Smt. Srabani Chakraborty v. ITO

29 Taxmann.com 406High Court2013#20325 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2017 to 2022.

Judgments citing Smt. Srabani Chakraborty v. ITO

ACIT, New Delhi vs. M/S. Nagar Dairy Pvt. Ltd., New Delhi

In the result, Appeal of the Revenue in ITA No

ITA 5475/DEL/2015[2011-12]Status: DisposedITAT Delhi24 Nov 2022AY 2011-12

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

For Respondent: “1. On the facts and in the circumstances of the case

Section 153CSection 2(22)(e)Section 271(1)(c)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE DR. B. R. R. KUMAR, ACCOUNTANT MEMBER AND SH. YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 5474/DEL/2015 : A.Y 2010-11 ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RESPONDENT) I.T.A. No. 5475/DEL/2015 : A.Y. 2011-12 ACIT Vs Nagar Dairy Pvt. Ltd. Central Circle-15, Room No. D-3/10, Paschim Marg 353, E-2, ARA Centre, Vasant Vihar, Jhandewalan Extension, New Delhi New Delhi AABCN7304C (APPELLANT) (RES…

ACIT, New Delhi vs. M/S. Nagar Dairy Pvt. Ltd., New Delhi

In the result, Appeal of the Revenue in ITA No

ITA 5474/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Nov 2022AY 2010-11

Bench: Dr. B. R. R. Kumar & Sh. Yogesh Kumar U.S.

For Respondent: “1. On the facts and in the circumstances of the case

Section 153CSection 2(22)(e)Section 271(1)(c)Section 40A(3)

ACIT, New Delhi vs. Sh. Vinod Sharma, New Delhi

In the result, the appeal filed by the revenue is partly allowed for statistical purpose

ITA 3347/DEL/2016[2011-12]Status: DisposedITAT Delhi30 Apr 2019AY 2011-12

Bench: Sh. R.K Panda & Sh. Kuldip Singhassessment Year: 2011-12 Assistant Commissioner Of Sh. Vinod Sharma A-2/165, 2Nd Floor, Safdarjung Income Tax, Circle – 62 (1), Vs New Delhi Enclave, New Delhi -110029 Pan No.Aujps32935K (Appellant) (Respondent) Assessee By Sh. Rinku Singh, Sr. Dr Department By None Date Of Hearing: 14/03/2019 Date Of Pronouncement: 30/04/2019

Section 201Section 40Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI BEFORE SH. R.K PANDA, ACCOUNTANT MEMBER AND SH. KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2011-12 Assistant Commissioner of Sh. Vinod Sharma A-2/165, 2nd Floor, Safdarjung Income Tax, Circle – 62 (1), Vs New Delhi Enclave, New Delhi -110029 PAN No.AUJPS32935K (APPELLANT) (RESPONDENT) Assessee by Sh. Rinku Singh, Sr. DR Department by None Date of hearing: 14/03/2019 Date of Pronouncement: 30/04/2019 ORDER PER R.K. PANDA, AM: 1. This appeal filed by the revenue is directed against the order dated 31.03.2016 of the CIT(A)-20, New Delhi relat…

DCIT, Circle - 2, Minapore, Paschim Medinipur vs. Shri Jugal Kishore Das, Paschim Medinipur

In the result the appeal of the revenue is dismissed

ITA 1707/KOL/2014[2010-2011]Status: DisposedITAT Kolkata13 Sept 2017AY 2010-2011

Bench: Hon’Ble Shri J.Sudhakar Reddy, Am & Shri S.S.Viswanethra Ravi, Jm ] Assessment Year : 2010-11 D.C.I.T., Circle-2, -Versus- Shri Jugal Kishore Das Midnapore Paschim Medinipur (Pan: Adxpd 2305 B) (Appellant) (Respondent) For The Appellant: Shri David Z.Chawngthu, Addl. Cit(Sr.Dr) For The Respondent: Shri Somnath Ghosh, Advocate Date Of Hearing : 10.08.2017. Date Of Pronouncement : 13.09.2017. Order Per J.Sudhakar Reddy, Am: This Is An Appeal By The Revenue Directed Against The Order Of The Commissioner Of Income Tax-(A)-Xxxvi, Kolkata Relating To A.Y. 2010-11 On The Following Grounds : “1. That On The Facts & In The Circumstances Of The Case, The Ld.Commissioner Of Income-Tax (Appeals)-Xxxvi, Kolkata Was Not Justified In Deleting Addition Aggregating To Rs 86,55,000/-, Made U/S 40A(3) On Account Of Cash Payments Of Rs 45,80,000/- To M/S United Spirits & Rs 40,75,000/- To M/S Vtr Marketing, ; 2. That On The Facts & In The Circumstances Of The Case, The Ld.Commissioner Of Income-Tax (Appeals) - Xxxvi, Kolkata Was Not Justified In Deleting Addition Of Rs 86,55,000/- U/S 40A(3), Ignoring Assessee'S Own Statement Recorded On Oath U/S 131 On 15/03/2013, That Payments Exceeding Rs 20,000/- Were Made In Violation Of The Provisions Of Section 40A(3) Read With Rule-6Dd ; 3. That On The Facts & In The Circumstances Of The Case, The Ld. Commissioner Of Income-Tax (Appeals) -Xxxvi, Kolkata Was Not Justified In Deleting Addition Of Rs 86,55,000/- U/S 40A(3), Ignoring The Fact That The Assessee Failed To Substantiate His Claim That Payments Were Made In Violation Of The Provisions Of Section 40A(3) Read With Rule-6Dd Due To Commercial Expediency ;”

For Appellant: Shri David Z.Chawngthu, Addl. CIT(Sr.DR)For Respondent: Shri Somnath Ghosh, Advocate

Section 131Section 40ASection 40A(3)

…ovisions of section 40A(3) of the 1. T. Act, 1961. The addition/disallowance as made by the AO and as confirmed the Ld. CJT(A) on this issue stands declared " Similar view has been taken by the Hori'ble Delhi High Court in the case of R. C. Goel vs CIT (2013) 29 Taxmann.com 406 (Delhi) the relevant portion of which is as under: “HELD “The assessee engages itself in executing catering contracts for Railways in respect of two trains. In those trains, its personnel are deployed for sale of small articles of daily necessity and use to the passengers. Perforce, the payments received by them are necessarily in cash. Th…