2. Salzgitter Hydraulics Pvt Ltd. v. ITO

128 Taxmann.com 192Income Tax Appellate Tribunal2021#1681 most cited

What is 2. Salzgitter Hydraulics Pvt Ltd. v. ITO authority for?

Where an assessee deposits employees' contributions to PF/ESI after the statutory due date but before the due date for filing the Section 139(1) return, the disallowance is not sustainable if the amendments to Sections 36(1)(va) and 43B by the Finance Act, 2021 (effective from 01-04-2021) do not apply.

67

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2021 to 2023.

Also referred to as

Salzgitter Hydraulics Pvt Ltd v ITO · Section 36(1)(va) · Section 43B · employees contribution to PF · employees contribution to ESI · deposit before due date of return · disallowance

Issues it is cited on

section 2(c)section 36(va)section 36(l)section 43b(b)extension of limitationemployees contribution to pfsection 2(24)(x)section 38wholly and exclusively for businesssection 2(24)section 36(1)(va)section 43b

Judgments citing 2. Salzgitter Hydraulics Pvt Ltd. v. ITO

Aevitas Pharmagro Tech P. Ltd, Mumbai vs. DCIT (CPC), Bangalore

In the result, impugned order is set-aside and appeal by the assessee is allowed

ITA 1675/MUM/2021[2018-19]Status: DisposedITAT Mumbai10 May 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahman आअसं.1675/मुं/2021 ("न.व. 2018-19) Aevitas Pharmagro Tech Private Limited, B2-210, Boomerang, Chandivali Farm Road, Andheri East, Mumbai 400 072. Pan: Aaacp-6240-J ...... अपीलाथ" /Appellant बनाम Vs. Dy. Commissioner Of Income Tax(Cpc) Bengaluru -560 500. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Milan Dattani ""तवाद" "वारा/Respondent By : Shri Mehul Jain सुनवाई क" "त"थ/ Date Of Hearing : 10/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 10/05/2022 आदेश/ Order Per Vikas Awasthy, Jm:

For Appellant: Shri Milan DattaniFor Respondent: Shri Mehul Jain
Section 143(1)Section 2Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण मुंबई पीठ “ए ” "ी "वकास अव"थी, "या"यक सद"य एवं "ी एस. "रफौर रहमान, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ A”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN , ACCOUNTANT MEMBER आअसं.1675/मुं/2021 ("न.व. 2018-19) Aevitas Pharmagro Tech Private Limited, B2-210, Boomerang, Chandivali Farm Road, Andheri East, Mumbai 400 072. PAN: AAACP-6240-J ...... अपीलाथ" /Appellant बनाम Vs. Dy. Commissioner of Income Tax(CPC) Bengaluru -560 500. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri Milan Dattani ""तवाद" "वारा/Respondent by : Shri…

Sunlight Machine Tools, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeals by the assessee are allowed

ITA 47/BANG/2022[2019-20]Status: DisposedITAT Bangalore09 May 2022AY 2019-20

Bench: Shri Chandra Poojari

For Appellant: None eFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.46 & 47/Bang/2022 Assessment years : 2018-19 & 2019-20 Sunlight Machine Tools, Vs. The Deputy Commissioner B-25, 1st Cross, Peenya I Stage, of Income Tax, CPC, Peenya Industrial Estate, Bengaluru. Bengaluru – 560 058. PAN: ABDFS 6623B APPELLANT RESPONDENT Appellant by : None e Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 09.05.2022 Date of Pronouncement : 09.05.2022 O R D E R These appeals by the assessee are directed against the separate orders dated 12.11.2021 o…

Sunlight Machine Tools, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeals by the assessee are allowed

ITA 46/BANG/2022[2018-19]Status: DisposedITAT Bangalore09 May 2022AY 2018-19

Bench: Shri Chandra Poojari

For Appellant: None eFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.46 & 47/Bang/2022 Assessment years : 2018-19 & 2019-20 Sunlight Machine Tools, Vs. The Deputy Commissioner B-25, 1st Cross, Peenya I Stage, of Income Tax, CPC, Peenya Industrial Estate, Bengaluru. Bengaluru – 560 058. PAN: ABDFS 6623B APPELLANT RESPONDENT Appellant by : None e Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 09.05.2022 Date of Pronouncement : 09.05.2022 O R D E R These appeals by the assessee are directed against the separate orders dated 12.11.2021 o…

