313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT

34 Taxmann.com 20High Court2013#389 most cited

228

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2015 to 2026.

Also referred to as

Spectrum Consultants India P Ltd v CIT · section 143(1)(a) · section 36(1)(va) · section 43B · employees contribution to PF · ESI · late deposit · disallowance · clarificatory amendment · retrospective amendment

Also reported as

215 Taxmann 597

Sections most often in play

Section 143(1)(a)Section 234B Section 234C Section 36(1)(va)Section 143(1)(a)(iv)

Issues it is cited on

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

Judgments citing 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT

Adyar Ananda Bhavan Sweets India P Ltd, Chennai vs. ACIT, Chennai

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

ITA 402/CHNY/2021[2018-19]Status: DisposedITAT Chennai08 Dec 2021AY 2018-19

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपीलसं./Ita No.: 402 & 403/Chny/2021 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20 M/S. Adyar Ananda Bhavan Vs The Acit, Sweets India P Ltd., Central Cirlce - 3(4), No.9, Shastri Nagar, Chennai – 34. M.G. Road, Besant Nagar, Chennai – 600 020. Pan: Aaica 3787F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant By : Shri S. Sridhar, Advocate & Shri Arjunraj, Ca ""यथ" क" ओर से/Respondent By : Shri Durgesh Sumrott, Cit सुनवाई क" तार"ख/Date Of Hearing : 30.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 08.12.2021

For Appellant: Shri S. Sridhar, Advocate &For Respondent: Shri Durgesh Sumrott, CIT

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

…आयकर अपीलीय अिधकरण,‘डी’"याय पीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 402 & 403/CHNY/2021 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20 M/s. Adyar Ananda Bhavan Vs The ACIT, Sweets India P Ltd., Central Cirlce - 3(4), No.9, Shastri Nagar, Chennai – 34. M.G. Road, Besant Nagar, Chennai – 600 020. PAN: AAICA 3787F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant by : Shri S. Sridhar, Advocate & Shri Arjunra…

M/S. Empower Guarding Services Private Limited, Bengaluru vs. The Assistant Commissioner of Income Tax (CPC), Bengaluru

In the result, appeal of the assesseeis allowed

ITA 559/BANG/2021[2018-19]Status: DisposedITAT Bangalore07 Dec 2021AY 2018-19

Bench: Shri N.V. Vasudevanassessment Year :2018-19 M/S. Empower Guarding Services Private Limited, Vs. Acit, No.69, 2Nd Floor, Lic Colony, Woc Road, Central Processing Centre, Near Shankar Matt, Basaveshwara Nagar, Bengaluru. Bengaluru – 560 079. Pan : Aacce1898 H Assessee By : Smt. Kusuma Yathish Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 07.12.2021 Date Of Pronouncement : 07.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 27.08.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2018-19. 2. The Assessee Is A Private Limited Company. The Assessee Filed Return Of Income For Ay 2018-19 Declaring Total Income Of Rs.5,82,050/-. In An Intimation Dated 04.03.2020 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs. 4,23,182/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Page 2 Of 6

For Appellant: Smt. Kusuma YathishFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year :2018-19 M/s. Empower Guarding Services Private Limited, Vs. ACIT, No.69, 2nd Floor, LIC Colony, WOC Road, Central Processing Centre, Near Shankar Matt, Basaveshwara Nagar, Bengaluru. Bengaluru – 560 079. PAN : AACCE1898 H Assessee by : Smt. Kusuma Yathish Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 07.12.2021 Date of Pronouncement : 07.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee against order dated…

Mount Victoria Granites Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assesseeis allowed

ITA 557/BANG/2021[2019-20]Status: DisposedITAT Bangalore30 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 M/S. Mount Victoria Granites Limited, Vs. Dcit, No.120 Hoodi Apartments, Central Processing Centre, Cunningham Road, Bengaluru. Bengaluru – 560 052. Pan : Aabcm 1663 P Assessee By : Shri. C. A. Madhukeshwara Hegde, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 07.12.2021 Date Of Pronouncement : 07.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 27.09.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2019-20. 2. The Assessee Is A Private Limited Company.The Assessee Filed Return Of Income For Ay 2019-20 Declaring Total Income Of Rs.22,46,814/-. In An Intimation Dated 30.04.2020 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs. 13,50,284/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Page 2 Of 6

