Gurdas Garg v. CIT

63 Taxmann.com 289High Court2015#3202 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 366,470 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

M/S. S.D. Minerals Pvt.Ltd., Surat vs. The Jt.CIT., (OSD)Circle-4, Surat

In the result, the appeal of the assessee stands allowed

ITA 554/SRT/2019[2009-10]Status: DisposedITAT Surat03 Feb 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.554/Srt/2019 िनधा"रण वष"/Assessment Year:2009-10 M/S. S.D. Minerals Pvt. Ltd., Joint Commissioner Of 3009, World Trade Centre, Income-Tax Circle –4 Ring Road Surat 395002 (Osd)Surat Pan: Aakcs 3533 K अपीलाथ" Appellant ""यथ"/Respondent

Section 133(6)Section 143(3)Section 40ASection 40A(3)

…S. D. Mineral Pvt. Ltd. v. JCIT-Circle-4 (OSD) Surat /I.T.A.No. 554/SRT/2019/A.Y. 09-10 Page 1 of 16 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUTANT MEMBER आ.अ.सं/.I.T.A No.554/SRT/2019 िनधा"रण वष"/Assessment Year:2009-10 M/s. S.D. Minerals Pvt. Ltd., Joint Commissioner of 3009, World Trade Centre, Income-Tax Circle –4 Ring Road Surat 395002 (OSD)Surat PAN: AAKCS 3533 K अपीलाथ" Appellant ""यथ"/Respondent Shri Ramesh Malapani, CA िनधा"रती क" ओर से /Assessee by Mrs. Anupama Singla, Sr.D.R. राज"व…

Shri Altafhusen M. Siddiki, Ahmedabad vs. The Income Tax Officer, Ward-9(4), Ahmedabad

In the result, appeals filed by the assessee i

ITA 969/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad20 Sept 2019AY 2010-11

Bench: Shri Manish Borad & Shri Amarjit Singhआयकर अपील सं./ Ita No.577/Ahd/2012 "नधा"रण वष"/Assessment Year: 2008-09 & आयकर अपील सं./ Ita No.969/Ahd/2015 { "नधा"रण वष"/Assessment Year: 2010-11 Shri Altafhusen M. Siddiki, Prop Dcit, Circle-9 Of Sunmoon Roadways 6/D/1, Vs Ahmedabad Pursottam Estate, Nr. Cozy Hotel, Ranipur Patia, Sarkhej Road, Narol, Ahmedabad-382405 Pan No.Arsps3765P

For Appellant: Shri Tej Shah, ARFor Respondent: Shri Vinod Tanwani, CIT- DR
Section 143(2)Section 143(3)Section 194ASection 234ASection 40Section 40A(3)Section 44ASection 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER आयकर अपील सं./ ITA No.577/Ahd/2012 "नधा"रण वष"/Assessment Year: 2008-09 & आयकर अपील सं./ ITA No.969/Ahd/2015 { "नधा"रण वष"/Assessment Year: 2010-11 Shri Altafhusen M. Siddiki, Prop DCIT, Circle-9 of Sunmoon Roadways 6/D/1, Vs Ahmedabad Pursottam Estate, Nr. Cozy Hotel, Ranipur Patia, Sarkhej Road, Narol, Ahmedabad-382405 PAN No.ARSPS3765P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Appellant by : Shri Tej Shah, AR Revenu…

Shri Altafhusen Mahemudul Hasan Siddiki, Ahmedabad vs. The Dy.CIT., Range-9, Ahmedabad

