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 234BSection 234CSection 36(1)(va)Section 143(1)(a)(iv)

Issues it is cited on

section 158besection 113section 43b(b)section 92fclarificatory amendmentretrospective amendmentsection 158bbsection 36(1)(va)section 43bemployees contribution to pfsection 36(1)section 43

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

Karnataka State Electronics Development Corporation Limited, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is partly allowed

ITA 599/BANG/2021[2018-19]Status: DisposedITAT Bangalore11 Mar 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year :2018-19 M/S. Karnataka State Electronics Vs. The Deputy Commissioner Of Development Corporation Ltd., Income Tax, 2Nd Floor, Ttmc “A” Block, Cpc, Bengaluru. Bmtc, Shanthinagar, K. H. Road, Bengaluru–560 027. Pan : Aabck 6661 P Appellant Respondent Assessee By : Shri. Raghavendra R Chakravarthy, Ca Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 09.03.2022 Date Of Pronouncement : 11.03.2022 O R D E R

For Appellant: Shri. Raghavendra R Chakravarthy, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru
Section 10Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year :2018-19 M/s. Karnataka State Electronics Vs. The Deputy Commissioner of Development Corporation Ltd., Income Tax, 2nd Floor, TTMC “A” Block, CPC, Bengaluru. BMTC, Shanthinagar, K. H. Road, Bengaluru–560 027. PAN : AABCK 6661 P APPELLANT RESPONDENT Assessee by : Shri. Raghavendra R Chakravarthy, CA Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 09.03.2022 Date of Pronouncement : 11.03.2022 O R D E R Per N. V. Vasudevan,…

The Etikoppaka Coop Agricultural Industrial Society Limited, Visakhapatnam vs. Assistant Commissioner of Income Tax, Circle 2(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 260/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam08 Mar 2022AY 2017-18

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Shri Sankar Pandi, Sr.DR
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (Through web-based video conferencing platform) BEFORE SHRI DUVVURU R L REDDY, HON’BLE JUDICIAL MEMBER & SHRI S. BALAKRISHNAN, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 260/VIZ/2021 (Asst. Year : 2017-18) The Etikoppaka Co-operative Vs. ACIT, Circle-2(1), Agricultural Industrial Society Visakhapatnam. Ltd., Darlapudi, Visakhapatnam PAN No. AAAAT 3378 F (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari, Advocate Department by : Shri Sankar Pandi, Sr.DR Date of hearing : 17/02/2022 Date of pronouncement : 09/03/2022 O R D E R PER S. BALAK…

Alert Detective Force, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 33/BANG/2022[2018-19]Status: DisposedITAT Bangalore08 Mar 2022AY 2018-19

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranassessment Year : 2018-19 M/S. Alert Detective Force, Vs. Dcit, B 376, 9Th Cross, Peenya 1St Stage, Central Processing Centre, Ring Road, Peenya Industrial Area, Bengaluru. Bangalore – 560 058. Pan : Abcfa 0594 J Appellant Respondent Assessee By : Shri. Mahesh G, Ca Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 08.03.2022 Date Of Pronouncement : 08.03.2022 O R D E R Per N. V. Vasudevan: . V. Vasudevan

For Appellant: Shri. Mahesh G, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(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 “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2018-19 M/s. Alert Detective Force, Vs. DCIT, B 376, 9th Cross, Peenya 1st Stage, Central Processing Centre, Ring Road, Peenya Industrial Area, Bengaluru. Bangalore – 560 058. PAN : ABCFA 0594 J APPELLANT RESPONDENT Assessee by : Shri. Mahesh G, CA Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 08.03.2022 Date of Pronouncement : 08.03.2022 O R D E R Per N. V. Vasudevan, Vice President : . V. Vasudevan, Vice President…

Munireddy and Sons, Bangalore vs. Income Tax Officer, Ward-7(2)(2), Bangalore

In the result, appeals of the assessee are allowed

ITA 9/BANG/2022[2019-20]Status: DisposedITAT Bangalore02 Mar 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. G. Sathyanarayana, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(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 “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.8 and 9/Bang/2022 Assessment Year : 2018-19 and 2019-20 Shri. Munireddy and Sons, Vs. ITO, No.09 (91/93/46) 3rd ‘A’ Cross, NGR Ward – 7(2)(2), Layout Roopena Agrahara, Bengaluru. Bengaluru – 560 068. PAN : ABXPJ 1260 D APPELLANT RESPONDENT Assessee by : Shri. G. Sathyanarayana, CA Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 02.03.2022 Date of Pronouncement : 02.03.2022 O R D E R Per N. V. Vasudevan, Vice President : er N. V. V…

