(i) Sagar Boss v. ITO

56 ITD 561Income Tax Appellate Tribunal1996#9860 most cited
11

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2019.

Judgments citing (i) Sagar Boss v. ITO

ABC ELECTRICALS PVT. LTD., ,KOLKATA vs. ITO, WARD - 4(3), KOLKATA , KOLKATA

Appeals are dismissed

ITA 156/KOL/2018[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./I.T.A Nos.153 & 154/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Ito, Ward-4(3), Kolkata Vs. Abc Electricals Pvt. Ltd. Room No.44, 10Th Floor, Fortuna Tower, 23A, Netaji Subhas Road, (Opp. Coal Bhawan), Kol-1. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacca7561P (Revenue/Department) .. (Assessee ) & आयकर अपीलसं./I.T.A Nos.155 & 156/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Abc Electricals Pvt. Ltd. Vs. Ito, Ward-4(3), Kolkata Room No.44, 10Th Floor, Fortuna Tower, 23A, Netaji Subhas Road, (Opp. Coal Bhawan), Kol-1. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacca7561P (Assessee) .. (Revenue/Department) Revenue/Department By : Shri A. K. Nayak, Cit Assessee By : Shri Subash Agarwal, Advocate सुनवाईक"तार"ख/ Date Of Hearing : 03/09/2019 घोषणाक"तार"ख/Date Of Pronouncement : 15/11/2019 आदेश / O R D E R Per Shri S. S. Godara: The Revenue & Assessee Have Filed Their Instant Cross-Appeals For Assessment Years 2013-14 To 2014-15 Arise Against The Commissioner Of Income Tax (A) - 2, Kolkata’S Separate Orders; Both Dated 01.12.2017 Passed In Case No.10147/Cit(A)-2/2016-17 & No.10919/Cit(A)-2/2016-17 Restricting The Assessing Officer’S Action Disallowing The Entire Purchases Of Rs.4,90,30,444/-

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri A. K. Nayak, CIT
Section 143(3)

…s of the assessee are not rejected the addition cannot be made and the payments having been made through account payee cheques which has not been controverted by the assessing officer, cannot be disallowed Further reliance is placed on: (i) Sagar Boss Vs. ITO 56 ITD 561- holding that when the particulars and details of purchases along with payments through account payee cheque numbers; bills bearing sales-tax numbers are produced along with the addresses thereof, the purchases cannot be disallowed. (ii) ITO Vs. Surana Traders 92 ITD 212 (Mum.) - For the proposition that when quantitative tally of sales is furnish…

ABC ELECTRICALS PVT. LTD., ,KOLKATA vs. ITO, WARD - 4(3), KOLKATA , KOLKATA

Appeals are dismissed

ITA 155/KOL/2018[2013-14]Status: DisposedITAT Kolkata15 Nov 2019AY 2013-14

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./I.T.A Nos.153 & 154/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Ito, Ward-4(3), Kolkata Vs. Abc Electricals Pvt. Ltd. Room No.44, 10Th Floor, Fortuna Tower, 23A, Netaji Subhas Road, (Opp. Coal Bhawan), Kol-1. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacca7561P (Revenue/Department) .. (Assessee ) & आयकर अपीलसं./I.T.A Nos.155 & 156/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Abc Electricals Pvt. Ltd. Vs. Ito, Ward-4(3), Kolkata Room No.44, 10Th Floor, Fortuna Tower, 23A, Netaji Subhas Road, (Opp. Coal Bhawan), Kol-1. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacca7561P (Assessee) .. (Revenue/Department) Revenue/Department By : Shri A. K. Nayak, Cit Assessee By : Shri Subash Agarwal, Advocate सुनवाईक"तार"ख/ Date Of Hearing : 03/09/2019 घोषणाक"तार"ख/Date Of Pronouncement : 15/11/2019 आदेश / O R D E R Per Shri S. S. Godara: The Revenue & Assessee Have Filed Their Instant Cross-Appeals For Assessment Years 2013-14 To 2014-15 Arise Against The Commissioner Of Income Tax (A) - 2, Kolkata’S Separate Orders; Both Dated 01.12.2017 Passed In Case No.10147/Cit(A)-2/2016-17 & No.10919/Cit(A)-2/2016-17 Restricting The Assessing Officer’S Action Disallowing The Entire Purchases Of Rs.4,90,30,444/-