In the result, appeals filed by the assessee i

ITA 577/AHD/2012[2008-09]Status: DisposedITAT Ahmedabad20 Sept 2019AY 2008-09

Bench: Shri Manish Borad & Shri Amarjit Singhआयकर अपील सं./ Ita No.577/Ahd/2012 "नधा"रण वष"/Assessment Year: 2008-09 & आयकर अपील सं./ Ita No.969/Ahd/2015 { "नधा"रण वष"/Assessment Year: 2010-11 Shri Altafhusen M. Siddiki, Prop Dcit, Circle-9 Of Sunmoon Roadways 6/D/1, Vs Ahmedabad Pursottam Estate, Nr. Cozy Hotel, Ranipur Patia, Sarkhej Road, Narol, Ahmedabad-382405 Pan No.Arsps3765P

For Appellant: Shri Tej Shah, ARFor Respondent: Shri Vinod Tanwani, CIT- DR
Section 143(2)Section 143(3)Section 194ASection 234ASection 40Section 40A(3)Section 44ASection 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘D’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER आयकर अपील सं./ ITA No.577/Ahd/2012 "नधा"रण वष"/Assessment Year: 2008-09 & आयकर अपील सं./ ITA No.969/Ahd/2015 { "नधा"रण वष"/Assessment Year: 2010-11 Shri Altafhusen M. Siddiki, Prop DCIT, Circle-9 of Sunmoon Roadways 6/D/1, Vs Ahmedabad Pursottam Estate, Nr. Cozy Hotel, Ranipur Patia, Sarkhej Road, Narol, Ahmedabad-382405 PAN No.ARSPS3765P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Appellant by : Shri Tej Shah, AR Revenu…

Sh. Dharam Pal Aggarwal, Ludhiana vs. ACIT, Ludhiana

In the result appeal of the Assessee is partly allowed

ITA 315/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh15 Apr 2019AY 2012-13

Bench: Shri N.K. Sainiassessment Year: 2012-13

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Sh. A.P. Garg, Sr. DR
Section 143(1)Section 250(6)Section 36(1)(iii)Section 57

…nd M/s Shakti International as on 31.03.2012 are enclosed. Thus, no above interest-bearing borrowed fundswere usedfor making the said advances of Rs. 2,79,01,598/. 6.3 Reliance was placed on the following case laws: • CIT(A), Bathinda Vs. Gurdas Garg [2015] 63 Taxmann.com 289 (P&H) • CIT-2 Visakhapatnam Vs. Seven Hills Hospitals (P.) Ltd. [2015] 370 ITR 69 (A.P.) • Hero Cycles (P.) Ltd. Vs. CIT, Ludhiana [2015] 379 ITR 347 (S.C.) • CIT Vs. Kapsons Associates (2016) 381 ITR 0204 (P&H) 7. The Ld. CIT(A) after considering the submissions of the assessee sustained the disallowance made by the Assessing Officer by…

ACIT, Ludhiana vs. M/S Public Clothing (P) Ltd., New Delhi

In the result, the appeal of the Revenue as well as cross objections of

ITA 1018/CHANDI/2016[2010-11]Status: DisposedITAT Chandigarh10 Dec 2018AY 2010-11

Bench: Shri Sanjay Garg & Ms. Annapurna Guptaआयकर अपील सं./ Ita No. 1018/Chd/2016 "नधा"रण वष" / Assessment Year : 2010-11 The Acit, M/S Public Clothing (P) Ltd., बनाम Circle-7, F-155, Sainik Farm, Ludhiana New Delhi "थायी लेखा सं./Pan No: Aaccp4429P अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Ashwani Kumar, CAFor Respondent: Smt. Geetinder Mann, Addl. CIT
Section 36Section 40A(3)Section 68

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, ‘B’, CHANDIGARH "ी संजय गग", "या"यक सद"य एवं "ीमती अ"नपूणा" गु"ता, लेखा सद"य BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND Ms. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1018/CHD/2016 "नधा"रण वष" / Assessment Year : 2010-11 The ACIT, M/s Public Clothing (P) Ltd., बनाम Circle-7, F-155, Sainik Farm, Ludhiana New Delhi "थायी लेखा सं./PAN No: AACCP4429P अपीलाथ"/Appellant ""यथ"/Respondent C.O. No. 38/Chd/2016 (In आयकर अपील सं./ ITA No. 1018/CHD/2016) "नधा"रण वष" / Assessment Year : 2010-11 M/s Public…

