Mather & Platt (India) Ltd. v. CIT

168 ITR 493High Court1987#3869 most cited

What is Mather & Platt (India) Ltd. v. CIT authority for?

Deduction for commission payments cannot be disallowed solely because summons served on commission agents were returned unserved, especially if the agents may have moved addresses years after the transactions.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2011 to 2024.

Also referred to as

Mather & Platt (India) Ltd. v. CIT · section 133(6) · commission payment deduction · summons unserved · inadequate enquiry · non-application of mind · trade creditors

Sections most often in play

Section 115JBSection 133(6)Section 143(3)Section 154Section 32Section 40A(2)Section 43BSection 55(2)(aa)

Issues it is cited on

section 44afsection 262trade creditorsinadequate enquiryrevision u/s 263non application of mindsection 263(1)lack of enquirysection 44amalabar industrialsection 194asection 40a

Judgments citing Mather & Platt (India) Ltd. v. CIT

Bhadresh Trading Company, Mumbai vs. ITO 24(1)(3), Mumbai

In the result, appeals of assessee are allowed in part

ITA 2083/MUM/2017[2009-10]Status: DisposedITAT Mumbai26 Sept 2017AY 2009-10

Bench: Shri R.C.Sharma, Am

Section 101Section 143(1)Section 143(3)Section 148Section 69C

…he assessee had discharged the burden of prove by producing the relevant material and no addition was called for on presumption. Further payment was made by A/c payee cheques this fact would over shadow all other short coming. Mather & Platt India Ltd, (1987) 168 ITR 493 (Cal.) Ramanand Sagar vs. DCIT (2002) 256 ITR 134 (Bom) 12. Reliance was placed on the decision of CIT vs. Nikunj Eximp Enterprises Pvt. Ltd. ITA "No. 5604 of 2010, Bombay High Court, order dt. 17/12-2012, wherein the entire additions on account of bogus purchases were deleted. Further reliance was placed on the decision of Babulal C. Borana vs.…

Kailash Chander, Hisar vs. Income Tax Officer, Hisar

ITA 817/DEL/2015[2010-11]Status: DisposedITAT Delhi02 Aug 2016AY 2010-11

Bench: Shri H.S. Sidhu

For Appellant: Sh. Gautam Jain, CAFor Respondent: None
Section 143(3)Section 68

…o appreciate that inability of the assessee to explain source of source cannot be a basis to confirm 6 addition u/s. 68 of the Act. To support his contention, he relied upon the following case laws:- i) 151 ITR 150 (pat.) Addl. CIT vs. Hanuman Agarwal ii) 168 ITR 493 (Cal) Mather & Platt (India) Ltd. vs. CIT iii) 154 ITR 244 (Pat.) Addl. CIT vs. Bahri Bros. P Ltd. iv) 245 ITR 160 (MP) CIT vs. Metachem Industries v) 136 Taxman 213 (Gau( Nemi Chand Kothari vs. CIT vi) 219 CTR 571 (Raj) Labh Chand Bohra vs. ITO vii) CIT vs. Daulat Ram Rawatmull 87 ITR 349 (SC) viii) CIT vs. Diamond Products Ltd. 177 Taxma…

DCIT, New Delhi vs. M/S. Sara Services & Enginners Pvt. Ltd., New Delhi

In the results appeal of the assessee is partly disallowed on ground no

ITA 544/DEL/2010[2003-04]Status: DisposedITAT Delhi18 Jan 2016AY 2003-04

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…on was established, and that payments were made for the purpose of business, inspite of the fact that names and addresses of recipients were not given, the Tribunal was held justified in allowing deduction of commissions. In Mather & Platt (India) Ltd. v. CIT 168 ITR 493 (Cal.) it was held that where the assessee had established identities of commission agents to whom it had made payments, the fact that summons sent to them four years later by department came back undelivered would not mean that they were non-existent at the time of payment. Thus the commission was held to be allowable. Thirdly, it has been submi…

DCIT, New Delhi vs. M/S. Sara Services & Enginners Pvt. Ltd., New Delhi

In the results appeal of the assessee is partly disallowed on ground no

ITA 543/DEL/2010[2002-03]Status: DisposedITAT Delhi18 Jan 2016AY 2002-03

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…on was established, and that payments were made for the purpose of business, inspite of the fact that names and addresses of recipients were not given, the Tribunal was held justified in allowing deduction of commissions. In Mather & Platt (India) Ltd. v. CIT 168 ITR 493 (Cal.) it was held that where the assessee had established identities of commission agents to whom it had made payments, the fact that summons sent to them four years later by department came back undelivered would not mean that they were non-existent at the time of payment. Thus the commission was held to be allowable. Thirdly, it has been submi…

Sara Services & Engineers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the results appeal of the assessee is partly disallowed on ground no

ITA 407/DEL/2010[2003-04]Status: DisposedITAT Delhi18 Jan 2016AY 2003-04

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…on was established, and that payments were made for the purpose of business, inspite of the fact that names and addresses of recipients were not given, the Tribunal was held justified in allowing deduction of commissions. In Mather & Platt (India) Ltd. v. CIT 168 ITR 493 (Cal.) it was held that where the assessee had established identities of commission agents to whom it had made payments, the fact that summons sent to them four years later by department came back undelivered would not mean that they were non-existent at the time of payment. Thus the commission was held to be allowable. Thirdly, it has been submi…