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri A. K. Nayak, CIT
Section 143(3)

…s of the assessee are not rejected the addition cannot be made and the payments having been made through account payee cheques which has not been controverted by the assessing officer, cannot be disallowed Further reliance is placed on: (i) Sagar Boss Vs. ITO 56 ITD 561- holding that when the particulars and details of purchases along with payments through account payee cheque numbers; bills bearing sales-tax numbers are produced along with the addresses thereof, the purchases cannot be disallowed. (ii) ITO Vs. Surana Traders 92 ITD 212 (Mum.) - For the proposition that when quantitative tally of sales is furnish…

ITO, WARD - 4(3), KOLKATA , KOLKATA vs. ABC ELECTRICALS PVT. LTD., , KOLKATA

Appeals are dismissed

ITA 154/KOL/2018[2014-15]Status: DisposedITAT Kolkata15 Nov 2019AY 2014-15

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./I.T.A Nos.153 & 154/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Ito, Ward-4(3), Kolkata Vs. Abc Electricals Pvt. Ltd. Room No.44, 10Th Floor, Fortuna Tower, 23A, Netaji Subhas Road, (Opp. Coal Bhawan), Kol-1. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacca7561P (Revenue/Department) .. (Assessee ) & आयकर अपीलसं./I.T.A Nos.155 & 156/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Abc Electricals Pvt. Ltd. Vs. Ito, Ward-4(3), Kolkata Room No.44, 10Th Floor, Fortuna Tower, 23A, Netaji Subhas Road, (Opp. Coal Bhawan), Kol-1. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacca7561P (Assessee) .. (Revenue/Department) Revenue/Department By : Shri A. K. Nayak, Cit Assessee By : Shri Subash Agarwal, Advocate सुनवाईक"तार"ख/ Date Of Hearing : 03/09/2019 घोषणाक"तार"ख/Date Of Pronouncement : 15/11/2019 आदेश / O R D E R Per Shri S. S. Godara: The Revenue & Assessee Have Filed Their Instant Cross-Appeals For Assessment Years 2013-14 To 2014-15 Arise Against The Commissioner Of Income Tax (A) - 2, Kolkata’S Separate Orders; Both Dated 01.12.2017 Passed In Case No.10147/Cit(A)-2/2016-17 & No.10919/Cit(A)-2/2016-17 Restricting The Assessing Officer’S Action Disallowing The Entire Purchases Of Rs.4,90,30,444/-

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri A. K. Nayak, CIT
Section 143(3)

…s of the assessee are not rejected the addition cannot be made and the payments having been made through account payee cheques which has not been controverted by the assessing officer, cannot be disallowed Further reliance is placed on: (i) Sagar Boss Vs. ITO 56 ITD 561- holding that when the particulars and details of purchases along with payments through account payee cheque numbers; bills bearing sales-tax numbers are produced along with the addresses thereof, the purchases cannot be disallowed. (ii) ITO Vs. Surana Traders 92 ITD 212 (Mum.) - For the proposition that when quantitative tally of sales is furnish…

