141/228 Taxman 340 Bihar State Warehousing Corpn. Ltd. v. CIT

224 Taxmann 12High Court2011#6118 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2022.

Also reported as

368 ITR 410

Issues it is cited on

specified fundsection 34(1)(iv)section 43b(b)section 34(1)retrospective amendmentsection 36(1)(iv)section 34section 2(24)(x)section 2(24)section 36(1)(va)section 43bsection 28

Judgments citing 141/228 Taxman 340 Bihar State Warehousing Corpn. Ltd. v. CIT

M/S. SURESH ELECTRICALS,BELLARY vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, appeal of the assessee is dismissed

ITA 724/BANG/2022[2018-19]Status: DisposedITAT Bangalore25 Nov 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 M/S. Suresh Electricals, Vs. Dcit, Ward No.25, Cmc T. S. No.227, Tilak Cpc, Nagar, Khb Colony, Bengaluru. Bellary – 583 101. Pan : Abyfs 9751 M Appellant Respondent Assessee By : Shri. B. S. Balachandran, Advocate Revenue By : Shri. Ganesh R. Ghale, Standing Counsel Date Of Hearing : 23.11.2022 Date Of Pronouncement : 24.11.2022 O R D E R This Is An Appeal By The Assessee Directed Against The Order Of Nfac, Delhi, Dated 12.07.2022, Relating To Assessment Year 2018-19. 2. The Only Issue That Arises For Consideration In This Appeal Is As To Whether The Revenue Authorities Were Justified In Disallowing Payment Made To Esi/Pf Being Employees’ Share Of Contribution Under Section 36(1)(Va) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). 3. In This Regard, It Is Pertinent To Note That The Employee Provident Fund & Miscellaneous Provisions Act, 1952 Was Promulgated To Provide For Such Institution Of Provident Funds, Pension Fund & Deposit-Linked Insurance Fund For Employees In Factories & Other Establishments. It Aims To Build Adequate Retirement Corpus For The Salaried Class Of Employees. The Fund Includes Contributions From The Employer & Employee Both, Page 2 Of 14

For Appellant: Shri. B. S. Balachandran, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Section 2Section 2(24)(x)Section 36(1)(va)

…xmann.com 160 (Punj & Har.) CIT v. Ghatge Patil Page 8 of 14 Transports Ltd. [2014] 368 ITR 749/[2015] 53 taxmann.com 141/228 Taxman 340 Bihar State Warehousing Corpn. Ltd. vs. CIT [2016] 368 ITR 410 (Patna) CIT vs. Vijay Shree Ltd. [2014] 43 taxmann.com 396/224 Taxmann 12 (Cal.) (Mag.) CIT v. Industrial Security & Intelligence India Pvt. Ltd. [Tax Case (Appeal) Nos. 585 and 586 of 2015 & M.P. No. 1 of 2015, dated 24.7.2015 Gauhati High Court in the case of CIT vs. George Williamson (Assam) Ltd. [2006] 284 ITR 619 (Gauhati). 14. In so far as the disallowance of employee share of PF is concerned, the CIT(A) refer…

BHORUKA FABCONS PRIVATE LIMITED,MYSURU vs. THE ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALORE

In the result, appeal of the assessee is dismissed

ITA 910/BANG/2022[2020-21]Status: DisposedITAT Bangalore24 Nov 2022AY 2020-21

Bench: Shri N. V. Vasudevanassessment Year : 2020-21 M/S. Bhoruka Fabcons Pvt. Ltd., Vs. The Assistant Director Of Income Tax, No.427E, Hebbal Industrial Area, Cpc, Mysuru – 570 016. Bengaluru. Pan : Aaccb 9377 N Appellant Respondent Assessee By : Shri. Bhargava S. N, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel Date Of Hearing : 23.11.2022 Date Of Pronouncement : 24.11.2022 O R D E R This Is An Appeal By The Assessee Directed Against The Order Of Nfac, Delhi, Dated 28.07.2022, Relating To Assessment Year 2020-21. 2. The Only Issue That Arises For Consideration In This Appeal Is As To Whether The Revenue Authorities Were Justified In Disallowing Payment Made To Esi/Pf Being Employees’ Share Of Contribution Under Section 36(1)(Va) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). 3. In This Regard, It Is Pertinent To Note That The Employee Provident Fund & Miscellaneous Provisions Act, 1952 Was Promulgated To Provide For Such Institution Of Provident Funds, Pension Fund & Deposit-Linked Insurance Fund For Employees In Factories & Other Establishments. It Aims To Build Adequate Retirement Corpus For The Salaried Class Of Employees. The Fund Includes Contributions From The Employer & Employee Both, Calculated In The Prescribed Manner Under The Relevant Act. As Per Page 2 Of 13

