Mohammed Ali v. ITO

65 Taxmann.com 189High Court2016#9855 most cited

What is Mohammed Ali v. ITO authority for?

Disallowance under section 40A(3) for cash payments exceeding the prescribed limit can lead to increased taxable income and tax liability, satisfying the conditions for revision under section 263(1).

11

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2019 to 2024.

Also referred to as

N. Mohammed Ali v. ITO · 65 Taxmann.com 189 · section 40A(3) · section 263(1) · business expediency · cash payment · taxable income · tax liability · revisionary powers

Sections most often in play

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

Judgments citing Mohammed Ali v. ITO

Sivakarthikeyan Transports, Karur vs. Income Tax Officer, Ward - 2 Karur, Karur

In the result the appeal of the assessee is allowed

ITA 970/CHNY/2023[2014-15]Status: DisposedITAT Chennai04 Sept 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri S.R. Raghunathaआयकर अपील सं./Ita No.970/Chny/2023 िनधा"रण वष" /Assessment Year: 2014-15 Sivakarthikeyan Transports, The Income Tax Officer, 23, Pasuapthypuram, Vs. Ward-2, Karur – 639001. Karur. Tamil Nadu. [Pan: Aaias 3396N] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Assessee By : Shri S. Sridhar, Advocate ""थ" की ओर से /Revenue By : Shri D. Hema Bhupal, Jcit सुनवाई की तारीख/Date Of Hearing : 19.06.2024 घोषणा की तारीख /Date Of Pronouncement : 04.09.2024 आदेश / O R D E R Per S.R. Raghunatha, A.M : This Appeal By The Assessee Is Arising Out Of The Order Of The Commissioner Of Income Tax (Appeals), [Nfac], Delhi [Hereinafter “Cit(A)] In Din & Order No.Itba/Nfac/S/250/2023- 24/1054458891(1), Dated 19.07.2023. 2. The Grounds Of Appeal Raised By The Assessee Are As Under: (A) The Order Passed By The Learned Cit(A) Is Against The Probabilities & Evidence Of Facts Put Forth Before It & Also Contrary To Settled Principles With Regard To The Law On Taxation. :- 2 -:

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri D. Hema Bhupal, JCIT
Section 40Section 40ASection 40A(3)

…Act is contrary to the law as there is a proviso, which gives exceptions of cash payment beyond the limit fixed under section 40A(3). The Ld.AR drew our attention to the decision of the Hon’ble High court of Madras in the case of N.Mohammed ali Vs. ITO [2016] 65 Taxmann.com 189(Mad), even though the decision was held in favour of revenue in respect of section 40A(3), their lordships has discussed the question of business expediency to make the payment in cash. The relevant extract is given below: “18. Question No.4:- The fourth question revolves around business expediency. This question has arisen for considerati…

ACIT Central Circle 2 (1) Investigation Wing, Chennai vs. M/S G Tech Stone Ltd, Chennai

The appeal stand allowed for statistical purposes

ITA 583/CHNY/2018[2010-11]Status: DisposedITAT Chennai05 Apr 2022AY 2010-11

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…आयकर अपीलीय अिधकरण ‘बी’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.580 to 583/Chny/2018 (िनधा"रणवष" / Assessment Years: 2007-08 to 2010-11) ACIT M/s. G. Tech Stone Ltd बनाम/ Central Circle -2(1), No. 7, Seshadri Road, Investigation Wing, LVR Centre, Vs. Chennai – 600 034. Alwarpet, Chennai 600 001. & आयकरअपीलसं./ ITA Nos.3053/Chny/2017& 537TO 539/Chny/2018 (िनधा"रणवष" / Assessment Years: 2…

ACIT Central Circle 2 (1) Investigation Wing, Chennai vs. M/S G Tech Stone Ltd, Chennai

The appeal stand allowed for statistical purposes

ITA 582/CHNY/2018[2009-10]Status: DisposedITAT Chennai05 Apr 2022AY 2009-10

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…आयकर अपीलीय अिधकरण ‘बी’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.580 to 583/Chny/2018 (िनधा"रणवष" / Assessment Years: 2007-08 to 2010-11) ACIT M/s. G. Tech Stone Ltd बनाम/ Central Circle -2(1), No. 7, Seshadri Road, Investigation Wing, LVR Centre, Vs. Chennai – 600 034. Alwarpet, Chennai 600 001. & आयकरअपीलसं./ ITA Nos.3053/Chny/2017& 537TO 539/Chny/2018 (िनधा"रणवष" / Assessment Years: 2…

