THE ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU vs. SH. DARSHAN KUMAR MAHAJAN, PATHANKOT

In the result, the Revenue’s appeal is partly allowed and partly allowed for statistical purposes

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 566(Asr)/2016 Assessment Year: 2013-14 Pan: Adjpm7623B

5 ITA No.566 (Asr)/2016(AY 2013-14) Asst. CIT v Darshan Kumar Mahajan made out, section 40A(3) cannot be invoked. There was no dispute as to the genuineness of the payments as to freight, being to identifiable persons, so that no disallowance

MESERS BRIGHT ENTERPRISES PVT.LTD,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, both the Appeals are partly allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 40A(2). 3. Feeling aggrieved by the Order passed by the Assessing Officer, the assessee preferred the appeal before the CIT Appeal. The CIT Appeal vide impugned order dated 30.11.2016 for the assessment year 2013-14 and Order dated 29.01.2018 for the assessment year 2014-15 have partly granted the relief and have confirmed the disallowance at the rate

BRIGHT ENTERPRISES PVT. LTD,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, both the Appeals are partly allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 40A(2). 3. Feeling aggrieved by the Order passed by the Assessing Officer, the assessee preferred the appeal before the CIT Appeal. The CIT Appeal vide impugned order dated 30.11.2016 for the assessment year 2013-14 and Order dated 29.01.2018 for the assessment year 2014-15 have partly granted the relief and have confirmed the disallowance at the rate

THE INCOME TAX OFFICER, FEROZEPUR vs. M/S REHMAT TRADERS, FEROZEPUR CANTT.

In the result, the Revenue’s appeal is partly allowed

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 454/Asr/2016 Assessment Year: 2010-11

5. The Ld. CIT(A), Bathinda has erred by failing to appreciate that the cases and circumstances under which no disallowance can be made as provided in the 1st proviso to sub section (3) of Section 40A

DUPTY COMMISSIONER OF INCOME TAX, BATHINDA vs. SH. VINOD ARORA, , BATHINDA

Bench: Sh. Ravish Sood & Dr. M. L. Meena

disallowance under sub-section (3) of section 40A shall be made and no payment shall be deemed to be the profits and gains of business or profession under sub-section (3A) of section 40A where a payment or aggregate of the payments made to a person in a day, otherwise than by an account payee cheque drawn on a bank

PUNEET SAHDEV,JAMMU vs. THE INCOME TAX OFFICER, JAMMU

Bench: Shri L. P. Sahu & Shri Ravish Sood

section 40A(3). All the provisions were duly complied with. As such, no disallowance was called for and similarly the worthy CIT(A) was also not justified in confirming the same without appreciating the facts of the case. Alternatively, the disallowance made is very high & excessive. 8. Further, the A.O has grossly erred in not allowing the deduction claimed

SH. PUNEET SEHDEV PROP,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

Bench: Shri L. P. Sahu & Shri Ravish Sood

section 40A(3). All the provisions were duly complied with. As such, no disallowance was called for and similarly the worthy CIT(A) was also not justified in confirming the same without appreciating the facts of the case. Alternatively, the disallowance made is very high & excessive. 8. Further, the A.O has grossly erred in not allowing the deduction claimed

SH. PUNEET SEHDEV PROP;,JAMMU vs. THE INCOME-TAX OFFICER,, JAMMU

Bench: Shri L. P. Sahu & Shri Ravish Sood

section 40A(3). All the provisions were duly complied with. As such, no disallowance was called for and similarly the worthy CIT(A) was also not justified in confirming the same without appreciating the facts of the case. Alternatively, the disallowance made is very high & excessive. 8. Further, the A.O has grossly erred in not allowing the deduction claimed

INCOME TAX OFFICER, JAMMU vs. SH. PUNEET SEHDEV, PROP., JAMMU

Bench: Shri L. P. Sahu & Shri Ravish Sood

section 40A(3). All the provisions were duly complied with. As such, no disallowance was called for and similarly the worthy CIT(A) was also not justified in confirming the same without appreciating the facts of the case. Alternatively, the disallowance made is very high & excessive. 8. Further, the A.O has grossly erred in not allowing the deduction claimed

