1. Sentinel Consultants (P) Ltd. v. ACIT on 12 June

153 Taxmann.com 151Reported decision2023#11135 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 36(1)(va)Section 143(1)Section 154Section 1961Section 250Section 139(1)Section 141Section 2(24)(x)

Issues it is cited on

employees contribution to pfsection 36(1)(va)section 36(1)section 36salarysection 154section 143(1)opportunity of being heardsection 15nfacsection 143prescribed

Judgments citing 1. Sentinel Consultants (P) Ltd. v. ACIT on 12 June

Subodh Kumar Agarwal, Delhi vs. Deputy Commissioner of Income Tax, CPC Bangaluru, Bangalore

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

ITA 754/MUM/2024[2018-19]Status: DisposedITAT Mumbai09 Sept 2026AY 2018-19

Bench: Ms. Kavitha Rajagopal, Jm & Shri Omkareshwar Chidara, Am Subodh Kumar Agarwal Dy. Cit, Cpc Bengalore, 204, 2Nd Floor, Shokeen Plaza, Karnataka - 560 500 Vs. Plot No. 3, Pocket 7, Dwarka, Sector 12, New Delhi – 110 075 Pan/Gir No. Aabpa 7184 J (Assessee) : (Respondent)

For Appellant: NoneFor Respondent: Ms. Rajeshwari Menon
Section 143(1)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI OMKARESHWAR CHIDARA, AM Subodh Kumar Agarwal Dy. CIT, CPC Bengalore, 204, 2nd Floor, Shokeen Plaza, Karnataka - 560 500 Vs. Plot No. 3, Pocket 7, Dwarka, Sector 12, New Delhi – 110 075 PAN/GIR No. AABPA 7184 J (Assessee) : (Respondent) Assessee by : None Respondent by : Ms. Rajeshwari Menon Date of Hearing : 29.07.2024 Date of Pronouncement : 25.10.2024 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) (‘ld.…

Lall Construction Company, New Delhi vs. Assistant Director of Income Tax, Centralized Processing Centre, Bengaluru, Karnataka

In the result, appeals of the assessee are allowed for

ITA 4206/DEL/2024[2020-21]Status: DisposedITAT Delhi09 Apr 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.4206/Del/2024 िनधा"रणवष"/Assessment Year: 2020-21 बनाम Lall Construction Company, Acit, Plot No.28, Third Floor, Vs. Centralized Processing Centre, 1St Floor, Prestige Alpha Karuna Kunj, Sector-3, Dwarka, New Delhi. No.48/1, 48/2, Beratenaagrahara Begur, Hosur Road, Uttarahalli Hobli, Bengaluru, Karnataka. Pan No. Aacfl0648M अपीलाथ" Appellant ""यथ"/Respondent

Section 139(1)Section 143(1)Section 154Section 234ASection 36(1)(va)Section 37

…I.T.A. No. 4206/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.4206/Del/2024 िनधा"रणवष"/Assessment Year: 2020-21 बनाम Lall Construction Company, ACIT, Plot No.28, Third Floor, Vs. Centralized Processing Centre, 1st Floor, Prestige Alpha Karuna Kunj, Sector-3, Dwarka, New Delhi. No.48/1, 48/2, Beratenaagrahara Begur, Hosur Road, Uttarahalli Hobli, Bengaluru, Karnataka. PAN No. AACFL0648M अपीलाथ" Appellant ""यथ"/Respondent Shri Gulshan Gaba, CA िनधा"रतीक"ओरसे /Assessee by…

Eastman Cast and Forge Limited, Narayan Industrial Area vs. DCIT, New Delhi

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

ITA 3617/DEL/2024[2018-19]Status: DisposedITAT Delhi20 Dec 2024AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singhआ.अ.सं/.I.T.A No.3617/Del/2024 िनधा"रणवष"/Assessment Year:2018-19 बनाम Eastman Cast & Forge Limited Dcit Flat No.101, First Floor-1, Vs. Circle 7(1), Community Centre, New Delhi. Narayan Industrial Area, Phase-1, New Delhi. Pan No.Aaace0574E अपीलाथ" Appellant ""यथ"/Respondent