Alert Manpower, Bangalore vs. Deputy Commissioner Income Tax, CPC, Bangalore

In the result, the appeals by the assessee are allowed

ITA 36/BANG/2022[2019-20]Status: DisposedITAT Bangalore09 May 2022AY 2019-20

Bench: Shri Chandra Poojari

For Appellant: None eFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.35 & 36/Bang/2022 Assessment years : 2018-19 & 2019-20 Alert Manpower, Vs. The Deputy Commissioner B 376, 9th Cross, of Income Tax, CPC, Peenya 1st Stage, Ring Road, Bengaluru. Peenya Industrial Area, Bengaluru – 560 058. PAN: AATFA 4936G APPELLANT RESPONDENT Appellant by : None e Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 09.05.2022 Date of Pronouncement : 09.05.2022 O R D E R These appeals by the assessee are directed against the separate orders dated 18.10.20…

Alert Manpower, Bangalore vs. Deputy Commissioner Income Tax, CPC, Bangalore

In the result, the appeals by the assessee are allowed

ITA 35/BANG/2022[2018-19]Status: DisposedITAT Bangalore09 May 2022AY 2018-19

Bench: Shri Chandra Poojari

For Appellant: None eFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.35 & 36/Bang/2022 Assessment years : 2018-19 & 2019-20 Alert Manpower, Vs. The Deputy Commissioner B 376, 9th Cross, of Income Tax, CPC, Peenya 1st Stage, Ring Road, Bengaluru. Peenya Industrial Area, Bengaluru – 560 058. PAN: AATFA 4936G APPELLANT RESPONDENT Appellant by : None e Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 09.05.2022 Date of Pronouncement : 09.05.2022 O R D E R These appeals by the assessee are directed against the separate orders dated 18.10.20…

M/S. Futura Digital Color Press, Bengaluru vs. The Deputy Commissioner of Income Tax, Circle-5(2)(1), Bengaluru

In the result, the appeal by the assessee is allowed

ITA 743/BANG/2021[2019-20]Status: DisposedITAT Bangalore09 May 2022AY 2019-20

Bench: Shri Chandra Poojari

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.743/Bang/2021 Assessment year : 2019-20 M/s. Futura Digital Color Press, Vs. The Deputy Commissioner 4/4, 3rd Main, Tata Silk Farm, of Income Tax, Bengaluru – 560 082. Circle 5(2)(1), PAN: AAAFF 8377K Bengaluru. APPELLANT RESPONDENT Appellant by : Ms. Sunaina Bhatia, Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 09.05.2022 Date of Pronouncement : 09.05.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is directed against th…

Sri Basavaraj Gunjegai, Bengaluru vs. The Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, the appeal by the assessee is allowed

ITA 742/BANG/2021[2018-19]Status: DisposedITAT Bangalore09 May 2022AY 2018-19

Bench: Shri Chandra Poojari

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.742/Bang/2021 Assessment year : 2018-19 Sri Basavaraj Gunjegai, Vs. The Deputy Commissioner 204, Nethravathi, of Income Tax, CPC, A-3, National Games Village, Bengaluru. Koramangala, Bengaluru – 560 047. PAN: AFRPG 2929F APPELLANT RESPONDENT Appellant by : Ms. Sunaina Bhatia, Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 09.05.2022 Date of Pronouncement : 09.05.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is directed a…

Nirmal Kumar Bardiya, Jaipur vs. ACIT, Circle-1, Jaipur

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

ITA 260/JPR/2021[2017-18]Status: DisposedITAT Jaipur05 May 2022AY 2017-18
For Appellant: Shri S.R. Sharma, CA &For Respondent: Smt. Runi Paul, Addl. CIT
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 260 /JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2017-18 Shri Nirmal Kumar Bardiya cuke ACIT Vs. 24, Bardiya Colony, Museum Road Circle-1 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABAPB 9576 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 261/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Shri Nirmal K…