For Appellant: Shri. C. A. Madhukeshwara Hegde, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Mount Victoria Granites Limited, Vs. DCIT, No.120 Hoodi Apartments, Central Processing Centre, Cunningham Road, Bengaluru. Bengaluru – 560 052. PAN : AABCM 1663 P Assessee by : Shri. C. A. Madhukeshwara Hegde, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 07.12.2021 Date of Pronouncement : 07.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee against order dated 27.09.2021 of CIT(A) National…

Bhagawanji Harish, Bangalore vs. Deputy Commissioner of Income Tax, Centralized Processing Centre, Bangalore

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

ITA 380/BANG/2021[2019-20]Status: DisposedITAT Bangalore12 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevan

For Appellant: Shri. Karan Ganna, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT ITA Nos.379 and 380/Bang/2021 Assessment Years : 2018-19 and 2019-20 SP Nos.84 and 85/Bang/2021 (in ITA Nos.379 and 380/Bang/2021) Assessment Years : 2018-19 and 2019-20 Shri Bhagawanji Harish, Vs. DCIT, No.12, 2nd Cross, Gandhinagar, Central Processing Centre, Bengaluru – 560 009. Bengaluru. PAN : AACPH 9005 L Assessee by : Shri. Karan Ganna, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 11.11.2021 Date of Pronouncement : .11.2021 O R D E R Per N. V. Vasude…

Bhagawanji Harish, Bangalore vs. Deputy Commissioner of Income Tax, Centralized Processing Centre, Bangalore

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

ITA 379/BANG/2021[2018-19]Status: DisposedITAT Bangalore12 Nov 2021AY 2018-19

Bench: Shri N.V. Vasudevan

For Appellant: Shri. Karan Ganna, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

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

Mssv & Co., Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 429/BANG/2021[2019-20]Status: DisposedITAT Bangalore11 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri Chandra Poojari

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.428 and 429/Bang/2021 Assessment Years : 2018-19 and 2019-20 M/s. MSSV & Co., Vs. DCIT, No.63/2, 2nd Floor, Above Canara Central Processing Centre, Bank, Railway Parallel Road, Bengaluru. Kumara Park West, Bengaluru – 560 020. PAN : AABFM 1529 R Assessee by : Shri. V. Srinivasan, Advocate Revenue by : Shri. Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru Date of hearing : 11.11.2021 Date of Pronouncement : 11.11.2021 O R D E R Per N. V. Vasudevan, Vice Pr…

Mssv & Co., Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 428/BANG/2021[2018-19]Status: DisposedITAT Bangalore11 Nov 2021AY 2018-19

Bench: Shri N.V. Vasudevanand Shri Chandra Poojari

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru

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

M/S. Saysoft Tech Services Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax (CPC), Bangalore

In the result, appeal of the assessee is allowed

ITA 452/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 M/S. Saysoft Tech Services Private Limited, Vs. Acit, No.38, First Floor, 12Th Main, 27Th Cross, Central Processing Centre, Jayanagar, 4Th Block, Bengaluru. Bengaluru – 560 011. Pan : Aaocs 3596 M Assessee By : Shri. K. Yathish, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 10.11.2021 Date Of Pronouncement : 10.11.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 28.07.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2019-20. 2. The Assessee Is A Private Limited Company. The Assesse Filed Return Of Income For Ay 2019-20 Declaring Total Income Of Rs.29,41,390/-. In An Intimation Dated 07.05.2020 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs. 12,98,450/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. Page 2 Of 6

For Appellant: Shri. K. Yathish, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Saysoft Tech Services Private Limited, Vs. ACIT, No.38, First Floor, 12th Main, 27th Cross, Central Processing Centre, Jayanagar, 4th Block, Bengaluru. Bengaluru – 560 011. PAN : AAOCS 3596 M Assessee by : Shri. K. Yathish, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 10.11.2021 Date of Pronouncement : 10.11.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee against order dated 28.07.2021 of C…

