279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises

298 ITR 141High Court2008#74 most cited

What is 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises authority for?

Employee contributions to provident fund or ESI, even if deposited after the due date specified in the respective welfare statutes, are allowable as a deduction under Section 36(1)(va) if paid before the due date for filing the income-tax return. This judgment aligns the treatment of employee contributions with employer contributions under Section 43B.

706

judgments rely on this decision, according to BharatTax’s citation analysis of 382,409 Indian tax judgments — from 2013 to 2026.

Also referred to as

CIT v. Sabari Enterprises · 298 ITR 141 · Karnataka High Court · Section 36(1)(va) · Section 43B · employee contribution · provident fund · ESI · payment before return filing · disallowance · due date for deposit · employer contribution · Alom Extrusions

Sections most often in play

Section 36(1)(va)Section 43BSection 143(1)Section 2(24)(x)Section 143(1)(a)Section 37(1)Section 143(3)Section 234B

Issues it is cited on

section 43(b)section 36(va)undisclosed foreign income and assetssection 43b(b)section 34(1)(iv)section 3(b)section 149(1)(c)section 4(2)actual payment basissection 34(1)section 201(3)section 36(1)(iv)

Judgments citing 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises

Nanesh Projects, Raipur vs. Deputy Commissioner of Income Tax, CPC, Bangalore

ITA 64/RPR/2021[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 1. 67/RPR/2019 N.R Wires Private The DCIT, Circle- 2013-14 Limited 1(1), Bhilai (C.G) 20, Light Industrial Area, Bhilai (C.G.) PAN : AAACN7560R Assessee by : Shri Abhishek Mahawar, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 2. 76/RPR/2022 Mutyala Mohan The ACIT, Circle- 2018-19 Qr. No. B, Block 1(1), Bhilai N…

M/S. Prentia Constructions, Jagdalpur vs. Income Tax Officer, Ward-Jagdalpur, Jagdalpur

ITA 62/RPR/2021[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 1. 67/RPR/2019 N.R Wires Private The DCIT, Circle- 2013-14 Limited 1(1), Bhilai (C.G) 20, Light Industrial Area, Bhilai (C.G.) PAN : AAACN7560R Assessee by : Shri Abhishek Mahawar, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 2. 76/RPR/2022 Mutyala Mohan The ACIT, Circle- 2018-19 Qr. No. B, Block 1(1), Bhilai N…

M/S. Prenita Constructions, Jagdalpur vs. Dy. Commissioner of Income Tax, CPC, Bangalore

ITA 58/RPR/2021[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 1. 67/RPR/2019 N.R Wires Private The DCIT, Circle- 2013-14 Limited 1(1), Bhilai (C.G) 20, Light Industrial Area, Bhilai (C.G.) PAN : AAACN7560R Assessee by : Shri Abhishek Mahawar, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 2. 76/RPR/2022 Mutyala Mohan The ACIT, Circle- 2018-19 Qr. No. B, Block 1(1), Bhilai N…

Sankalp Realities, Raipur vs. Dy. Commissioner of Income Tax (CPC), Bangalore

ITA 103/RPR/2021[2017-18]Status: DisposedITAT Raipur12 Jun 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 1. 67/RPR/2019 N.R Wires Private The DCIT, Circle- 2013-14 Limited 1(1), Bhilai (C.G) 20, Light Industrial Area, Bhilai (C.G.) PAN : AAACN7560R Assessee by : Shri Abhishek Mahawar, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 2. 76/RPR/2022 Mutyala Mohan The ACIT, Circle- 2018-19 Qr. No. B, Block 1(1), Bhilai N…

Kinger Agrico Private Limited, Raipur vs. Dy. Commissioner of Income Tax, CPC, Bangalore

ITA 102/RPR/2021[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 1. 67/RPR/2019 N.R Wires Private The DCIT, Circle- 2013-14 Limited 1(1), Bhilai (C.G) 20, Light Industrial Area, Bhilai (C.G.) PAN : AAACN7560R Assessee by : Shri Abhishek Mahawar, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 2. 76/RPR/2022 Mutyala Mohan The ACIT, Circle- 2018-19 Qr. No. B, Block 1(1), Bhilai N…

N.R. Wires Private Limited, Bhilai vs. Deputy Commissioner of Income Tax, Circle 1(1), Bhilai

