319 ITR 306 (SC); CIT v. Vinay Cement Ltd.

84 Taxmann.com 185Supreme Court of India2017#260 most cited

What is 319 ITR 306 (SC); CIT v. Vinay Cement Ltd. authority for?

Employee and employer contributions towards Provident Fund (PF) and Employees' State Insurance (ESI) are allowable deductions under sections 36(1)(va) and 43B, respectively, if deposited on or before the due date for filing the return of income under section 139(1), even if paid after the due date prescribed under the respective welfare legislation.

300

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Vinay Cement Ltd. · 84 Taxmann.com 185 · section 36(1)(va) · section 43B · section 139(1) · PF ESI contributions · late deposit · due date filing return · employee contribution · employer contribution

Sections most often in play

Section 143(3)Section 36(1)(va)Section 43BSection 139(1)Section 142(1)Section 143(1)Section 143(1)(a)Section 143(3A)

Issues it is cited on

section 2(24)(x)section 36(1)(va)section 43bsection 36(1)section 43section 36section 139(1)section 139section 143(1)section 13prescribedsection 143

Judgments citing 319 ITR 306 (SC); CIT v. Vinay Cement Ltd.

Sky Cotex India Private Limited, Tirupur vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 151/CHNY/2022[2019-2020]Status: DisposedITAT Chennai11 Apr 2022AY 2019-2020

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeshwanth Kumar (CA) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No. 151/Chny/2022 (िनधा"रणवष" / Assessment Year: 2019-20) Sky Cotex India Private Limited ADIT बनाम/ 8/529, Arulpuram, Centralized Processing Center Vs. Karaipudur, Tirupur – 641 606. Bengaluru – 560 500 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAKCS-2656-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri Yeshwant…

Venus Rubbers, Coimbatore vs. ADIT, Bangalore

The appeal stands allowed in terms of our above order

ITA 147/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…Following the same, similar decision was rendered in Pr. CIT V/s Rajasthan State Beverages Corpn. Ltd. (supra). 8. We find that the revenue preferred Special leave Petition (SLP) against this decision which was dismissed by Hon’ble Supreme Court (reported as 84 Taxmann.com 185; 04/07/2017) with following observations: - 1. Delay condoned. 2. We do not find any merit in this petition. The special leave petition is, accordingly, dismissed. In other words, the issue could be said to have attained finality since no merit was found in the revenue’s petition by Hon’ble Apex Court. 9. A similar view favorable to asse…

Venus Rubbers, Coimbatore vs. DCIT, Bangalore

The appeal stands allowed in terms of our above order

ITA 146/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…Following the same, similar decision was rendered in Pr. CIT V/s Rajasthan State Beverages Corpn. Ltd. (supra). 8. We find that the revenue preferred Special leave Petition (SLP) against this decision which was dismissed by Hon’ble Supreme Court (reported as 84 Taxmann.com 185; 04/07/2017) with following observations: - 1. Delay condoned. 2. We do not find any merit in this petition. The special leave petition is, accordingly, dismissed. In other words, the issue could be said to have attained finality since no merit was found in the revenue’s petition by Hon’ble Apex Court. 9. A similar view favorable to asse…

Avan Global Solutions Private Limited, Chennai vs. DCIT, CPC/1718/U6/1957321506, Chennai

The appeal stands allowed in terms of our above order

ITA 145/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…Following the same, similar decision was rendered in Pr. CIT V/s Rajasthan State Beverages Corpn. Ltd. (supra). 8. We find that the revenue preferred Special leave Petition (SLP) against this decision which was dismissed by Hon’ble Supreme Court (reported as 84 Taxmann.com 185; 04/07/2017) with following observations: - 1. Delay condoned. 2. We do not find any merit in this petition. The special leave petition is, accordingly, dismissed. In other words, the issue could be said to have attained finality since no merit was found in the revenue’s petition by Hon’ble Apex Court. 9. A similar view favorable to asse…

Raksha Technologies Private Limited, Chennai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 14/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Natrajan (Advocate) & Mrs. RFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 14/Chny/2022 (िनधा"रण वष" / Assessment Year: 2018-19) Raksha Technologies Private Limited ADIT बनाम/ 29, C-Wing, 1st Floor, Shree Narayana Complex, Centralized Processing Center Vs. Sarathy Nagar, Velachery, Chennai – 600 042. Bengaluru – 560 500 "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCR-8375-B (अपीलाथ"/Appellant) : (""थ" / R…

