Smt. Harshila Chordia v. ITO

298 ITR 349High Court2008#502 most cited

What is Smt. Harshila Chordia v. ITO authority for?

Cash receipts from customers against genuine delivery of goods or services cannot be added as unexplained cash credits under Section 68. The case also provides guidance on non-disallowance under Section 40A(3) for business payments made in specific contexts like agricultural markets.

187

judgments rely on this decision, according to BharatTax’s citation analysis of 367,854 Indian tax judgments — from 2015 to 2026.

Also referred to as

Smt. Harshila Chordia v. ITO · 298 ITR 349 · Section 68 · Section 40A(3) · cash credits · unexplained cash receipts · delivery of goods · genuine business receipts · business payments in cash · APMC payments · business income · Rajasthan High Court

Sections most often in play

Section 68Section 115BBESection 143(3)Section 69ASection 142(1)Section 145(3)Section 40A(3)Section 133A

Issues it is cited on

business expediencypermanent account numbersection 40a(3)rejection of books of accountaddition under section 68addition u/s 68section 145(3)section 145section 40aprofits and gains of business or professionsection 44absection 115bb

Judgments citing Smt. Harshila Chordia v. ITO

Ranjan Debnath, Kolkata vs. Principal CIT - 9, Kolkata

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

ITA 1372/KOL/2018[2013-14]Status: DisposedITAT Kolkata19 Feb 2020AY 2013-14

Bench: Shri J. Sudhakar Reddy & Shri S.S. Godara]

Section 143(3)Section 263Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA [Before Shri J. Sudhakar Reddy, Accountant Member and Shri S.S. Godara, Judicial Member] I.T.A. No. 1372/Kol/2018 Assessment Year: 2013-14 Ranjan Debnath...................................................................................................................Appellant [PAN: ADTPD 2374 A] Vs. Pr. CIT-9, Kolkata.………….....................................…......………………………………….…Respondent Appearances by: Sh. Miraj D. Shah, A/R, appeared on behalf of the Assessee. Sh. Vijay Shankar , CIT(DR), appeared on behalf of the Revenue. Date of concluding th…

Yati Enterprises, Mumbai vs. ACIT, Circle- 2, Kalyan

In the result, the appeal of the assessee is allowed

ITA 2665/MUM/2018[2012-13]Status: DisposedITAT Mumbai14 Feb 2020AY 2012-13

Bench: Shri Rajesh Kumar & Shri Amarjit Singhassessment Year: 2012-13

For Appellant: Shri Neelkanth Khandelwal, A.RFor Respondent: Shri Surabhi Sharma, D.R
Section 143(3)Section 40ASection 40A(3)

…be made. We note that case of business expediency may be not specifically 4 M/s. Yati Enterprises covered by rule 6D of the I.T. Rules as the exceptions provided therein are not exhaustive as has been held in the case of Smt. Harshila Chordia vs. ITO (2008) 298 ITR 349 Rajastan. Therefore, we are not in agreement with the conclusion drawn by the authorities below. The assessee also relied on the decision of the co-ordinate bench of the Tribunal in the case of M/s. Lavens Constructions Pvt. Ltd. vs. ACIT 128 and 909/Mds/2010 A.Y. 2005-06 & 2006-07 order dated 30.04.2013 wherein under similar set of facts it was…

ITO, Ward- 6(1), New Delhi vs. Chetan Constructions Pvt. Ltd., New Delhi

In the result, the appeal of the revenue is dismissed

ITA 4282/DEL/2017[2012-13]Status: DisposedITAT Delhi04 Feb 2020AY 2012-13

Bench: Sh. H. S. Sidhudr. B. R. R. Kumarita No. 4282/Del/2017 : Asstt. Year : 2012-13 Income Tax Officer, Vs M/S Chetan Constructions Pvt. Ltd. Ward-6(1), B-108, Swasthya Vihar, New Delhi-110002 New Delhi-110092 (Appellant) (Respondent) Pan No. Aaacc2853J Assessee By : Sh. Ajay Bhagwani, Ca Revenue By : Sh. Saras Kumar, Sr. Dr Date Of Hearing: 18.12.2019 Date Of Pronouncement: 04.02.2020

For Appellant: Sh. Ajay Bhagwani, CAFor Respondent: Sh. Saras Kumar, Sr. DR
Section 131Section 133(6)