ITA 67/RPR/2019[2013-14]Status: DisposedITAT Raipur12 Jun 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 1. 67/RPR/2019 N.R Wires Private The DCIT, Circle- 2013-14 Limited 1(1), Bhilai (C.G) 20, Light Industrial Area, Bhilai (C.G.) PAN : AAACN7560R Assessee by : Shri Abhishek Mahawar, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 2. 76/RPR/2022 Mutyala Mohan The ACIT, Circle- 2018-19 Qr. No. B, Block 1(1), Bhilai N…

Mesers Vicon Motorcycle and Scooter India Private Limited, Raipur vs. Assisttant Commissioner of Income Tax, Circle -4(1), Raipur

ITA 194/RPR/2019[2015-16]Status: DisposedITAT Raipur12 Jun 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 1. 67/RPR/2019 N.R Wires Private The DCIT, Circle- 2013-14 Limited 1(1), Bhilai (C.G) 20, Light Industrial Area, Bhilai (C.G.) PAN : AAACN7560R Assessee by : Shri Abhishek Mahawar, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 2. 76/RPR/2022 Mutyala Mohan The ACIT, Circle- 2018-19 Qr. No. B, Block 1(1), Bhilai N…

Mesers Sky Automobiles, Raipur (Cg) vs. Deputy Commissioner of Income Tax, Circle - 2(1), Raipur (Cg)

ITA 149/RPR/2019[2013-14]Status: DisposedITAT Raipur12 Jun 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 1. 67/RPR/2019 N.R Wires Private The DCIT, Circle- 2013-14 Limited 1(1), Bhilai (C.G) 20, Light Industrial Area, Bhilai (C.G.) PAN : AAACN7560R Assessee by : Shri Abhishek Mahawar, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 2. 76/RPR/2022 Mutyala Mohan The ACIT, Circle- 2018-19 Qr. No. B, Block 1(1), Bhilai N…

Shri Shri Ranveer Singh Vidhuri, Raipur vs. The Dy. Commissioner of Income Tax, -2(1), Raipur (Cg)

ITA 304/BIL/2016[2012-13]Status: DisposedITAT Raipur12 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 1. 67/RPR/2019 N.R Wires Private The DCIT, Circle- 2013-14 Limited 1(1), Bhilai (C.G) 20, Light Industrial Area, Bhilai (C.G.) PAN : AAACN7560R Assessee by : Shri Abhishek Mahawar, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 2. 76/RPR/2022 Mutyala Mohan The ACIT, Circle- 2018-19 Qr. No. B, Block 1(1), Bhilai N…

Arun Waman Koli, Mumbai vs. ADIT, CPC, Bangalure

The appeals are dismissed

ITA 413/MUM/2023[2018-19]Status: DisposedITAT Mumbai08 Jun 2023AY 2018-19
For Appellant: Shri Shashank MehtaFor Respondent: Ms. Naina K. Kumar
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…le of construction to be placed on the provisions of Finance Act, 2003". 46 -50. xx xx 51. The analysis of the various judgments cited on behalf of the assessee i.e.,CIT v. Aimil Ltd. [2010] 188 Taxman 265/321 ITR 508 (Delhi); CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 and Nipso Polyfabriks (supra) would reveal that in all these cases, the High Courts principally relied upon omission of second proviso to Section 43B (b). No doubt, many of…

Roshan Hospital, Bhopal vs. DCIT-5(1), Bhopal

In the result, the appeal of assessee is dismissed

ITA 110/IND/2022[2018-19]Status: DisposedITAT Indore08 Jun 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniroshan Hospital Cpc 7-A-B, Govind Garden, Raisen Bangaluru Vs. Road, Govindpura, Bhopal (Appellant / Assessee) (Revenue) Pan: Aasfr 4278 B Assessee By Ms. Shreya Jain Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 07.06.2023 Date Of Pronouncement 08.06.2023

Section 143(1)(a)Section 2(24)(x)Section 34(1)(iv)Section 36Section 36(1)(va)Section 43B

…SC) wherein, it has been decided in favour of the revenue in Para 51 to 55 as under: “51. The analysis of the various judgments cited on behalf of the assessee i.e.,CIT v. Aimil Ltd. [2010] 188 Taxman 265/321 ITR 508 (Delhi); CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 and Nipso Polyfabriks (supra) would reveal that in all these cases, the High Courts principally relied upon omission of second proviso to Section 43B (b). No doubt, many of…

