Sri Laxmi Satyanarayana Oil Mill v. CIT

49 Taxmann.com 363High Court2014#3066 most cited

What is Sri Laxmi Satyanarayana Oil Mill v. CIT authority for?

Disallowance under section 40A(3) of the Income-tax Act is not to be made in respect of cash payments exceeding the prescribed limit if the assessee proves the genuineness of the payment and the seller insisted on cash, offering incentives/discounts, and issued a supporting certificate.

39

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2024.

Also referred to as

Sri Laxmi Satyanarayana Oil Mill v. CIT · Section 40A(3) · Rule 6DD · cash payment · exceeding prescribed limit · seller insistence · incentives · discounts · proof of payment · genuineness of payment

Also reported as

226 Taxmann 139

Judgments citing Sri Laxmi Satyanarayana Oil Mill v. CIT

SHREE RAM CARGO PRIVATE LIMITED,PUNE vs. INCOME TAX OFFICER, WARD 6(5), PUNE, PMT BUILDING, SHANKAR SHET ROAD, PUNE

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

ITA 1568/PUN/2024[2015-16]Status: DisposedITAT Pune16 Dec 2024AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1568/Pun/2024 "नधा"रण वष" / Assessment Year : 2015-16 Shree Ram Cargo Private Limited, Vs. Ito, Ward-6(5), 3-A & B, Archies Court, Pune Shankar Shet Road, Pune 411 037 Maharashtra Pan : Aalcs3844A Appellant Respondent

For Appellant: Shri Nikhil MuthaFor Respondent: Shri Ajay Kumar Keshari
Section 143(2)Section 143(3)Section 250Section 40Section 40ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1568/PUN/2024 "नधा"रण वष" / Assessment Year : 2015-16 Shree Ram Cargo Private Limited, Vs. ITO, Ward-6(5), 3-A & B, Archies Court, Pune Shankar Shet Road, Pune 411 037 Maharashtra PAN : AALCS3844A Appellant Respondent Assessee by : Shri Nikhil Mutha Revenue by : Shri Ajay Kumar Keshari : Date of hearing 11.12.2024 Date of pronouncement : 16.12.2024 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal filed by the assessee pertainin…

JYOTI PRAKASH DAS,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, the appeal of the assessee is allowed

ITA 102/GTY/2020[2017-18]Status: DisposedITAT Guwahati31 Aug 2023AY 2017-18

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2017-18 Jyoti Prakash Das Dcit, Circle-3, Guwahati Kumud Enclave, Nawaram Vs. Kakati Path, Rehabari, Guwahati-781008. Pan: Ajipd 5193 Q (Appellant) (Respondent) Present For: Appellant By : Shri Ramesh Goenka, Advocate Respondent By : Shri Arun Bhowmick, Jcit Date Of Hearing : 31.08.2023 Date Of Pronouncement : 31.08.2023 O R D E R Per Sonjoy Sarma, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 07.02.2020 Of Ld. Cit(A), Guwahati-2 Passed U/S 250 Of The Income Tax Act [Hereinafter Referred To As The ‘Act’]. The Assessee Has Raised The Following Grounds Of Appeal: “1(A). That Neither The Learned Assessing Officer Was Justified In Making Disallowance Of Rs. 1,43,73,603/- On Account Of Proportionate Direct Expenses & Adding The Same In The Closing Stock Of The Appellant Nor The Learned Cit(A) Was Justified In Confirming The Aforesaid Disallowance/Addition.

