(i). Attar Singh Gurmukh Singh v. Income Tax Officer, Ludhiana

217 ITR 431High Court1996#10349 most cited

What is (i). Attar Singh Gurmukh Singh v. Income Tax Officer, Ludhiana authority for?

Section 40A(3) disallowance is not applicable if the seller insisted on cash payment and the payment was genuine, disclosing the identity of the seller.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2023.

Also referred to as

Attar Singh Gurmukh Singh v. ITO · Section 40A(3) · genuine payment · seller insisted on cash · identity of seller · cash payment disallowance · cash payment exceptions · business expenditure

Judgments citing (i). Attar Singh Gurmukh Singh v. Income Tax Officer, Ludhiana

M/S. Shree Tirupati Associates, Bhilwara vs. ITO, Bhilwara

ITA 2/JODH/2016[2011-12]Status: DisposedITAT Jodhpur09 Aug 2023AY 2011-12
Section 143(3)Section 30Section 40ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM M/s Shree Tirupati Vs Income Tax Associates, Officer, 4/28, Mansingh Ka Building, Ward-2, Bhilwara Bhadada Bagh, Bhopal Gunj, Bhilwara (Appellant) (Respondent) PAN NO. ABMFS 4450 P Assessee By Sh. Ajay Moondra-ITP Revenue By Sh. S. M. Joshi, JCIT-DR Date of hearing 12/07/2023 Date of 09/08/2023 Pronouncement O R D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the Commissioner of Income-Tax (Appeals), Ajmer dated 05.11.2…

B Saravanan, Trichy vs. ITO Non Corporate Ward 12(1), Chennai

In the result, appeal filed by the assessee is dismissed

ITA 721/CHNY/2018[2009-10]Status: DisposedITAT Chennai15 Mar 2023AY 2009-10

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Ble

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr. AR.V.Sreenivasan
Section 133(6)Section 143(3)Section 194CSection 40Section 40A(3)Section 69D

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी मंजूनाथा.जी, माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA.G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.721/Chny/2018 िनधा"रण वष" /Assessment Year: 2009-10 v. Mr.B.Saravanan, The Income Tax Officer, No.7/13, Nadu Sanian Kula Street, Non-Corporate Ward-12(1), Trichy-620 002. Chennai. [PAN: APSPS 4200 B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.S.Sridhar, Adv. ""यथ" क" ओर से /Respondent by : Mr. AR…

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)

…d, therefore provisions of section 40A(3) cannot be invoked in the case of assessee. The reliance is placed on the judgement of jurisdictional High Court in case of Kantilal Purshottam & Co. Vs. CIT (1985) 155 ITR 519 (Raj.). In CIT Vs. Chaudhary & Co. (1996) 217 ITR 431, 433 (All), it was held that where the seller has insisted on cash payment and the payment was genuine disclosing the identity of seller, the provisions of section 40A (3) cannot be invoked. The similar views have been held by various High Courts and various Benches of the Tribunal including the 20 M/s Vijayeta Buildcon Pvt. Ltd. Vs. ACIT Jaipur…

New Kalpana Ent Udyog, Auraiya vs. I.T, O, Auraiya

In the result. Appeal of the assessee is allowed

ITA 49/AGR/2015[2010-11]Status: DisposedITAT Agra15 Oct 2019AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 143(3)Section 40A(3)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH: AGRA BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER,AND DR. MITHA LAL MEENA, ACCOUNTANT MEMBER I.T.A No.49/Agra/2015 (ASSESSMENT YEAR: 2010-11) New Kalpana Ent Udyog, Vs. ITO - Ballpur, Distt. Auraiya, U.P. Auraiya. PAN: AABFN2932R (Respondent) (Appellant) Appellant by Shri Deependra Mohan, AR. Respondent by Shri Waseem Arshad,Sr. DR. Date of Hearing 06.08.2019 Date of Pronouncement 15.10.2019 ORDER Per Dr. M.L. Meena, A.M.: This appeal by the assessee,is directed against the order of Ld. CIT(A), dated 17-10-2014 passed u/s 143(3) of the Income Tax Act, 1961 fo…

