Which sections of the Income Tax Act does 100/223 Taxman 398/366 ITR 170 (Guj.) 3. CIT v. Merchem Ltd. come up under?

It is most often cited in judgments turning on Section 40A(7), Section 139(1), Section 143(1), Section 143(3), Section 154, Section 250.

100/223 Taxman 398/366 ITR 170 (Guj.) 3. CIT v. Merchem Ltd.

Q: How many judgments cite 100/223 Taxman 398/366 ITR 170 (Guj.) 3. CIT v. Merchem Ltd.?

168 judgments on BharatTax cite 100/223 Taxman 398/366 ITR 170 (Guj.) 3. CIT v. Merchem Ltd. (61 Taxmann.com 119), spanning 2017 to 2025.

61 Taxmann.com 119High Court2015#578 most cited

What is 100/223 Taxman 398/366 ITR 170 (Guj.) 3. CIT v. Merchem Ltd. authority for?

An amendment clarifying the disallowance of employee contributions under sections 36(1)(va) and 43B is prospective. Therefore, before such amendment, employee contributions paid before the due date for filing the income tax return are deductible.

168

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2017 to 2025.

Also referred to as

Merchem Ltd. · CIT v. Merchem Ltd. · Section 36(1)(va) · Section 43B · employees' contribution to provident fund · employees' contribution to ESI · disallowance of employees' contribution · prospective amendment Finance Act 2021 · retrospective amendment · due date of payment employees' contribution · payment before ITR filing · 61 Taxmann.com 119

Also reported as

235 Taxmann 291

Sections most often in play

Section 40A(7)Section 139(1)Section 143(1)Section 143(3)Section 154 Section 250 Section 36(1)(va)Section 43B

Issues it is cited on

section 158be section 113 section 92f clarificatory amendment retrospective amendment section 158bb section 43b(b)employees contribution to pf section 36(1)(va)section 43b section 158b section 2(24)(x)

Judgments citing 100/223 Taxman 398/366 ITR 170 (Guj.) 3. CIT v. Merchem Ltd.

Tandem Allied Services Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 749/BANG/2021[2018-19]Status: DisposedITAT Bangalore22 Feb 2022AY 2018-19

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.Sachin Metha, ARFor Respondent: Sri.D.Kiran, Addl.CIT-DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri George George K, JM & Ms.Padmavathy S, AM ITA No.749/Bang/2021: Asst.Year 2018-2019 ITA No.750/Bang/2021: Asst.Year 2019-2020 M/s.Tandem Allied Services Pvt. Ltd. The Deputy Commissioner of 706 Brigade Towers, 7th Floor Income-tax, Circle 7(1)(1) v. Brigade Road Bangalore. Bengaluru – 560 025. PAN : AABCT2667G. (Appellant) (Respondent) Appellant by : Sri.Sachin Metha, AR Respondent by : Sri.D.Kiran, Addl.CIT-DR Date of Pronouncement : 22.02.2022 Date of Hearing : 10.02.2022 O R D E R Per Padmavathy S, AM : These appeals are against…

Nitigya Ready Mix Pvt. Ltd., Gurgaon vs. DCIT CPC, Bengalore, Karnataka Bengalore

In the result, the appeal of the assessee is allowed

ITA 1577/DEL/2021[2018-2019]Status: DisposedITAT Delhi22 Feb 2022AY 2018-2019

Bench: Shri Kul Bharat[Assessment Year : 2018-19] Nitigya Ready Mix Pvt.Ltd., Vs Dcit, 510-511, 5Th Floor, Ild Trade Centre, Cpc, Sohna Road, Sector-47, Gurgaon, Bengalore. Haryana-122001. Pan-Aafcn7423G Appellant Respondent Appellant By Ms. Monika Agarwal, Ca Respondent By Shri Sanjay Kumar, Sr.Dr Date Of Hearing 22.02.2022 Date Of Pronouncement 22.02.2022