For Appellant: Shri Ramesh Goenka, AdvocateFor Respondent: Shri Arun Bhowmick, JCIT
Section 143(2)Section 250Section 40A(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, GUWAHATI BENCH, GUWAHATI VIRTUAL HEARING AT KOLKATA BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER Assessment Year: 2017-18 Jyoti Prakash Das DCIT, Circle-3, Guwahati Kumud Enclave, Nawaram Vs. Kakati Path, Rehabari, Guwahati-781008. PAN: AJIPD 5193 Q (Appellant) (Respondent) Present for: Appellant by : Shri Ramesh Goenka, Advocate Respondent by : Shri Arun Bhowmick, JCIT Date of Hearing : 31.08.2023 Date of Pronouncement : 31.08.2023 O R D E R PER SONJOY SARMA, JM: The present appeal has been preferred by the assessee a…

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)

…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…

M/S. P. GAUTAM & CO.,AHMEDABAD vs. DCIT, CIRCLE-5(2), AHMEDABAD

In the result, we are of the view that the Ld

ITA 538/AHD/2019[2013-14]Status: DisposedITAT Ahmedabad13 Apr 2022AY 2013-14
For Appellant: Shri Jyotish M. Shah, A.RFor Respondent: Shri Shibaji Simlai, Sr. D.R
Section 40A(3)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2013-14 M/s. P. Gautam & Co, Dy. CIT, Ahmedabad Circle-5(2), PAN: AACFP2004M Vs Ahmedabad (Appellant) (Respondent) Assessee by: Shri Jyotish M. Shah, A.R. Revenue by: Shri Shibaji Simlai, Sr. D.R. Date of hearing : 01-03-2022 Date of pronouncement : 13-04-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income T…

RANJAN DEBNATH ,KOLKATA vs. PRINCIPAL CIT - 9, KOLKATA , 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…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 563/Del./2016 : Asstt. Year : 2010-11 J. D. Wines, Vs Addl. Commissioner of Income C/o R.K. Soota, Advocate, Tax, Range-1, Gurgaon, H.No. 11, New Colony, Haryana Gurgaon, Haryana (APPELLANT) (RESPONDENT) PAN No. AAGFJ7067A Assessee by : Sh. Vinod Kr. Garg, Adv. & Sh. Sunil Gupta, Adv. Revenue by : Sh. Deepak Garg, Sr. DR Date of Hearing: 16.10.2019 Date of Pronouncement: 30.10.2019 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been fi…

HARIDAS SOM,HOOGHLY vs. ITO, WARD - 22(3), KOLKATA , 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)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before 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 the Appellant : Shri G.Banerjee, Adovate, ld.AR For the Respondent : Shri Sankar Halder, JCIT, ld.Sr.DR Date of Hearing : 21-06-2019 Date of Pronouncement : 13 -09-2019 ORDER Shri S.S. Godara, JM: 1. This Assessee’s appeal for assessment year 2013-14 arises against the CIT(A), 6, Kolkata’s order dated 03-11-2017 passed in case no. CIT(A), Kolkata-6/…

BINOD KUMAR BURNWAL,BURDWAN vs. ITO, WARD - 1(3), DURGAPUR, 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)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member) 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 Appearances by: Shri Soumitra Choudhury, Advocate, appeared on behalf of the assessee. Shri Robin Choundury, Addl. CIT Sr. D/R, appearing on behalf…

M/S BIRGIRI C. S. SHOP,PURULIA vs. ITO, WD-3(2), PURULIA, 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

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA Before: Shri J. Sudhakar Reddy, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A No. 972/Kol/2016 A.Y: 2011-12 M/s. Birgiri C.S Shop Vs. I.T.O, Ward 3(2), Kolkata PAN: AAFFB 8532P [Appellant] [Respondent] For the Appellant : S/Shri Ravi Tulsiyan, FCA & R.N Ram, ld.ARs For the Respondent : Shri S. Dasgupta, Addl.CIT, ld.Sr.DR Date of hearing : 13-06-2018 Date of pronouncement : 05-09-2018 ORDER Shri S.S. Viswanethra Ravi This appeal by the Assessee is directed against the order of the Commissioner of Income Tax (Appeals),…