…ances of Rs.11.5 crores, out of which the Assessing Officer suspected only an amount of Rs.2.19 crores and made addition u/s 68 of the Act without any basis. He also relied on the judgments of the Hon’ble High Court in the case of Smt. Harshila Chordia Vs ITO 298 ITR 349 (Raj.), CIT Vs Mahesh G. Pomnani in ITA 900 of 2009 (Guj.) and CIT Vs Pancham Dass Jain 156 Taxman 507 (All.). It was also argued that the amounts have been repaid in a short span of six months 8 Chetan Constructions Pvt. Ltd. even before the case has been selected for scrutiny and even before filing of the return in due time allowed u/s 139(1)…

M/S. S.D. Minerals Pvt.Ltd., Surat vs. The Jt.CIT., (OSD)Circle-4, Surat

In the result, the appeal of the assessee stands allowed

ITA 554/SRT/2019[2009-10]Status: DisposedITAT Surat03 Feb 2020AY 2009-10

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.554/Srt/2019 िनधा"रण वष"/Assessment Year:2009-10 M/S. S.D. Minerals Pvt. Ltd., Joint Commissioner Of 3009, World Trade Centre, Income-Tax Circle –4 Ring Road Surat 395002 (Osd)Surat Pan: Aakcs 3533 K अपीलाथ" Appellant ""यथ"/Respondent

Section 133(6)Section 143(3)Section 40ASection 40A(3)

…by authorities, same cannot be disallowed under section 40A(3) of the Act. S. D. Mineral Pvt. Ltd. v. JCIT-Circle-4 (OSD) Surat /I.T.A.No. 554/SRT/2019/A.Y. 09-10 Page 13 of 16 11. The Hon`ble Rajasthan High Court in the case of Smt. Harshila Chordia v. ITO 298 ITR 349 (Raj.) deleted the disallowance made under section 40A(3) by observing that no disallowance under section 40A(3) could be made by hyper technical view where the transaction are genuine. 12. The Hon`ble jurisdictional High Court of Gujarat in the case of Anupam Tele Services v. ITO [2014] 366 ITR 122 (Gujarat) held as under: “18. It could be appre…

Sri.Vinu Selvaraj M/S. Radhas Textiles, Kollam vs. The ITO, WD-4, Kollam

In the result, the appeal of the assessee is a partly allowed for statistical

ITA 611/COCH/2019[2011-12]Status: DisposedITAT Cochin27 Jan 2020AY 2011-12

Bench: Shri George George K.

Section 143(3)Section 244ASection 40ASection 40A(2)Section 40A(3)Section 6D

…assessee preferred the appeal before the first appellate authority. Before the CIT(A), apart from reiterating the submissions made before the Assessing Officer, the assessee has relied on the following judicial pronouncements: 1. Harshila Chordia vs. CIT (298 ITR 349) (Raj.) 2. KGL Network P Ltd. vs. CIT dated 02.07.2018 (ITAT, Delhi) 5.3 The CIT(A) rejected the contentions raised by the assessee and confirmed the view taken by the Assessing Officer . The relevant finding of the CIT(A) reads as follows: “4.1.3. The learned AR also relied on the decision of Hon'ble High Court of Rajasthan in the case of Ha…

J.D. Wines, Gurgaon vs. Addl. CIT, Gurgaon

In the result, the appeal of the assessee is partly allowed

ITA 563/DEL/2016[2010-11]Status: DisposedITAT Delhi30 Oct 2019AY 2010-11
For Appellant: Sh. Vinod Kr. Garg, Adv. &For Respondent: Sh. Deepak Garg, Sr. DR
Section 133(6)Section 40A(3)Section 43B

…y him in an independent deposition given by him before the Learned AO which was admittedly taken behind the back of the assessee. It is also pertinent to note that the Hon'ble Rajasthan High Court in the case of Smt. Harshila Chordia vs ITO reported in (2008) 298 ITR 349 (Raj) had held that the exceptions contained in Rule 6DD of Income Tax Rules are not exhaustive and that the said rule must be interpreted liberally. 4.7. The assessee has also given the income tax assessment particulars of Amit Dutta before the Learned AO. Moreover, the Learned AO himself had taken deposition from Sri Amit Dutta u/s 131 of the…

M/S. S.G. Enterprises, New Delhi vs. ACIT, New Delhi

ITA 275/DEL/2012[2008-09]Status: DisposedITAT Delhi01 Oct 2019AY 2008-09

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri N.K. Bansal, Senior DR
Section 40ASection 40A(3)Section 69