ACIT, Chennai vs. Green House Promoters Private Ltd., Chennai

In the result, the appeals of the Revenue in ITA Nos

ITA 1828/CHNY/2015[2009-10]Status: DisposedITAT Chennai21 Jun 2017AY 2009-10

Bench: Shri Chandra Poojari & Shri Duvvuru R.L. Reddyआयकर अपील सं./Ita Nos. 1785, 1796 & 1828/Mds/2015 "नधा"रण वष" /Assessment Years :2010-11, 2011-12 & 2009-2010. The Assistant Commissioner Of Income M/S. Green House Promoters Tax Vs. Pvt. Ltd, Company Circle Ii(1) No.4,Rama Rao Street, Chennai. T. Nagar, Chennai 600 017. [Pan Aaccg 2333B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Supriyo Pal, IRS, JCITFor Respondent: Shri. Y. Sridhar, C.A
Section 194CSection 40Section 4U

…आयकर अपील"य अ"धकरण,‘ ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, CHENNAI ‘B‘ BENCH, CHENNAI "ीचं"पूजार", लेखा सद"य एवं"ीधु"वु"आर.एलरे"डी,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 1785, 1796 & 1828/Mds/2015 "नधा"रण वष" /Assessment Years :2010-11, 2011-12 & 2009-2010. The Assistant Commissioner of Income M/s. Green House Promoters Tax vs. Pvt. Ltd, Company Circle II(1) No.4,Rama Rao Street, Chennai. T. Nagar, Chennai 600 017. [PAN AACCG 2333B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by :…

ACIT, Chennai vs. Green House Promoters Private Ltd., Chennai

In the result, the appeals of the Revenue in ITA Nos

ITA 1796/CHNY/2015[2011-12]Status: DisposedITAT Chennai21 Jun 2017AY 2011-12

Bench: Shri Chandra Poojari & Shri Duvvuru R.L. Reddyआयकर अपील सं./Ita Nos. 1785, 1796 & 1828/Mds/2015 "नधा"रण वष" /Assessment Years :2010-11, 2011-12 & 2009-2010. The Assistant Commissioner Of Income M/S. Green House Promoters Tax Vs. Pvt. Ltd, Company Circle Ii(1) No.4,Rama Rao Street, Chennai. T. Nagar, Chennai 600 017. [Pan Aaccg 2333B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Supriyo Pal, IRS, JCITFor Respondent: Shri. Y. Sridhar, C.A
Section 194CSection 40Section 4U

…आयकर अपील"य अ"धकरण,‘ ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, CHENNAI ‘B‘ BENCH, CHENNAI "ीचं"पूजार", लेखा सद"य एवं"ीधु"वु"आर.एलरे"डी,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 1785, 1796 & 1828/Mds/2015 "नधा"रण वष" /Assessment Years :2010-11, 2011-12 & 2009-2010. The Assistant Commissioner of Income M/s. Green House Promoters Tax vs. Pvt. Ltd, Company Circle II(1) No.4,Rama Rao Street, Chennai. T. Nagar, Chennai 600 017. [PAN AACCG 2333B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by :…

ACIT, Chennai vs. Green House Promoters P. Ltd., Chennai

In the result, the appeals of the Revenue in ITA Nos

ITA 1785/CHNY/2015[2010-11]Status: DisposedITAT Chennai21 Jun 2017AY 2010-11

Bench: Shri Chandra Poojari & Shri Duvvuru R.L. Reddyआयकर अपील सं./Ita Nos. 1785, 1796 & 1828/Mds/2015 "नधा"रण वष" /Assessment Years :2010-11, 2011-12 & 2009-2010. The Assistant Commissioner Of Income M/S. Green House Promoters Tax Vs. Pvt. Ltd, Company Circle Ii(1) No.4,Rama Rao Street, Chennai. T. Nagar, Chennai 600 017. [Pan Aaccg 2333B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. Supriyo Pal, IRS, JCITFor Respondent: Shri. Y. Sridhar, C.A
Section 194CSection 40Section 4U

