Rajeev Kumar Agarwal v. ACIT

149 ITD 363Income Tax Appellate Tribunal2014#1052 most cited

What is Rajeev Kumar Agarwal v. ACIT authority for?

Curative amendments, such as a proviso to Section 40(a)(ia) introduced to remove undue hardship, apply retrospectively even without specific legislative declaration, rectifying shortcomings and obviating unintended difficulties.

104

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2015 to 2025.

Also referred to as

Rajeev Kumar Agarwal v. ACIT · retrospective effect · curative amendment · Section 40(a)(ia) · proviso to Section 40(a)(ia) · undue hardship · legislative amendment · prospective application · ITAT Agra · disallowance of expenditure · TDS default · 149 ITD 363

Also reported as

34 ITR (Trib) 479

Sections most often in play

Section 147Section 250Section 43CASection 50CSection 56(2)(vii)

Issues it is cited on

section 50(1)section 23(5)safe harboursection 50c(1)waiver of loansection 50c(2)section 211annual letting valuesection 43csection 43cacircle ratefull value of consideration

Judgments citing Rajeev Kumar Agarwal v. ACIT

Ranjana Roy, Kolkata vs. I.T.O.WD - 42(3), Kol., Kolkata

In the result, appeal filed by assessee is allowed for statistical purposes

ITA 558/KOL/2013[2009-10]Status: DisposedITAT Kolkata04 Dec 2015AY 2009-10

Bench: Shri Mahavir Singh & Shri Waseem Ahmedassessment Year :2009-10

Section 143(3)Section 194Section 194J

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri Mahavir Singh, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2009-10 Ranjana Roy V/s. Income Tax Officer 24, Nandalal Dey Street, Ward-42(3), Podder Court, 4th Floor, 18, Baranagar, Kolkata – 700 036 Rabindra Sarani, [PAN No.AFPPR 0864 M] Kolkata – 700 001 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Sandip Kr. Roy, Advocate अपीलाथ" क" ओर से/By Appellant Shri Prabal Chowdhury, JCIT-SR-DR ""यथ" क" ओर से/By Respondent 13-11-2015 सुनवाई क" तार"ख/Date of Hearing 04-12-2015 घोषणा क" तार"ख/Date of Pronouncement आद…

ACIT, Circle-Haldia, Purba Medinipur vs. Sri Ananda Narayan Maity, Purba Medinipur

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

ITA 1617/KOL/2012[2009-10]Status: DisposedITAT Kolkata27 Oct 2015AY 2009-10

Bench: : Shri M. Balaganesh

For Appellant: None appearedFor Respondent: Shri Debasish Banerjee, JCIT, ld.Sr.DR
Section 143(3)Section 201Section 271CSection 40Section 40(8)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “A” BENCH, KOLKATA Shri N.V. Vasudevan, Judicial Member, and Before : Shri M. Balaganesh, Accountant Member I.T.A No. 1617/Kol/ 2012 A.Y : 2009-10 Assistant Commissioner of Income Tax Vs. Sri Ananda Narayan Maity Circle-Haldia PAN: AGMPM6067H (Appellant) (Respondent) For the Appellant/ department : Shri Debasish Banerjee, JCIT, ld.Sr.DR For the Respondent/assessee: None appeared Date of Hearing: 15-10-2015 Date of Pronouncement: 27-10-2015 ORDER SHRI M.BALAGANESH, AM This appeal of the revenue arises out of the order of the Learned CIT(A) in Appeal No.200/CIT(A…

Selprint, Mumbai vs. DCIT 22(2), Navi Mumbai

The appeal of the assessee is hereby partly allowed

ITA 3688/MUM/2012[2008-09]Status: DisposedITAT Mumbai21 Oct 2015AY 2008-09

Bench: Shri R.C. Sharma & Shri Sanjay Gargassessment Year: 2008-09 M/S. Selprint, Cit(A)-33, Mumbai, Tower No.6, 3Rd Floor, 23B, Jaya Apartment, Kirol Road, Vs. Vashi Rly. Station Bldg. Ghatkopar (West), Complex, Mumbai – 400 086 Vashi, Pan: Aagfs 7952K Navi Mumbai (Appellant) (Respondent) Present For: Assessee By : Shri Vijay Mehta, A.R. Revenue By : Shri Neil Philp, D.R. Date Of Hearing : 22.06.2015 Date Of Pronouncement : 21.10.2015

For Appellant: Shri Vijay Mehta, A.RFor Respondent: Shri Neil Philp, D.R
Section 200(1)Section 201Section 37Section 40Section 4OSection 68

…aside the order of the learned CIT (Appeals) to the file of the Assessing Officer only for the limited purpose as directed above.” 6. Almost identical view has been taken by the Agra Bench of the Tribunal in the case of “Rajeev Kumar Agarwal vs. ACIT” (2014) 149 ITD 363 (Agra). The said view has been further upheld by the Hon’ble Delhi High Court in the case of “CIT vs. Ansal Land Mark Township Pvt. Ltd.” in ITA No.160 of 2015 decided on 26.08.2015 (Del.-HC). Respectfully following the above cited decisions, we hold that disallowance under section 40(a)(ia) of the Act will not be attracted, if the respective pay…

M/S Vodafone East Ltd.(Formerly Known As Vodafone Essar East Limited), Kolkata vs. A.D.I.T Range - 7, Kol., Kolkata

In the result, the appeal of the revenue in ITA No

ITA 1864/KOL/2012[2009-10]Status: DisposedITAT Kolkata15 Sept 2015AY 2009-10

Bench: Shri Mahavir Singh & Shri M. Balaganesh

Section 143(3)Section 194ISection 40

…I.T.A. No. 1864/KOL./2012 Assessment year: 2009-2010 & Assessment Year : 2010-2011 & Assessment Year : 2010-2011 Page 1 of 56 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘B’ BENCH, KOLKATA Before Shri Mahavir Singh, Judicial Member and Shri M. Balaganesh, Accountant Member I.T.A. No. 1864/KOL/ 2012 Assessment year : 2009-2010 M/s. Vodafone East Limited,........................................………….…Appellant (Formerly known as Vodafone Essar East Limited), 11, Dr. U.N. Brahmchari Road, Kolkata-700 017 [PAN : AAACU 3796 J] -Vs.- Additional Commissioner of Income Tax,.........…….................Respondent Range-…