Section 250

…ITA No.3617/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.3617/Del/2024 िनधा"रणवष"/Assessment Year:2018-19 बनाम EASTMAN CAST AND FORGE LIMITED DCIT Flat No.101, First Floor-1, Vs. Circle 7(1), Community Centre, New Delhi. Narayan Industrial Area, Phase-1, New Delhi. PAN No.AAACE0574E अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Anirudh Bajaj Revenue by Shri Rajesh Kumar Dhanesta, Sr. DR सुनवाईक"तारीख/ Date of hearing: 17.12.2024 20.12.2024 उ"ोषणाक"तारीख/Pronouncem…

Bholeshwar Chopra, Delhi vs. Ward 68(5), New Delhi

In the result, appeals of the assessee are allowed for

ITA 2340/DEL/2024[2020-21]Status: DisposedITAT Delhi06 Dec 2024AY 2020-21

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2340 & 2336/Del/2024 िनधा"रणवष"/Assessment Years: 2020-21 & 2021-22 बनाम Bholeshwar Chopra Ito Ec 336, Maya Enclave, Vs. Ward 68(5), G 8 Rajouri Garden, New Delhi. New Delhi. Pan No. Adupc7256R अपीलाथ" Appellant ""यथ"/Respondent

Section 1Section 154Section 36(1)(va)

…I.T.A. Nos. 2340 & 2336/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.2340 & 2336/Del/2024 िनधा"रणवष"/Assessment Years: 2020-21 & 2021-22 बनाम Bholeshwar Chopra ITO EC 336, Maya Enclave, Vs. Ward 68(5), G 8 Rajouri Garden, New Delhi. New Delhi. PAN No. ADUPC7256R अपीलाथ" Appellant ""यथ"/Respondent Shri Ajit Kumar Jha, Adv. िनधा"रतीक"ओरसे /Assessee by Shri Sanjay Sharma, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 05.12.2024 06.12.2024 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R These appeals a…

Bholeshwar Chopra, Delhi vs. Ward 68(5), Delhi

In the result, appeals of the assessee are allowed for

ITA 2336/DEL/2024[2021-22]Status: DisposedITAT Delhi06 Dec 2024AY 2021-22

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A Nos.2340 & 2336/Del/2024 िनधा"रणवष"/Assessment Years: 2020-21 & 2021-22 बनाम Bholeshwar Chopra Ito Ec 336, Maya Enclave, Vs. Ward 68(5), G 8 Rajouri Garden, New Delhi. New Delhi. Pan No. Adupc7256R अपीलाथ" Appellant ""यथ"/Respondent

Section 1Section 154Section 36(1)(va)

…I.T.A. Nos. 2340 & 2336/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos.2340 & 2336/Del/2024 िनधा"रणवष"/Assessment Years: 2020-21 & 2021-22 बनाम Bholeshwar Chopra ITO EC 336, Maya Enclave, Vs. Ward 68(5), G 8 Rajouri Garden, New Delhi. New Delhi. PAN No. ADUPC7256R अपीलाथ" Appellant ""यथ"/Respondent Shri Ajit Kumar Jha, Adv. िनधा"रतीक"ओरसे /Assessee by Shri Sanjay Sharma, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 05.12.2024 06.12.2024 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R These appeals a…

Efs Facilities Services (India) Pvt. Ltd., Delhi vs. ITO, Circle -(1), C.R. Building, Delhi

In the result, appeals of the assessee are allowed for

ITA 3551/DEL/2023[AY 2019-20]Status: DisposedITAT Delhi26 Nov 2024

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandraआ.अ.सं/.I.T.A Nos.3550 & 3551/Del/2023 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम Efs Facilities Services (India) Pvt. Ltd. Ito Unit No.425, Dlf Prime Towers, Vs. Circle(1), Okhla Phase-1, Okhla Industries Estate, C.R. Building, S/O Tehkhand, Delhi. Delhi. Pan No.Aaccd8364M अपीलाथ" Appellant ""यथ"/Respondent

Section 36(1)(va)