Smt. Neeta Sharma, Agra vs. DCIT Central Circle 1(1)(1), Agra

In the result, the appeal is partly allowed

ITA 90/AGR/2017[2010-11]Status: DisposedITAT Agra27 Aug 2018AY 2010-11

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Section 234BSection 40Section 40A(3)

…de de hors the fact that no allowances is available under Rule 6DD (k) of the Rules. In this regard, in ‘M/s Dhuri Wine vs. DCIT’, 48 ITR (Trib) 289 15. Chandigarh, following ‘Attar Singh Gurmukh Singh vs. ITO’, 59 Taxmann.com 11 (SC), ‘Gurdas Garg vs. CIT’, 63 Taxmann.com 289 (P & H), ‘Smt. Harshila Chordia vs. ITO’, 298 ITR 349 (Raj), Et al. It was held that even if the case of the assessee does not fall in any of the clauses of Rule 6DD of the Rules, invoking the provisions of section 40A(3) of the Act can be dispensed with if the assessee is able to prove the business expediency because of which it had to ma…

M/S Metalman Auto Pvt. Ltd., Ludhiana vs. Addl. CIT, Ludhiana

In the result, the appeal of the assessee is allowed

ITA 935/CHANDI/2017[2008-09]Status: DisposedITAT Chandigarh14 Aug 2018AY 2008-09

Bench: Shri Sanjay Garg & Ms. Annapurna Guptam/S Metalman Auto Pvt. Ltd., Vs. The Addl.C.I.T., E-127, Phase-V, Range-1, Focal Point, Ludhiana. Ludhiana. Pan: Aabcm5441M (Appellant) (Respondent)

For Appellant: Shri Amarjit Kamboj, CAFor Respondent: Shri Gulshan Raj, CIT(DR)
Section 36Section 36(1)Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH ‘B ’, CHANDIGARH BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND MS. ANNAPURNA GUPTA, ACCOUNTANT MEMBER M/s Metalman Auto Pvt. Ltd., Vs. The Addl.C.I.T., E-127, Phase-V, Range-1, Focal Point, Ludhiana. Ludhiana. PAN: AABCM5441M (Appellant) (Respondent) Appellant by : Shri Amarjit Kamboj, CA Respondent by : Shri Gulshan Raj, CIT(DR) Date of hearing : 16.05.2018 Date of Pronouncement : 14.08.2018 ORDER PER ANNAPURNA GUPTA, AM: The present appeal has been preferred by the assessee against the order of learned Commissioner of Income Tax (Appeals)-1, Ludhiana (he…

Prime Infra Developers Pvt. Ltd., Delhi vs. ITO, Ward- 20(1), New Delhi

ITA 7144/DEL/2017[2013-14]Status: DisposedITAT Delhi27 Jun 2018AY 2013-14

Bench: Shri H.S. Sidhu & Shri L.P. Sahuassessment Year: 2013-14

For Appellant: Sh. Ved Jain, Adv. &For Respondent: Sh. Atiq Ahmed, Sr. DR
Section 143(2)Section 143(4)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER Assessment Year: 2013-14 PRIME INFRA DEVELOPERS PVT. LTD., VS. ITO, WARD 20(1) A-2, BASEMENT, WAZIRPR NEW DELHI INDUSTRIAL AREA, DELHI – 11 0052 (PAN: AAFCP2702C) (APPELLANT) (RESPONDENT) Assessee by : Sh. Ved Jain, Adv. & Sh. Ashish Goel, CA Revenue by : Sh. Atiq Ahmed, Sr. DR. ORDER PER H.S. SIDHU, JM The Assessee has filed this Appeal against the Order dated 22.09.2017 of the Ld. CIT(A)-38, New Delhi relating to assessment year 2013-14 on the following gro…