…आयकर अपील"य अ"धकरण,‘ ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL, CHENNAI ‘B‘ BENCH, CHENNAI "ीचं"पूजार", लेखा सद"य एवं"ीधु"वु"आर.एलरे"डी,"या"यकसद"यकेसम" BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI DUVVURU R.L. REDDY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 1785, 1796 & 1828/Mds/2015 "नधा"रण वष" /Assessment Years :2010-11, 2011-12 & 2009-2010. The Assistant Commissioner of Income M/s. Green House Promoters Tax vs. Pvt. Ltd, Company Circle II(1) No.4,Rama Rao Street, Chennai. T. Nagar, Chennai 600 017. [PAN AACCG 2333B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by :…

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)

…& Ranka v. JCIT [ITA No.578/Bang/2002, dt.04.07.2005] and has requested that the order passed by the lower authorities is required to be set aside. The Ld AR relied upon the judgment of Hon’ble Allahabad High Court in the case of CIT v. Chaudhary & Co [(1996) 217 ITR 431] and also on the judgment of Hon’ble jurisdictional High Court in the matter of ACIT v. Sri Saraswati Iron Foundry [(2006) 287 ITR 313]. 07. In the alternative, it was submitted that an amount of Rs.29,38,968/- is required to be allowed being the amount paid on holidays in view of Rule 6DD of the IT Rules r.w.section 40A(3) of the Act. 08. On t…

International Ships Stores Supplieres, Mumbai vs. JCIT RG 13(2), Mumbai

In the result appeal of the assessee is dismissed

ITA 2502/MUM/2013[2009-10]Status: DisposedITAT Mumbai28 Oct 2016AY 2009-10

Bench: Shri G.S. Pannu() & Shri Ravish Sood () Assessment Year: 2009-10 International Ships Stores Suppliers Vs. Jcit, Range 13(2) 101, Navratan, 69 P.D. Mello Road Mumbai 1St Floor, Carnac Bunder, Mumbai Pan No. Aaafi0135Q (Appellant) (Respondent) Revenue By : Mr. Deepak Traslhawala Assessee By : Mr. Javed Akhtar Date Of Hearing : 25/07/2016 Date Of Pronouncement : 28/10/2016

For Appellant: Mr. Javed AkhtarFor Respondent: Mr. Deepak Traslhawala
Section 143(3)Section 40A(3)

…e Ld. A.R in order to drive home his aforesaid contention relied on the following judgments and a Circular issued by the CBDT :- (i). Attar Singh Gurmukh Singh Vs. Income Tax Officer, Ludhiana. (1991) 191 ITR 667 (SC) (ii). CIT Vs. Chaudhary And Co. (1996) 217 ITR 431 (All) (iii). Ramaditya Investments Vs. CIT (2003) 262 ITR 491 (Del) (iv). Circular No. 1 of 2009, dt. 27th March, 2009 The Ld. A.R still further in his attempt to support his contention on the basis of an analogy that once the genuineness of a transaction is established, then the onus cast on the assessee stands discharged and no adverse infe…

Raj Wines, Navi Mumbai vs. CIT, Thane

In the result, appeal of the assessee is allowed

ITA 6487/MUM/2014[2010-11]Status: DisposedITAT Mumbai26 Sept 2016AY 2010-11
For Appellant: Shri Suresh SubramanianFor Respondent: Shri Arvind Kumar
Section 133Section 40Section 40A(3)

…k draft and the payment is proven from bills and cash memos, exceptional circumstances could be inferred, when it could be entertained under the Rules, where it is genuine and the payee is identified. Various courts in the case of err vs Chaudhary & Co (1996) 217 ITR 431 (All); George & Sons vs. ACIT (2006) 286 ITR 389 (Ker); Tarn Tarn Pedda Guruva Reddy vs JCIT (2007) 291 ITR 44 (Kar) have held that Section 40 A (3) is not absolute in its terms. Accordingly, where there is a genuine finding that the seller has insisted on cash payment and the payment is genuine; amount cannot be disallowed. Isn CIT vs Pravin & C…

(i). Attar Singh Gurmukh Singh v. Income Tax Officer, Ludhiana (217 ITR 431) — Cited in 10 Judgments | BharatTax