For Appellant: Shri. Bhargava S. N, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Section 2Section 2(24)(x)Section 36(1)(va)

…xman 207/37 taxmann.com 160 (Punj & Har.) CIT v. Ghatge Patil Transports Ltd. [2014] 368 ITR 749/[2015] 53 taxmann.com 141/228 Taxman 340 Bihar State Warehousing Corpn. Ltd. vs. CIT [2016] 368 ITR 410 (Patna) CIT vs. Vijay Shree Ltd. [2014] 43 taxmann.com 396/224 Taxmann 12 (Cal.) (Mag.) CIT v. Industrial Security & Intelligence India Pvt. Ltd. [Tax Case (Appeal) Nos. 585 and 586 of 2015 & M.P. No. 1 of 2015, dated 24.7.2015 Gauhati High Court in Page 8 of 13 the case of CIT vs. George Williamson (Assam) Ltd. [2006] 284 ITR 619 (Gauhati). 14. In so far as the disallowance of employee share of PF is concerned, th…

CHASE SECURITY,BANGALORE vs. INCOME TAX OFFICER, WARD-6(3)(1), BANGALORE

In the result, appeal of the assessee is dismissed

ITA 796/BANG/2022[2018-19]Status: DisposedITAT Bangalore23 Nov 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 M/S. Chase Security, Vs. The Ito, No.16/A, 1St Floor, Millar Tank Bund Ward – 6(3)(1), Cpc, Road, Vasanth Nagar, Bengaluru. Bengaluru – 560 052. Pan : Aaefc 2412 L Appellant Respondent Assessee By : Smt. Sheethal Borkar, Advocate Revenue By : Shri. Ganesh R. Ghale, Standing Counsel Date Of Hearing : 21.11.2022 Date Of Pronouncement : 23.11.2022 O R D E R This Is An Appeal By The Assessee Directed Against The Order Dated 29.04.2021 By The Nfac, Delhi Relating To Assessment Year 2018-19. 2. The Only Issue That Arises For Consideration In This Appeal Is As To Whether The Revenue Authorities Were Justified In Disallowing Payment Made To Esi/Pf Being Employees’ Share Of Contribution Under Section 36(1)(Va) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). 3. In This Regard, It Is Pertinent To Note That The Employee Provident Fund & Miscellaneous Provisions Act, 1952 Was Promulgated To Provide For Such Institution Of Provident Funds, Pension Fund & Deposit-Linked Insurance Fund For Employees In Factories & Other Establishments. It Aims To Build Adequate Retirement Corpus For The Salaried Class Of Employees. The Fund Includes Contributions From The Employer & Employee Both, Page 2 Of 14

For Appellant: Smt. Sheethal Borkar, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel
Section 2Section 2(24)(x)Section 36(1)(va)

…xmann.com 160 (Punj & Har.) CIT v. Ghatge Patil Page 8 of 14 Transports Ltd. [2014] 368 ITR 749/[2015] 53 taxmann.com 141/228 Taxman 340 Bihar State Warehousing Corpn. Ltd. vs. CIT [2016] 368 ITR 410 (Patna) CIT vs. Vijay Shree Ltd. [2014] 43 taxmann.com 396/224 Taxmann 12 (Cal.) (Mag.) CIT v. Industrial Security & Intelligence India Pvt. Ltd. [Tax Case (Appeal) Nos. 585 and 586 of 2015 & M.P. No. 1 of 2015, dated 24.7.2015 Gauhati High Court in the case of CIT vs. George Williamson (Assam) Ltd. [2006] 284 ITR 619 (Gauhati). 14. In so far as the disallowance of employee share of PF is concerned, the CIT(A) refer…

SRG EARTH RESOURCES PVT. LTD.,KOLKATA vs. PCIT-2, KOLKATA

In the result, grounds raised by the assessee company are allowed and accordingly the appeal of the assessee is allowed as aforesaid