…nch of the Tribunal in Nirmal Kumar Das, Midnapore vs. ACIT - ITA 4 ITA No.275/Del./2012 No.391/Kol/2014 order dated 11.12.2015, Manoranjan Raha Nadia vs. ACIT in ITA No.1448/Kol/2011 and Hon’ble Rajasthan High Court in Smt. Harshila Chordia vs. ITO (2008) 298 ITR 349 (Rajasthan). 8. However, on the other hand, ld. DR for the Revenue in order to reply the arguments addressed by the ld. AR for the assessee contended that when the assessee has failed to demonstrate the facts which compelled him to make payment in cash, disallowance u/s 40A (3) is sustainable and relied upon the judgments of Hon’ble High Court…

Haridas Som, Hooghly vs. ITO, Ward - 22(3), Kolkata

Appeal is allowed

ITA 14/KOL/2018[2013-14]Status: DisposedITAT Kolkata13 Sept 2019AY 2013-14

Bench: Hon’Ble Shri J. Sudhakar Reddy., Am & Hon’Ble Shri S.S. Godara, Jm] I.T. A No. 14/Kol/2018 A.Y 2013-14 Haridas Som V/S. I.T.O. Ward 22(3), Kolkata Pan: Ajhps8867K (Appellant) (Respondent)

For Appellant: Shri G.Banerjee, Adovate, ld.ARFor Respondent: Shri Sankar Halder, JCIT, ld.Sr.DR
Section 143(3)Section 40A(3)

…by him in an independent deposition given by him before the Learned AO which was admittedly taken behind the back of the assessee. It is also pertinent to note that the Hon'ble Rajasthan High Court in the case of Smt.Harshila Chordia vs ITO reported in (2008) 298 ITR 349 (Raj) had held that the exceptions contained in Rule 6DD of Income Tax Rules are not exhaustive and that the said rule must be interpreted liberally. 4.7. The assessee has also given the income tax assessment particulars of Amit Dutta before the Learned AO. Moreover, the Learned AO himself had taken deposition from Sri Amit Dutta u/s 131 of the A…

Regency Buildhome LLP, Jaipur vs. Assistant Commissioner of Income Tax, Circle-6, Jaipur

In the result, the appeal filed by the assessee is dismissed

ITA 621/JPR/2018[2013-14]Status: DisposedITAT Jaipur20 Jun 2019AY 2013-14
For Appellant: Shri Mukesh Soni (C.A.)For Respondent: Shri P.P. Meena (ACIT)
Section 234BSection 40A(3)

…that the exceptions and circumstances mentioned in Rule 6DD of the IT Rules are not exhaustive in nature and the same should be considered and interpreted liberally. The ld. AR has relied upon the following decisions:- • Smt. Harshila Chordia vs. ITO (2007) 298 ITR 349. 5 Regency Buildhome LLP vs. ACIT • Attar Singh Gurmukh Singh vs. ITO 191 ITR 667. • A. Daga Royal Arts vs. ITO 94 taxmann.com 401. 4. On the other hand, the ld. DR has submitted that the assessee has not shown any circumstances which false in the exception as provided Under rule 6DD(j) of the Income Tax Rules and therefore, the payment made by…

Shri Dinesh Kumar Ghosh, Paschim Medinipur vs. ACIT, Circle - 38, Midnapore

In the result, this ground and appeal of the assessee is allowed

ITA 2015/KOL/2018[2013-14]Status: DisposedITAT Kolkata26 Apr 2019AY 2013-14

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara] I.T.A. No. 2015/Kol/2018 Assessment Year: 2013-14 Shri Dinesh Kumar Ghosh.......………………………………....…………………………………………Appellant Garhbeta-Iii,Karamsole P.O. Kiaboni P.S. Garhbeta Paschim Medinipur – 721 253 [Pan : Arkpg 5318 G] Assistant Commissioner Of Income Tax, Circle-38, Midnapore…….........…..…......Respondent Appearances By: Shri Anikesh Banerjee, Advocate, Appeared On Behalf Of The Assessee. Shri C.J. Singh, Jcit D/R, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : April 3Rd, 2019 Date Of Pronouncing The Order : April 26Th, 2019 O R D E R Per J. Sudhakar Reddy, Am :- This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - 11, Kolkata, (Ld. Cit(A)) Passed U/S. 250 Of The Income Tax Act, 1961, (The ‘Act’), Dt. 27/06/2018, For The Assessment Year 2013-14. 2. The Assessee Is An Individual & Is In The Business Of Trading In Wood & Timber. He Filed His Return Of Income On 29/10/2013, Disclosing Total Income Of Rs.10,29,280/-. The Assessing Officer Completed Assessment U/S 144 Of The Act, Vide His Order Dt. 10/03/2016, Determining The Total Income At Rs.1,22,27,660/- Interalia Making A Disallowance Of Rs.1,11,97,683/- U/S 40A(3) Of The Act, On The Ground That The Assessee Had Made Cash Payments In Excess Of Rs.20,000/- For Supply Of Timber To Various Local Merchants. Aggrieved The Assessee Carried The Matter In Appeal. Before The Ld. First Appellate Authority, The Assessee Submitted That None Of The Cash Payments In Question Exceeded The Limit Prescribed U/S 40A(3) Of The Act. He Produced A Cash Book & Ledger Account To Demonstrate The Fact That The 2