MANGALA KAMATH,MUMBAI vs. ITO 20(2)(2), MUMBAI

In the result the ground No

ITA 72/MUM/2015[2007-08]Status: DisposedITAT Mumbai10 Jan 2018AY 2007-08

Bench: Shri Shamim Yahya & Shri Pawan Singhmrs. Mangla Kamath, Ito-20(2)(2), C/O S.L. Jain Tax Consultant , Mumbai. 1302//3 Navjivan Commercial Vs. Premises, Lamington Road, Mumbai-8 Pan: Ajepk4644H (Appellant) (Respondent)

For Appellant: Shri S.L.Jain (AR)For Respondent: Shri T.A. Khan (DR)
Section 143(3)Section 144Section 253Section 254(1)Section 40A(3)Section 41(1)

…ITA no.72/M/2015 (AY 2007-08) Mangla Kamath IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH “B”, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI PAWAN SINGH, JUDICIAL MEMBER Mrs. Mangla Kamath, ITO-20(2)(2), C/o S.L. Jain Tax Consultant , Mumbai. 1302//3 Navjivan commercial Vs. Premises, Lamington Road, Mumbai-8 PAN: AJEPK4644H (Appellant) (Respondent) Assessee by : Shri S.L.Jain (AR) Revenue by : Shri T.A. Khan (DR) Reserve for order : 12.12.2017 Pronouncement on : 10.01.2018 Order Under Section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by assessee under sectio…

ITO, WD-2(3), DURGAPUR, DURGAPUR vs. M/S KAJORA PACHAI & C. S. SHOP, BURDWAN

In the result, all the appeals of assessee are allowed

ITA 502/KOL/2015[2010-2011]Status: DisposedITAT Kolkata17 Oct 2017AY 2010-2011

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A No. 502/Kol/2015 Assessment Year : 2010-11 Ito, Ward-2(3), Durgapur -Vs- M/S Kajora Pachai & C.S. Shop [Pan: Aagfk 2341 E] (Appellant) (Respondent)

For Appellant: Shri Saurabh Kumar, Addl. CITFor Respondent: Shri K.K. Khemka, Advocate
Section 143(3)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri M.Balaganesh, AM ] I.T.A No. 502/Kol/2015 Assessment Year : 2010-11 ITO, Ward-2(3), Durgapur -vs- M/s Kajora Pachai & C.S. Shop [PAN: AAGFK 2341 E] (Appellant) (Respondent) For the Appellant : Shri Saurabh Kumar, Addl. CIT For the Respondent : Shri K.K. Khemka, Advocate Date of Hearing : 20.09.2017 Date of Pronouncement : 17.10.2017 ORDER Per M.Balaganesh, AM 1. This appeal by the Revenue arises out of the order of the Learned Commissioner of Income Tax (Appeals) -Durgapur [in short the ld CITA] in A…

M/S GALAXY DWELLERS (P) LTD.,,NEW DELHI vs. DCIT, NEW DELHI

Appeal of the assessee is allowed

ITA 5293/DEL/2013[2006-07]Status: DisposedITAT Delhi15 Sept 2017AY 2006-07

Bench: Shri I. C. Sudhir & Shri O. P. Kanti.T. Appeal No. 5293/Del/2013 & I.T. Appeal No.3029/Del/2014 Assessment Years : 2006–2007 & 2007-08. M/S. Galaxy Dwellers (P) Ltd., Dy. Commissioner C/O. M/S. Rra Taxindia, Vs. Of Income Tax, D–28, South Extension, Part–I, Central Circle : 4, N E W D E L H I – 110 049. New Delhi. Pan : Aaccg 3782 C (Appellant) (Respondent)

For Appellant: Shri Ashwani Taneja, Adv.; &For Respondent: Shri A. K. Saroha, CIT [DR]
Section 143(3)Section 153ASection 40A(3)

