]Status: DisposedITAT Delhi15 Jun 2023AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Manoj Kumar, CAFor Respondent: Ms. Meenakshi Dohare, Addl.CIT
Section 143(3)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As No.6115/Del/2018 & 4618/DEL/2019 Assessment Years 2014-15 & 2015-16 Shakti Singh Gulia v. ITO H.No.305/26, Palika Colony Ward-4 Killa Mohalla, Rohtak Bhadurgarh Distt Jhajja Bahadurgarh Haryana TAN/PAN: ACWPG1881D (Appellant) (Respondent) Appellant by: Shri Manoj Kumar, CA Respondent by: Ms. Meenakshi Dohare, Addl.CIT Date of hearing: 06 06 2023 Date of pronouncement: 15 06 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeals have been fi…

SHAKTI SINGH GULIA,BAHADURGARH vs. ITO, WARD- 4, ROHTAK

In the result, the appeal of the assessee for Assessment Year

ITA 6115/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jun 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Manoj Kumar, CAFor Respondent: Ms. Meenakshi Dohare, Addl.CIT
Section 143(3)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.As No.6115/Del/2018 & 4618/DEL/2019 Assessment Years 2014-15 & 2015-16 Shakti Singh Gulia v. ITO H.No.305/26, Palika Colony Ward-4 Killa Mohalla, Rohtak Bhadurgarh Distt Jhajja Bahadurgarh Haryana TAN/PAN: ACWPG1881D (Appellant) (Respondent) Appellant by: Shri Manoj Kumar, CA Respondent by: Ms. Meenakshi Dohare, Addl.CIT Date of hearing: 06 06 2023 Date of pronouncement: 15 06 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeals have been fi…

M/S. ARIHANT TRADERS,NAVI MUMBAI vs. ACIT-28(1),, NAVI MUMBAI

In the result, appeal filed by the assessee for assessment year 2014-

ITA 442/MUM/2019[2014-15]Status: DisposedITAT Mumbai05 Nov 2020AY 2014-15

Bench: Shri Rajesh Kumar (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2014-15 M/S Arihant Traders, The Asstt. Commissioner Of F-149, Apmc Onion Potato Income Tax – 28 (1), Market, Turbhe, Vashi, Room No. 306, 3Rd Floor, Navi Mumbai - 400705 Vs. Tower No. 6, Vashi Railway Pan: Aaxfa3575F Station Complex, Vashi Navi Mumbai - 400703 (Appellant) (Respondent) Assessee By : Ms. Ritika Agarwal (Ar) Revenue By : Shri Michael Jerald (Dr) Date Of Hearing: 25/09/2020 Date Of Pronouncement: 05/11/2020

For Appellant: Ms. Ritika Agarwal (AR)For Respondent: Shri Michael Jerald (DR)
Section 143Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “A”, MUMBAI BEFORE SHRI RAJESH KUMAR (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2014-15 M/s Arihant Traders, The Asstt. Commissioner of F-149, APMC Onion Potato Income Tax – 28 (1), Market, Turbhe, Vashi, Room No. 306, 3rd Floor, Navi Mumbai - 400705 Vs. Tower No. 6, Vashi Railway PAN: AAXFA3575F Station Complex, Vashi Navi Mumbai - 400703 (Appellant) (Respondent) Assessee by : Ms. Ritika Agarwal (AR) Revenue by : Shri Michael Jerald (DR) Date of Hearing: 25/09/2020 Date of Pronouncement: 05/11/2020 O R D E R PER RAM LAL NEGI, JM This appeal has been f…

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)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 980/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2007-08 cuke M/s Vijayeta Buildcon Pvt. Ltd. The ACIT, Vs. B-68, Sterling Ground Floor Central Circle-01, Prithviraj Road, C-Scheme, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCV3035B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. R. Sharma (CA) & Sh. Rajn…

M/S NAM ESTATES PVT. LTD. vs. THE INCOME TAX OFFICER

In the result, we do not find any merit in this

ITA/32/2013HC Karnataka07 Sept 2020

Bench: ALOK ARADHE,H.T. NARENDRA PRASAD

Section 133ASection 143(3)Section 260Section 260ASection 40ASection 40A(3)

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 7TH DAY OF SEPTEMBER 2020 PRESENT THE HON’BLE MR. JUSTICE ALOK ARADHE AND THE HON’BLE MR. JUSTICE H.T.NARENDRA PRASAD I.T.A. NO.32 OF 2013 BETWEEN: M/S. NAM ESTATES PVT. LTD., NO.150, 1ST FLOOR, EMBASSY POINT BANGALORE-560001 (REPRESENTED BY ITS GENERAL MANAGER ACCOUNTS AND TAXATION SRI. D. VIJAYAKUMAR AGED ABOUT 53 YEARS S/O R. DHARMALINGAM). ... APPELLANT (BY SRI. CHYTHANYA K.K. ADV.,) AND: THE INCOME TAX OFFICER WARD-12(1), # 14/3, 4TH FLOOR RASHTROTHANA BHAVAN NRUPATHUNGA ROAD, BANGALORE-560001. ... R…

YATI ENTERPRISES,MUMBAI vs. ACIT, CIRCLE- 2 , KALYAN

In the result, the appeal of the assessee is allowed

ITA 2665/MUM/2018[2012-13]Status: DisposedITAT Mumbai14 Feb 2020AY 2012-13

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2012-13

For Appellant: Shri Neelkanth Khandelwal, A.RFor Respondent: Shri Surabhi Sharma, D.R
Section 143(3)Section 40ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER Assessment Year: 2012-13 M/s. Yati Enterprises, ACIT, Circle-2, C/o LED World, 2nd Floor, Shop No.1 & 2, Mohan Plaza, Trimurty Dham Wayale Nagar, apartment, Vs. Khadakpada, Gandhi Chowk, Kalyan, Opp. Hanuman Mandir, Dist. Thane-421 301 Badlapur (E), Dist. Thane-421 503 PAN: AAAFY8314R (Appellant) (Respondent) Present for: Assessee by : Shri Neelkanth Khandelwal, A.R. Revenue by : Shri Surabhi Sharma, D.R. Date of Hearing : 10.12.2019 Date of Pronouncement : 14.02.202…

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Gurdas Garg v. CIT (63 Taxmann.com 289) — Cited in 37 Judgments | BharatTax