Section 143(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2018-19] Nitigya Ready Mix Pvt.Ltd., vs DCIT, 510-511, 5th Floor, ILD Trade Centre, CPC, Sohna Road, Sector-47, Gurgaon, Bengalore. Haryana-122001. PAN-AAFCN7423G APPELLANT RESPONDENT Appellant by Ms. Monika Agarwal, CA Respondent by Shri Sanjay Kumar, Sr.DR Date of Hearing 22.02.2022 Date of Pronouncement 22.02.2022 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2018-19 is directed against the order of Ld. CIT(A), Nati…

M/S. Cadopt Technologies Private Limited, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 726/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Feb 2022AY 2019-20

Bench: Shri N.V.Vasudevan, Vp & Ms.Padmavathy S, Am

For Appellant: Sri.R.E.Balasubramaniyam, CAFor Respondent: Sri.Muzaffar Hussain, CIT-DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 3Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C”, BANGALORE Before Shri N.V.Vasudevan, VP & Ms.Padmavathy S, AM ITA No.726/Bang/2021: Asst.Year 2019-2020 M/s.Cadopt Technologies Private The Assistant Director of Income Limited, No.3m-407 2nd Floor Tax, CPC, v. 3rd Main Road, East of NGEF Layout Bangalore. Kasturi Nagar Bengaluru – 560 043. PAN : AAFCC8405K. (Appellant) (Respondent) Appellant by : Sri.R.E.Balasubramaniyam, CA Respondent by : Sri.Muzaffar Hussain, CIT-DR Date of Pronouncement : 10.02.2022 Date of Hearing : 08.02.2022 O R D E R Per Padmavathy S, AM : This appeal is against the order of th…

Sivan Securities Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 708/BANG/2021[2018-19]Status: DisposedITAT Bangalore07 Feb 2022AY 2018-19

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19 M/S. Sivan Securities Pvt. The Deputy Ltd., Commissioner Of No. 23/2, Coffeeday Square, Income Tax, Vittal Mallya Road, Cpc, Bangalore – 560 001. Bangalore. Vs. Pan: Aaccs5138G Appellant Respondent Assessee By : Shri C. Ramesh, Ca : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 07-02-2022 Date Of Pronouncement : 07-02-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 21.10.2021 Passed By The Ld.Cit(A)-11, Bangalore Relating To Assessment Year 2018-19 On Following Grounds Of Appeal: “1. The Order Of The Learned Commissioner Of Income Tax (Appeals) Is Opposed To The Facts Of The Case & Law Applicable To It. 2. The Learned Commissioner Of Income Tax (Appeals) Erred In Confirming The Disallowance Of Rs.11,05,657/- Invoking The Provisions Of Section 143(1)(A)(Ii) Of The Act, Holding That The Said Amount Is Assessable Under The Provisions Of Section 36(1)(Va) Of The Act.

For Appellant: Shri C. Ramesh, CA

Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…icles & Services (P) Ltd Vs. CIT (2018) 96 Taxmann.com 13 (Kerala) (ii) Gujarat State Road Transport Corporation (2014) 41 Taxmann.com 100 (Gujarat) (iii) Unifac Management Services (India) Pvt Ltd (2018) 100 Taxmann.com (Madras) Page 3 of 8 (iv) Merchem Ltd 61 Taxmann.com 119 (Kerala) 7. The learned Commissioner of Income Tax (Appeals) erred in relying on the Board Circular No.22/2015. dated 17.12.2015 ignoring the fact that, circular issued are not binding on the appellant and also appellate authorities, all the more so when there are contrary decisions by High Courts and also Supreme Court. 8. The learned Com…

Commercial Auto Sales Pvt. Ltd., Allahabad vs. Assistant Director of Income Tax Centralized Processing Centre, Bengaluru

In the result, appeal filed by the assessee is in ITA No

ITA 15/ALLD/2021[2019-20]Status: DisposedITAT Allahabad20 Jan 2022AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.S K Jaiswal, CAFor Respondent: Sh. A.K. Singh, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.15/Alld./2021 Assessment Year: 2019-20 M/s. Commercial Auto Sales Assistant Director of Income Private Limited v. Tax(CPC), Centralized 4-C, Maharishi Dayanand Marg Processing Center , Allahabad, U.P. Bengaluru-560500 (Jurisdictional A0: Deputy Commissioner of Income Tax Circle-II, Allahabad, U.P.) PAN:AABCC3962F (Appellant) (Respondent) Appellant by: Sh.S K Jaiswal, CA Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 23.12. 2021 Date of pronouncement…

