Hasanand Pinjomal v. CIT

112 ITR 134High Court1978#6230 most cited
18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2023.

Issues it is cited on

section 4(3)section 205section 36(1)(v)section 10(23c)(iv)advancement of general public utilitysection 295section 52proviso to section 2(15)carry forward of lossesmlisection 40a(3)put to use

Judgments citing Hasanand Pinjomal v. CIT

THOTA RAMAIAH L/R T VASUNDHARA,HYDERABAD vs. ACIT, CIRCLE-4(1), , HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 1626/HYD/2016[2013-14]Status: DisposedITAT Hyderabad08 Sept 2023AY 2013-14

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Somnath GhoshFor Respondent: Shri Kumar Adithya, Sr.A.R
Section 143(2)Section 143(3)Section 40A(3)Section 80C

…T Circular No. 220 (supra) were not exhaustive but were merely illustrative of situations where business exigencies required that the payments be made in cash. The ITAT also referred to the decision of the Gujarat High Court in Hasanand Pinjomal v. CIT [1978] 112 ITR 134, wherein the Court had observed that the practicability would have to be judged from the angle of a businessmen and not the Revenue. 35. In the present circumstances neither the genuineness of the payment nor the identity of the payee is disputed. The only controversy that needs to be addressed is whether the ITAT's decision that such payments ha…

M/S. DAKSHINA KANNADA NIRMITHI KENDRA,MANGALURU vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE -1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 948/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…upi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 16 of 176 deduction thereof. In plain terms, this provision was not meant to hit genuine expenditure by an employer for the welfare and the benefit of the employees. ∂ In Hasanand Pinjomal vs. CIT (1978) 112 ITR 134 (Guj.), it was held as follows: Before entering into an analysis of the relevant statutory provisions, it would be necessary to consider the object behind the enactment of section 40A. In the course of business or profession, the assessee has to incur expenditure involving payments made from time to time to different persons under various circum…

M/S. UDUPI NIRMITHI KEDRA,UDUPI vs. THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), CIRCLE - 1, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 947/BANG/2019[2016-17]Status: DisposedITAT Bangalore16 Jun 2022AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…upi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 16 of 176 deduction thereof. In plain terms, this provision was not meant to hit genuine expenditure by an employer for the welfare and the benefit of the employees. ∂ In Hasanand Pinjomal vs. CIT (1978) 112 ITR 134 (Guj.), it was held as follows: Before entering into an analysis of the relevant statutory provisions, it would be necessary to consider the object behind the enactment of section 40A. In the course of business or profession, the assessee has to incur expenditure involving payments made from time to time to different persons under various circum…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS), CIRCLE-1,, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2089/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…upi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 16 of 176 deduction thereof. In plain terms, this provision was not meant to hit genuine expenditure by an employer for the welfare and the benefit of the employees. ∂ In Hasanand Pinjomal vs. CIT (1978) 112 ITR 134 (Guj.), it was held as follows: Before entering into an analysis of the relevant statutory provisions, it would be necessary to consider the object behind the enactment of section 40A. In the course of business or profession, the assessee has to incur expenditure involving payments made from time to time to different persons under various circum…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2088/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Jun 2022AY 2012-13

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…upi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 16 of 176 deduction thereof. In plain terms, this provision was not meant to hit genuine expenditure by an employer for the welfare and the benefit of the employees. ∂ In Hasanand Pinjomal vs. CIT (1978) 112 ITR 134 (Guj.), it was held as follows: Before entering into an analysis of the relevant statutory provisions, it would be necessary to consider the object behind the enactment of section 40A. In the course of business or profession, the assessee has to incur expenditure involving payments made from time to time to different persons under various circum…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2087/BANG/2018[2011-12]Status: DisposedITAT Bangalore16 Jun 2022AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…upi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 16 of 176 deduction thereof. In plain terms, this provision was not meant to hit genuine expenditure by an employer for the welfare and the benefit of the employees. ∂ In Hasanand Pinjomal vs. CIT (1978) 112 ITR 134 (Guj.), it was held as follows: Before entering into an analysis of the relevant statutory provisions, it would be necessary to consider the object behind the enactment of section 40A. In the course of business or profession, the assessee has to incur expenditure involving payments made from time to time to different persons under various circum…

