Rampada Panda v. ITO

65 Taxmann.com 213Reported decision2016#25423 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2016 to 2018.

Judgments citing Rampada Panda v. ITO

Binod Kumar Burnwal, Burdwan vs. ITO, Ward - 1(3), Durgapur

In the result, appeal of the assessee is allowed in part

ITA 1864/KOL/2017[2008-09]Status: DisposedITAT Kolkata12 Dec 2018AY 2008-09

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2008-09 Binod Kumar Burnwal…………………….…….............................………………………..……….………..Appellant Prop: Anandlok Infocom Bangram, Nutandanga Gogla Dist-Burdwan – 713 383 [Pan : Aizpb 0692 A] Income Tax Officer, Ward-1(3), Kolkata......................................................……………….…..Respondent

Section 143(3)Section 234BSection 250Section 40A(3)

…f the Act on these facts as per the propositions of law laid down by the Hon’ble Punjab & Haryana High Court in the case of CIT vs. Smt. Shelly Passi; 2013 350 ITR 227. Similar view was taken by the Jurisdictional Tribunal in the case of Rampada Panda v. ITO; 65 Taxmann.com 213, wherein it was been held as follows:- “3.3.3 We hold that since the genuinity of the payments made to the party is not doubted by the revenue, the provisions of section 40A(3) could not be made applicable to the facts of the instant case. It is observed that the assessee had taken enough precautions from his side to ensure that the payee…

Shri Anandkumar Rawatram Joshi, Surat vs. The Income Tax Officer, Ward-2(2), Surat

In the result, the appeal of the assessee for the

ITA 2135/AHD/2014[2008-09]Status: DisposedITAT Surat15 May 2018AY 2008-09

Bench: Shri C.M.Garg & Shri O.P.Meenaआ.अ.सं./I.T.A No. 2112/Ahd/2014 िनधा"रण वष"/A.Y.:2007-08 & & I.T.A. No. 2135 /Ahd/2014 A.Y. 2008-09 Shri Anand Kumar Joshi Vs. Income Tax Officer, 407 Manoj Market Ring Road Ward- 2(2) Surat Surat 395002 Pan: Aelpj2447K अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 154Section 254Section 40Section 40A(3)(a)Section 40A(3)(b)

…Anand Kumar Joshi v. Income-tax Officer 2(2) Surat/I.T.A. No.2112 & 2135/Ahd/2014/A.Y.:07-08 & 08-09 Page 1 of 22 आयकर अपीलीय अिधकरण,सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT "ी सी.एम.गग", "याियक सद"य तथा "ी ओ.पी.मीना, लेखा सद"य के सम" BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A No. 2112/Ahd/2014 िनधा"रण वष"/A.Y.:2007-08 & & I.T.A. No. 2135 /Ahd/2014 A.Y. 2008-09 Shri Anand Kumar Joshi Vs. Income Tax Officer, 407 Manoj Market Ring Road Ward- 2(2) Surat Surat 395002 PAN: AELPJ2447K अपीलाथ" Appellant ""यथ"/Respondent Shri Mehul R. Sha…

M/S Super Enterprise, Burdwan vs. ITO, WD-2(3), Durgapur

In the result the addition as confirmed by the Id

ITA 1495/KOL/2012[2009-10]Status: DisposedITAT Kolkata31 Mar 2016AY 2009-10

Bench: : Shri M. Balaganesh & Shri S.S.Viswanethra Ravi

For Appellant: Shri Subho Chakraborty, Advocate, ld.ARFor Respondent: Shri Rajat Kr. Kureel, JCIT, ld.Sr.DR

Section 143(3)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, “B” BENCH, KOLKATA Before : Shri M. Balaganesh, Accountant Member, and Shri S.S.Viswanethra Ravi, Judicial Member ITA No. 1495/Kol/2012 A.Y 2009-10 M/s. Super Enterprise Vs. I.T.O Ward 2(3), Durgapur PAN: AAXFS 7550G (Appellant) (Respondent) For the Appellant: Shri Subho Chakraborty, Advocate, ld.AR For the Respondent: Shri Rajat Kr. Kureel, JCIT, ld.Sr.DR Date of Hearing: 29-03-2016 Date of Pronouncement: 31-03 -2016 ORDER SHRI M.BALAGANESH, AM This appeal of the assessee arises out of the order of the Learned CIT(A), Durgapur in Appeal No. 134/CIT(A)-DGP/201…