Pradman Engineering Services P Ltd., Mumbai vs. CIT (A), NFAC, Delhi, Mumbai

The appeals are dismissed

ITA 91/MUM/2023[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20
For Appellant: Shri Bhadresh DoshiFor Respondent: Ms. Naina K. Kumar
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 254Section 36(1)(va)Section 43B

…le of construction to be placed on the provisions of Finance Act, 2003". 46 -50. xx xx 51. The analysis of the various judgments cited on behalf of the assessee i.e.,CIT v. Aimil Ltd. [2010] 188 Taxman 265/321 ITR 508 (Delhi); CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 and Nipso Polyfabriks (supra) would reveal that in all these cases, the High Courts principally relied upon omission of second proviso to Section 43B (b). No doubt, many of…

Odex India Solutions P Ltd., Mumbai vs. CIT (A), NFAC, Delhi

The appeals are dismissed

ITA 147/MUM/2023[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20
For Appellant: Shri Bhadresh DoshiFor Respondent: Ms. Naina K. Kumar
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 254Section 36(1)(va)Section 43B

…le of construction to be placed on the provisions of Finance Act, 2003". 46 -50. xx xx 51. The analysis of the various judgments cited on behalf of the assessee i.e.,CIT v. Aimil Ltd. [2010] 188 Taxman 265/321 ITR 508 (Delhi); CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 and Nipso Polyfabriks (supra) would reveal that in all these cases, the High Courts principally relied upon omission of second proviso to Section 43B (b). No doubt, many of…

M/S. P.A.Zaveri, Mumbai vs. ADIT, CPC, Begaluru

The appeals are dismissed

ITA 2057/MUM/2021[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20
For Appellant: Shri Bhadresh DoshiFor Respondent: Ms. Naina K. Kumar
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 254Section 36(1)(va)Section 43B

…le of construction to be placed on the provisions of Finance Act, 2003". 46 -50. xx xx 51. The analysis of the various judgments cited on behalf of the assessee i.e.,CIT v. Aimil Ltd. [2010] 188 Taxman 265/321 ITR 508 (Delhi); CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 and Nipso Polyfabriks (supra) would reveal that in all these cases, the High Courts principally relied upon omission of second proviso to Section 43B (b). No doubt, many of…

Shri Shashikumar S Mishra, Bharuch vs. Assistant Commissioner of Income Tax, Circle -1, Bharuch

ITA 99/SRT/2023[2017-18]Status: DisposedITAT Surat31 May 2023AY 2017-18

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

For Appellant: Shri Bharat Jhaveri, AdvocateFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 36(1)(va)Section 40Section 41Section 43Section 43B

…ed fund (EPF, ESI, etc.) and avoid the mischief of employers retaining amounts for long periods. That 24 Commissioner of Income-Tax Vs. Aimil Ltd., [2010] 321 ITR 508 (Delhi High Court). 25 Commissioner of Income-Tax and another Vs. Sabari Enterprises, [2008] 298 ITR 141 (Karnataka High Court). 26 Commissioner of Income Tax Vs. Pamwi Tissues Ltd., [2009] 313 ITR 137 (Bombay High Court). 27 Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd., [2013] 35 taxmann.com 616 (Rajasthan High Court). 32 Parliament intended to retain the separate character of these two amounts, is evident from t…

Shri Shashikumar S Mishra, Bharuch vs. Assistant Commissioner of Income Tax, Circle -1, Bharuch

ITA 98/SRT/2023[2016-17]Status: DisposedITAT Surat31 May 2023AY 2016-17

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

For Appellant: Shri Bharat Jhaveri, AdvocateFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 36(1)(va)Section 40Section 41Section 43Section 43B

…ed fund (EPF, ESI, etc.) and avoid the mischief of employers retaining amounts for long periods. That 24 Commissioner of Income-Tax Vs. Aimil Ltd., [2010] 321 ITR 508 (Delhi High Court). 25 Commissioner of Income-Tax and another Vs. Sabari Enterprises, [2008] 298 ITR 141 (Karnataka High Court). 26 Commissioner of Income Tax Vs. Pamwi Tissues Ltd., [2009] 313 ITR 137 (Bombay High Court). 27 Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd., [2013] 35 taxmann.com 616 (Rajasthan High Court). 32 Parliament intended to retain the separate character of these two amounts, is evident from t…