ITA 165/KOL/2022[2017-18]Status: DisposedITAT Kolkata28 Sept 2022AY 2017-18

Bench: Shri Manish Borad & Shri Sonjoy Sarmaassessment Year: 2017-18 Srg Earth Resources Acit, Circle-5(1), Private Limited Kolkata 16, Ganesh Chandra Vs. Avenue, Gandhi House, Dalhousie, Kolkata – 700013. Pan: Aajcs2276A (Appellant) (Respondent) Present For: Appellant By : Shri S.S. Gupta, Ar Respondent By : Md. Ghayas Uddin, Cit(Dr) Date Of Hearing : 13.07.2022 Date Of Pronouncement : 28.09.2022 O R D E R Per Sonjoy Sarma: This Appeal Is Directed Against The Order Passed U/S 263 Of The Income-Tax Act, 1961 (‘The Act’), By The Ld. Pcit, Kolkata-2 For A.Y. 2017-18 Vide Order Dated 17.10.2019. 2. Brief Facts Of The Case Are That The Assessee Company Is Engaged In The Business Of Work Contracts Of Various Steel Plant. The Assessee- Company Filed Its Return Of Income On 31.10.2017 Declaring Total Income Of Rs. 2,30,49,880/-. The Case Of The Assessee-Company Was Selected For Scrutiny Through Cass & The Statutory Notices U/S 143(2) & 142(1) Of The Act Were Issued & Duly Served Upon The Assessee-Company In Response To Which Compliance Letters, Submissions & Copies Of Relevant Documents Were Furnished By The Assessee-Company.

For Appellant: Shri S.S. Gupta, ARFor Respondent: MD. Ghayas Uddin, CIT(DR)
Section 143(2)Section 143(3)Section 263Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “A”, KOLKATA BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI SONJOY SARMA, JUDICIAL MEMBER Assessment Year: 2017-18 SRG EARTH RESOURCES ACIT, CIRCLE-5(1), PRIVATE LIMITED Kolkata 16, Ganesh Chandra Vs. Avenue, Gandhi House, Dalhousie, Kolkata – 700013. PAN: AAJCS2276A (Appellant) (Respondent) Present for: Appellant by : Shri S.S. Gupta, AR Respondent by : MD. Ghayas Uddin, CIT(DR) Date of Hearing : 13.07.2022 Date of Pronouncement : 28.09.2022 O R D E R PER SONJOY SARMA, JUDICIAL MEMBER: This appeal is directed against the order passed u/s 263 of the Inco…

SRG EARTH RESOURCES PVT LTD,KOLKATA vs. ACIT, CIR. 5(1), KOLKATA

In the result, grounds raised by the assessee company are allowed and accordingly the appeal of the assessee is allowed as aforesaid

ITA 95/KOL/2021[2016-17]Status: DisposedITAT Kolkata24 Feb 2022AY 2016-17

Bench: Shri Rajpal Yadav, Vice- & Shri Girish Agrawalassessment Year: 2016-17 Srg Earth Resources Acit, Circle-5(1), Private Limited Kolkata 16, Ganesh Chandra Vs. Avenue, Gandhi House, Dalhousie, Kolkata – 700013. Pan: Aajcs2276A (Appellant) (Respondent) Present For: Appellant By : Shri S.S. Gupta, Ar Respondent By : Md. Ghayas Uddin, Cit(Dr) Date Of Hearing : 09.02.2022 Date Of Pronouncement : 24.02.2022 O R D E R Per Girish Agrawal: This Appeal Is Directed Against The Order Passed U/S 263 Of The Income-Tax Act, 1961 (‘The Act’), By The Ld. Pcit, Kolkata-2 For A.Y. 2016-17 Vide Order Dated 22.02.2021. 2. Facts Briefly Stated As Culled Out From The Records Are That The Assessee Company Is Engaged In The Business Of Operation & Maintenance Of Coke Oven Plant For Various Steel Manufacturing Companies. The Assessee Company Filed Its Return Of Income For The Assessment Year 2016-17 On 08.10.2016 Declaring Total Income Of Rs. 1,46,03,550/-. The Case Of The Assessee Company Was Selected For Scrutiny Through Cass & Statutory Notices U/S 143(2) & 142(1) Of The Act Were Issued & Duly Served Upon The Assessee Company In Response To Which Compliance Letters, Submissions & Copies Of 2 Srg Earth Resources Private Limited A.Y. 2016-17 Relevant Documents Were Furnished By The Assessee Company. Assessment Order U/S 143(3) Of The Income-Tax Act, 1961 (The Act) Was Passed On 14.12.2018 Determining Total Income At Rs. 1,47,86,650/-.