DAKSHINA KANNADA NIRMITHI KENDRA ,MANGALURU vs. INCOME TAX OFFICER, WARD 1(1),, MANGALURU

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 2086/BANG/2018[2010-11]Status: DisposedITAT Bangalore16 Jun 2022AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…upi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 16 of 176 deduction thereof. In plain terms, this provision was not meant to hit genuine expenditure by an employer for the welfare and the benefit of the employees. ∂ In Hasanand Pinjomal vs. CIT (1978) 112 ITR 134 (Guj.), it was held as follows: Before entering into an analysis of the relevant statutory provisions, it would be necessary to consider the object behind the enactment of section 40A. In the course of business or profession, the assessee has to incur expenditure involving payments made from time to time to different persons under various circum…

M/S. UDUPI NIRMITHI KENDRA,UDUPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, (EXEMPTIONS) CIRCLE-1, MANGALORE

In the result, all appeals filed by the assessees in all the assessees’ appeals are dismissed except for assessment year

ITA 1962/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Jun 2022AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2013-14

For Appellant: Shri Tata Krishna, A.RFor Respondent: Smt. Priyadarshini Basaganni, D.R
Section 11Section 143(2)Section 2Section 2(15)

…upi & Dakshina Kannada Nirmithi Kendra, Manguluru Page 16 of 176 deduction thereof. In plain terms, this provision was not meant to hit genuine expenditure by an employer for the welfare and the benefit of the employees. ∂ In Hasanand Pinjomal vs. CIT (1978) 112 ITR 134 (Guj.), it was held as follows: Before entering into an analysis of the relevant statutory provisions, it would be necessary to consider the object behind the enactment of section 40A. In the course of business or profession, the assessee has to incur expenditure involving payments made from time to time to different persons under various circum…

KEDAR NATH SAWHNEY ,DELHI vs. ACIT CIRCLE-34(1), NEW DELHI

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

ITA 5191/DEL/2019[2012-13]Status: DisposedITAT Delhi17 Mar 2021AY 2012-13
For Appellant: Shri Suresh K. Gupta, CAFor Respondent: Shri Vipul Kashyap, Sr. DR
Section 143(2)Section 143(3)Section 263Section 40A(3)

…e the genuineness of the transaction made in cash of Rs.20,000/- was not disbelieved by the authorities, the same cannot be disallowed u/s 40A(3) of the Act. Referring to the decision of the Hon’ble Gujarat High Court in the case of Hasanand Pinjomal vs. CIT, 112 ITR 134, he submitted that the court has held that the practicability would have to be judged from the angle of a businessman and not that of the Revenue. Referring to the decision of the Delhi High Court in the case of Honey Enterprises vs. CIT, reported in 381 ITR 258 (Del), he submitted that the Hon’ble High Court in para 36 of the order has held that…

SHARANAPPA S. ALUR vs. JCIT,

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1237/BANG/2013[2009-10]Status: DisposedITAT Bangalore09 Jun 2017AY 2009-10

Bench: Shri. Inturi Rama Rao & Shri. Laliet Kumar, Judiciali.T.A No.1237/Bang/2013 (Assessment Year : 2009-10) Shri. Sharanappa S. Alur, K. K. Colony, Jalanagar, Bijapur - 586 101 .. Appellant Pan : Abkpa2058H V. Joint Commissioner Of Income-Tax, Bijapur Range, Bijapur .. Respondent Assessee By : Shri. Narendra Sharma, Advocate Revenue By : Shri. G. Kamaladar, Standing Counsel Heard On : 18.04.2017 Pronounced On : 09.06.2017 O R D E R Per Lalit Kumar: This Appeal By The Assessee Is Filed Against The Order Of The Cit (A), Belgaum, Dt.15.04.2013, For The Assessment Year 2009-10. Ita.1237/Bang/2013 Page - 2