The Income Tax Officer, Ferozepur vs. M/S Rehmat Traders, Ferozepur Cantt

In the result, the Revenue’s appeal is partly allowed

ITA 454/ASR/2016[2010-11]Status: DisposedITAT Amritsar01 Jun 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 454/Asr/2016 Assessment Year: 2010-11

For Appellant: Sh. Ajay Goyal, CIT-DRFor Respondent: Sh. Sudhir Sehgal, Advocate
Section 143(3)Section 263Section 40ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N. K. CHOUDHRY, JUDICIAL MEMBER I.T.A. No. 454/Asr/2016 Assessment Year: 2010-11 Income Tax Officer Vs. M/s. Rehmat Traders, Ward-3(2), Ferozepur 159-P, Khalsa Gurdwara Street, Ferozepur Cantt. [PAN: AALFR 2409M] (Appellant) (Respondent) Appellant by : Sh. Ajay Goyal, CIT-DR Respondent by: Sh. Sudhir Sehgal, Advocate Date of Hearing: 12.03.2018 Date of Pronouncement: 01.06.2018 ORDER Per Sanjay Arora, AM: This is an Appeal by the Revenue directed against the Order by the Commissioner of In…

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)

…ITA No. 1065/JP/2016 M/s A Daga Royal Arts, Jaipur Vs ITO, Jaipur आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, 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.1065/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke M/s A Daga Royal Arts, ITO, Jaipur Vs. Ward-2(2), Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFA6768J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sogani (C.A) jktLo dh vksj ls@ Reven…

Uttamsing R. Pawar, Jalgaon vs. Income-Tax Officer

In the result, appeal of the assessee is dismissed

ITA 1477/PUN/2016[2010-11]Status: DisposedITAT Pune23 Mar 2018AY 2010-11

Bench: Shri D. Karunakara Rao, Am

For Appellant: Shri Nikhil PathakFor Respondent: Shri Ajay Modi, JCIT
Section 40A(3)

…पुणे "यायपीठ "यायपीठ "यायपीठ “SMC” पुणे "यायपीठ पुणे म"म"म"म" आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण पुणे अिधकरण पुणे पुणे पुणे पुणे IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH, PUNE "ी "ी डी "ी "ी डी. क"णाकरा क"णाकरा क"णाकरा राव क"णाकरा लेखा सद"य सद"य सद"य केकेकेके सम" सद"य सम" सम" सम" डी डी राव राव, लेखा राव लेखा लेखा BEFORE SHRI D. KARUNAKARA RAO, AM आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं. / ITA No.1477/PUN/2016 अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" / Assessment Year : 2010-11 वष" Shri Uttamsingh R. Pawar, At Post, Vadoda, Muktai Nagar, Jalgaon – 425 306 अपील…

Radhakishan Hiralal Jaiswal, Parbhani vs. Income Tax Officer, Parbhani

In the result, appeal of assessee is partly allowed for statistical purpose in the terms aforesaid

ITA 412/PUN/2017[2013-14]Status: DisposedITAT Pune17 Jan 2018AY 2013-14

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Smt. Deepa KhareFor Respondent: Shri Ajay Modi
Section 40Section 40A(3)

…आयकर अऩीऱीय अधधकरण “ए” न्यायऩीठ ऩुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE श्री डी. करुणाकरा राव, ऱेखा सदस्य, एवं श्री ववकास अवस्थी, न्याययक सदस्य के समक्ष । BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अऩीऱ सं. / ITA No.412/PUN/2017 यनधाारण वषा / Assessment Year : 2013-14 Shri Radhakishan Hiralal Jaiswal, 01, C L Shop, Gangakhed Naka, Parbhani – 431401 PAN : AADFH8240G .......अऩीऱाथी / Appellant बनाम / V/s. The Income Tax Officer, Parbhani Ward, Parbhani ……प्रत्यथी / Respondent Assessee by : Smt. Deepa Khare Revenue by : Shri Ajay Modi सुनवाई की तारीख / Date of He…