For Appellant: Shri S.S. Gupta, ARFor Respondent: MD. Ghayas Uddin, CIT(DR)
Section 143(2)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “A”, KOLKATA BEFORE SHRI RAJPAL YADAV, VICE-PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2016-17 SRG EARTH RESOURCES ACIT, CIRCLE-5(1), PRIVATE LIMITED Kolkata 16, Ganesh Chandra Vs. Avenue, Gandhi House, Dalhousie, Kolkata – 700013. PAN: AAJCS2276A (Appellant) (Respondent) Present for: Appellant by : Shri S.S. Gupta, AR Respondent by : MD. Ghayas Uddin, CIT(DR) Date of Hearing : 09.02.2022 Date of Pronouncement : 24.02.2022 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal is directed against the order passed u/s 263 of the…

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…

D.C.I.T.,CIRCLE-2(2), KOLKATA vs. M/S SRIJAN CEMENTS LTD., KOLKATA

In the result appeal of the assessee is allowed in part and the appeal of the In the result appeal of the assessee is allowed in part and the appeal of the revenue is dismissed

ITA 1444/KOL/2019[2013-14]Status: DisposedITAT Kolkata05 May 2021AY 2013-14

Bench: Sri J. Sudhakar Reddy, Hon’Ble & Sri Aby T. Varkey, Hon’Ble) Assessment Year: 2013-14 Deputy Commissioner Of Income Tax, Circle-2(2), Kolkata....................................……......Appellant

Section 250Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Hon’ble Accountant Member & Sri Aby T. Varkey, Hon’ble Judicial Member) Assessment Year: 2013-14 Deputy Commissioner of Income Tax, Circle-2(2), Kolkata....................................……......Appellant Vs. M/s. Srijan Cements Ltd……….......……………………..................................……………..…...........Respondent AMP Vaisaakhi Room No. 702 AG-112 Sector-II Salt Lake Kolkata -700 091 [PAN : AABCP 8303 P] Assessment Year:- 2013-14 M/s. Srijan Cements Ltd……….......……………………..................................………………..…...…

D.C.I.T.,CIRCLE-3(1), KOLKATA vs. SHRI RAMESH PRASAD SAO, KOLKATA

In the result, all the appeals of the revenue are dismissed

ITA 1875/KOL/2019[2016-17]Status: DisposedITAT Kolkata24 Aug 2020AY 2016-17

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1875, 1300 & 1299/Kol/2019 ("नधा"रणवष" / Assessment Years:2016-17, 2015-16 & 2012-13)

For Appellant: Shri Supriyo Pal, Addl. CITFor Respondent: Shri Miraj D Shah, A.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.1875, 1300 & 1299/Kol/2019 ("नधा"रणवष" / Assessment Years:2016-17, 2015-16 & 2012-13) DCIT, Circle-3(1), Kolkata Vs. Shri Ramesh Prasad Sao 91A/1. Avani Signature, Park Street, 2nd Floor, Kolkata-700016 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ALAPS 8363 F (Appellant) .. (Respondent) Appellant by : Shri Supriyo Pal, Addl. CIT Respondent by :Shri Miraj D Shah, A.R सुनवाईक"तार"ख/ Date of Hearing : 09/07/2020 घोषणाक"तार"ख/Date of Pronouncement : 24/08/2020 आदेश / O R D E R Per Dr. A.L. Saini, AM…

DCIT, CIRCLE-3(1), KOLKATA, KOLKATA vs. SHRI RAMESH PRASAD SAO, KOLKATA

In the result, all the appeals of the revenue are dismissed

ITA 1300/KOL/2019[2015-16]Status: DisposedITAT Kolkata24 Aug 2020AY 2015-16

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1875, 1300 & 1299/Kol/2019 ("नधा"रणवष" / Assessment Years:2016-17, 2015-16 & 2012-13)

For Appellant: Shri Supriyo Pal, Addl. CITFor Respondent: Shri Miraj D Shah, A.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.1875, 1300 & 1299/Kol/2019 ("नधा"रणवष" / Assessment Years:2016-17, 2015-16 & 2012-13) DCIT, Circle-3(1), Kolkata Vs. Shri Ramesh Prasad Sao 91A/1. Avani Signature, Park Street, 2nd Floor, Kolkata-700016 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ALAPS 8363 F (Appellant) .. (Respondent) Appellant by : Shri Supriyo Pal, Addl. CIT Respondent by :Shri Miraj D Shah, A.R सुनवाईक"तार"ख/ Date of Hearing : 09/07/2020 घोषणाक"तार"ख/Date of Pronouncement : 24/08/2020 आदेश / O R D E R Per Dr. A.L. Saini, AM…