Section 144Section 250Section 40A(3)

…money or to check transactions which are not genuine and may be put as camouflage to evade tax by showing fictitious or false transactions." 9.5. We also find that the Hon‟ble Rajasthan High court in the case of Smt Harshila Chordia vs ITO reported in (2008) 298 ITR 349 (Guj) had held that the exceptions contained in Rule 6DD of the Rules are not exhaustive and that the said rule must be interpreted liberally. 9.6. In view of our aforesaid findings and respectfully following the judicial precedents relied upon hereinabove, we hold that the subject mentioned cash payments would fall under the ambit of exception p…

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)

…he assessee and the same ledger account has been obtained by the Learned AO u/s 133(6) directly from the concerned supplier M/s Pickme Feeds. It is also pertinent to note that the Hon'ble Rajasthan High Court in the case of Smt. Harshila Chordia v. ITO [2008] 298 ITR 349 had held that the exceptions contained in Rule 6DD of Income-tax Rules are not exhaustive and that the said rule must be interpreted liberally. In view of the aforesaid facts and circumstances and respectfully following the judicial precedents relied upon hereinabove, we have no hesitation in deleting the addition made in the sum of Rs. 62,06,269…

M/S Birgiri C. S. Shop, Purulia vs. ITO, WD-3(2), Purulia

In the result, the appeal of assesse is partly allowed

ITA 972/KOL/2016[2011-2012]Status: DisposedITAT Kolkata05 Sept 2018AY 2011-2012
For Appellant: S/Shri Ravi Tulsiyan, FCA &For Respondent: Shri S. Dasgupta, Addl.CIT, ld.Sr.DR
Section 22Section 40A(3)Section 85Section 86

…ccepted by the ld AO and mandated by the Notification dated 29.8.2005 issued by the Excise Department , Government of West Bengal. It is also pertinent to note that the Hon’ble Rajasthan High Court in the case of Smt.Harshila Chordia vs ITO reported in (2008) 298 ITR 349 (Raj) had held that the exceptions contained in Rule 6DD of Income Tax Rules are not exhaustive and that the said rule must be interpreted liberally. 20. We also find that the impugned issue is also covered by the decision of the co- ordinate bench of this tribunal in the case of Ashok Mondal vs ITO in ITA No. 873/Kol/2012 for Asst Year 2009-10…

Smt. Neeta Sharma, Agra vs. DCIT Central Circle 1(1)(1), Agra

In the result, the appeal is partly allowed

ITA 90/AGR/2017[2010-11]Status: DisposedITAT Agra27 Aug 2018AY 2010-11

Bench: Shri A. D. Jain & Dr. Mitha Lal Meena

Section 234BSection 40Section 40A(3)

…e 6DD (k) of the Rules. In this regard, in ‘M/s Dhuri Wine vs. DCIT’, 48 ITR (Trib) 289 15. Chandigarh, following ‘Attar Singh Gurmukh Singh vs. ITO’, 59 Taxmann.com 11 (SC), ‘Gurdas Garg vs. CIT’, 63 Taxmann.com 289 (P & H), ‘Smt. Harshila Chordia vs. ITO’, 298 ITR 349 (Raj), Et al. It was held that even if the case of the assessee does not fall in any of the clauses of Rule 6DD of the Rules, invoking the provisions of section 40A(3) of the Act can be dispensed with if the assessee is able to prove the business expediency because of which it had to make the cash payment and if the genuineness of the transaction…