SH. ANUP KUMAR JAITLY,JALANDHAR vs. INCOME TAX OFFICER WARD -3(1), JALANDHAR

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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

disallowance under sub-section (3) of section 40A shall be made and no payment shall be deemed to be the profits and gains of business or profession under subsection (3A) of section 40A where a payment or aggregate of payments made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account

THE INCOME TAX OFFICER, SAMBA vs. SH. ASHOK KUMAR SHARMA, SAMBA

In the result, the appeal of the revenue in Ground nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.475/Asr/2016 Assessment Year: 2013-14

5, the addition of Rs.16,30,510/- was made u/s 40A(3) of the Act. 11. The ld. AR in argument placed that the Ld. CIT(A) during appellate proceedings held that out of disallowance of Rs.16,30,510/-, the assessee could not explain the payment of Rs.6,80,120/- and confirmed the addition to that extent and also held

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3, AMRITSAR vs. M/S SURJIT SINGH AND CO, AMRITSAR

In the result, the appeal filed by the Revenue is rejected

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 40A(3) of the Income Tax to the extent of Rs. 1,02,52,935/- on account of claim of payment of site charges/labour charges and, therefore, not allowable as deduction. 3. Appellant craves leave to add, amend or alter any ground of appeal.” 4. Briefly the facts are that the assessee is a civil contractor engaged in constructing

INCOME TAX OFFICER WARD-1 (2), BATHINDA vs. M/ S ALTIUS SALES PRIVATE LIMITED, BATHINDA

In the result, the appeal of the revenue bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

disallowance u/s 40A(3) of the Act thereby failing to appreciate that the assessee had contravened the provisions of Section 40A(3) of the Act by incurring the expenditure otherwise than by the mode prescribed under this section. (ii) The CIT(A) failed to appreciate that the exceptions in which the assessee could make expenditure exceeding the prescribed limits

M/S JAMMU COOPERATIVE WHOLE SALE LIMITED,JAMMU vs. INCOME TAX OFFICER WARD-2 (1), JAMMU

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 150/Asr/2020 Assessment Year: 2005-06 M/S Jammu Cooperative Whole Sale The Ito Limited (Super Bazar) Old Hospital Ward-2(1) Road, City Chowk, Jammu- Jammu 180001(J&K)-180001

5 6.2 We are of the considered view that the CIT(A) has been justified in observing that the grievance against the AO for not having invoked the provisions of section 152 to drop the re-assessment proceedings cannot be addressed in the appellate proceedings. At this stage, the appellant can only be advised, if it feels so aggrieved

VARINDERA OVERSEAS (P) LTD,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-1, JALANDHAR

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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 40A(3) of the act by the assessee. In our view, such an addition is required to be deleted. 7. Accordingly, we set aside the order of the ld. CIT(A) sustaining Ad- hoc disallowance of Rs.11,49,000/- u/s 40A(3) of the Act. Thus, ground of appeal stands allowed. 8. In the result, the appeal filed

KAY SWITCGEARS INDIA PRIVATE LIMITED,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

40A(2) opens with a non-obstante clause and spells out what expenses and payments are not deductible in certain circumstances. Section 41 elaborates conditions which apply with respect to certain deductions which are otherwise allowed in respect of loss, expenditure or trading liability etc. If we consider this scheme, Sections 40- 43B, are concerned with and enact different conditions

ESS ESS KAY ENGINEERING COMPAY PRIVATE LIMITED ,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

40A(2) opens with a non-obstante clause and spells out what expenses and payments are not deductible in certain circumstances. Section 41 elaborates conditions which apply with respect to certain deductions which are otherwise allowed in respect of loss, expenditure or trading liability etc. If we consider this scheme, Sections 40- 43B, are concerned with and enact different conditions

M. K HOTEL & RESORTS LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

40A(2) opens with a non-obstante clause and spells out what expenses and payments are not deductible in certain circumstances. Section 41 elaborates conditions which apply with respect to certain deductions which are otherwise allowed in respect of loss, expenditure or trading liability etc. If we consider this scheme, Sections 40- 43B, are concerned with and enact different conditions