DCIT, CIRCLE-3(1), KOLKATA, KOLKATA vs. SHRI RAMESH PRASAD SAO, KOLKATA

In the result, all the appeals of the revenue are dismissed

ITA 1299/KOL/2019[2013-13]Status: DisposedITAT Kolkata24 Aug 2020AY 2013-13

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.1875, 1300 & 1299/Kol/2019 ("नधा"रणवष" / Assessment Years:2016-17, 2015-16 & 2012-13)

For Appellant: Shri Supriyo Pal, Addl. CITFor Respondent: Shri Miraj D Shah, A.R
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.1875, 1300 & 1299/Kol/2019 ("नधा"रणवष" / Assessment Years:2016-17, 2015-16 & 2012-13) DCIT, Circle-3(1), Kolkata Vs. Shri Ramesh Prasad Sao 91A/1. Avani Signature, Park Street, 2nd Floor, Kolkata-700016 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ALAPS 8363 F (Appellant) .. (Respondent) Appellant by : Shri Supriyo Pal, Addl. CIT Respondent by :Shri Miraj D Shah, A.R सुनवाईक"तार"ख/ Date of Hearing : 09/07/2020 घोषणाक"तार"ख/Date of Pronouncement : 24/08/2020 आदेश / O R D E R Per Dr. A.L. Saini, AM…

DCIT, CIRCLE - 8(1), , KOLKATA vs. M/S. APEEJAY SURRENDRA PARK HOTELS LIMITED , KOLKATA

Appeal is dismissed

ITA 2158/KOL/2018[2012-13]Status: DisposedITAT Kolkata29 Jan 2020AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13

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

…आयकर अपील"य अधीकरण, "यायपीठ – “ए” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2012-13 DCIT, Circle-8(1), V/s. M/s Apeejay Surrendra Aayakar Bhawan,5th park Hotels Ltd., The Floor,P-7,Chowringhee Park, 17, Park Street, Square,Kolkata-700 069 Kolkata-700 016 [PAN No.AAACB 7961 L] PAN No. .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Ram Bilash Meena, CIT-DR अपीलाथ" क" ओर से/By Appellant Shri Manish Tiwari, FCA ""यथ" क" ओर से/By Respondent 16-01-2020 सुनवाई क" तार"ख/Date of Hearing 29-01-2020 घ…

ACIT, CIRCLE - 1(1), KOLKATA, KOLKATA vs. M/S. MCNALLY SAYAJI ENGINEERING LIMITED, KOLKATA

Appeal is dismissed

ITA 1173/KOL/2018[2013-14]Status: DisposedITAT Kolkata17 Jan 2020AY 2013-14

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godaraassessment Year:2013-14 Acit, Circle-1(1), P- M/S Mcnally Sayajt बनाम 7,Chowringhee Square, Engineering Ltd., 4, / R.No.20, 7Thfloor, V/S. Mangoe Lane, Kolkat-A7A00 069 Kolkata-700 001 [Pan No.Aaccs 5491 A] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Ram Bilash Meena, Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri Aplesh Gupta, Aca ""यथ" क" ओर से/By Respondent 07-01-2020 सुनवाई क" तार"ख/Date Of Hearing 17-01-2020 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2013-14 Arises Against The Commissioner Of Income Tax (Appeals)-I, Kolkata Dated 13.03.2018, Passed In Case No.10199/Cit(A)-1/Circle-1(1)/2016-17, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’ Heard Both The Parties. Case File Perused. 2. The Revenue’S Former Substantive Ground Pleads That The Cit(A) Has Erred In Law & On Facts In Deleting The Employees Contribution To Provident Fund Disallowance Of ₹20,38,637/- Despite The Fact That The Same Had Been Deposited After The Due Date As Per The Specific Provision In The Corresponding Statue. It Fails To Dispute That The Assessee’S Impugned Credit Had Been Made Very Well Before The Date Of Filing Return & Therefore, This Disallowance Made U/S. 36(1)(Va) R.W.S. 43B Of The Act Is Not Sustainable As Per Hon'Ble Jurisdictional High Court’S Decision In Cit Vs. M/S Vijay

