185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks

Q: How many judgments cite 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks?

151 judgments on BharatTax cite 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks (213 Taxmann 376), spanning 2015 to 2022.

213 Taxmann 376High Court2013#658 most cited

What is 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks authority for?

Employee contributions to provident fund or other welfare funds, if deposited by the employer before the due date for filing the return of income under section 139(1), are allowable as a deduction and cannot be disallowed under section 43B of the Income-tax Act.

151

judgments rely on this decision, according to BharatTax’s citation analysis of 366,444 Indian tax judgments — from 2015 to 2022.

Also referred to as

CIT v. Nispo Polyfabricks · Nispo Polyfabricks · section 43B · section 36(1)(va) · employee contributions · provident fund · ESI · due date filing return · Alom Extrusions · retrospective amendment · disallowance under section 43B

Also reported as

30 Taxmann.com 90

Issues it is cited on

section 158be section 113 section 92f clarificatory amendment retrospective amendment section 158bb section 158b section 158 section 36(1)(va)employees contribution to pf section 43b section 132a

Judgments citing 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks

Super Rubber Mix, Madurai vs. DCIT Non Corp Circle 1, Madurai

Appeal is allowed

ITA 323/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M.T. Hariharan (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR

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

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.323/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Super Rubber Mix DCIT बनाम/ Flat No.501, Appa Apartments, CPC, Opp: Mattuthavani Bus Stand, Bengaluru. Vs. Melur Road, Madurai – 625 107. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ABLFS-7400-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri…

Arun Polymers, Madurai vs. ACIT Non Corpcircle 1, Madurai

The appeal stands allowed in terms of our above order

ITA 322/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M.T. Hariharan (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.322/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) Arun Polymers ACIT बनाम/ RS No.64/11, Thiralli Village, Non-Corporate Circle-1, T. Puthupatti Post, Thirumangalam Taluk, Madurai. Vs. Madurai – 625 704. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAHFA-5189-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appel…

Deccan Industries, Coimbatore vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 320/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri A. Arjunraj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

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

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.320/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Deccan Industries DCIT बनाम/ 1390, Sathy Road, Ganapathy, CPC, Vs. Coimbatore – 641 006. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAAFD-9842-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri A. Arjunraj (C.A)-Ld. AR ""थ" की ओरसे/…

The Ktm Jewellery Limited, Coimbatore vs. DCIT, Corporae Circle-2, Coimbatore

The appeal stands allowed in terms of our above order

ITA 319/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri T. Vasudevan (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

Section 139(1)Section 143(3)Section 194CSection 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.319/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) The KTM Jewellery Ltd. DCIT बनाम/ 636 Vivaaga Building, Oppanakara Street, Corporate Circle-2, Vs. Coimbatore – 641 001. Coimbatore. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCK-7104-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri T. Va…

A K Facility Services Private Limited, Thiruporrur vs. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre

Appeal is allowed

ITA 309/CHNY/2022[2016-17]Status: DisposedITAT Chennai22 Jun 2022AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Ms. Roopeswari R. (Advocate) -Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT) – Ld. DR

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

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.309/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2016-17) AK Facility Services Private Limited ITO बनाम/ CEN 218, Padavattamman Koil Street, Corporate Ward 1(1), Thiruporur, Kancheepuram, Chennai. Vs. Kancheepuram District – 603 110. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AALCA-7705-Q (अपीलाथ"/Appellant) : (""थ" / Respondent)…

Dr Axion India Private Limited, Thiruvallur vs. ACIT, NFAC, Delhi

Appeal is allowed

ITA 302/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR

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

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.302/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) Dr. Axion India Pvt. Ltd. DCIT बनाम/ No.7, Othappai Village Uthukottai Taluk, CPC, Vs. Thiruvallur District, Tamil Nadu-602 023. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AACCD-5071-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shr…

Sri Ramesh Colour Match Works, Sivakasi vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 300/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

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

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.300/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Sri Ramesh Colour Match Works DCIT बनाम/ 11, AKP Middle Street, CPC, Vs. Sivakasi – 626 189. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADFS-1508-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri M. Abhishek (C.A)-Ld. AR ""थ" की ओ…