…1 I.T. Appeal No. 5293/Del/2013 AND I.T. Appeal No.3029/Del/2014 Assessment Years : 2006–2007 & 2007-08. IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCHES : “C” NEW DELHI ] BEFORE SHRI I. C. SUDHIR, JUDICIAL MEMBER AND SHRI O. P. KANT, ACCOUNTANT MEMBER I.T. Appeal No. 5293/Del/2013 AND I.T. Appeal No.3029/Del/2014 Assessment Years : 2006–2007 & 2007-08. M/s. Galaxy Dwellers (P) Ltd., Dy. Commissioner C/o. M/s. RRA TAXINDIA, Vs. of Income Tax, D–28, South Extension, Part–I, Central Circle : 4, N e w D e l h I – 110 049. New Delhi. PAN : AACCG 3782 C (Appellant) (Respondent) Assessee by : Shri Ashwani…

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)

…ITA No.1707/Kol/2014-Shri Jugal Kishore Das A.Y.2010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘C’ KOLKATA [Before 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 Com…

ITO, WARD - 2(2), ASANSOL , ASANSOL vs. NABA KUMAR MANDAL, BURDWAN

In the result, appeal of revenue is dismissed

ITA 1273/KOL/2017[2008-09]Status: DisposedITAT Kolkata06 Sept 2017AY 2008-09

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 40A(3)Section 85Section 86

…1 Naba Kumar Mandal, AY 2008-09 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी ऐ. ट". वक", "यायीक सद"य एवं/and डॉ. अजु"न लाल सैनी, लेखा सद"य) [Before Shri A. T. Varkey, JM & Dr. A. L. Saini, AM] I.T.A. No. 1273/Kol/2017 Assessment Year: 2008-09 Income-tax Officer, Wd-2(2), Asansol Vs. Naba Kumar Mandal (PAN: AFDPM2235B) Appellant Respondent Date of Hearing 28.08.2017 Date of Pronouncement 06.09.2017 For the Appellant Shri Arindam Bhattacharjee, Addl. CIT For the Respondent Shri U. Dasgupta, Advocate ORDER Per Shri A.T.Varkey, JM This is an…

TARA ART PRINTER PVT. LTD.,,NEW DELHI vs. ITO, NEW DELHI

In the result, assessee's appeal stands allowed

ITA 2688/DEL/2016[2012-13]Status: DisposedITAT Delhi23 Jan 2017AY 2012-13

Bench: Shri J. Sudhakar Reddyay: 2012-13

For Appellant: Sh. Sanjiv Rai Mehra, FCAFor Respondent: Sh. Amrit Lal, Sr.D.R
Section 40A(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-2’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER AY: 2012-13 Tara Art Printer P.Ltd. vs. ITO, Ward 25(1) B 4, Hans bhawan R.No.186A BZ Marg C.R.Bdlg. New Delhi New Delhi 110 002 PAN: AACCT 2442 C (Appellant) (Respondent) Appellant by : Sh. Sanjiv Rai Mehra, FCA. Respondent by : Sh. Amrit Lal, Sr.D.R. ORDER This is an appeal filed by the Assessee directed against the order of Ld.CIT(A)-9, New Delhi dated 26.2.2016 pertaining to the Assessment year (Assessment Year) 2012-13 on the following grounds. “1. The Ld.CIT(A)-9, New Delhi err…

M/S EXCEL ENGINEERS,KOLKATA vs. J.C.I.T (OSD) CIR - 51,KOLKATA., KOLKATA

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

ITA 1588/KOL/2013[2009-10]Status: DisposedITAT Kolkata25 Nov 2016AY 2009-10

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Subhas Agarwal, AdvocateFor Respondent: Shri Debnath Lahiri, JCIT
Section 143(3)Section 194CSection 40

…1 Excel Engineers, AY 2009-10 IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri S. S. Viswanethra Ravi, JM] I.T.A No. 1588/Kol/2013 Assessment Year: 2009-10 M/s. Excel Engineers Vs. Joint Commissioner of Income-tax, (PAN: AACFE0622L) (OSD)-51, Kolkata. (Appellant) (Respondent) Date of hearing: 18.10.2016 Date of pronouncement: 25.11.2016 For the Appellant: Shri Subhas Agarwal, Advocate For the Respondent: Shri Debnath Lahiri, JCIT ORDER Per Shri M. Balaganesh, AM: This appeal by assessee is arising out of order of CIT(A)-XXXII, Kolkata vide Appeal No. 107/XXXI…