ITO, WARD - 4(3), KOLKATA , KOLKATA vs. ABC ELECTRICALS PVT. LTD., , KOLKATA

Appeals are dismissed

ITA 153/KOL/2018[2013-14]Status: DisposedITAT Kolkata15 Nov 2019AY 2013-14

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./I.T.A Nos.153 & 154/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Ito, Ward-4(3), Kolkata Vs. Abc Electricals Pvt. Ltd. Room No.44, 10Th Floor, Fortuna Tower, 23A, Netaji Subhas Road, (Opp. Coal Bhawan), Kol-1. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacca7561P (Revenue/Department) .. (Assessee ) & आयकर अपीलसं./I.T.A Nos.155 & 156/Kol/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Abc Electricals Pvt. Ltd. Vs. Ito, Ward-4(3), Kolkata Room No.44, 10Th Floor, Fortuna Tower, 23A, Netaji Subhas Road, (Opp. Coal Bhawan), Kol-1. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aacca7561P (Assessee) .. (Revenue/Department) Revenue/Department By : Shri A. K. Nayak, Cit Assessee By : Shri Subash Agarwal, Advocate सुनवाईक"तार"ख/ Date Of Hearing : 03/09/2019 घोषणाक"तार"ख/Date Of Pronouncement : 15/11/2019 आदेश / O R D E R Per Shri S. S. Godara: The Revenue & Assessee Have Filed Their Instant Cross-Appeals For Assessment Years 2013-14 To 2014-15 Arise Against The Commissioner Of Income Tax (A) - 2, Kolkata’S Separate Orders; Both Dated 01.12.2017 Passed In Case No.10147/Cit(A)-2/2016-17 & No.10919/Cit(A)-2/2016-17 Restricting The Assessing Officer’S Action Disallowing The Entire Purchases Of Rs.4,90,30,444/-

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri A. K. Nayak, CIT
Section 143(3)

…s of the assessee are not rejected the addition cannot be made and the payments having been made through account payee cheques which has not been controverted by the assessing officer, cannot be disallowed Further reliance is placed on: (i) Sagar Boss Vs. ITO 56 ITD 561- holding that when the particulars and details of purchases along with payments through account payee cheque numbers; bills bearing sales-tax numbers are produced along with the addresses thereof, the purchases cannot be disallowed. (ii) ITO Vs. Surana Traders 92 ITD 212 (Mum.) - For the proposition that when quantitative tally of sales is furnish…

DCIT,CIRCLE-1(1), KOLKATA, KOLKATA vs. M/S MCNALLY BHARAT ENGINEERING COMPANY LIMITED, KOLKATA

Appeal is dismissed

ITA 1968/KOL/2016[2005-06]Status: DisposedITAT Kolkata31 Aug 2018AY 2005-06

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2005-06 Dcit, Circle-1(1), V/S. M/S Mcnally Bharat P-7, Chowringhee Engineering Co. Ltd., 4, Square, R. No.20, 7Th Mangoe Lane, 7Th Floor, Floor, Kolkata-69 Kolkata-001 [Pan No.Abcm 9443 R] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri P. Mukherjee Addl Cit-Dr अपीलाथ" क" ओर से/By Appellant Mrs. Trishna Sharma & ""यथ" क" ओर से/By Respondent Mr. P.K. Rai, Aca 14-08-2018 सुनवाई क" तार"ख/Date Of Hearing 31-08-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2005-06 Arises Against The Commissioner Of Income Tax (Appeals)-1,Kolkata’S Order Dated 29.07.2016, Passed In Case No.549/Cit(A)-1/Ward-1(2)/2008-09, Reversing The Assessing Officer’S Action Disallowing / Adding Assessee’S Claim Of Pf / Esi On Account Of Delayed Payment, Discrepancy In Various Transactions Leading To Section 69C Addition Of Unexplained Investment Pertaining To Sub-Contractor Payments, Expenditure Of Payment To Sub-Contractors Involving Corresponding Figure Of ₹20,06,017, 16,52,726/- & 46,04,963/-; Respectively, In Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused. 2. We Come To First Issue Of Correctness Of Section 36(1)(Va) R.W. 2(24)X_ Disallowance / Addition Of Assessee’S Employees’ Contribution Towards Pf /