Mangala Kamath, Mumbai vs. ITO 20(2)(2), Mumbai

In the result the ground No

ITA 72/MUM/2015[2007-08]Status: DisposedITAT Mumbai10 Jan 2018AY 2007-08

Bench: Shri Shamim Yahya & Shri Pawan Singhmrs. Mangla Kamath, Ito-20(2)(2), C/O S.L. Jain Tax Consultant , Mumbai. 1302//3 Navjivan Commercial Vs. Premises, Lamington Road, Mumbai-8 Pan: Ajepk4644H (Appellant) (Respondent)

For Appellant: Shri S.L.Jain (AR)For Respondent: Shri T.A. Khan (DR)
Section 143(3)Section 144Section 253Section 254(1)Section 40A(3)Section 41(1)

…ITA no.72/M/2015 (AY 2007-08) Mangla Kamath IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “B”, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Mrs. Mangla Kamath, ITO-20(2)(2), C/o S.L. Jain Tax Consultant , Mumbai. 1302//3 Navjivan commercial Vs. Premises, Lamington Road, Mumbai-8 PAN: AJEPK4644H (Appellant) (Respondent) Assessee by : Shri S.L.Jain (AR) Revenue by : Shri T.A. Khan (DR) Reserve for order : 12.12.2017 Pronouncement on : 10.01.2018 Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee under sectio…

M/S Galaxy Dwellers (P) Ltd., New Delhi vs. DCIT, New Delhi

Appeal of the assessee is allowed

ITA 5293/DEL/2013[2006-07]Status: DisposedITAT Delhi15 Sept 2017AY 2006-07

Bench: Shri I. C. Sudhir & Shri O. P. Kanti.T. Appeal No. 5293/Del/2013 & I.T. Appeal No.3029/Del/2014 Assessment Years : 2006–2007 & 2007-08. M/S. Galaxy Dwellers (P) Ltd., Dy. Commissioner C/O. M/S. Rra Taxindia, Vs. Of Income Tax, D–28, South Extension, Part–I, Central Circle : 4, N E W D E L H I – 110 049. New Delhi. Pan : Aaccg 3782 C (Appellant) (Respondent)

For Appellant: Shri Ashwani Taneja, Adv.; &For Respondent: Shri A. K. Saroha, CIT [DR]
Section 143(3)Section 153ASection 40A(3)

…1 I.T. Appeal No. 5293/Del/2013 AND I.T. Appeal No.3029/Del/2014 Assessment Years : 2006–2007 & 2007-08. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES : “C” NEW DELHI ] BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI O. P. KANT, ACCOUNTANT MEMBER I.T. Appeal No. 5293/Del/2013 AND I.T. Appeal No.3029/Del/2014 Assessment Years : 2006–2007 & 2007-08. M/s. Galaxy Dwellers (P) Ltd., Dy. Commissioner C/o. M/s. RRA TAXINDIA, Vs. of Income Tax, D–28, South Extension, Part–I, Central Circle : 4, N e w D e l h I – 110 049. New Delhi. PAN : AACCG 3782 C (Appellant) (Respondent) Assessee by : Shri Ashwani…

Shri Gulshan Bathla, Sonepat vs. JCIT, Sonepat

In the result, the appeal of the assessee stands partly

ITA 4100/DEL/2013[2009-10]Status: DisposedITAT Delhi19 Aug 2016AY 2009-10

Bench: Shri S.V. Mehrotra & Shri Chandra Mohan Garg

For Appellant: Shri K. Sampath & Rajkumar, AdvsFor Respondent: Shri Amrit Lal, Sr. DR
Section 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’: NEW DELHI BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER, AND SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER ITA No. 4100/Del /2013 Assessment Year: 2006-07 Shri Gulshan Bathla Vs. The A.C.I.T. M/s Samta Automobiles Range Sonepat Greem Crescemt Road New Delhi New Delhi PAN : ADEPB 4349 N [Appellant] [Respondent] Date of Hearing : 27.07.2016 Date of Pronouncement : 19 .08.2016 Appellant by : Shri K. Sampath & Rajkumar, Advs Respondent by : Shri Amrit Lal, Sr. DR ORDER PER CHANDRA MOHAN GARG, JUDICIAL MEMBER This appeal filed by the assessee is directed ag…

