Santosh M. Bhandari vs Income Tax Officer, Ward-2 (1), Hubballi. Presently At: The Income Tax Officer, Ward-2(1), Central Revenue Building, Navanagar, Hubballi

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2024 Supreme(Kar) 154

M. I. ARUN, UMESH M ADIGA
Santosh M. Bhandari – Appellant
Versus
Income Tax Officer, Ward-2 (1), Hubballi. Presently At: The Income Tax Officer, Ward-2(1), Central Revenue Building, Navanagar, Hubballi – Respondent

Advocates:
Advocate Appeared:
For the Appellant : Sri Ashok A.Kulkarni, Adv.
For the Respondent: Sri Thirumalesh M., Smt. Roopa Anvekar, Adv.

JUDGMENT :

Aggrieved by the order dated 25.03.2019 passed in No.CIT(A),HUBLI/10380/2015-16 by the Commissioner of Income Tax (Appeals), Hubballi vide Annexure-C to the writ petition and the order dated 20.12.2019 passed in ITA No.1812/Bang/2019, dated 20.12.2019 by the Income Tax Appellate Tribunal, SMC-C Bench, Bengaluru vide Annexure-A to the writ petition, the assessee has preferred this appeal.

2. The dispute pertains to non-acceptance of the statement of the assessee, that he has incurred an expenditure of a sum of Rs.3,47,717/- for the assessment year 2013-14.

3. The case of the assessee is that on the last day of the assessment year 2013-14 i.e., on 31.03.2013, he made the following payments in cash as follows :

Sl. No.	Name of party	Date of payment	Inv. No.	Amount
01	Vimal Plastics	31.03.2013	2702	Rs.2,11,363/-
02	Radhey Shyam Hosiery	31.03.2013	1479,2704	Rs.90,454/-
03	A2A Clothing Co. Pvt. Ltd.	31.03.2013	889,2707	Rs.45,900/-
	TOTAL			Rs.3,47,717/-

4. It is his contention that he was constrained to make the said payments in cash as the same had to be made on

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2024 Supreme(Kar) 154

M. I. ARUN, UMESH M ADIGASantosh M. Bhandari – AppellantVersusIncome Tax Officer, Ward-2 (1), Hubballi. Presently At: The Income Tax Officer, Ward-2(1), Central Revenue Building, Navanagar, Hubballi – Respondent

M. I. ARUN, UMESH M ADIGA
Santosh M. Bhandari – Appellant
Versus
Income Tax Officer, Ward-2 (1), Hubballi. Presently At: The Income Tax Officer, Ward-2(1), Central Revenue Building, Navanagar, Hubballi – Respondent