Sugandh, Moradabad vs. Itd, CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 1259/DEL/2021[2018-19]Status: DisposedITAT Delhi30 Dec 2021AY 2018-19

Bench: Shri Kul Bharat[Assessment Year : 2018-19] Sugandh, Vs Itd, Jawahar Market, G.M.D.Road, Cpc, Moradabad, Uttar Pradesh-244001. Bengaluru. Pan-Aaefs7109J Appellant Respondent Appellant By None Respondent By Sh. Om Prakash, Sr.Dr Date Of Hearing 30.12.2021 Date Of Pronouncement 30.12.2021

Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2018-19] Sugandh, vs ITD, Jawahar Market, G.M.D.Road, CPC, Moradabad, Uttar Pradesh-244001. Bengaluru. PAN-AAEFS7109J APPELLANT RESPONDENT Appellant by None Respondent by Sh. Om Prakash, Sr.DR Date of Hearing 30.12.2021 Date of Pronouncement 30.12.2021 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2018-19 is directed against the order of National Faceless Appeal Centre (“NFAC”), Delhi dated 27.07.2021. No one appeared o…

Abhay Shrivastva, Faridabad vs. DCIT, CPC, Bengalurur

In the result, the appeal of the assessee is allowed

ITA 1289/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Dec 2021AY 2018-19

Bench: Shri Kul Bharat[Assessment Year : 2018-19] Abhay Shrivastva, Vs Dcit, 501, Sears Vth Floor, Sector-86, Cpc, Faridabad, Haryana-121007. Bengaluru. Pan-Bgjps08499B Appellant Respondent Appellant By Sh. Gurjit Singh, Ca Respondent By Sh. Om Prakash, Sr.Dr Date Of Hearing 28.12.2021 Date Of Pronouncement 28.12.2021

Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2018-19] Abhay Shrivastva, vs DCIT, 501, Sears Vth Floor, Sector-86, CPC, Faridabad, Haryana-121007. Bengaluru. PAN-BGJPS08499B APPELLANT RESPONDENT Appellant by Sh. Gurjit Singh, CA Respondent by Sh. Om Prakash, Sr.DR Date of Hearing 28.12.2021 Date of Pronouncement 28.12.2021 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2018-19 is directed against the order of Ld. National Faceless Appeal Centre (“NFAC”), Delhi dated…

M/S. Sterling Urban Developments Private Limited, Bengaluru vs. The Deputy Commissioner of Income Tax, Circle-6(1)(2), Bangalore

In the result, appeal of the assessee is allowed

ITA 450/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 M/S. Sterling Urban Developments Private Limited, Vs. Dcit, 8, Level – 5 – Prestige Nebula, Circle – 6(1)(2), Cubbon Road, Bengaluru. Opp To It Office Building, Bengaluru – 560 001. Pan : Aaacf 9183 C Assessee By : Smt. Sunaina Bhatia, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 10.11.2021 Date Of Pronouncement : 10.11.2021 O R D E R

For Appellant: Smt. Sunaina Bhatia, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 154Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Sterling Urban Developments Private Limited, Vs. DCIT, 8, Level – 5 – Prestige Nebula, Circle – 6(1)(2), Cubbon Road, Bengaluru. Opp to IT Office Building, Bengaluru – 560 001. PAN : AAACF 9183 C Assessee by : Smt. Sunaina Bhatia, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 10.11.2021 Date of Pronouncement : 10.11.2021 O R D E R Per N. V. Vasudevan, Vice President This is an appeal filed by the assessee against the order dated 0…

Sonicwall Technology Systems India Private Limited ( Formerly Known As Dell Software India Private Limited), Bengaluru vs. Income Tax Officer (International Taxation), Ward-1(2), Bengaluru