Krishna Prasad Potnuri, Kolkata vs. ITO, Ward - 40(1), Kolkata

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

ITA 450/KOL/2018[2014-15]Status: DisposedITAT Kolkata03 Aug 2018AY 2014-15

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2014-15 Krishna Prasad Potnuri...............................................................…………………………………….…..Appellant (Prop. Calcutta South Transport Co.) 20, Phears Lance Bowbazar Kolkata – 700 012 [Pan : Afqpp 3888 Q] Income Tax Officer, Ward-40(1), Kolkata....................................................…………………..Respondent Appearances By: Shri Manish Tiwari, Fca, Appeared On Behalf Of The Assessee. Shri S.M. Das, Addl. Cit, D/R. Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : June 6Th , 2018 Date Of Pronouncing The Order : August 3Rd, 2018 Order Per J. Sudhakar Reddy, Am :-

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

…hna Prasad Potnuri transactions which are not genuine and may be put as camouflage to evade tax by showing fictitious or false transactions." 9.5. We also find that the Hon‟ble Rajasthan High court in the case of Smt Harshila Chordia vs ITO reported in (2008) 298 ITR 349 (Guj) had held that the exceptions contained in Rule 6DD of the Rules are not exhaustive and that the said rule must be interpreted liberally. 9.6. In view of our aforesaid findings and respectfully following the judicial precedents relied upon hereinabove, we hold that the subject mentioned cash payments would fall under the ambit of exception p…

Sh. Jai Teg Singh, Mohali vs. ITO, Mohali

In the result, the appeal of the assessee is allowed

ITA 750/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh17 Jul 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Guptashri Jai Teg Singh, Vs. The Income Tax Officer, # 2431, Sector 79, Ward-6(2), Mohali. Mohali. Pan: Arjps5960R

For Appellant: Shri S.K.Bhasin, CAFor Respondent: Smt.Chanderkanta, Addl.CIT, DR
Section 40A(3)

…se has rendered the decision after considering legislative history of section and various judicial pronouncements including the decision of the Hon'ble ITA No No.750/Chd/2017 18 A.Y. 2012-13 Rajasthan High Court in the case of Harshila Chordia Vs. ITO, 298 ITR 349 and the Hon'ble Gujarat High Court in the case of Anupam Tele Services (2014) 362 ITR 92 alongwith the decision of the Hon'ble Punjab & Haryana High Court in the case of Gurdas Garg Vs. CIT Bhathinda (supra), the same squarely applies to the case before us. Therefore, the contention of the Revenue that the assessee can derive no benefit from th…

ACIT, Cir-2, Durgapur vs. S. N. Construction, Bankura

In the result, the appeal of the assessee is allowed in part and the appeal of the revenue is dismissed

ITA 1205/KOL/2017[2011-12]Status: DisposedITAT Kolkata04 Jul 2018AY 2011-12

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri S.S.Godara, Jm] I.T.A No. 1117/Kol/2017 Assessment Year : 2011-12 S.N. Construction -Vs- Acit, Circle-2, Durgapur [Pan: Abafs 9119 B] (Appellant) (Respondent) I.T.A No. 1205/Kol/2017 Assessment Year : 2011-12 Acit, Circle-2, Durgapur -Vs- S.N. Construction [Pan: Abafs 9119 B] (Appellant) (Respondent)

For Appellant: Shri Saikat Maulik, FCAFor Respondent: Gautam Kumar Mondal, Addl. CIT(DR)
Section 143(3)Section 250Section 40A(3)

…d money or to check transactions which are not genuine and may be put as camouflage to evade tax by showing fictitious or false transactions." 9.5. We also find that the Hon‟ble Rajasthan High court in the case of Smt Harshila Chordia vs ITOreported in (2008) 298 ITR 349 (Guj) had held that the exceptions contained in Rule 6DD of the Rules are not exhaustive and that the said rule must be interpreted liberally. 9.6. In view of our aforesaid findings and respectfully following the judicial precedents relied upon hereinabove, we hold that the subject mentioned cash payments would fall under the ambit of exception…

S. N. Construction, Bankura vs. ACIT, Cir-2, Durgapur

In the result, the appeal of the assessee is allowed in part and the appeal of the revenue is dismissed

ITA 1117/KOL/2017[2011-12]Status: DisposedITAT Kolkata04 Jul 2018AY 2011-12

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Hon’Ble Shri S.S.Godara, Jm] I.T.A No. 1117/Kol/2017 Assessment Year : 2011-12 S.N. Construction -Vs- Acit, Circle-2, Durgapur [Pan: Abafs 9119 B] (Appellant) (Respondent) I.T.A No. 1205/Kol/2017 Assessment Year : 2011-12 Acit, Circle-2, Durgapur -Vs- S.N. Construction [Pan: Abafs 9119 B] (Appellant) (Respondent)