Sri Maharaj Colour Match Works, Sivakasi vs. DCIT, CPC, Bengaluru

Appeal is allowed

ITA 299/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

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

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.299 /Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Sri Maharaj Colour Match Works DCIT बनाम/ 25, A.K.P. Middle Street, CPC, Vs. Sivakasi – 626 189. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ACJFS-6428-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri M. Abhishek (C.A)-Ld. AR ""थ"…

Sri Ramesh Sparklers Facory, Sivakasi vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 298/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

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

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.298/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Sri Ramesh Sparklers Factory DCIT बनाम/ 11, AKP Middle Street, CPC, Vs. Sivakasi – 626 189. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAOFS-5699-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri M. Abhishek (C.A)-Ld. AR ""थ" की ओर…

M/S Saravana Selfavathnam Retail Private Limited, Chennai vs. ADIT.CPC, Bengaluru

Appeal is allowed

ITA 288/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.288/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) M/S. Sarvana Selvarathnam Retail Adit बनाम/ Pvt. Ltd. Cpc, No.14, Ranganathan Street, T. Nagar, Bengaluru. Vs. Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aakcs-2680-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : None ""थ" की ओरसे/Respondent By : Shri P. Sajit Kumar (Jcit) – Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 22-06-2022 घोषणा की तारीख /Date Of Pronouncement : 22-06-2022

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

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

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.288/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) M/s. Sarvana Selvarathnam Retail ADIT बनाम/ Pvt. Ltd. CPC, No.14, Ranganathan Street, T. Nagar, Bengaluru. Vs. Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAKCS-2680-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : None ""थ" की ओ…

M/S Saravana Selvarathnam Trading & Manufacturing Private Limited, Chennai vs. ADIT, CPC, Benguluru

Appeal is allowed

ITA 287/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

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

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.286 & 287/Chny/2022 (िनधा1रण वष1 / Assessment Years: 2018-19 & 2019-20) M/s. Sarvana Selvarathnam Trading ADIT बनाम/ & Manufacturing Pvt. Ltd. CPC, No.14, Ranganathan Street, T. Nagar, Bengaluru. Vs. Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAHCS-1546-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की…

M/S Saravana Selvarathnam Trading & Manufacturing Private Limited, Chennai vs. ADIT, CPC, Benguluru

Appeal is allowed

ITA 286/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

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

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.286 & 287/Chny/2022 (िनधा1रण वष1 / Assessment Years: 2018-19 & 2019-20) M/s. Sarvana Selvarathnam Trading ADIT बनाम/ & Manufacturing Pvt. Ltd. CPC, No.14, Ranganathan Street, T. Nagar, Bengaluru. Vs. Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAHCS-1546-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की…

M/S Punniyamoorthy Pillai Department Store, Thanjavur vs. ITO, Circle(OSD)-1, Trichy

The appeal stands allowed in terms of our above order

ITA 285/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Saroj Kumar Parida (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.285/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) M/s. Punniamoorthy Pillai Department Store ITO बनाम/ 1476, South Rampart, Circle (OSD)-1, Vs. Thanjavur – 613 001. Trichy. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAGFP-2600-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri Saroj Kumar Par…

Preety Arora, Mumbai vs. ADIT (CPC), Mumbai

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

ITA 1515/MUM/2021[2018-19]Status: DisposedITAT Mumbai15 Jun 2022AY 2018-19

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalpreety Arora Vs. Adit (Cpc) 96, Shanghrila Shahid Karnataka Bhagatsingh Road Colaba 560100 Maharashtra – 400005 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aadpa3141M Appellant .. Respondent Appellant By : Ms.Pooja Hasrajani Respondent By : Mr. R.A. Dhyani Date Of Hearing 08.06.2022 Date Of Pronouncement 15.06.2022 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A), Nfac, Delhi, Which In Turn Arises From The Order Passed By The A.O. U/S 143(1) Of The Income Tax Act, 1961, For A.Y. 2018-19. The Assessee Has Assailed The Impugned Order On The Following Grounds Before Us:

For Appellant: Ms.Pooja HasrajaniFor Respondent: Mr. R.A. Dhyani

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

…ITA No.1515/Mum/2021 A.Y.2018-19 1 Preety Arora Vs.ADIT(CPC) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER Preety Arora Vs. ADIT (CPC) 96, Shanghrila Shahid Karnataka Bhagatsingh Road Colaba 560100 Maharashtra – 400005 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AADPA3141M Appellant .. Respondent Appellant by : Ms.Pooja Hasrajani Respondent by : Mr. R.A. Dhyani Date of Hearing 08.06.2022 Date of Pronouncement 15.06.2022 आदेश / O R D E R Per Amarjit Singh (AM): The present appeal filed by the assessee is directed against…