Rmc Gems India Ltd, Jaipur vs. ADIT, CPC, Banglore

In the result, the appeal of the assessee is allowed

ITA 259/JPR/2021[2018-19]Status: DisposedITAT Jaipur05 May 2022AY 2018-19
For Appellant: Shri S.R. Sharma, CA &For Respondent: Smt. Runi Paul, Addl. CIT
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 259/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 M/s. RMC Gems India Ltd. cuke ADIT, CPC Vs. Bengaluru 24, Bardiya Colony, Museum Road Jaipur – 302 004 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR 7495 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.R. Sharma, CA & Shri R.K. Bhatra, CA jktLo dh…

Mec Elec Industrial Services Private Limited, Thane vs. Asst. Director of Income Tax, CPC, Bangalore

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

ITA 1858/MUM/2021[2018-19]Status: DisposedITAT Mumbai28 Apr 2022AY 2018-19
For Appellant: Shri Ravi K. Mulchandani, A.RFor Respondent: Ms. Bharti Singh, Sr. A.R. CIT
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI AMAR JIT SINGH, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Mec Elec Industrial ACIT, CPC, Services Pvt. Ltd., Bangalore, 602, Pushpa Mangal Karnataka Complex, Building No.1, Vs. Near Babubhai Petrol Pump, L.B.S. Marg, Thane, Maharashtra- 400 601 PAN: AAFCM3973Q (Appellant) (Respondent) Present for: Assessee by : Shri Ravi K. Mulchandani, A.R. Revenue by : Ms. Bharti Singh, Sr. A.R. CIT Date of Hearing : 07.04.2022 Date of Pronouncement : 28.04.2022 O R D E R Per Amar Jit Singh, Judicial Memb…

M/S. Kohinoor Printers Pvt. Ltd, Mumbai vs. ADIT CPC, Bangalore

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

ITA 1782/MUM/2021[2019-20]Status: HeardITAT Mumbai28 Apr 2022AY 2019-20

Bench: Shri Amarjit Singh, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. Nos. 1781 & 1782/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2018-19 & 2019-20) Kohinoor Printers Pvt. Ltd. बिधम/ Dcit, Cpc Unit No.1, Ground Floor, Banglore Vs. Prakash Power Laundry Building, Senapati Bapat Marg, Dadar West, Mumbai-400028. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaace1634R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Mahesh Rajora Revenue By: Ms. Bharti Singh (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 05/04/2022 घोषणा की तारीख /Date Of Pronouncement: 28/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Above Mentioned Appeals Against The Order Dated 26.08.2021 Passed By The National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As The “Nfac”] Relevant To The A.Ys. 2018-19 & 2019-20. Ita. No.1781/Mum/2021 2. The Assessee Has Filed The Present Appeal Against The Order Dated 26.08.2021 Passed By The National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As The “Nfac”] Relevant To The A.Y. 2018-19. 3. The Assessee Has Raised The Following Grounds: -

For Appellant: Shri Mahesh RajoraFor Respondent: Ms. Bharti Singh (Sr. AR)
Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. Nos. 1781 & 1782/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2018-19 & 2019-20) Kohinoor Printers Pvt. Ltd. बिधम/ DCIT, CPC Unit No.1, Ground Floor, Banglore Vs. Prakash Power Laundry Building, Senapati Bapat Marg, Dadar West, Mumbai-400028. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACE1634R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Mahesh Rajora Revenue by: Ms. Bharti Singh (Sr. AR) सुनवाई की तारीख / Date of Hearing: 05/04/2022 घोषणा की तारीख /Date of…