…ITA Nos.3550 &3551/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.3550 & 3551/Del/2023 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम EFS Facilities Services (India) Pvt. Ltd. ITO Unit No.425, DLF Prime Towers, Vs. Circle(1), Okhla Phase-1, Okhla Industries Estate, C.R. Building, S/O Tehkhand, Delhi. Delhi. PAN No.AACCD8364M अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Abhishek Jain, CA Revenue by Shri Krishana Ramavat, Sr. DR सुनवाईक"तारीख/ Date of hearing: 11.09.…

Efs Facilities Services (India) Pvt. Ltd., Delhi vs. ITO, Ciorcle-*(1), C.R. Building, Delhi

In the result, appeals of the assessee are allowed for

ITA 3550/DEL/2023[2018-19]Status: DisposedITAT Delhi26 Nov 2024AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandraआ.अ.सं/.I.T.A Nos.3550 & 3551/Del/2023 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम Efs Facilities Services (India) Pvt. Ltd. Ito Unit No.425, Dlf Prime Towers, Vs. Circle(1), Okhla Phase-1, Okhla Industries Estate, C.R. Building, S/O Tehkhand, Delhi. Delhi. Pan No.Aaccd8364M अपीलाथ" Appellant ""यथ"/Respondent

Section 36(1)(va)

…ITA Nos.3550 &3551/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.3550 & 3551/Del/2023 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम EFS Facilities Services (India) Pvt. Ltd. ITO Unit No.425, DLF Prime Towers, Vs. Circle(1), Okhla Phase-1, Okhla Industries Estate, C.R. Building, S/O Tehkhand, Delhi. Delhi. PAN No.AACCD8364M अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Abhishek Jain, CA Revenue by Shri Krishana Ramavat, Sr. DR सुनवाईक"तारीख/ Date of hearing: 11.09.…

Sanjiv Prakashan, Jaipur vs. ACIT, Circle-1, Jaipur

ITA 9/JPR/2023[2020-2021]Status: DisposedITAT Jaipur09 Sept 2024AY 2020-2021
For Appellant: Sh. Anil Goyal, CAFor Respondent: Sh. Anoop Singh (Addl.CIT)
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 09/JPR/2023 निर्धारण वर्ष / Assessment Year : 2020-21 M/s Sanjiv Prakashan Dhamani Market, First Floor, Vs. Choura Rasta, Jaipur ACIT, Circle-01, Jaipur स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAHFS 6900 Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Anil Goyal, CA राजस्व की ओर से / Revenue by : Sh. Anoop Singh (Addl.CIT) सुनवाई की तारीख / Date of Hearing : 13/08/2024 उदघोषणा की तारीख / Date of Pronouncement: 09/09/20…

Loocustlncorp Apparel Export Private Limited, Tiruppur vs. DCIT Cricle-1, Tiruppur

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

ITA 934/CHNY/2023[2019-20]Status: DisposedITAT Chennai20 Dec 2023AY 2019-20

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.934/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 Loocustincorp Apparel Export Vs. The Deputy Commissioner Of Private Limited, 28/13, Mgr Nagar, Income Tax, Fourth Street, Pn Road, Circle 1, Tiruppur 641 602. Tiruppur. [Pan:Aaccl9782D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri H. Yeshwanth Kumar, Ca ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 12.12.2023 घोषणा की तारीख /Date Of Pronouncement : 20.12.2023 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi, Dated 28.06.2023 Relevant To The Assessment Year 2019-20. 2. The Appeal Filed By The Assessee Is Delayed By 4 Days In Filing The Appeal, For Which, The Assessee Has Filed Petition For Condonation Of The Delay In Support Of An Affidavit, To Which; The Ld. Dr Has Not Raised Any 2

For Appellant: Shri H. Yeshwanth Kumar, CAFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43B

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. No.934/Chny/2023 िनधा"रण वष"/Assessment Year: 2019-20 LoocustIncorp Apparel Export Vs. The Deputy Commissioner of Private Limited, 28/13, MGR Nagar, Income Tax, Fourth Street, PN Road, Circle 1, Tiruppur 641 602. Tiruppur. [PAN:AACCL9782D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri H. Yeshwanth Kumar, CA ""थ" क…