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565 results for “disallowance”+ Section 40aclear

Sorted by relevance

Delhi565 Mumbai502 Chennai232 Bangalore158 Kolkata140 Ahmedabad135 Raipur112 Jaipur109 Hyderabad105 Pune82 Indore79 Surat70 Amritsar68 Chandigarh59 Visakhapatnam47 Cuttack40 Nagpur40 Cochin38 Lucknow38 Rajkot37 Agra28 Jodhpur21 Allahabad19 Patna16 SC14 Dehradun14 Guwahati13 Varanasi5 Ranchi5 Jabalpur3 Panaji1 A.K. SIKRI N.V. RAMANA1

Key Topics

Addition to Income82 Disallowance66 Section 40A(3)56 Section 143(3)49 Section 26343 Section 153A42 Section 14A35 Section 43B25 Section 143(1)22 Deduction

DCIT,C-11(1), NEW DELHI vs. HERO MOTOCORP LTD.,, NEW DELHI

Appeal of the Revenue is dismissed

ITA 1982/DEL/2019[2014-15]Status: DisposedITAT Delhi03 Feb 2023AY 2014-15

Bench: Shri Narendra Kumar Billaiya & Shri Kul Bharat

Section 14ASection 2(22)(e)Section 40Section 40a

section 40A (2), disallowance on ground of excessive purchase price could not have been made under that section. Further, the Tribunal

SHAKTI SINGH GULIA,BAHADURGARH vs. ITO, WARD- 4, ROHTAK

In the result, the appeal of the assessee for Assessment Year

ITA 4618/DEL/2019[2015-16]Status: DisposedITAT Delhi

Showing 1–20 of 565 · Page 1 of 29

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22

Section 143(2)17

15 Jun 2023

AY 2015-16

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Manoj Kumar, CAFor Respondent: Ms. Meenakshi Dohare, Addl.CIT

Section 143(3)Section 40A(3)

Section 40A(3) of the Act. 6. Aggrieved by the disallowance made under Section 40A(3), the assessee preferred appeal

SHAKTI SINGH GULIA,BAHADURGARH vs. ITO, WARD- 4, ROHTAK

In the result, the appeal of the assessee for Assessment Year

ITA 6115/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jun 2023AY 2014-15

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Manoj Kumar, CAFor Respondent: Ms. Meenakshi Dohare, Addl.CIT

Section 143(3)Section 40A(3)

Section 40A(3) of the Act. 6. Aggrieved by the disallowance made under Section 40A(3), the assessee preferred appeal

SHIV SHAKTI TRADERS,GHAZIABAD vs. ACIT, CIRCLE-2, GHAZIABAD

In the result, the appeal is partly allowed

ITA 2877/DEL/2019[2013-14]Status: DisposedITAT Delhi15 Mar 2022AY 2013-14

Bench: Dr. B.R.R. Kumar & Ms. Astha Chandraasstt. Year: 2013-14

For Appellant: NoneFor Respondent: Shri Umesh Takyar, Sr. DR

Section 143(3)Section 154Section 40A(3)

section 40A(3) was covered under Rule 6DD and that the disallowance made under section 40A(3) in order under

SHIV SHAKTI CONSTRUCTION,GAUTAM BUDH NAGER vs. ACIT, CENTRAL CIRCLE-2 , NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2556/DEL/2022[2017-18]Status: DisposedITAT Delhi27 Jul 2023AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

disallowance of such bogus purchases of Rs.8,11,39,611/- by invoking Section 37(1) of the Act. 7. The Assessing Officer also observed that large amount of cash payments have been made against expenses incurred in violation of Section 40A

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2557/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Jul 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

disallowance of such bogus purchases of Rs.8,11,39,611/- by invoking Section 37(1) of the Act. 7. The Assessing Officer also observed that large amount of cash payments have been made against expenses incurred in violation of Section 40A

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2559/DEL/2022[2020-21]Status: DisposedITAT Delhi27 Jul 2023AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

disallowance of such bogus purchases of Rs.8,11,39,611/- by invoking Section 37(1) of the Act. 7. The Assessing Officer also observed that large amount of cash payments have been made against expenses incurred in violation of Section 40A