Munireddy and Sons, Bangalore vs. Income Tax Officer, Ward-7(2)(2), Bangalore

In the result, appeals of the assessee are allowed

ITA 8/BANG/2022[2018-19]Status: DisposedITAT Bangalore02 Mar 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. G. Sathyanarayana, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(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 “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.8 and 9/Bang/2022 Assessment Year : 2018-19 and 2019-20 Shri. Munireddy and Sons, Vs. ITO, No.09 (91/93/46) 3rd ‘A’ Cross, NGR Ward – 7(2)(2), Layout Roopena Agrahara, Bengaluru. Bengaluru – 560 068. PAN : ABXPJ 1260 D APPELLANT RESPONDENT Assessee by : Shri. G. Sathyanarayana, CA Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 02.03.2022 Date of Pronouncement : 02.03.2022 O R D E R Per N. V. Vasudevan, Vice President : er N. V. V…

Kanthi Agency Networks, Mysuru vs. Assistant Director of Income Tax, CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 1/BANG/2022[2018-19]Status: DisposedITAT Bangalore02 Mar 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2018-19 M/S. Kanthi Agency Networks, Vs. The Assistant Director Of Income No.17, 5Th Block, Shivashakthi Road, Tax, Shakthinagara, Centralized Processing Centre, Mysuru – 570 019. Bengaluru. Pan : Aaifk 6664 Q Appellant Respondent Assessee By : None Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 02.03.2022 Date Of Pronouncement : 02.03.2022 O R D E R

For Appellant: NoneFor Respondent: Shri. Sankar Ganesh K, JCIT(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 “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2018-19 M/s. Kanthi Agency Networks, Vs. The Assistant Director of Income No.17, 5th Block, Shivashakthi Road, Tax, Shakthinagara, Centralized Processing Centre, Mysuru – 570 019. Bengaluru. PAN : AAIFK 6664 Q APPELLANT RESPONDENT Assessee by : None Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 02.03.2022 Date of Pronouncement : 02.03.2022 O R D E R Per N. V. Vasudevan, Vice President : devan, Vice President This is…

The Assistant Commissioner of Income Tax, Ltu, Circle-1., Chennai vs. M/S Paypal India Private Limited, Chennai

Appeal is allowed

ITA 450/CHNY/2021[2017-18]Status: DisposedITAT Chennai23 Feb 2022AY 2017-18

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

For Appellant: Shri P Sajit Kumar(JCIT) – Ld. DRFor Respondent: Shri Ashish– Ld. AR
Section 139(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. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.450/Chny/2021 (िनधा"रण वष" / Assessment Year: 2017-18) ACIT M/s. Paypal India Pvt. Ltd., Large Taxpayer Unit, Circle-1 Futura IT Park, Block-A, 334, बनाम/ Vs. Chennai Rajiv Gandhi Salai, Sholinganallur, Chennai – 600 119. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADCP-7996-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" क…

S.E.Palanivel, Salem, Tamilnadu vs. Amrit Raj Singh, Salem

The appeal stands allowed in terms of our above order

ITA 352/CHNY/2021[2018-2019]Status: DisposedITAT Chennai23 Feb 2022AY 2018-2019

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

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. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM S. ITA No. AY Assessee Respondent Appellant by No 1 352/Chny/2021 2018-19 Mr. S.E. Palanivel DCIT Mr. Ashok 4/22, Sri Lakshmi Centralized Duraisamy, CA Complex, Omalur Main Processing Center, Road, Swarnapuri, Bengaluru-560 500 Salem-636 004. PAN: AAIHP-0463-Q 2-3 492 & 493/Chny/2021 2018-19 & M/s. J.J. Pump Private ADIT Mr. T.V. Muthu Ltd. 2019…

Samay Projects Private Limited, Chennnai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 331/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

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

Section 139(1)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. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM S. ITA No. AY Assessee Respondent Appellant by No 1-2. 331 & 332 /Chny/2021 2018-19 & M/s.Samay Projects The Deputy None 2019-20 Pvt.Ltd Commissioner of 1218, 17th Street, Income Tax, West End Colony, Centralized Mogappair, Processing Center, Chennai-600 050. Bengaluru-560 500. PAN: AAFCS-8302-R M/s.Ganges International The Deputy 3. 341/Chny/20…

