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IN THE HIGH COURT OF JUDICATURE AT MADRAS
P.VELMURUGAN, K.K.RAMAKRISHNAN, JJ
M/s.Abiram Agency – Appellant
Versus
The Income Tax Officer, Ward-I(2), Pudukottai – Respondent
| Table of Content |
|---|
| 1. context of tax assessments and initial findings. (Para 1 , 2) |
| 2. subsequent appeals regarding disallowances and cash payments findings. (Para 3 , 5) |
| 3. arguments presented by both parties regarding cash payment justification. (Para 7 , 8) |
| 4. court's reasoning on cash payment disallowance and remand. (Para 9 , 10 , 11) |
| 5. final rulings on remanded issues and overall judgment. (Para 12 , 13 , 14 , 15 , 16) |
C O M M O N O R D E R P.VELMURUGAN, J.
The petitioner in all the cases is the assessee and the respondent is the Revenue. The petitioner has filed these Tax Cases, challenging the order passed by the Tribunal for the assessment years 2006-07, 2007-08 and 2008-09 respectively, dated 22.04.2013, and the order dated 17.09.2013 made in M.P.Nos.143/MDS/2013, M.P.Nos.144/MDS/2013 & M.P.Nos. 145/MDS/2013.
2. The short facts of the case in T.C.No.1 of 2024 [ ITA No. 1453/Mds/2012 (Assessment Year 2006-07)] are as follows:-
2.1. The assessee, a partnership firm, is engaged in the business of selling building materials such as asbestos, cement sheets, ceramic items, and sanitary ware. The firm filed its original return of income for the assessment year 2006-07 on 18.12.2006, de
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