ACIT Central Circle 2 (1) Investigation Wing, Chennai vs. M/S G Tech Stone Ltd, Chennai

The appeal stand allowed for statistical purposes

ITA 581/CHNY/2018[2008-09]Status: DisposedITAT Chennai05 Apr 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…आयकर अपीलीय अिधकरण ‘बी’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.580 to 583/Chny/2018 (िनधा"रणवष" / Assessment Years: 2007-08 to 2010-11) ACIT M/s. G. Tech Stone Ltd बनाम/ Central Circle -2(1), No. 7, Seshadri Road, Investigation Wing, LVR Centre, Vs. Chennai – 600 034. Alwarpet, Chennai 600 001. & आयकरअपीलसं./ ITA Nos.3053/Chny/2017& 537TO 539/Chny/2018 (िनधा"रणवष" / Assessment Years: 2…

ACIT Central Circle 2 (1) Investigation Wing, Chennai vs. M/S G Tech Stone Ltd, Chennai

The appeal stand allowed for statistical purposes

ITA 580/CHNY/2018[2007-08]Status: DisposedITAT Chennai05 Apr 2022AY 2007-08

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…आयकर अपीलीय अिधकरण ‘बी’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.580 to 583/Chny/2018 (िनधा"रणवष" / Assessment Years: 2007-08 to 2010-11) ACIT M/s. G. Tech Stone Ltd बनाम/ Central Circle -2(1), No. 7, Seshadri Road, Investigation Wing, LVR Centre, Vs. Chennai – 600 034. Alwarpet, Chennai 600 001. & आयकरअपीलसं./ ITA Nos.3053/Chny/2017& 537TO 539/Chny/2018 (िनधा"रणवष" / Assessment Years: 2…

G-Tech Stone Ltd., Chennai vs. ACIT Corporate Circle 2(1), Chennai

The appeal stand allowed for statistical purposes

ITA 539/CHNY/2018[2013-14]Status: DisposedITAT Chennai05 Apr 2022AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…आयकर अपीलीय अिधकरण ‘बी’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.580 to 583/Chny/2018 (िनधा"रणवष" / Assessment Years: 2007-08 to 2010-11) ACIT M/s. G. Tech Stone Ltd बनाम/ Central Circle -2(1), No. 7, Seshadri Road, Investigation Wing, LVR Centre, Vs. Chennai – 600 034. Alwarpet, Chennai 600 001. & आयकरअपीलसं./ ITA Nos.3053/Chny/2017& 537TO 539/Chny/2018 (िनधा"रणवष" / Assessment Years: 2…

G-Tech Stone Ltd., Chennai vs. ACIT Corporate Circle 2(1), Chennai

The appeal stand allowed for statistical purposes

ITA 538/CHNY/2018[2012-13]Status: DisposedITAT Chennai05 Apr 2022AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…आयकर अपीलीय अिधकरण ‘बी’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.580 to 583/Chny/2018 (िनधा"रणवष" / Assessment Years: 2007-08 to 2010-11) ACIT M/s. G. Tech Stone Ltd बनाम/ Central Circle -2(1), No. 7, Seshadri Road, Investigation Wing, LVR Centre, Vs. Chennai – 600 034. Alwarpet, Chennai 600 001. & आयकरअपीलसं./ ITA Nos.3053/Chny/2017& 537TO 539/Chny/2018 (िनधा"रणवष" / Assessment Years: 2…

G-Tech Stone Ltd., Chennai vs. ACIT Corporate Circle 2(1), Chennai

The appeal stand allowed for statistical purposes

ITA 537/CHNY/2018[2011-12]Status: DisposedITAT Chennai05 Apr 2022AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…आयकर अपीलीय अिधकरण ‘बी’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.580 to 583/Chny/2018 (िनधा"रणवष" / Assessment Years: 2007-08 to 2010-11) ACIT M/s. G. Tech Stone Ltd बनाम/ Central Circle -2(1), No. 7, Seshadri Road, Investigation Wing, LVR Centre, Vs. Chennai – 600 034. Alwarpet, Chennai 600 001. & आयकरअपीलसं./ ITA Nos.3053/Chny/2017& 537TO 539/Chny/2018 (िनधा"रणवष" / Assessment Years: 2…