Benco Thermal Technologies Pvt Ltd, Chennai vs. Asst. Director of Income Tax, Bengaluru

Appeal is allowed

ITA 281/CHNY/2021[2019-20]Status: DisposedITAT Chennai23 Feb 2022AY 2019-20

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

For Appellant: Shri Yeswanth Kumar (CA)-Ld. DRFor Respondent: Shri P.Sajith Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)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. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.281/Chny/2021 (िनधा"रण वष" / Assessment Year: 2019-20) M/s Benco Thermal Technologies Pvt. Ltd. Asst. Director of Income Tax बनाम 236 & 237, SIDCO Industrial Estate Centralized Processing Center / Vs. Thirumudivakkam, Chennai – 600 044. Bengaluru – 560 500 "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACB-3044-J (अपीलाथ"/Appella…

Sree Ram Constructions, No.77, Ramanuja Nagar, Uppilipalayam Post, Coimbatore vs. DCIT, Coimbatore

The appeal stands allowed in terms of our above order

ITA 273/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

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

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी वी. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM S. ITA No. AY Assessee Respondent Appellant by No 1 273/Chny/2021 2018-19 M/s. Sree Ram DCIT G. Baskar, Constructions, Coimbatore. Advocate 77,Ramanuja Nagar, Uppilipalayam Post Coimbatore-641 015. PAN: AANFS-8636-B 2 293/Chny/2021 2019-20 M/s. Avon Seals Pvt. Ltd ADIT Mr. V.S. G-2, 11th Street, Ambattur Centralized Jayakumar, Industrial Estate,…

Suresh Productions Entertainment LLP, Chennai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 134/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

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

Section 139(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. दुगा" राव, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM S. ITA No. AY Assessee Respondent Appellant by No 1 134/Chny/2021 2018-19 Suresh Productions DCIT None Entertainment LLP, Centralized No. 26/10 Balaji Avenue Processing Center, 1Street, T. Nagar, Chennai Bengaluru-560 500 600 017. PAN: ACTFS-9728-G 2 484/Chny/2021 2019-20 Win Star Marketing India DCIT None Pvt Ltd Centralized 112, Chookkanathar…

Computer Clinic India Pvt. Ltd., New Delhi vs. ITO, Ward-6(2), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1571/DEL/2021[2019-20]Status: DisposedITAT Delhi22 Feb 2022AY 2019-20

Bench: Shri Kul Bharat[Assessment Year : 2019-20] Computer Clinic India Pvt.Ltd., Vs Ito, 301-A, Sagar Complex, Ward-6(2), New Rajdhani Enclave, Vikas Marg, New Delhi. New Delhi-110092. Pan-Aaacc5384N Appellant Respondent Appellant By Shri Rahul Kant, Ar Respondent By Shri Sanjay Kumar, Sr.Dr Date Of Hearing 22.02.2022 Date Of Pronouncement 22.02.2022

Section 115JSection 139(1)Section 143(1)(a)Section 2(24)(X)Section 2(24)(x)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2019-20] Computer Clinic India Pvt.Ltd., vs ITO, 301-A, Sagar Complex, Ward-6(2), New Rajdhani Enclave, Vikas Marg, New Delhi. New Delhi-110092. PAN-AAACC5384N APPELLANT RESPONDENT Appellant by Shri Rahul Kant, AR Respondent by Shri Sanjay Kumar, Sr.DR Date of Hearing 22.02.2022 Date of Pronouncement 22.02.2022 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2019-20 is directed against the order of Ld. CIT(A), National…