SHIV SHAKTI CONSTRUCTONS ,GAUTAM BUDH NAGAR vs. ACIT CENTAL CIRCLE-2, NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2555/DEL/2022[2016-17]Status: DisposedITAT Delhi27 Jul 2023AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

disallowance of such bogus purchases of Rs.8,11,39,611/- by invoking Section 37(1) of the Act. 7. The Assessing Officer also observed that large amount of cash payments have been made against expenses incurred in violation of Section 40A

SHIV SHAKTI CONSTRUCTIONS,GAUTAM BUDH NAGAR vs. ACIT, CENTRAL CIRCLE-11, NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2558/DEL/2022[2019-20]Status: DisposedITAT Delhi27 Jul 2023AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

disallowance of such bogus purchases of Rs.8,11,39,611/- by invoking Section 37(1) of the Act. 7. The Assessing Officer also observed that large amount of cash payments have been made against expenses incurred in violation of Section 40A

SHIV SHAKTI CONSTRUCTIONS ,GAUTAM BUDH NAGER vs. ACIT, CENTRAL CIRCLE-2, NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2554/DEL/2022[2015-16]Status: DisposedITAT Delhi27 Jul 2023AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

disallowance of such bogus purchases of Rs.8,11,39,611/- by invoking Section 37(1) of the Act. 7. The Assessing Officer also observed that large amount of cash payments have been made against expenses incurred in violation of Section 40A

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2836/DEL/2022[2015-16]Status: DisposedITAT Delhi27 Jul 2023AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

disallowance of such bogus purchases of Rs.8,11,39,611/- by invoking Section 37(1) of the Act. 7. The Assessing Officer also observed that large amount of cash payments have been made against expenses incurred in violation of Section 40A

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2838/DEL/2022[2019-20]Status: DisposedITAT Delhi27 Jul 2023AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

disallowance of such bogus purchases of Rs.8,11,39,611/- by invoking Section 37(1) of the Act. 7. The Assessing Officer also observed that large amount of cash payments have been made against expenses incurred in violation of Section 40A

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2835/DEL/2022[2016-17]Status: DisposedITAT Delhi27 Jul 2023AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

disallowance of such bogus purchases of Rs.8,11,39,611/- by invoking Section 37(1) of the Act. 7. The Assessing Officer also observed that large amount of cash payments have been made against expenses incurred in violation of Section 40A

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2834/DEL/2022[2017-18]Status: DisposedITAT Delhi27 Jul 2023AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

disallowance of such bogus purchases of Rs.8,11,39,611/- by invoking Section 37(1) of the Act. 7. The Assessing Officer also observed that large amount of cash payments have been made against expenses incurred in violation of Section 40A

DCIT, CENTRAL CIRCLE-II, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2837/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Jul 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

disallowance of such bogus purchases of Rs.8,11,39,611/- by invoking Section 37(1) of the Act. 7. The Assessing Officer also observed that large amount of cash payments have been made against expenses incurred in violation of Section 40A

DCIT CENTRAL CIRCLE-2, NOIDA vs. SHIV SHAKTI CONSTRUCTION, GREATER NOIDA

In the result, all the Revenue’s Appeals are dismissed

ITA 2839/DEL/2022[2020-21]Status: DisposedITAT Delhi27 Jul 2023AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: Shri Harish Choudhary CAFor Respondent: Shri H.K. Choudhary, CIT-DR

disallowance of such bogus purchases of Rs.8,11,39,611/- by invoking Section 37(1) of the Act. 7. The Assessing Officer also observed that large amount of cash payments have been made against expenses incurred in violation of Section 40A

DEV BHUMI DOLD CHAIN PVT. LTD,DELHI vs. DCIT CIRCLE-7(1), NEW DELHI

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

ITA 3163/DEL/2019[2014-15]Status: DisposedITAT Delhi09 May 2025AY 2014-15

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishra

Section 115JSection 143(3)Section 37Section 37(1)Section 40Section 40ASection 40A(3)

disallowance of cheque amount under section 40A(3) of the Act was contrary to the provisions of section 40A(3) of the Act. It was submitted