For Appellant: Shri. Narendra Sharma, AdvocateFor Respondent: Shri. G. Kamaladar, Standing Counsel
Section 40A(3)

…Circular No. 220 (supra) were not exhaustive but were merely illustrative of situations where business exigencies required that the payments be made in cash. The ITAT also referred to the decision of the Gujarat High Court in Hasanand Pinjomal v. CIT: (1978) 112 ITR 134 (Guj.) wherein the Court had observed that the practicability would have to be judged from the angle of a businessmen and not the Revenue. 35. In the present circumstances neither the genuineness of the payment nor the identity of the payee is disputed. The only controversy that needs to be addressed is whether the ITAT's decision that such payme…

DCIT, CIR-4, KOLKATA, 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

…where the transaction is found to be genuine and the identity of the payee is established a liberal view of compelling and mitigating circumstances should be taken.” The above judgement .also finds support in the judgements of Hasan & Pinjomal vs CIT (1978) 112 ITR 134 (Guj) and Girdharilal Goenka vs CIT (1989) 179 ITR 122 (Cal). It has been held that the object of the provision is to prevent evasion of taxes and not to disallow legitimate expenditure. The circular No.220 (see [1977] 108 ITR (ST) 8), dated May 31, 1977, must be interpreted liberally. It has further been held that the time between the date of bi…

HONEY ENTERPRISES vs. COMMISSIONER OF INCOME TAX, DELHI

ITA - 163 / 2002HC Delhi08 Dec 2015
For Appellant: Ms Shashi M. Kapila with Mr Pravesh SharmaFor Respondent: Ms Suruchi Aggarwal, Senior Standing Counsel
Section 260ASection 40A(3)

…cular No. 220 (supra) were not exhaustive but were merely illustrative of situations where business exigencies required that the payments be made in cash. The ITAT also referred to the decision of the Gujarat High Court in Hasanand Pinjomal v. CIT: (1978) 112 ITR 134 (Guj.) wherein the Court had observed that the practicability would have to be judged from the angle of a businessmen and not the Revenue. 2015:DHC:10015-DB ITA 163/2002 & Connected Matters Page 38 of 39 35. In the present circumstances neither the genuineness of the payment nor the identity of the payee is disputed. Th…

THE COMMISSIONER OF INCOME TAX vs. M/S HONEY ENTERPRISES

ITA - 537 / 2004HC Delhi08 Dec 2015
For Appellant: Ms Shashi M. Kapila with Mr Pravesh SharmaFor Respondent: Ms Suruchi Aggarwal, Senior Standing Counsel
Section 260ASection 40A(3)

…cular No. 220 (supra) were not exhaustive but were merely illustrative of situations where business exigencies required that the payments be made in cash. The ITAT also referred to the decision of the Gujarat High Court in Hasanand Pinjomal v. CIT: (1978) 112 ITR 134 (Guj.) wherein the Court had observed that the practicability would have to be judged from the angle of a businessmen and not the Revenue. 2015:DHC:10015-DB ITA 163/2002 & Connected Matters Page 38 of 39 35. In the present circumstances neither the genuineness of the payment nor the identity of the payee is disputed. Th…

COMMR. OF INCOME TAX vs. HONEY ENTERPRISES

ITA - 260 / 2002HC Delhi08 Dec 2015
For Appellant: Ms Shashi M. Kapila with Mr Pravesh SharmaFor Respondent: Ms Suruchi Aggarwal, Senior Standing Counsel
Section 260ASection 40A(3)