Shri Shashikumar S Mishra, Bharuch vs. Assistant Commissioner of Income Tax, Circle -1, Bharuch

ITA 97/SRT/2023[2015-16]Status: DisposedITAT Surat31 May 2023AY 2015-16

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

For Appellant: Shri Bharat Jhaveri, AdvocateFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 36(1)(va)Section 40Section 41Section 43Section 43B

…ed fund (EPF, ESI, etc.) and avoid the mischief of employers retaining amounts for long periods. That 24 Commissioner of Income-Tax Vs. Aimil Ltd., [2010] 321 ITR 508 (Delhi High Court). 25 Commissioner of Income-Tax and another Vs. Sabari Enterprises, [2008] 298 ITR 141 (Karnataka High Court). 26 Commissioner of Income Tax Vs. Pamwi Tissues Ltd., [2009] 313 ITR 137 (Bombay High Court). 27 Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd., [2013] 35 taxmann.com 616 (Rajasthan High Court). 32 Parliament intended to retain the separate character of these two amounts, is evident from t…

Shri Shashikumar S Mishra, Bharuch vs. Assistant Commissioner of Income Tax, Circle -1, Bharuch

ITA 101/SRT/2023[2019-20]Status: DisposedITAT Surat31 May 2023AY 2019-20

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

For Appellant: Shri Bharat Jhaveri, AdvocateFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 36(1)(va)Section 40Section 41Section 43Section 43B

…ed fund (EPF, ESI, etc.) and avoid the mischief of employers retaining amounts for long periods. That 24 Commissioner of Income-Tax Vs. Aimil Ltd., [2010] 321 ITR 508 (Delhi High Court). 25 Commissioner of Income-Tax and another Vs. Sabari Enterprises, [2008] 298 ITR 141 (Karnataka High Court). 26 Commissioner of Income Tax Vs. Pamwi Tissues Ltd., [2009] 313 ITR 137 (Bombay High Court). 27 Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd., [2013] 35 taxmann.com 616 (Rajasthan High Court). 32 Parliament intended to retain the separate character of these two amounts, is evident from t…

Shri Shashikumar S Mishra, Bharuch vs. Assistant Commissioner of Income Tax, Circle -1, Bharuch

ITA 100/SRT/2023[2018-19]Status: DisposedITAT Surat31 May 2023AY 2018-19

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

For Appellant: Shri Bharat Jhaveri, AdvocateFor Respondent: Shri Vinod Kumar, Sr-DR
Section 143(3)Section 36(1)(va)Section 40Section 41Section 43Section 43B

…ed fund (EPF, ESI, etc.) and avoid the mischief of employers retaining amounts for long periods. That 24 Commissioner of Income-Tax Vs. Aimil Ltd., [2010] 321 ITR 508 (Delhi High Court). 25 Commissioner of Income-Tax and another Vs. Sabari Enterprises, [2008] 298 ITR 141 (Karnataka High Court). 26 Commissioner of Income Tax Vs. Pamwi Tissues Ltd., [2009] 313 ITR 137 (Bombay High Court). 27 Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd., [2013] 35 taxmann.com 616 (Rajasthan High Court). 32 Parliament intended to retain the separate character of these two amounts, is evident from t…

Akar Auto Industries Ltd, Mumbai vs. DCIT-6(1)(1), Mumbai

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

ITA 502/MUM/2023[2018-2019]Status: DisposedITAT Mumbai30 May 2023AY 2018-2019

Bench: Shri B. R. Baskaran, Am & Shri N. K. Choudhry, Jm

For Appellant: Shri P. C. Parwal, Ld. ARFor Respondent: Shri Manoj Kumar Sinha
Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)

…e same is not allowed then it will amount to enrichment. It is a basic canons of law “as to why the remedy cannot be allowed.” Ld. AR further by relying on the judgment passed by the Hon’ble Karnataka High Court in the case of CIT vs. Sabri Enterprises (2008) 298 ITR 141 (Kar) wherein it has been held that the 5 I.T.A. No. 502/Mum/2023 Akar Auto Industries Limited deemed income should be considered as expenditure and expenditure incurred is allowable u/s 37 of the Act, claimed that the assessee cannot be left remediless. At last, Ld. AR claimed even if it is presumed that payment of employee’s contribution to the…