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

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri P.M.Jagtap, Vice-President and Shri S.S.Godara, Judicial Member Assessment Year:2013-14 ACIT, Circle-1(1), P- M/s McNally Sayajt बनाम 7,Chowringhee Square, Engineering Ltd., 4, / R.No.20, 7thFloor, V/s. Mangoe Lane, Kolkat-a7a00 069 Kolkata-700 001 [PAN No.AACCS 5491 A] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Ram Bilash Meena, CIT-DR अपीलाथ" क" ओर से/By Appellant Shri Aplesh Gupta, ACA ""यथ" क" ओर से/By Respondent 07-01-2020 सुनवाई क" तार"ख/Date of Hearing 17-01-2020 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER S.S.Godara…

ACIT, CC-3(2), KOLKATA, KOLKATA vs. M/S. NARAYANI SONS. PVT. LTD., KOLKATA

In the result, all the appeals of revenue are dismissed

ITA 1798/KOL/2017[2014-15]Status: DisposedITAT Kolkata21 Aug 2018AY 2014-15

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 43B

…1 ITA No. 1796-1798/Kol/2017 Naaraayani Sons Pvt. Ltd., AYs 2012-13 to 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. Nos. 1796 to 1798/Kol/2017 Assessment Years: 2012-13 to 2014-15 Assistant Commissioner of Income-tax, Vs. M/s. Naaraayani Sons Pvt. Ltd. C.C. 3(2), Kolkata. (PAN: AADCM7262N) Appellant Respondent Date of Hearing 31.07.2018 Date of Pronouncement 21.08.2018 For the Appellant Shri A. Bhattach…

ACIT, CC-3(2), KOLKATA, KOLKATA vs. M/S. NARAYANI SONS. PVT. LTD., KOLKATA

In the result, all the appeals of revenue are dismissed

ITA 1797/KOL/2017[2013-14]Status: DisposedITAT Kolkata21 Aug 2018AY 2013-14

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 43B

…1 ITA No. 1796-1798/Kol/2017 Naaraayani Sons Pvt. Ltd., AYs 2012-13 to 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. Nos. 1796 to 1798/Kol/2017 Assessment Years: 2012-13 to 2014-15 Assistant Commissioner of Income-tax, Vs. M/s. Naaraayani Sons Pvt. Ltd. C.C. 3(2), Kolkata. (PAN: AADCM7262N) Appellant Respondent Date of Hearing 31.07.2018 Date of Pronouncement 21.08.2018 For the Appellant Shri A. Bhattach…

ACIT, CC-3(2), KOLKATA, KOLKATA vs. M/S. NARAYANI SONS. PVT. LTD., KOLKATA

In the result, all the appeals of revenue are dismissed

ITA 1796/KOL/2017[2012-13]Status: DisposedITAT Kolkata21 Aug 2018AY 2012-13

Bench: "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/And "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, Am & Shri A. T. Varkey, Jm]

Section 43B

…1 ITA No. 1796-1798/Kol/2017 Naaraayani Sons Pvt. Ltd., AYs 2012-13 to 2014-15 आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH: KOLKATA (सम")Before "ी जे. सुधाकर रे"डी, लेखा सद"य एवं/and "ी ऐ. ट". वक", "यायीक सद"य) [Before Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM] I.T.A. Nos. 1796 to 1798/Kol/2017 Assessment Years: 2012-13 to 2014-15 Assistant Commissioner of Income-tax, Vs. M/s. Naaraayani Sons Pvt. Ltd. C.C. 3(2), Kolkata. (PAN: AADCM7262N) Appellant Respondent Date of Hearing 31.07.2018 Date of Pronouncement 21.08.2018 For the Appellant Shri A. Bhattach…

M/S SARASWATY PRESS LIMITED,KOLKATA vs. THE DCIT, CIRCLE-10, KOLKATA, KOLKATA

ITA 2220/KOL/2016[2011-12]Status: DisposedITAT Kolkata20 Jul 2018AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 36(2)Section 36(2)(i)

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.1793 &2219/Kol/2016 Assessment Year :2012-13 ACIT, Circle-10(2) V/s. M/s Saraswaty Press Ltd., P-7 Chowringhee 11, B.T. Road, Belgharia, Square, 3rd Floor, Kolkata-700 056 Kolkata-69 [PAN No.AAECS 6328 J] M/s Saraswaty DCIT, Circle-10 Press Ltd, 11, B.T. V/s. P-7, Chowringhee Road, 3rd Floor, Aayakar Road, Belgharia, Kolkata-700056 Bhawan, Kolkata-69 .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year: 2011-12 M/s Saraswa…