Section 133(6)Section 143(3)Section 36(1)(va)Section 69C

…does not necessarily mean that the transaction with the said party is not genuine and hence amount claimed as expenditure on account of payment made to said party cannot be disallowed. The above view is supported by the decision of Sagar Bose – vs. ITO (1996) 56 ITD 561 (Kol) wherein thee hon'ble jurisdictional Tribunal held that since the Assessing Officer. Neither made any enquiry from bank authorities to find out final destination of money nor enquired from sales tax department about persons to whom relevant sales tax registration number was allotted, also did not find any defect and irregularity in statements…

M/S. SPORTS INFRATECH PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 2045/DEL/2015[2011-12]Status: DisposedITAT Delhi13 Jun 2018AY 2011-12

Bench: Sh. N. K. Saini, Am & Sh. K. N. Chary, Jm Ita No. 2045/Del/2015 : Asstt. Year : 2011-12 M/S Sports Infratech Pvt. Ltd., Vs Dy. Commissioner Of Income Tax, 204, Okhla Industrial Estate, Central Circle-5, Phase-Iii, New Delhi-110020 New Delhi (Appellant) (Respondent) Pan No. Aabcj7255J Assessee By : Sh. Sanjay Jain, Ca & Sh. Rakesh Joshi, Ca Revenue By : Sh. S. S. Rana, Cit Dr Date Of Hearing : 05.04.2018 Date Of Pronouncement : 13.06.2018 Order Per N. K. Saini, Am: This Is An Appeal By The Assessee Against The Order Dated 30.01.2015 Of Ld. Cit(A)-24, New Delhi.

For Appellant: Sh. Sanjay Jain, CA &For Respondent: Sh. S. S. Rana, CIT DR
Section 133(6)Section 133ASection 142(1)Section 143(1)Section 143(2)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. N. K. Saini, AM and Sh. K. N. Chary, JM ITA No. 2045/Del/2015 : Asstt. Year : 2011-12 M/s Sports Infratech Pvt. Ltd., Vs Dy. Commissioner of Income Tax, 204, Okhla Industrial Estate, Central Circle-5, Phase-III, New Delhi-110020 New Delhi (APPELLANT) (RESPONDENT) PAN No. AABCJ7255J Assessee by : Sh. Sanjay Jain, CA & Sh. Rakesh Joshi, CA Revenue by : Sh. S. S. Rana, CIT DR Date of Hearing : 05.04.2018 Date of Pronouncement : 13.06.2018 ORDER Per N. K. Saini, AM: This is an appeal by the assessee against the order dated 30.01.2015 of l…

ACIT, CIR-29, KOLKATA, KOLKATA vs. ANS LEATHER COMPANY, KOLKATA

In the result, the appeal filed by the Revenue is dismissed

ITA 1071/KOL/2015[2009-2010]Status: DisposedITAT Kolkata30 May 2018AY 2009-2010

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1071/Kol/2015 ("नधा"रणवष" / Assessment Year: 2009-10) Acit, Circle-29, Kolkata Vs. Ans Leather Company

For Appellant: Shri Soumyajit Dasgupta, Addl. CIT(Sr. DR)For Respondent: Shri Subash Agarwal, Advocate
Section 133(6)Section 143(2)Section 143(3)Section 172Section 40

…e Revenue to issue summons to creditors/ suppliers. We note that the assessee has discharged hisonus and burden in proving the genuineness of creditors and for that we rely on the judgment of Coordinate Bench of this Tribunal in the case of Sagar Bose vs. ITO 56 ITD 561 (Kol) wherein it was held as follows: “We find that the assessee has given names and addresses of the suppliers and has furnished all particulars and details of purchases. The assessee has also produced books of account and pass books and has furnished copies of bills, account payee cheque Nos. and sales-tax Nos. etc. Although it was in the knowl…

ACIT 29(1), MUMBAI vs. JAGDISH THAKKAR, MUMBAI

ITA 768/MUM/2015[2011-12]Status: DisposedITAT Mumbai06 Jan 2017AY 2011-12
For Appellant: Shri Dhaval ShahFor Respondent: Shri Asgar Zain
Section 133(6)Section 143Section 254(1)Section 69C