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

In the result, appeal of the assessee is allowed

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

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

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

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

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

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

In the result, appeal of the assessee is allowed

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Bench: Shri N.V. Vasudevanand Shri Chandra Poojari

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

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

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

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

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

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

Bench: Shri N.V. Vasudevanand Shri Chandra Poojari

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

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

Bevel Gears (India) Private Limited, Bengaluru vs. The Assistant Commissioner of Income Tax, Circle-1(1)(2), Bangalore

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

ITA 376/BANG/2021[2017-18]Status: DisposedITAT Bangalore11 Oct 2021AY 2017-18

Bench: Shri George George K

For Appellant: Sri.Gururaj Acharya, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel

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

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “SMC-B” BENCH, BANGALORE Before Shri George George K, Judicial Member ITA No.376/Bang/2021 : Asst.Year 2017-2018 M/s.Bevel Gears (India) Pvt.Ltd. The Asst.Commissioner of 17B Whitefield Road Income-tax, Circle 1(1)(2) v. Bengaluru. Sadaramangala Industrial Area Mahadevapura Post Bengaluru – 560 048. PAN : AAACB5722B. (Appellant) (Respondent) Appellant by : Sri.Gururaj Acharya, CA Respondent by : Sri.Ganesh R.Ghale, Standing Counsel Date of Pronouncement : 11.10.2021 Date of Hearing : 08.10.2021 O R D E R This appeal at the instance of the assessee is directed aga…

24/7 Customer Private Ltd, Bangalore vs. Deputy Commissioner of Income Tax, Bangalore

In the result, appeal filed by assessee stands dismissed as withdrawn in respect of transfer pricing issues

ITA 689/BANG/2016[2011-12]Status: DisposedITAT Bangalore07 Feb 2020AY 2011-12

Bench: Shri. A. K. Garodia & Smt. Beena Pillaiit(Tp)A 689/Bang/2016 Assessment Year : 2011 – 12 M/S. 24/7 Customer Pvt. Ltd., Deputy Commissioner Of Income Prestige Tech Platina – 2, Tax, Survey Nos. 32/1, 32/2, 34/1, Ward 2 (1) (1), 34/2, 34/3, 34/4, Room No. 217, 2Nd Floor, Kadubeesanahalli Village, Bmtc Building, Varthur Hobli, Outer Ring Vs. Koramangala, Road Between Sarjapur & Bangalore – 560 047. Marathahalli, Bangalore – 560 087. Pan No : Aaacz1014A Appellant Respondent & It(Tp)A 591/Bang/2016 Assessment Year : 2011 – 12

For Appellant: Shri. Sumit LovaniwalaFor Respondent: Mr. Muzaffar Hussain, CIT - DR

Section 10Section 2Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A 689/Bang/2016 Assessment Year : 2011 – 12 M/s. 24/7 Customer Pvt. Ltd., Deputy Commissioner of Income Prestige Tech Platina – 2, Tax, Survey Nos. 32/1, 32/2, 34/1, Ward 2 (1) (1), 34/2, 34/3, 34/4, Room No. 217, 2nd Floor, Kadubeesanahalli Village, BMTC Building, Varthur Hobli, Outer Ring Vs. Koramangala, Road between Sarjapur and Bangalore – 560 047. Marathahalli, Bangalore – 560 087. PAN NO : AAACZ1014A APPELLANT RESPONDENT & IT(TP)A 591/Bang/2016 Assessment Yea…

Khimji K.D. Sons Pvt. Ltd., Bhubaneswar vs. DCIT, Circle-1(1), Bhubaneswar

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

ITA 269/CTK/2018[2014-15]Status: DisposedITAT Cuttack01 Oct 2019AY 2014-15

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.269/Ctk/2018 (नििाारण वषा / Assessment Year :2014-2015) Khimji K.D. Sons Pvt. Ltd., Vs. Dcit, Circle-1(1), Plot No.621/A, Saheed Nagar, Bhubaneswar Janpath, Bhubaneswar Pin-751007 स्थायी ऱेखा सं./ Pan No. : Aabck 3660 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Bivek Mohanty, ARFor Respondent: Shri Subhendu Dutta, DR