G-Tech Stone Ltd., Chennai vs. ACIT Corporate Circle 2(1), Chennai

The appeal stand allowed for statistical purposes

ITA 3053/CHNY/2017[2008-09]Status: DisposedITAT Chennai05 Apr 2022AY 2008-09

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri S. Sridhar (Advocate) – Ld. ARFor Respondent: Shri Clement Ramesh Kumar – Ld. CIT-DR
Section 143(3)Section 147Section 153ASection 36Section 40A(3)

…आयकर अपीलीय अिधकरण ‘बी’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.580 to 583/Chny/2018 (िनधा"रणवष" / Assessment Years: 2007-08 to 2010-11) ACIT M/s. G. Tech Stone Ltd बनाम/ Central Circle -2(1), No. 7, Seshadri Road, Investigation Wing, LVR Centre, Vs. Chennai – 600 034. Alwarpet, Chennai 600 001. & आयकरअपीलसं./ ITA Nos.3053/Chny/2017& 537TO 539/Chny/2018 (िनधा"रणवष" / Assessment Years: 2…

Mugunda Prakash, Chennai vs. ACIT Non Corporate Circle 10(1), Chennai

In the result, the appeal of the Assessee is dismissed

ITA 708/CHNY/2019[2015-16]Status: DisposedITAT Chennai09 Mar 2022AY 2015-16

Bench: Shri Mahavir Singhand Dr. M.L. Meenaआयकर अपील सं./Ita No.:708/Chny/2019 िनधा"रण वष"/Assessment Year: 2015 - 2016

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. AR.V. Sreenivasan, Addl. CIT
Section 40A(3)

…आयकरअपीलीयअिधकरण,‘ए’"यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवंडॉ. एम.एल मीना, लेखा सद"यके सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND DR. M.L. MEENA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:708/CHNY/2019 िनधा"रण वष"/Assessment Year: 2015 - 2016 Shri.Mugunda Prakash, The Assistant Commissioner of No.8, S.B.I Colony, Vs. Income Tax, Perambur, Non-Corporate Circle – 10(1), Chennai – 600 011. Nungambakkam, PAN : AADPP 4827 F Chennai – 600 034. T.N. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant by : Mr. S. Sridhar, Advocate ""यथ"क"ओरसे/Respo…

B.Dhanasekaran, Chennai vs. ACIT, Chennai

In the result, the appeal filed by the Assessee is partly allowed

ITA 365/CHNY/2016[2012-13]Status: DisposedITAT Chennai11 Oct 2019AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./I.T.A.No.365/Chny/2016 िनधा"रण वष"/Assessment Year: 2012-13 Shri R. Dhanasekaran, The Assistant Commissioner Of R-3, Tnhb Shopping Complex, Vs. Income Tax, Shastri Nagar, 1St Avenue, Adyar, Non Corporate Circle – 15(1), Chennai 600 020. Chennai 600 034. [Pan: Adxpd7168E] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Devanathan, Advocate ""थ" की ओर से/Respondent By : Shri J. Pavitran Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 17.09.2019 घोषणा की तारीख /Date Of Pronouncement : 11.10.2019 आदेश /O R D E R Per Duvvuru Rl Reddy:

For Appellant: Shri N. Devanathan, AdvocateFor Respondent: Shri J. Pavitran Kumar, JCIT
Section 40A(3)Section 80Section 80I

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri S. Jayaraman, Accountant Member आयकर अपील सं./I.T.A.No.365/Chny/2016 िनधा"रण वष"/Assessment Year: 2012-13 Shri R. Dhanasekaran, The Assistant Commissioner of R-3, TNHB Shopping Complex, Vs. Income Tax, Shastri Nagar, 1st Avenue, Adyar, Non Corporate Circle – 15(1), Chennai 600 020. Chennai 600 034. [PAN: ADXPD7168E] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri N. Devanatha…

Mohammed Ali v. ITO (65 Taxmann.com 189) — Cited in 11 Judgments | BharatTax