…the AO had not disputed the fact that the assessee had made sales out of such purchases,that the payment made by account payee cheque was not also disputed by the AO. He referred to the case of Kirtilal Kalidas Jewellers Pvt. Ltd. (54 SOT 29) and Sagar Bose (56 ITD 561) and held that there was no material on record to show that the assessee had purchased material from unexplained cash available with him, that no addition could be made u/s. 69C of the Act, that it was not the case of the AO that the payments against the purchases were in cash,that all the payments had been made through account payee cheques and w…

DCIT, CIRCLE - 10, KOLKATA, KOLKATA vs. M/S. VEDA COMMERCIAL PVT. LTD., KOLKATA

Appeal is partly allowed for statistical purposes

ITA 1527/KOL/2010[2007-08]Status: DisposedITAT Kolkata16 Nov 2016AY 2007-08

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Rabin Chaudhury, JCIT
Section 143(3)Section 14A

…e relevant pages of the paper book containing filing of various documents and evidences in support of his contentions. He also placed reliance on the following decisions :- CIT vs M.K.Brothers reported in (1987) 163 ITR 249 (Guj) Sagar Bose vs ITO reported in 56 ITD 561 (Kol Trib) CIT vs Nangalia Fabrics P Ltd reported in (2013) 40 taxmann.com 206 (Guj HC) ITO vs Kanchwala Gems reported in (2009) 33 SOT 27 (Jaipur Trib) 6.6. We have heard the rival submissions. We find that the ld CITA had elaborately discussed the entire gamut of the facts and given an elaborate finding. We do not find any infirmity in the said…

DCIT, CIRCLE - 10, KOLKATA, KOLKATA vs. M/S. VEDA COMMERCIAL PVT. LTD., KOLKATA

Appeal is partly allowed for statistical purposes

ITA 1064/KOL/2010[2006-07]Status: DisposedITAT Kolkata16 Nov 2016AY 2006-07

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Subash Agarwal, AdvocateFor Respondent: Shri Rabin Chaudhury, JCIT
Section 143(3)Section 14A

…e relevant pages of the paper book containing filing of various documents and evidences in support of his contentions. He also placed reliance on the following decisions :- CIT vs M.K.Brothers reported in (1987) 163 ITR 249 (Guj) Sagar Bose vs ITO reported in 56 ITD 561 (Kol Trib) CIT vs Nangalia Fabrics P Ltd reported in (2013) 40 taxmann.com 206 (Guj HC) ITO vs Kanchwala Gems reported in (2009) 33 SOT 27 (Jaipur Trib) 6.6. We have heard the rival submissions. We find that the ld CITA had elaborately discussed the entire gamut of the facts and given an elaborate finding. We do not find any infirmity in the said…

DCIT, CIRCLE - 33, KOLKATA, KOLKATA vs. SHRI SAILEN GANGULY, KOLKATA

In the result, the appeal by the revenue is dismissed

ITA 827/KOL/2010[2006-07]Status: DisposedITAT Kolkata02 Mar 2016AY 2006-07

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] Assessment Year : 2006-07

For Appellant: Shri P.B.Saha, AdvocateFor Respondent: Shri Pinaki Mukherjee,JCIT, Sr.DR
Section 133(6)

…the genuineness of the purchases. On the other hand, the AO has brought no material on record to show that the purchases are not genuine. 15. The Assessee placed reliance on the decision of the Hon’ble ITAT ‘B ‘ Bench Kolkata in the case of Sagar Bose vs ITO 56 ITD 561. In this case, the AO conducted certain enquiries about purchases of goods from different concerns. The AO found that seven parties were not traceable at the given address; in four cases, summons u/s 131 were returned un-served by the postal authority with the remark' not known'. The assessee's suggestion to issue summons u/s 131 for enforcing com…

(i) Sagar Boss v. ITO (56 ITD 561) — Cited in 11 Judgments | BharatTax