M/S. Indigenous Bureau of India, Mumbai vs. CIT (A) NFAC, Delhi

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

ITA 82/MUM/2022[AY 2019-20]Status: DisposedITAT Mumbai31 May 2022

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos. 81 & 82 /Mum/2022 (A.Ys. 2018-19 & 2019-20) M/S Indigenous Bureau Vs. Cit(A) Of India (Formerly Known As Nfac, Delhi Investigation Bureau Of India) 164, 3Rd Floor, Zaveri Chambers, Modi Street, Fort, Mumbai – 400001 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaafi1617H Appellant .. Respondent

For Appellant: N. B. GandhiFor Respondent: R.A. Dhyani

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

…ITA Nos.81 & 82/Mum/2022 AYs. 2018-19 & 2019-20 1 M/s Indigenous Bureau of India. Vs. CIT(A) NFAC IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 81 & 82 /Mum/2022 (A.Ys. 2018-19 & 2019-20) M/s Indigenous Bureau Vs. CIT(A) of India (Formerly Known as NFAC, Delhi Investigation Bureau of India) 164, 3rd Floor, Zaveri Chambers, Modi Street, Fort, Mumbai – 400001 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAAFI1617H Appellant .. Respondent Appellant by : N. B. Gandhi Respondent by : R.A. Dhyani Date of Hearing 31.05…

M/S. Indigenous Bureau of India, Mumbai vs. CIT (A) NFAC, Delhi

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

ITA 81/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 May 2022AY 2018-19

For Appellant: N. B. GandhiFor Respondent: R.A. Dhyani

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

M/S Saint-Gobain Indi Private Limited, Chennai vs. ADIT, CPC, Bengaluru

Appeal is allowed

ITA 241/CHNY/2022[2018-19]Status: DisposedITAT Chennai26 May 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Saroj Kumar Parida (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR

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

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.240 & 241/Chny/2022 (िनधा1रण वष1 / Assessment Years: 2017-18 & 2018-19) M/s. Saint-Gobain India Pvt. Ltd. ADIT No.18/3, 7th Floor, Sigapi Achi Building, बनाम/ CPc Rukmani Lakshmipathi Road, Egmore, Bengaluru – 560 500 Vs. Chennai – 600 008. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCS-4338-M (अपीलाथ"/Appellant) : (""थ" /…

M/S. Saint Gobain India Private Limited, Chennai vs. ADIT, CPC, Bangalore

Appeal is allowed

ITA 240/CHNY/2022[2017-18]Status: DisposedITAT Chennai26 May 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Saroj Kumar Parida (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR

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

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.240 & 241/Chny/2022 (िनधा1रण वष1 / Assessment Years: 2017-18 & 2018-19) M/s. Saint-Gobain India Pvt. Ltd. ADIT No.18/3, 7th Floor, Sigapi Achi Building, बनाम/ CPc Rukmani Lakshmipathi Road, Egmore, Bengaluru – 560 500 Vs. Chennai – 600 008. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCS-4338-M (अपीलाथ"/Appellant) : (""थ" /…

Sk Elecgtricals, Chennai vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 239/CHNY/2022[2018-19]Status: DisposedITAT Chennai26 May 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Venkata Raman (CA) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR

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

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.239/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) S.K. Electricals DCIT बनाम/ 137, Govindappa Naick Street, CPC, Bengaluru. Vs. Chennai – 600 001. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAAFS-9107-N (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri R. Venkata Raman (CA) – Ld. AR ""थ" की ओर…

Amutha, Chennai vs. ADIT, CPC, Bengaluru

Appeal is allowed

ITA 238/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 May 2022AY 2019-2020

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri B. Suresh (C.A) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR

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

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.238/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) Amudha ADIT, बनाम/ No.46/A, 2nd Floor, Halls Road, CPC, Bangalore. Vs. Kilpauk, Chennai – 600 010. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. BEKPA-6777-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri B. Suresh (C.A) – Ld. AR ""थ" की ओरसे/R…