Singh vs. ITO (1991) 97 CTR (SC) 251: (1991) 191 ITR 667 (SC): JT 1991 (3) SC 352 and CIT v. Union Agencies

166 ITR 529High Court1987#23640 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 40A(3)Section 6DD

Judgments citing Singh vs. ITO (1991) 97 CTR (SC) 251: (1991) 191 ITR 667 (SC): JT 1991 (3) SC 352 and CIT v. Union Agencies

INCOME TAX OFFICER, KURUKSHETRA vs. JASVIR SINGH, VILLAGE DIWANA TEHSIL PEHOWA

In the result, appeal of the Revenue is dismissed

ITA 665/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh11 Aug 2025AY 2013-14

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 665/Chd/2023 "नधा"रण वष" / Assessment Year : 2013-14 Ito, Jasvir Singh, Kurukshetra बनाम Village Diwana Tehsil Pehowa, Vs. Distt. Kurukshetra 136128 "थायी लेखा सं./Pan No: Cnqps4895G अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Parikshit Aggarwal, Ca राज"व क" ओर से/ Revenue By : Shri Manav Bansal, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 26.06.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 11.08.2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Revenue Against The Order Dated 12.09.2023 Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi.

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Shri Manav Bansal, CIT DR
Section 40A(3)

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘A’, CHANDIGARH BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 665/CHD/2023 "नधा"रण वष" / Assessment Year : 2013-14 ITO, Jasvir Singh, Kurukshetra बनाम Village Diwana Tehsil Pehowa, Vs. Distt. Kurukshetra 136128 "थायी लेखा सं./PAN NO: CNQPS4895G अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee by : Sh. Parikshit Aggarwal, CA राज"व क" ओर से/ Revenue by : Shri Manav Bansal, CIT DR सुनवाई क" तार"ख/Date of Hearing : 26.06.2025 उदघ…

ITO, NEW DELHI vs. M/S SURESH KUMAR, NEW DELHI

In the result, the appeal of the revenue is dismissed on all the grounds

ITA 4111/DEL/2015[2011-12]Status: DisposedITAT Delhi09 Dec 2020AY 2011-12

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 4111/Del/2015 : Asstt. Year : 2011-12 Ito, Vs M/S. Suresh Kumar, Ward-52(1), 84/367, Sec-1, Diz Area, New Delhi-110002 Gole Market, New Delhi-110001 (Appellant) (Respondent) Pan No. Ajgpk2729R Assessee By : None Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 03.11.2020 Date Of Pronouncement: 09.12.2020

For Appellant: NoneFor Respondent: Sh. Sohail Malik, Sr. DR
Section 40A(3)

…therefore, that the circular in question can have no application to these cases. We are not impressed by the argument of the assessee that the circular is only clarificatory or declaratory." (pp. 409-410) 12 Suresh Kumar See also CIT v. Union Agencies [1987] 166 ITR 529 (Delhi). 21. The above circular was relied on in Ingenieurs & Agents v. ITO [1984] Taxation 72(6A) - II (All. - Trib.), for disallowing the assessee’s claim for deduction. 22. The above circular was referred to and applied in Tatikonda Subba Rao v. ITO [1987] 28 TTJ (Hyd.) 146, 150. 23. The above circular was explained in Paul Bros. v. CIT [199…

SHRI GAUTAM SHARMA,JODHPUR vs. DCIT, CENTRAL CIRCLE-2, JODHPUR

In the result, the appeal of the assessee is allowed

ITA 120/JODH/2019[2012-13]Status: DisposedITAT Jodhpur04 Sept 2020AY 2012-13

Bench: : Shri Ramesh C.Sharmavk;Dj Vihy La-@Ita No. 120/Jodh/2019 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 Cuke Shri Gautam Sharma The Dcit Vs. 221-222, Shyam Nagar, Scheme, Pali Central Circle Link Road, Jodhpur Jodhpur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Awdps 1276 K Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Amit Kothari, Ca Jktlo Dh Vksj Ls@Revenue By: Shri Abhimanyu Yadav, Jcit-Dr Lquokbz Dh Rkjh[K@ Date Of Hearing : 29/06/2020 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 04/09/2020 Vkns'K@ Order Per Ramesh C. Sharma, Am This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Udaipur Dated 12-02-2019 For The Assessment Year 2012-13, In The Matter Of Order Passed U/S 147/ R.W.S. 143(3) Of The Income Tax Act, 1961. 2.1 Due To Prevailing Covid-19 Pandemic Condition, The Hearing Of The Appeal Is Concluded Through Video Conference. The Only Grievance Of The Assessee Relates To Disallowance Of Rs.40.57 Lacs Paid Towards Purchase Of Land, By Invoking The Provisions Of Section 40A(3) Of The Act.

For Appellant: Shri Amit Kothari, CAFor Respondent: Shri Abhimanyu Yadav, JCIT-DR
Section 147Section 40A(3)

…reasons still continue to be a valid justification in view of the exemption so carved out in, second proviso to section 40A(3). Reliance was placed on following decisions: a. CIT V/s Chaudhary & Co. (1996) 217 ITR (All.) 431. b. CIT V/s Union Agencies (1987) 166 ITR 529 (Delhi). 5 ITA 120/Jodh/2019 Shri Gautam Sharma vs DCIT, Central Circle-2, Jodhpur c. Kantilai Purshottam & Co. V/s CIT (1985) 155 ITR 519 (Raj.). d. The Jariambhumi V/s CIT (1997) 225 ITR 517 (Gau.). e. CIT V/s Brugmohan Singh & Co. (1994) 209 ITR 753 (P&H). f. CIT V/s A.D. Jayaveerapandia Nadar & Sons (2007) 207 CTR (Mad.) 428. g. Smt. Harshi…