M/S. HIND INDUSTRIES LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 6660/DEL/2014[2010-11]Status: DisposedITAT Delhi30 Aug 2023AY 2010-11

Bench: Shri C.M. Garg & Shri Pradip Kumar Kediam/S. Hind Industries Ltd, Vs. Deputy Commissioner Of A-1, Okhla Industrial Area, Income Tax (Appeals)-Xv, Phase-1, New Delhi New Delhi (Appellant) (Respondent) Pan: Aaach0870N Assessee By : None Revenue By: Mr. Waseem Arshad, Cit Dr Date Of Hearing 03/08/2023 Date Of Pronouncement 30/08/2023

For Appellant: NoneFor Respondent: Mr. Waseem Arshad, CIT DR

40A(3) of the Act:- “4. Disallowance on account of cash purchases under section 40A(3):- 4.1 The issue of cash

UMAR DARAJ,MEERUT vs. ITO WARD-1(2)(4), MEERUT

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

ITA 3095/DEL/2025[2015-16]Status: DisposedITAT Delhi10 Dec 2025AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Yogesh Kumar U.S.Umar Daraj, Vs. Ito, Ward 1(2)(4), 153/1, Hapur Road, Meerut. Umar Nagar, Meerut – 250 001 (Uttar Pradesh). (Pan : Ainpd8766H) (Appellant) (Respondent) Assessee By : Shri Sumit Lal Chandani, Advocate Revenue By : Shri Dayainder Singh Sidhu, Citdr Date Of Hearing : 17.09.2025 Date Of Order : 10.12.2025 O R D E R Per S. Rifaur Rahman:

For Appellant: Shri Sumit Lal Chandani, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CITDR

Section 142(1)Section 143(3)Section 148Section 151Section 40A

SECTION 40A(3) OF THE ACT 12. It is respectfully submitted that the disallowance under Section 40A(3) is wholly

NARAYAN DAS TALREJA,N.S.M. , AZADPUR, DELHI vs. ITO WARD 36(1),, NEW DELHI

In the result, appeal of the assessee is partly allowed

ITA 2564/DEL/2023[2018-2019]Status: DisposedITAT Delhi18 Dec 2024AY 2018-2019

Bench: Shri Vikas Awasthyआअसं.2564/िद"ी/2023(िन.व. 2018-19) Narain Dass Talreja, (Through Kishore Talreja Lr) B-206, New Subzi Mandi, Azad Pur, Delhi-110033 ...... अपीलाथ"/Appellant Pan: Acspt-4460-B बनाम Vs. Income Tax Officer, Income Tax Department, ..... "ितवादी/Respondent National E-Assessment Centre, Delhi अपीलाथ" "ारा/ Appellant By : S/Shri K.P Ganguly & Narender Kumar, Advocate "ितवादी"ारा/Respondent By : Shri Sanjay Tripathi, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 19/09/2024 घोषणा क" ितिथ/ Date Of Pronouncement : : 18/12/2024 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (Hereinafter Referred To As 'The Cit(A)') Dated 19.07.2023, For Assessment Year 2018-19. 2. The Facts Of The Case In Brief As Emanating From Records Are: The Assessee Is A Commission Agent & Is Engaged In Trading Of Fresh Fruits. The Assessee Filed Its Return Of Income For The Impugned Assessment Year Declaring Income Of Rs.9,30,120/-. In The Course Of Assessment Proceedings The Assessing Officer (Ao) Found That In Violation Of Provisions Of U/S. 40A(3) Of The Income Tax Act, 1961(Hereinafter Referred To As ‘The Act’) The Assessee Has Made Payment In Cash In Excess Of Rs.10,000/- To A Single Person & There Are Several Such Payments. Hence, He Made Disallowance U/S. 40A(3) Of The Act On Following Transactions:

For Appellant: S/Shri K.P Ganguly, & Narender Kumar, AdvocateFor Respondent: Shri Sanjay Tripathi, Sr. DR

Section 40A(2)Section 40A(3)

section 40A(3) of the Act, hence no 6 disallowance u/s. 40A(3) is warranted. The AO has assumed that