M/S SHIBPUR PACHAI SHOP,BURDWAN vs. ITO, WD-1(4), ASANSOL, ASANSOL

In the result the appeal by the assessee is allowed

ITA 340/KOL/2014[2008-09]Status: DisposedITAT Kolkata19 Oct 2016AY 2008-09

Bench: Hon’Ble Sri N.V.Vasudevan, Jm] I.T.A No. 340/Kol/2014 Assessment Year : 2008-09

For Respondent: Shri.Divakar Chakraborthy JCIT
Section 22Section 40A(3)Section 85Section 86

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM] I.T.A No. 340/Kol/2014 Assessment Year : 2008-09 M/s. Shibpur Pachai Shop -vs.- I.T.O., Ward-1(4) Burdwan. Asansol [PAN: AAMFS 4463 P] (Respondent) (Appellant) For the Appellant Shri U.Dasgupta, Advocate For the Respondent : Shri.Divakar Chakraborthy JCIT Date of Hearing : 1.9.2016 Date of Pronouncement : 19.10.2016. ORDER Per N.V.Vasudevan, JM This is an appeal by the Assessee against the order dated 9.12.2013 of CIT(A)- Asansol, relating to AY 2008-09. 2. The Assessee is an individual. He is a dealer in cou…

SRIKANTA MONDAL,BURDWAN vs. ITO, WD-2(2), ASANSOL, BURDWAN

In the result the appeal by the assessee is allowed

ITA 333/KOL/2014[2010-2011]Status: DisposedITAT Kolkata19 Oct 2016AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm] I.T.A No. 333/Kol/2014 Assessment Year : 2010-11 Srikanta Mondal -Vs.- I.T.O., Ward-2(2) Burdwan Asansol [Pan : Agxpm 6698 K] (Appellant) (Respondent)

For Appellant: Shri U.Dasgupta, AdvocateFor Respondent: Shri.Divakar Chakraborthy JCIT
Section 22Section 40A(3)Section 85Section 86

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM] I.T.A No. 333/Kol/2014 Assessment Year : 2010-11 Srikanta Mondal -vs.- I.T.O., Ward-2(2) Burdwan Asansol [PAN : AGXPM 6698 K] (Appellant) (Respondent) For the Appellant : Shri U.Dasgupta, Advocate For the Respondent : Shri.Divakar Chakraborthy JCIT Date of Hearing : 1.9.2016 Date of Pronouncement : 19.10.2016 ORDER This is an appeal by the Assessee against the order dated 17.12.2013 of CIT(A)- Asansol, relating to AY 2010-11. 2. The Assessee is an individual. He is a dealer in country spirits. Purchases are…

SRI MALAY MONDAL,BURDWAN vs. I.T.O WD - 2(2),ASANSOL, ASANSOL

In the result, the appeal of the Assessee is allowed

ITA 903/KOL/2013[2008-2009]Status: DisposedITAT Kolkata28 Sept 2016AY 2008-2009

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 133(6)Section 143(2)Section 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL,‘B’ BENCH KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member I.T.A. No. 903/KOL/2013 A.Y: 2008-09 Sri Malay Mondal Vs. Income Tax Officer PAN: ALLEM 2361A Ward 2(2), Asansol (Appellant) (Respondent) Appearances by: Shri K.K. Khemka, Advocate, AR Shri P.K. Chakraborty, JCIT, Sr.DR Date of hearing : 28-07- 2016 Date of pronouncement : 28-09-2016 O R D E R Shri S.S. Viswanethra Ravi, JM This appeal by the assessee is directed against the order dated 22-02-2013 passed by the Commissioner of Income Tax(Appeals), Durgap…

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