Pragati Fashions P. Ltd., Mumbai vs. Dycti (CPC), Bangalore

In the result, assessee’s appeal is allowed

ITA 569/MUM/2021[2018-19]Status: DisposedITAT Mumbai16 Feb 2022AY 2018-19

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalepragati Fashions P Ltd., Vs. Dycti (Cpc) F.P.No. 455, Shree 1 St Floor, Prestige Sadguru Heights, Alpha, Bhavani Shankar Road, Beratenagrahara, Dadar (W) Hosur Road, Uttahalli Mumbai-400028. Hobli,Bangalore- 560100 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccp1730H Appellant .. Respondent Appellant By : Shri. Girish Dave.Sr.Counsel Respondent By : Shri. S.G. Menon.Sr. Dr Date Of Hearing 07.02.2022 Date Of Pronouncement 21.02.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: Shri. Girish Dave.Sr.CounselFor Respondent: Shri. S.G. Menon.Sr. DR
Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Pragati Fashions P Ltd., Vs. DYCTI (CPC) F.P.No. 455, Shree 1 st Floor, Prestige Sadguru Heights, Alpha, Bhavani Shankar Road, Beratenagrahara, Dadar (W) Hosur Road, Uttahalli Mumbai-400028. Hobli,Bangalore- 560100 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCP1730H Appellant .. Respondent Appellant by : Shri. Girish Dave.Sr.Counsel Respondent by : Shri. S.G. Menon.Sr. DR Date of Hearing 07.02.2022 Date of Pronouncement 21.02.2022 आदेश / O R D E R PER PAVAN KUMAR GAD…

Franch Express Courier Pvt Ltd, Chennai vs. The CIT(A), NFAC, Delhi

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

ITA 523/CHNY/2021[2019-20]Status: DisposedITAT Chennai10 Feb 2022AY 2019-20

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.523/Chny/2021 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Franch Express Courier Pvt. Ltd., The Assistant Director Of No. 199, Hariyan Street, C-Pallavaram, Vs. Income Tax, Cpc, Chennai 600 043. Bengaluru 560 500. [Pan:Aadcf3624P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. Vandana Vyas, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 31.01.2022 घोषणा की तारीख /Date Of Pronouncement : 10.02.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 28.09.2021 Relevant To The Assessment Year 2019-20. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2019-20 On 30.10.2019 Declaring A Total Income Of ₹.39,17,200/-. The Cpc, Bengaluru Has Completed The 2

For Appellant: Ms. Vandana Vyas, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 139(1)Section 143(1)Section 36(1)(va)Section 43BSection 44A

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. No.523/Chny/2021 िनधा"रण वष"/Assessment Year: 2019-20 M/s. Franch Express Courier Pvt. Ltd., The Assistant Director of No. 199, Hariyan Street, C-Pallavaram, Vs. Income Tax, CPC, Chennai 600 043. Bengaluru 560 500. [PAN:AADCF3624P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Ms. Vandana Vyas, Advocate ""थ" की ओर से/…

Sri. P. Harshavardhana Reddy, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 736/BANG/2021[2019-20]Status: DisposedITAT Bangalore09 Feb 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2019-20 Shri. Puttireddi Harshavardhana Reddy, Vs. The Assistant Director Of Income Tax, No.401/4 14Th Main, Venkateshwara Lyt Central Processing Centre, Madiwala, Bengaluru. Bengaluru – 560 068. Pan : Aebpr 8378 D Appellant Respondent Assessee By : Shri. V. Narendra Sharma, Advocate Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 08.02.2022 Date Of Pronouncement : 08.02.2022 O R D E R Per N. V. Vasudevan: V. Vasudevan

For Appellant: Shri. V. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh K, JCIT(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 “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2019-20 Shri. Puttireddi Harshavardhana Reddy, Vs. The Assistant Director of Income Tax, No.401/4 14th Main, Venkateshwara Lyt Central Processing Centre, Madiwala, Bengaluru. Bengaluru – 560 068. PAN : AEBPR 8378 D APPELLANT RESPONDENT Assessee by : Shri. V. Narendra Sharma, Advocate Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 08.02.2022 Date of Pronouncement : 08.02.2022 O R D E R Per N. V. Vasudevan, Vice President…

Devarayapatana Thimmappa Paramesha, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 727/BANG/2021[2018-19]Status: DisposedITAT Bangalore09 Feb 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2018-19 Shri. Devarayapatana Thimmappa Paramesha, Vs. The Deputy Commissioner Of Income No.311, Block B3, Sobha Opal, 39Th Cross, Tax, 18Th Main, Jayanagar 4Th Block, Central Processing Centre, Bengaluru – 560 041. Bengaluru. Pan : Acopp 0450 F Appellant Respondent Assessee By : Shri. Sandeep Chalapathy, Ca Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 08.02.2022 Date Of Pronouncement : 08.02.2022 O R D E R Per N. V. Vasudevan: V. Vasudevan

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(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 “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2018-19 Shri. Devarayapatana Thimmappa Paramesha, Vs. The Deputy Commissioner of Income No.311, Block B3, Sobha Opal, 39th Cross, Tax, 18th Main, Jayanagar 4th Block, Central Processing Centre, Bengaluru – 560 041. Bengaluru. PAN : ACOPP 0450 F APPELLANT RESPONDENT Assessee by : Shri. Sandeep Chalapathy, CA Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 08.02.2022 Date of Pronouncement : 08.02.2022 O R D E R Per N. V.…