ACIT, CIRCLE-10(2), KOLKATA, KOLKATA vs. M/S SARASWATY PRESS LTD., KOLKATA

ITA 1793/KOL/2016[2012-13]Status: DisposedITAT Kolkata20 Jul 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 36(2)Section 36(2)(i)

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.1793 &2219/Kol/2016 Assessment Year :2012-13 ACIT, Circle-10(2) V/s. M/s Saraswaty Press Ltd., P-7 Chowringhee 11, B.T. Road, Belgharia, Square, 3rd Floor, Kolkata-700 056 Kolkata-69 [PAN No.AAECS 6328 J] M/s Saraswaty DCIT, Circle-10 Press Ltd, 11, B.T. V/s. P-7, Chowringhee Road, 3rd Floor, Aayakar Road, Belgharia, Kolkata-700056 Bhawan, Kolkata-69 .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year: 2011-12 M/s Saraswa…

ACIT, CC-XX, KOLKATA, KOLKATA vs. M/S. PAHARPUR COOLING TOWERS LIMITED, KOLKATA

In the result, this ground is allowed

ITA 1370/KOL/2010[2001-02]Status: DisposedITAT Kolkata15 Mar 2017AY 2001-02

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

For Appellant: Shri Sallong Yaden, Addl. CITFor Respondent: Shri Navin Verma & Nitin Agarwal, ARs
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri S. S. Viswanethra Ravi, JM] I.T.A Nos.1370 to 1374/Kol/2010 Assessment Years: 2001-02 to 2005-06 Assistant Commissioner of Income-tax, Vs. Paharpur Cooling Towers Ltd. Central Circle-XX, Kolkata. (PAN: AABCP8017C) (Appellant) (Respondent) Date of hearing: 07.03.2017 Date of pronouncement: 15.03.2017 For the Appellant: Shri Sallong Yaden, Addl. CIT For the Respondent: Shri Navin Verma & Nitin Agarwal, ARs ORDER Per Shri M. Balaganesh, AM: All these appeals by revenue are arising out of separate orders of CIT(A)-XXXII…

JAMES SCARIA KOCHUPUTHENPARAMPIL,MUMBAI vs. ASST CIT CIR20(1), MUMBAI

In the result, the appeal of the assessee is allowed

ITA 7264/MUM/2014[2010-11]Status: DisposedITAT Mumbai21 Jun 2016AY 2010-11

Bench: Sri Mahavir Singhmr. James Scaria Kochuputheparampil Vs. The Asst. Commissioner Of (Prop. J & J Tours & Travels), Income Tax, Circle-20(1), B/7, Sai Ashish, Mahakali Caves Road, C-13, Pratyakshakar Bhavan, Andheri (E), Mumbai 400 093 Bkc, Mumbai – 51. Pan:Aaypk 4258 M Appellant .. Respondent Appellant By None Respondent By Shri Somanath S. Ukkali, Dr Date Of Hearing 21-06-16 Date Of Pronouncement 21-06-2016 O R D E R Per Mahavir Singh, Jm: This Appeal By The Revenue Is Directed Against The Order Of The Cit (A)-31, Mumbai Passed In Appeal No.Cit (A)-31/It-127/Acit-20(1)/12-13 Dated 25-09-2014. Assessment Was Framed By The Acit, Circle- 20(1), Mumbai For Assessment Year 2010- 11 Vide His Order Dated 08-11-2012 U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

Section 139(1)Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SRI MAHAVIR SINGH, JUDICIAL MEMBER Mr. James Scaria Kochuputheparampil Vs. The Asst. Commissioner of (Prop. J & J Tours & Travels), Income Tax, Circle-20(1), B/7, Sai Ashish, Mahakali Caves Road, C-13, Pratyakshakar Bhavan, Andheri (E), Mumbai 400 093 BKC, Mumbai – 51. PAN:AAYPK 4258 M Appellant .. Respondent Appellant by None Respondent by Shri Somanath S. Ukkali, DR Date of hearing 21-06-16 Date of pronouncement 21-06-2016 O R D E R PER MAHAVIR SINGH, JM: This appeal by the Revenue is directed against the order of the CIT (A)-31, Mumbai passed in…