In the result, appeal of the assessee is allowed

ITA 419/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri Chandra Poojariassessment Year : 2019-20 M/S. Sonicwall Technology Systems India Vs. Ito, Private Limited Ward International Taxation – 1(2), (Formerly Known As Dell Software India Pvt. Ltd.,) Bengaluru. Embassy Tech Village 3Rd & 4Th Floor, Block-F, Devarabisanahalli, Varthur Hobli, Bengaluru – 560 103. Pan : Aaacq 1441 N Assessee By : Smt. Tanmayee Rajkumar, Advocate Revenue By : Shri. Priyadarshi Mishra, Additional Cit(Dr)(Itat), Bengaluru Date Of Hearing : 08.11.2021 Date Of Pronouncement : 10.11.2021 O R D E R

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru

Section 13Section 139Section 139(1)Section 154Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year : 2019-20 M/s. Sonicwall Technology Systems India Vs. ITO, Private Limited Ward International Taxation – 1(2), (formerly known as Dell Software India Pvt. Ltd.,) Bengaluru. Embassy Tech Village 3rd and 4th Floor, Block-F, Devarabisanahalli, Varthur Hobli, Bengaluru – 560 103. PAN : AAACQ 1441 N Assessee by : Smt. Tanmayee Rajkumar, Advocate Revenue by : Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 08.11.2021 Date of Pron…

Everestims Technologies Private Limited, Bangalore vs. DCIT, CPC, Bangalore

In the result, both the appeals of the assessee are allowed

ITA 408/BANG/2021[2019-20]Status: DisposedITAT Bangalore09 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri B. R. Baskaran

For Appellant: Shri. Shambu Sharma, CAFor Respondent: Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.407, 408/Bang/2021 Assessment Years : 2018-19, 2019-20 M/s. Everestims Technologies Private Vs. DCIT, Limited, Central Processing Centre, Site No.14, PID No.57-166-14, Bengaluru. Axis One 4, 3rd Floor 15th Cross, 100 Feet Ring Road, 4th Phase, JP Nagar, Bengaluru – 560 078. PAN : AAECE 6095 N Assessee by : Shri. Shambu Sharma, CA Revenue by : Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 02.11.2021 Date of Pronouncement : 09.11.2…

Everestims Technologies Private Limited, Bangalore vs. DCIT, CPC, Bangalore

In the result, both the appeals of the assessee are allowed

ITA 407/BANG/2021[2018-19]Status: DisposedITAT Bangalore09 Nov 2021AY 2018-19

Bench: Shri N.V. Vasudevanand Shri B. R. Baskaran

For Appellant: Shri. Shambu Sharma, CAFor Respondent: Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

Aspiration Advertising Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Processing Centre, Bangalore

In the result, both the appeals of the assessee are allowed

ITA 341/BANG/2021[2019-20]Status: DisposedITAT Bangalore12 Oct 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri Chandra Poojari

For Appellant: NoneFor Respondent: Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 37Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.340, 341/Bang/2021 Assessment Years : 2018-19, 2019-20 M/s. Aspiration Advertising Private Limited, Vs. DCIT, No.301, No.16, Golden Bell Apartments, Central Processing Centre, 8th A Cross, Kodihalli, Bengaluru. Bengaluru. PAN : AAECA 7711 M Assessee by : None Revenue by : Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 11.10.2021 Date of Pronouncement : 12.10.2021 O R D E R Per N. V. Vasudevan, Vice President Theseare appeals filed by t…

Aspiration Advertising Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Processing Centre, Bangalore

In the result, both the appeals of the assessee are allowed

ITA 340/BANG/2021[2018-19]Status: DisposedITAT Bangalore12 Oct 2021AY 2018-19

Bench: Shri N.V. Vasudevanand Shri Chandra Poojari

For Appellant: NoneFor Respondent: Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 37Section 43B

M/S Mplex Networks Pvt Ltd, Bangalore vs. Assistant Commissioner of Income Tax Circle-4(1)(4), Bangalore