For Appellant: Shri Saikat Maulik, FCAFor Respondent: Gautam Kumar Mondal, Addl. CIT(DR)
Section 143(3)Section 250Section 40A(3)

…d money or to check transactions which are not genuine and may be put as camouflage to evade tax by showing fictitious or false transactions." 9.5. We also find that the Hon‟ble Rajasthan High court in the case of Smt Harshila Chordia vs ITOreported in (2008) 298 ITR 349 (Guj) had held that the exceptions contained in Rule 6DD of the Rules are not exhaustive and that the said rule must be interpreted liberally. 9.6. In view of our aforesaid findings and respectfully following the judicial precedents relied upon hereinabove, we hold that the subject mentioned cash payments would fall under the ambit of exception…

Natesan Krishnamurthy, Chennai vs. ITO Non Corporate Ward 9(2), Chennai

In the result, the appeal of the assessee stands dismissed

ITA 1672/CHNY/2017[2013-14]Status: DisposedITAT Chennai20 Jun 2018AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 1672/Chny/2017 "नधा"रण वष" /Assessment Year : 2013-2014. Natesan Krishnamurthy, Vs. The Income Tax Officer, 24/60, Mookathal Street, Non Corporate Ward 9(2) Purasawalkam, Chennai 600 034. Chennai 600 007. [Pan Ancpk 2634B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mrs. Ruby George, IRS, CIT
Section 40A(3)Section 5

…of taxes, had no application. Reliance was also placed on the judgment of Hon’ble Jurisdictional High Court in the case of CIT vs. Chrome Leather Co. Pvt. Ltd, 235 ITR 708, that of Hon’ble Rajasthan High Court in the case of Smt. Harshila Chordia vs. CIT vs. 298 ITR 349, that of Hon’ble Delhi High Court in the case of CIT vs. Rhydburg Pharmaceuticals Ltd, 269 ITR 561 and Ramaditya Investments vs. CIT, 262 ITR 491, that of Hon’ble Calcutta High Court in the case of Goenka Agencies vs. CIT, 263 ITR 145, that of Hon’ble Punjab and Haryana High Court in the :- 7 -: case of CIT vs. Nikko Auto Ltd, 256 ITR 476 and…

A Daga Royal Arts, Jaipur vs. ITO, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1065/JPR/2016[2013-14]Status: DisposedITAT Jaipur15 May 2018AY 2013-14
For Appellant: Shri Rajeev Sogani (C.A)For Respondent: Shri J. C. Kulhari (JCIT)
Section 40A(3)

…a Royal Arts, Jaipur Vs ITO, Jaipur 14. The ld AR further placed reliance on the decision of Hon’ble Supreme Court in case of Attar Singh Gurmukh Singh vs. ITO 59 taxmann.com 11, the decision of Hon’ble Rajasthan High Court in case of Harshila Chordia vs. ITO 298 ITR 349, and decision of Hon’ble Gujarat High Court in Anupam Tele Services (2014) 362 ITR 92 (Guj), besides various other decisions. 15. The submissions and the contentions so made by the assessee were considered but were not found acceptable to the ld. CIT(A) and his findings are contained at paras 5 to 12 which we deem it appropriate to reproduce as…

Deogiri Transport, Mumbai vs. Asst CIT 21(1), Mumbai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 3267/MUM/2017[2012-13]Status: DisposedITAT Mumbai14 May 2018AY 2012-13

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2012-13

For Appellant: Shri Pankaj R. Toprani, A.RFor Respondent: Shri Ram Tiwari, D.R
Section 40A(3)

…es laid down in U) under rule 6DD should be considered liberally. The cases relied: Anupam Teleservices Vs. ITO TA No.556/2013 (Guj HC) 2 M/s. Deogiri Transport Attar Singh Gurmukh Singh Vs. ITO Ludhiana 1991 AIR 2109 (SC) Smt.Harshila Chordia Vs. ITO (2008) 298 ITR 349 (Raj HC) Commissioner of Income Tax Vi vs Vatika Construction Pvt. Ltd. (Delhi HC decided on 11-10-2012) I.T.O. WD 12(1) Kolkata vs. Standard Leather Pvt. LTd. (ITA No.2620/Kol/2013 decided by Hon'ITAT ‘C’ Bench Kolkata) Also learned ACIT never questioned about the genuiness of the expenditure nor identity of payee while passing the order. The ap…