Sara Services & Engineers Pvt. Ltd., New Delhi vs. ACIT, New Delhi

In the results appeal of the assessee is partly disallowed on ground no

ITA 406/DEL/2010[2002-03]Status: DisposedITAT Delhi18 Jan 2016AY 2002-03

Bench: Sri C.M.Garg, Jm & Sri L.P.Sahu, Am Ita No. 406,407/Del./2010 Asstt. Year : 2002-03 Asstt. Year : 2003-04

For Appellant: Sri O.P. Sapra, Sri Sandeep Sapara, Adv. , ShriFor Respondent: Sri Sujit kumar, Sr. DR & Smt. Sunita Kejriwal, CIT,DR
Section 143Section 143(1)Section 147Section 148Section 80H

…on was established, and that payments were made for the purpose of business, inspite of the fact that names and addresses of recipients were not given, the Tribunal was held justified in allowing deduction of commissions. In Mather & Platt (India) Ltd. v. CIT 168 ITR 493 (Cal.) it was held that where the assessee had established identities of commission agents to whom it had made payments, the fact that summons sent to them four years later by department came back undelivered would not mean that they were non-existent at the time of payment. Thus the commission was held to be allowable. Thirdly, it has been submi…

Mr. Arun Kumar Verma, Kolkata vs. DCIT, Cir-40, Kolkata

In the result the appeal of the assessee is partly allowed

ITA 82/KOL/2014[2005-06]Status: DisposedITAT Kolkata09 Dec 2015AY 2005-06

Bench: Hon’Ble Shri N.V.Vasudevan, Jm] Assessment Year : 2005-06

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri Amitav Bhattacharjee, JCIT, Sr.DR
Section 133ASection 69A

…The commission had been paid by cheques and therefore the assessee has proved the genuineness of the expenditure incurred by it. The assessee placed reliance on the decision of the Hon’ble Calcutta High Court in the case of Mather & Platt (India) Ltd. Vs CIT 168 ITR 493. In the aforesaid decision the Hon’ble Calcutta High Court held that merely because a person was not found at the given address it cannot be concluded that the said person was non-existent. The ld.DR relied on the order of the CIT(A). 12. I have heard the rival submissions. In my view one of the prime requirements for allowing deduction on accou…

ITO, New Delhi vs. Sh. Kaushalendra Agarwal, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 2749/DEL/2012[2007-08]Status: DisposedITAT Delhi04 Dec 2015AY 2007-08

Bench: : Shri I.C. Sudhir & Shri L.P. Sahu

For Appellant: Ms Richa Rastogi, Sr. DRFor Respondent: Shri Rajeev Saxena, Adv
Section 143(1)Section 143(2)

…ubting 5 ITA No.2749/Del./2012 the balances outstanding in the names of parties from whom the purchases were made. Reliance is placed on the following decisions : (i). ACIT vs. Bahri Bros. Pvt. Ltd. 154 ITR 244 (Pat) (ii). Mather Platt (India) Ltd. vs. CIT, 168 ITR 493 (Cal.) (iii). CIT vs. Pancham Das Jain 205 CTR 444 (All.) (iv). Shree Nashik Panchvati Panjarpole vs. DIT (Exemptions) 26 DTR 113 (Bombay) (v). CIT vs. Ritu Anurag Aggarwal reported in (2012) DTLONLINE 134 (Del.) (vi) ITO vs. Zazsons Exports Ltd. 153 ITD 1 (Lko-TM) (vii). CIT vs. M/s Nikunj Exim Enterprises P. Ltd. 372 ITR 619 (Bom.) It was also…

Gupta Citi Shelters Ltd vs. Commissioner of Income Tax New Delhi

Appeals of the assessee are allowed

ITA/1324/2008HC Delhi23 Dec 2011

Bench: CASES PERTAINING TO SPL.DIVISION BENCHES

…No.972 of 2009 Page 41 of 58 • 244] has held that the question of identity fails into oblivion, if the transaction is through account payee cheques. The same view has been expressed by the Calcutta High Court in the case of CIT Vs. Matehr and Platt [168 ITR 493]. Moreover, no summons had been issued to bankers of the shareholders and the Registrar of Companies despite specific request of assessee. The assessee seeks to reply upon the case of CIT Vs. Genesis Commet (P) Ltd. [163 Taxman 482 (Del), wherein it has been held that an officer, if he was not inclined to believe material placed by the asse…

Gupta Citi Shelters Ltd vs. Commissioner of Income Tax New Delhi

Appeals of the assessee are allowed

ITA - 1324 / 2008HC Delhi23 Dec 2011

…age 41 of 58 2011:DHC:12065-DB • 244] has held that the question of identity fails into oblivion, if the transaction is through account payee cheques. The same view has been expressed by the Calcutta High Court in the case of CIT Vs. Matehr and Platt [168 ITR 493]. Moreover, no summons had been issued to bankers of the shareholders and the Registrar of Companies despite specific request of assessee. The assessee seeks to reply upon the case of CIT Vs. Genesis Commet (P) Ltd. [163 Taxman 482 (Del), wherein it has been held that an officer, if he was not inclined to believe material placed by the asse…