In the result, both the appeals are partly allowed for statistical purposes

ITA 3371/BANG/2018[2014-15]Status: DisposedITAT Bangalore27 Sept 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh Joijode, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 36(1)(iv)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 3370 & 3371/Bang/2018 Assessment years : 2013-14 & 2014-15 Mplex Networks Pvt. Ltd., Vs. The Assistant Commissioner No.109, 3rd Floor, K.H. Road, of Income Tax, Bengaluru – 560 027. Circle 4(1)(2), PAN: AAFCA 3629K Bengaluru. APPELLANT RESPONDENT Appellant by : Shri Yogesh Joijode, CA Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 07.09.2021 Date of Pronouncement : 27.09.2021 O R D E R Per Chandra Poojari, Account…

M/S Mplex Networks Private Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-4(1)(2), Bangalore

In the result, both the appeals are partly allowed for statistical purposes

ITA 3370/BANG/2018[2013-14]Status: DisposedITAT Bangalore27 Sept 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Yogesh Joijode, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 36(1)(iv)

U and T Tractor Spares Private Limited, Jodhpur vs. ACIT/DCIT, Circle-1, Jodhpur

In the result, the appeals filed by the respective assessees are allowed

ITA 43/JODH/2021[2018-19]Status: DisposedITAT Jodhpur06 Aug 2021AY 2018-19

For Appellant: Shri Raksha Birla (C.A.) & Shri Mohit Soni (C.A.)For Respondent: Miss Kajal Singh (JCIT)

Section 139(1)Section 143(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCH, JODHPUR BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM ITA. No. 05/JODH/2021 Assessment Year: 2019-20 Mohangarh Engineers and Construction Vs. The DCIT, Company, CPC, 181A, Ajit Colony, Bangalore, Jodhpur PAN/GIR No.: AANFM 4741 R Appellant Respondent ITA. No. 28 & 29/JODH/2021 Assessment Years: 2018-19 & 2019-20 Pali Urban Cooperative Bank Ltd. Vs. The ADIT, CPC, SA-4, Pali Urban Bank Head Office, Bangalore, Gurlal Marg Mandia Road, Pali. PAN/GIR No.: AAFAP 2727 F Appellant Respondent ITA. No. 43/JODH/2021 Assessment Year: 2018-19 U and T Tra…

Premier Agencies, Hyderabad vs. ACIT, Circle-5(1), Hyderabad

In the result, assessee’s appeal is allowed

ITA 232/HYD/2017[2009-10]Status: DisposedITAT Hyderabad17 Jan 2020AY 2009-10

Bench: Smt. P. Madhavi Deviassessment Year: 2009-10

For Appellant: Sri Tej Prakash ToshniwalFor Respondent: Smt. N. Swapna, DR

Section 143(3)Section 148Section 36(1)(va)

…ITA No 232 of 2017 Premier Agencies Hyderabad. IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ SMC Bench, Hyderabad Before Smt. P. Madhavi Devi, Judicial Member Assessment Year: 2009-10 M/s. Premier Agencies Vs. Asstt. Commissioner of Hyderabad Income Tax, Circle 5(1) PAN: AACFP1590Q Hyderabad (Appellant) (Respondent) Assessee by: Sri Tej Prakash Toshniwal Revenue by: Smt. N. Swapna, DR Date of hearing: 09/01/2020 Date of pronouncement: 17/01/2020 ORDER This is assessee’s appeal for the A.Y 2009-10 against the order of the CIT (A)-4, Hyderabad, dated 21-11-2016. 2. Brief facts of the case are that t…

ACIT, New Delhi vs. M/S. Digicall Teleservices P. Ltd., New Delhi

In the result, appeal of the Department allowed for statistical purposes

ITA 238/DEL/2017[2013-14]Status: DisposedITAT Delhi05 Dec 2019AY 2013-14

Bench: Shri Bhavnesh Saini & Shri B.R.R. Kumar

For Appellant: -None-For Respondent: Ms. Ashima Neb, Sr. D.R

Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “B” : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER ITA.No.238/Del./2017 Assessment Year 2013-2014 The ACIT, M/s. Digicall Teleservices Central Circle 25, Room vs P. Ltd., D-7 Dhawandeep No.322, III Floor, ARA Apartments, 6 Jantar Centre, Jhandewalan Mantar Road, New Delhi. PIN – 110 001 PAN AABCP9794Q Extn., New Delhi. (Appellant) (Respondent) For Revenue : Ms. Ashima Neb, Sr. D.R. For Assessee : -None- Date of Hearing : 05.12.2019 Date of Pronouncement : 05.12.2019 ORDER PER BHAVNESH SAINI, J.M. This appeal by Re…

