S.K.S. Rajamani Nadar v. CIT

216 ITR 696Reported decision#23654 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2023.

Judgments citing S.K.S. Rajamani Nadar v. CIT

B Saravanan, Trichy vs. ITO Non Corporate Ward 12(1), Chennai

In the result, appeal filed by the assessee is dismissed

ITA 721/CHNY/2018[2009-10]Status: DisposedITAT Chennai15 Mar 2023AY 2009-10

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha.G, Hon’Ble

For Appellant: Mr.S.Sridhar, AdvFor Respondent: Mr. AR.V.Sreenivasan
Section 133(6)Section 143(3)Section 194CSection 40Section 40A(3)Section 69D

…. 200 ITR 490 Del v. 216 ITR 366 Gau vi. 225 ITR 57 Gau vii. 240 ITR 902 Gau viii. 265 ITR 121 Guj ix. 298 ITR 349 Raj x. 366 ITR 122 Gau 5. Even though identical Section 69D requires hundi transactions to be had only by A/c payee cheques, 219 ITR 225 AP and 216 ITR 696 Mds have accepted payments made through account payee drafts. For these and other reasons, which may be stated at the time of hearing of the appeal, it is prayed that the addition made under section 40A(3) may please be deleted. 3. The brief facts of the case are that the assessee field return of income for the AY 2009-10 on 24.04.2009, admitt…

ITO 2(3), Indore vs. Shri Sukhwant Singh Babbar, Indore

ITA 880/IND/2018[2012-13]Status: DisposedITAT Indore08 Mar 2022AY 2012-13

Bench: Shri Mahavir Prasad, Judicialmember & Shri Manish Boradvirtual Hearing

Section 143(1)Section 147Section 148Section 153CSection 245D(4)Section 69D

…actor governing the section is an amount should be borrowed i.e., genuineness of the transaction is must for invoking this section. In this context, we place reliance on the decision of Honourable Madras High Court in the case of S.K.S. Rajamani Nadar v/s CIT 216 ITR 696 wherein the Hon'ble Court held that section 69D cannot be invoked unless it is proved beyond doubt that the transaction has actually taken place during the period ITA 879 and 880 of 2018 7 Sukhwant Singh Babbar relevant to the concerned assessment year. We find that in the instant case, the Revenue has not brought on record any material establi…

ITO 2(3), Indore vs. Shri Sukhwant Singh Babbar, Indore

ITA 879/IND/2018[2012-13]Status: DisposedITAT Indore08 Mar 2022AY 2012-13

Bench: Shri Mahavir Prasad, Judicialmember & Shri Manish Boradvirtual Hearing

Section 143(1)Section 147Section 148Section 153CSection 245D(4)Section 69D

…actor governing the section is an amount should be borrowed i.e., genuineness of the transaction is must for invoking this section. In this context, we place reliance on the decision of Honourable Madras High Court in the case of S.K.S. Rajamani Nadar v/s CIT 216 ITR 696 wherein the Hon'ble Court held that section 69D cannot be invoked unless it is proved beyond doubt that the transaction has actually taken place during the period ITA 879 and 880 of 2018 7 Sukhwant Singh Babbar relevant to the concerned assessment year. We find that in the instant case, the Revenue has not brought on record any material establi…

S.K.S. Rajamani Nadar v. CIT (216 ITR 696) — Cited in 3 Judgments | BharatTax