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

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री एऱ.ऩी.साहु, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI L.P. SAHU, AM आयकर अऩीऱ सं./ITA No.269/CTK/2018 (नििाारण वषा / Assessment Year :2014-2015) Khimji K.D. Sons Pvt. Ltd., Vs. DCIT, Circle-1(1), Plot No.621/A, Saheed Nagar, Bhubaneswar Janpath, Bhubaneswar PIN-751007 स्थायी ऱेखा सं./ PAN No. : AABCK 3660 L (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : Shri Bivek Mohanty, AR राजस्व की ओर से /Revenue by : Shri Subhe…

Milind Gupta, Bhubaneswar vs. ITO, Ward-5(2), Bhubaneswar

In the result, appeal for the assessment year 2013-14 is partly

ITA 382/CTK/2017[2013-14]Status: DisposedITAT Cuttack27 Sept 2019AY 2013-14

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

For Appellant: Shri Jagabandhu Sahu/Goutam Sahu, ARFor Respondent: Shri Subhendu Dutta, DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.382 & 383/CTK/2017 Assessment Years : 2031-14 & 2014-15 Milind Gupta,N-2/160, IRC Vs. ITO, Ward 5(2), Bhubaneswar Village, Nayapalli, Bhubaneswar. PAN/GIR No.AAUPG 8639 F (Appellant) .. ( Respondent) Assessee by : Shri Jagabandhu Sahu/Goutam Sahu, AR Revenue by : Shri Subhendu Dutta, DR Date of Hearing : 08/08/ 2019 Date of Pronouncement : 27/09/ 2019 O R D E R Per C.M.Garg,JM These are appeals filed by the assessee against the separate orders both d…

Frigorifico Allana Private Limited, Mumbai vs. Income Tax Officer 1(1)(4), Mumbai

ITA 925/MUM/2018[2013-14]Status: DisposedITAT Mumbai27 Jun 2019AY 2013-14

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri N. K. Pradhan, Am

For Appellant: Shri Apurva R. Shah, ARFor Respondent: Shri Rajeev Gubgotra, DR

Section 143(3)Section 14ASection 2(24)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI N. K. PRADHAN, AM आयकरअपीलसं./ I.T.A. No. 925/Mum/2018 (निर्धारणवर्ा / Assessment Year:2013-14) M/s Frigorifico Allana Pvt. ITO – 1(1)(4), बिधम/ Ltd. Allana house, Aayakar Bhavan, M.K. Allana Road, Colaba, Road, Vs. Mumbai-400 001. Mumbai-400 020. स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AAACF0681F (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ ITA. No. 1860/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14) DCIT – 1(1)(2), M/s Frigorifico Allana Pvt. बिधम/ Room No. 579, Aayakar Ltd. Allana…

Deputy Commissioner of Income Tax Circle-5(1)(2), Bangalore vs. M/S Prateek Apparels Pvt Ltd, Bangalore

In the result, the revenue’s appeal is dismissed

ITA 1208/BANG/2018[2014-15]Status: DisposedITAT Bangalore15 Feb 2019AY 2014-15

For Appellant: Shri Smarak Swain, JCIT(DR)For Respondent: Shri H.N.Khincha, CA

Section 143(2)Section 143(3)Section 14ASection 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BENGALURU BEFORE SHRI A.K. GARODIA, ACCOUNTANT MEMBER and SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Deputy Commissioner of Income-tax, Circle 5(1)(2), Bengaluru. … Appellant Vs. M/s.Prateek Apparels Pvt. Ltd., No.113, Krishna Reddy Industrial Area, 7th Kudlu gate Hosur Main Road, Bengaluru-560068. … Respondent PAN:AAACP 7190 B Appellant by : Shri Smarak Swain, JCIT(DR). Respondent by : Shri H.N.Khincha, CA. Date of hearing : 12/02/2019 Date of pronouncement : 15/02/2019 O R D E R Per PAVAN KUMAR GADALE, JM : The revenue has filed the appeal against the order of the…