…cular No. 220 (supra) were not exhaustive but were merely illustrative of situations where business exigencies required that the payments be made in cash. The ITAT also referred to the decision of the Gujarat High Court in Hasanand Pinjomal v. CIT: (1978) 112 ITR 134 (Guj.) wherein the Court had observed that the practicability would have to be judged from the angle of a businessmen and not the Revenue. 2015:DHC:10015-DB ITA 163/2002 & Connected Matters Page 38 of 39 35. In the present circumstances neither the genuineness of the payment nor the identity of the payee is disputed. Th…

HONEY ENTERPRISES

ITA/537/2004HC Delhi08 Dec 2015
For Appellant: Ms Shashi M. Kapila with Mr Pravesh SharmaFor Respondent: Ms Suruchi Aggarwal, Senior Standing Counsel
Section 260ASection 40A(3)

…cular No. 220 (supra) were not exhaustive but were merely illustrative of situations where business exigencies required that the payments be made in cash. The ITAT also referred to the decision of the Gujarat High Court in Hasanand Pinjomal v. CIT: (1978) 112 ITR 134 (Guj.) wherein the Court had observed that the practicability would have to be judged from the angle of a businessmen and not the Revenue. 2015:DHC:10015-DB ITA 163/2002 & Connected Matters Page 38 of 39 35. In the present circumstances neither the genuineness of the payment nor the identity of the payee is disputed. Th…

HONEY ENTERPRISES

ITA/377/2004HC Delhi08 Dec 2015
For Appellant: Ms Shashi M. Kapila with Mr Pravesh SharmaFor Respondent: Ms Suruchi Aggarwal, Senior Standing Counsel
Section 260ASection 40A(3)

…cular No. 220 (supra) were not exhaustive but were merely illustrative of situations where business exigencies required that the payments be made in cash. The ITAT also referred to the decision of the Gujarat High Court in Hasanand Pinjomal v. CIT: (1978) 112 ITR 134 (Guj.) wherein the Court had observed that the practicability would have to be judged from the angle of a businessmen and not the Revenue. 2015:DHC:10015-DB ITA 163/2002 & Connected Matters Page 38 of 39 35. In the present circumstances neither the genuineness of the payment nor the identity of the payee is disputed. Th…

HONEY ENTERPRISES

ITA/260/2002HC Delhi08 Dec 2015
For Appellant: Ms Shashi M. Kapila with Mr Pravesh SharmaFor Respondent: Ms Suruchi Aggarwal, Senior Standing Counsel
Section 260ASection 40A(3)

…cular No. 220 (supra) were not exhaustive but were merely illustrative of situations where business exigencies required that the payments be made in cash. The ITAT also referred to the decision of the Gujarat High Court in Hasanand Pinjomal v. CIT: (1978) 112 ITR 134 (Guj.) wherein the Court had observed that the practicability would have to be judged from the angle of a businessmen and not the Revenue. 2015:DHC:10015-DB ITA 163/2002 & Connected Matters Page 38 of 39 35. In the present circumstances neither the genuineness of the payment nor the identity of the payee is disputed. Th…

HONEY ENTERPRISES

ITA/163/2002HC Delhi08 Dec 2015
For Appellant: Ms Shashi M. Kapila with Mr Pravesh SharmaFor Respondent: Ms Suruchi Aggarwal, Senior Standing Counsel
Section 260ASection 40A(3)

…cular No. 220 (supra) were not exhaustive but were merely illustrative of situations where business exigencies required that the payments be made in cash. The ITAT also referred to the decision of the Gujarat High Court in Hasanand Pinjomal v. CIT: (1978) 112 ITR 134 (Guj.) wherein the Court had observed that the practicability would have to be judged from the angle of a businessmen and not the Revenue. 2015:DHC:10015-DB ITA 163/2002 & Connected Matters Page 38 of 39 35. In the present circumstances neither the genuineness of the payment nor the identity of the payee is disputed. Th…

Hasanand Pinjomal v. CIT (112 ITR 134) — Cited in 18 Judgments | BharatTax