Selva Gold Covering Pvt. Ltd., Coimbatore vs. DCIT, Coimbatore

In the result, the Revenue's appeal is dismissed

ITA 693/CHNY/2017[2013-14]Status: DisposedITAT Chennai25 Nov 2019AY 2013-14

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar"नधा(रण वष( /Assessment Year: 2013-14

For Appellant: Ms.R.Anitha, JCITFor Respondent: 11.11.2019

Section 139(1)Section 143(3)Section 2(24)(x)Section 36Section 43B

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER "नधा(रण वष( /Assessment Year: 2013-14 v. M/s.Selva Gold Covering Pvt. Ltd., The Deputy Commissioner of No.1127, Ribbon Building, Income-tax, Big Bazaar Street, Corporate Circle-2, Coimbatore-641 001. Coimbatore-641 018. [PAN: AADCS0688Q] (अपीलाथ+/Appellant) (,-यथ+/Respondent) : Mr.N.Arjunraj , Adv. अपीलाथ+ क. ओर से/ Appellant by : Ms.R.Anitha, JCIT ,-यथ+ क. ओर से /Re…

Hindustan Apparel Industries, Mumbai vs. Assistant Commissioner of Income Tax 21(3), Mumbai

In the result , appeal of the assessee in ITA no

ITA 215/MUM/2018[2014-15]Status: DisposedITAT Mumbai15 Mar 2019AY 2014-15

Bench: Shri Ramit Kochar & Shri Ravish Soodआयकर अपीऱ सं./I.T.A. No.214 & 215/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14 & 2014-15) बिाम/ Hindustan Apparel Acit 21(3), Industries, Piramal Chambers, Unit No. 4, Lower Parel, Mumbai V. Bradys Glady Plaza, Senapati Bapat Marg, Lower Parel, Mumbai-400025 स्थायी ऱेखा सं./ Pan: Aaafh0455J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Vijay Kumar S. Biyani Revenue By: Shri. Manoj Kumar Singh (Dr) सुनवाई की तारीख /Date Of Hearing : 24.01.2019 घोषणा की तारीख /Date Of Pronouncement : 15.03.2019 आदेश / O R D E R Per Ramit Kochar: These Two Appeals, Filed By Assessee, Being Ita No. 214 & 215/Mum/2018, Are Directed Against Common Appellate Order Dated 23.10.2017 In Appeal No. Cit(A)-33/Rg.21/260/2016-17 & 846/2016- 17, Passed By Learned Commissioner Of Income Tax (Appeals)-33, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2013-14 & 2014-15 Respectively, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Two Separate Assessment Order(S) Dated 03.03.2016 & 28.12.2016 Respectively Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) Both U/S 143(3) Of The Income-Tax

For Appellant: Shri. Vijay Kumar S. BiyaniFor Respondent: Shri. Manoj Kumar Singh (DR)

Section 139(1)Section 143(3)Section 2(24)(x)Section 36

…आयकर अपीऱीय अधिकरण “H” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपीऱ सं./I.T.A. No.214 & 215/Mum/2018 (नििाारण वर्ा / Assessment Year : 2013-14 & 2014-15) बिाम/ Hindustan Apparel ACIT 21(3), Industries, Piramal Chambers, Unit No. 4, Lower Parel, Mumbai v. Bradys Glady Plaza, Senapati Bapat Marg, Lower Parel, Mumbai-400025 स्थायी ऱेखा सं./ PAN: AAAFH0455J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Vijay Kumar S. Biyani Revenue by: Shri. Manoj Kumar Singh (DR) सुनवाई की…