Kohinoor Printers Pvt. Ltd, Mumbai vs. DCIT CPC, Bangalore

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

ITA 1781/MUM/2021[2018-19]Status: HeardITAT Mumbai28 Apr 2022AY 2018-19

Bench: Shri Amarjit Singh, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. Nos. 1781 & 1782/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2018-19 & 2019-20) Kohinoor Printers Pvt. Ltd. बिधम/ Dcit, Cpc Unit No.1, Ground Floor, Banglore Vs. Prakash Power Laundry Building, Senapati Bapat Marg, Dadar West, Mumbai-400028. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaace1634R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Mahesh Rajora Revenue By: Ms. Bharti Singh (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 05/04/2022 घोषणा की तारीख /Date Of Pronouncement: 28/04/2022 आदेश / O R D E R Per Amarjit Singh, Jm: The Assessee Has Filed The Above Mentioned Appeals Against The Order Dated 26.08.2021 Passed By The National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As The “Nfac”] Relevant To The A.Ys. 2018-19 & 2019-20. Ita. No.1781/Mum/2021 2. The Assessee Has Filed The Present Appeal Against The Order Dated 26.08.2021 Passed By The National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As The “Nfac”] Relevant To The A.Y. 2018-19. 3. The Assessee Has Raised The Following Grounds: -

For Appellant: Shri Mahesh RajoraFor Respondent: Ms. Bharti Singh (Sr. AR)
Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, JM AND SHRI S. RIFAUR RAHMAN, AM आयकर अपील सं/ I.T.A. Nos. 1781 & 1782/Mum/2021 (निर्धारण वर्ा / Assessment Years: 2018-19 & 2019-20) Kohinoor Printers Pvt. Ltd. बिधम/ DCIT, CPC Unit No.1, Ground Floor, Banglore Vs. Prakash Power Laundry Building, Senapati Bapat Marg, Dadar West, Mumbai-400028. स्थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACE1634R (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee by: Shri Mahesh Rajora Revenue by: Ms. Bharti Singh (Sr. AR) सुनवाई की तारीख / Date of Hearing: 05/04/2022 घोषणा की तारीख /Date of…

M.W.S. & Co., Bhadohi vs. Dy. C.I.T., Range - 1, Varanasi

In the result, both the appeals are allowed

ITA 25/VNS/2021[2019-2020]Status: DisposedITAT Varanasi19 Apr 2022AY 2019-2020

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)

For Appellant: Sh. Ashish Bansal, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 And Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar v. Dy. Commissioner of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (CPC), Pradesh, India Bengaluru [Jurisdictional Assessing PAN-AAFFM2003E Officer being Dy./Assistant Commissioner of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent) Appellant by: Sh. Ashish Bansal, Adv Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 20.04.2022 Date of pronouncement:…

M.W.S. & Co., Bhadohi vs. Dy. C.I.T., Range - 1, Varanasi

In the result, both the appeals are allowed

ITA 24/VNS/2021[2018-2019]Status: DisposedITAT Varanasi19 Apr 2022AY 2018-2019

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 & Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar V. Dy. Commissioner Of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (Cpc), Pradesh, India Bengaluru [Jurisdictional Assessing Pan-Aaffm2003E Officer Being Dy./Assistant Commissioner Of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent)

For Appellant: Sh. Ashish Bansal, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH, VARANASI BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 And Assessment Year: 2019-20 M.W.S. & Co., Naya Bazar v. Dy. Commissioner of Income Tax, Road, Bhadohi-221401, Uttar Central Processing Centre (CPC), Pradesh, India Bengaluru [Jurisdictional Assessing PAN-AAFFM2003E Officer being Dy./Assistant Commissioner of Income Tax, Range-1, Varanasi, U.P. (Appellant) (Respondent) Appellant by: Sh. Ashish Bansal, Adv Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 20.04.2022 Date of pronouncement:…

Ikon Labels Private Limited, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed

ITA 49/BANG/2022[2018-19]Status: DisposedITAT Bangalore14 Mar 2022AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri Rajkamal Ganeriwala, CAFor Respondent: Shri Priyadarshini Mishra, Addl. CIT(DR)(ITAT) Bangalore
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2018-19 Ikon Labels (P) Ltd., Vs. The Assistant Director of #304, Chicago Avenue, Income Tax, CPC, 37/2, Cunningham Road, Bangalore. Bengaluru- 560052 PAN: AABCI 0953Q APPELLANT RESPONDENT Appellant by : Shri Rajkamal Ganeriwala, CA Respondent by : Shri Priyadarshini Mishra, Addl. CIT(DR)(ITAT) Bangalore. Date of hearing : 14.03.2022 Date of Pronouncement : 14.03.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is…