DCIT 8(1), Mumbai vs. Enercon India Ltd, Mumbai

In the result, both the appeals of the revenue are dismissed

ITA 4089/MUM/2012[2008-09]Status: DisposedITAT Mumbai08 Mar 2016AY 2008-09

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.6751/Mum/2011 (ननधधायण वषा / Assessment Years: 2007-08) Dy. Commissioner Of Income Tax M/S Enercon India Limited, –Range 8(1), Enercon Tower, A-9, Room No.210, Veera Industrial Estate, फनधभ/ Aayakar Bhavan, Veera Desai Road, Vs. M.K.Road, Andheri (W), Mumbai-400020 Mumbai-400053

For Appellant: Shri Manjunatha SwamyFor Respondent: Shri J P Bairagra
Section 115JSection 143(2)Section 143(3)Section 14ASection 36(1)(iii)Section 43(5)Section 43(5)(a)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “ई” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री सी. एन.प्रसाद, न्याययक सदस्य एवं श्री राजेश कुमार, ऱेखा सदस्य के समक्ष BEFORE SHRI C.N. PRASAD, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. No.6751/Mum/2011 (ननधधायण वषा / Assessment Years: 2007-08) Dy. Commissioner of Income Tax M/s Enercon India Limited, –Range 8(1), Enercon Tower, A-9, Room No.210, Veera Industrial Estate, फनधभ/ Aayakar Bhavan, Veera Desai Road, Vs. M.K.Road, Andheri (W), Mumbai-400020 Mumbai-400053 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) : आमकय अऩीर सं./I.T.A. No.4089/Mum/…

A.C.I.T. 8(1), Mumbai vs. Enercon India Limited, Mumbai

In the result, both the appeals of the revenue are dismissed

ITA 6751/MUM/2011[2007-08]Status: DisposedITAT Mumbai08 Mar 2016AY 2007-08

Bench: Shri C.N. Prasad, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.6751/Mum/2011 (ननधधायण वषा / Assessment Years: 2007-08) Dy. Commissioner Of Income Tax M/S Enercon India Limited, –Range 8(1), Enercon Tower, A-9, Room No.210, Veera Industrial Estate, फनधभ/ Aayakar Bhavan, Veera Desai Road, Vs. M.K.Road, Andheri (W), Mumbai-400020 Mumbai-400053

For Appellant: Shri Manjunatha SwamyFor Respondent: Shri J P Bairagra
Section 115JSection 143(2)Section 143(3)Section 14ASection 36(1)(iii)Section 43(5)Section 43(5)(a)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “ई” म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI श्री सी. एन.प्रसाद, न्याययक सदस्य एवं श्री राजेश कुमार, ऱेखा सदस्य के समक्ष BEFORE SHRI C.N. PRASAD, JM AND SHRI RAJESH KUMAR, AM आमकय अऩीर सं./I.T.A. No.6751/Mum/2011 (ननधधायण वषा / Assessment Years: 2007-08) Dy. Commissioner of Income Tax M/s Enercon India Limited, –Range 8(1), Enercon Tower, A-9, Room No.210, Veera Industrial Estate, फनधभ/ Aayakar Bhavan, Veera Desai Road, Vs. M.K.Road, Andheri (W), Mumbai-400020 Mumbai-400053 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) : आमकय अऩीर सं./I.T.A. No.4089/Mum/…