Sri, Ramachandra Naveen, Bangalore vs. The Assistant Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 710/BANG/2021[2019-20]Status: HeardITAT Bangalore07 Feb 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2019-20 Shri. Ramachandra Naveen, Vs. The Assistant Director Of Income Tax, No.4140 Sam Chambers, 80 Feet Road, Central Processing Centre, Girinagar, 4Th Phase, Bengaluru. Bengaluru – 560 085. Pan : Acvpn 6688 E Appellant Respondent Assessee By : Shri. Vijay Kumar, Advocate Revenue By : Shri. Sankar Ganesh, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 07.02.2022 Date Of Pronouncement : 07.02.2022 O R D E R Per N. V. Vasudevan: V. Vasudevan

For Appellant: Shri. Vijay Kumar, AdvocateFor Respondent: Shri. Sankar Ganesh, JCIT(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 “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2019-20 Shri. Ramachandra Naveen, Vs. The Assistant Director of Income Tax, No.4140 Sam Chambers, 80 Feet Road, Central Processing Centre, Girinagar, 4th Phase, Bengaluru. Bengaluru – 560 085. PAN : ACVPN 6688 E APPELLANT RESPONDENT Assessee by : Shri. Vijay Kumar, Advocate Revenue by : Shri. Sankar Ganesh, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 07.02.2022 Date of Pronouncement : 07.02.2022 O R D E R Per N. V. Vasudevan, Vice President : V. Vasude…

Sivan Securities Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 708/BANG/2021[2018-19]Status: DisposedITAT Bangalore07 Feb 2022AY 2018-19

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19 M/S. Sivan Securities Pvt. The Deputy Ltd., Commissioner Of No. 23/2, Coffeeday Square, Income Tax, Vittal Mallya Road, Cpc, Bangalore – 560 001. Bangalore. Vs. Pan: Aaccs5138G Appellant Respondent Assessee By : Shri C. Ramesh, Ca : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 07-02-2022 Date Of Pronouncement : 07-02-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 21.10.2021 Passed By The Ld.Cit(A)-11, Bangalore Relating To Assessment Year 2018-19 On Following Grounds Of Appeal: “1. The Order Of The Learned Commissioner Of Income Tax (Appeals) Is Opposed To The Facts Of The Case & Law Applicable To It. 2. The Learned Commissioner Of Income Tax (Appeals) Erred In Confirming The Disallowance Of Rs.11,05,657/- Invoking The Provisions Of Section 143(1)(A)(Ii) Of The Act, Holding That The Said Amount Is Assessable Under The Provisions Of Section 36(1)(Va) Of The Act.

For Appellant: Shri C. Ramesh, CA
Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…s. Alom Extrusions Ltd (2009) 185 Taxman 416 (SC) ii) Pr.Commissioner of Income Tax, Jaipur V. Rajasthan State Beverages Corporation Ltd (2017) 84 Taxmann.com 185 (SC) iii) Spectrum Consultants India (P) Ltd V. Commissioner of Income Tax, Bengalore-Ill (2013) 34 Taxmann.com 20 (Kar) iv) Essae Teraoka (P) Ltd V. Deputy Commissioner of Income Tax, Circle — 11(3) (2014) 43 Taxmann.com 33 (Kar) v) Commissioner of Income Tax V. ANZ Information Technology (P) Ltd (2010) 189 Taxman 291 (Kar) 6. The learned Commissioner of Income Tax (Appeals) erred in relying on the following decisions from various High Courts ignoring…

Vishal Enterprises, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeals of the assessee are allowed

ITA 511/BANG/2021[2019-20]Status: HeardITAT Bangalore07 Feb 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(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 “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.510 and 511/Bang/2021 Assessment Years : 2018-19 and 2019-20 M/s. Vishal Enterprises, Vs. DCIT, No.539, CMH Road, Central Processing Centre, Indiranagar, Bengaluru. Bengaluru – 560 034. PAN : AADFV 3616 Q APPELLANT RESPONDENT Assessee by : Shri. Sandeep Chalapathy, CA Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 07.02.2022 Date of Pronouncement : 07.02.2022 O R D E R Per N. V. Vasudevan, Vice President : V. Vasudevan, Vice Pre…