Radius Engineering Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed

ITA 45/BANG/2022[2019-20]Status: DisposedITAT Bangalore10 Mar 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2019-20

For Appellant: Shri Mahesh, G., CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2019-20 Radius Engineering Solutions Pvt. Vs. The Deputy Commissioner Ltd., of Income Tax, CPC No.21, 17th Cross, Dodanna Bengaluru. Industrial Estate, Vishwaneedam Post, Bangalore – 560 091. PAN: AADCR 4611E APPELLANT RESPONDENT Appellant by : Shri Mahesh, G., CA Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.03.2022 Date of Pronouncement : 10.03.2022 O R D E R Per Chandra Poojari, Accountant Member Thi…

Technocon Builders, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(2)(1) Represented by Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed

ITA 42/BANG/2022[2018-19]Status: DisposedITAT Bangalore10 Mar 2022AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri Rajagopal, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2018-19 Technocon Builders, Vs. The Deputy Commissioner # 337, SF 8, Karuna Complex, of Income Tax, Sampige Road, Malleswaram, CPC / Circle 2(2)(1), Bangalore – 560 003. Bengaluru. PAN: AAIFT 3196L APPELLANT RESPONDENT Appellant by : Shri Rajagopal, CA Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.03.2022 Date of Pronouncement : .03.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by th…

Sri Marigantu Narasimha Chari, Bengaluru vs. The Assistant Director of Income Tax, Circle-2(2)(1), Bengaluru

In the result, the appeal by the assessee is allowed

ITA 38/BANG/2022[2018-19]Status: DisposedITAT Bangalore09 Mar 2022AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Smt. Sheetal Borkar, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2018-19 Sri Marigantu Narasimha Chari, Vs. The Assistant Director 302, Samhitha Regency, of Income Tax, CPC, 1 Main Road, Pai Layout, [Circle 2(2)(1)] Old Madras Road, Bangalore. Benaganahalli Post, Bangalore – 560 016. PAN: ACAPC 9124D APPELLANT RESPONDENT Appellant by : Smt. Sheetal Borkar, Advocate Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 09.03.2022 Date of Pronouncement : 09.03.2022 O R D E R Per…

Puyvast Maritime India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-3(1)(1) Represented by Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed

ITA 30/BANG/2022[2017-18]Status: DisposedITAT Bangalore08 Mar 2022AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2017-18

For Appellant: Shri Rajgopal, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)(a)Section 154Section 250Section 30Section 32Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2017-18 Puyvast Maritime India Pvt. Ltd., Vs. The Deputy Commissioner 6, Harris Road, Benson Town, of Income Tax, Bangalore – 560 046. Circle 3(1)(1), PAN: AABCP 2357D Bangalore. APPELLANT RESPONDENT Appellant by : Shri Rajgopal, CA Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 08.03.2022 Date of Pronouncement : 08.03.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is again…

M/S Udvasit Berojgar Sahakari Shram Samvida Samiti Ltd., Sonbhadra vs. CIT (Exemption), Allahabad

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

ITA 27/ALLD/2021[2018-19]Status: DisposedITAT Allahabad02 Mar 2022AY 2018-19

Bench: Shri.Vijay Pal Raoassessment Year: 2018-19

For Appellant: NoneFor Respondent: Mr. A.K. Singh, Sr. DR
Section 139Section 139(1)Section 2Section 36(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD ‘SMC’ BENCH, ALLAHABAD BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER Assessment Year: 2018-19 M/s Udvasit Berojgar Sahakari v. Exemption Ward, Allahabad Shram Samvida Samiti Ltd., U.P. 211001 Khadia, Yogichaura, Shaktinagar, Sonbhadra-231222 PAN-AAATU1540K (Appellant) (Respondent) Appellant by: None Respondent by: Mr. A.K. Singh, Sr. DR Date of hearing: 15.03.2022 Date of pronouncement: 16.03.2022 O R D E R VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 27.10.2021 of CIT(A)-National Faceless Appeal Centre, Delhi fo…