The Madras Silks India Pvt Ltd, Chennai vs. ACIT, Circle 1, Tirupur

Appeal is allowed

ITA 134/CHNY/2022[2017-2018]Status: DisposedITAT Chennai11 Apr 2022AY 2017-2018

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.134/Chny/2022 (िनधा"रणवष" / Assessment Year: 2017-18) The Madras Silk India Private Ltd. DCIT 55, Usman Road, T.Nagar बनाम/ Vs. Circle-1 Chennai – 600 017 Tirupur – 641 604 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCT-4954-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : None ""थ"कीओरसे/Respondent by : Shri ARV…

Vaiyapuri Venkatasubramanian, Thiruppur vs. DCIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 121/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…Following the same, similar decision was rendered in Pr. CIT V/s Rajasthan State Beverages Corpn. Ltd. (supra). 8. We find that the revenue preferred Special leave Petition (SLP) against this decision which was dismissed by Hon’ble Supreme Court (reported as 84 Taxmann.com 185; 04/07/2017) with following observations: - 1. Delay condoned. 2. We do not find any merit in this petition. The special leave petition is, accordingly, dismissed. In other words, the issue could be said to have attained finality since no merit was found in the revenue’s petition by Hon’ble Apex Court. 9. A similar view favorable to asse…

M/S Imperial Granites Pvt. Ltd., Chennai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 104/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…Following the same, similar decision was rendered in Pr. CIT V/s Rajasthan State Beverages Corpn. Ltd. (supra). 8. We find that the revenue preferred Special leave Petition (SLP) against this decision which was dismissed by Hon’ble Supreme Court (reported as 84 Taxmann.com 185; 04/07/2017) with following observations: - 1. Delay condoned. 2. We do not find any merit in this petition. The special leave petition is, accordingly, dismissed. In other words, the issue could be said to have attained finality since no merit was found in the revenue’s petition by Hon’ble Apex Court. 9. A similar view favorable to asse…

M/S Gbr Minerals Pvt. Ltd., Chennai vs. Income Tax Officer, Corporate Ward2(2), Chennai

The appeal stands allowed in terms of our above order

ITA 103/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय"ी महावीर िसंह, उपा""एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No ITA No. AY Assessee Respondent Assessee by 1-2 99/Chny/2022 2017-18 Amazing Export Corporation, DCIT S. Sridhar, 100/Chny/2022 & SF.No: 105, Valayankadu, CPC, Advocate 2018-19 Vadugapalayam PO, Dharapuram Rd., Bangalore. Palladam – 641 664. PAN: AAKFA-0106-D 3-4 88/Chny/2022 2017-18 M/s. Tsugami Precision Engineering India DCIT S. Sridhar, & & P. Ltd.,…

M/S Rane Brake Lining Limited, Chennai vs. ADIT, CPC, Banglore

The appeals stand partly allowed in terms of our above order

ITA 101/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Saroj Kumar Parida (Advocate) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43BSection 44A

…1 आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपीलसं./ ITA Nos. 101 & 41/Chny/2022 (िनधा"रणवष" / Assessment Years: 2018-19 & 2019-20) M/s. Rane Brake Lining Limited ADIT बनाम/ ‘Maithri’,132 Cathedral Road, Centralized Processing Center Vs. Chennai – 600 086. Bengaluru – 560 500 "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADCR-7688-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ A…

Amazing Export Corporation, Palladam vs. DCIT, CPC, Benguluru

The appeal stands allowed in terms of our above order

ITA 100/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’"ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय"ी महावीर िसंह, उपा""एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No ITA No. AY Assessee Respondent Assessee by 1-2 99/Chny/2022 2017-18 Amazing Export Corporation, DCIT S. Sridhar, 100/Chny/2022 & SF.No: 105, Valayankadu, CPC, Advocate 2018-19 Vadugapalayam PO, Dharapuram Rd., Bangalore. Palladam – 641 664. PAN: AAKFA-0106-D 3-4 88/Chny/2022 2017-18 M/s. Tsugami Precision Engineering India DCIT S. Sridhar, & & P. Ltd.,…

Purusottama Estates and Resorts Private Limited, Puri vs. DCIT, CPC, Bangalore

In the result, all the appeals of the assessees are allowed

ITA 99/CTK/2021[2019-20]Status: DisposedITAT Cuttack06 Apr 2022AY 2019-20

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

For Appellant: Shri A.K.Sabat, CAFor Respondent: Shri Manoj Kumar Goutam, CIT-DR
Section 1(2)(a)Section 139(1)Section 143(3)Section 2Section 36Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री अरुण खोड़पऩया, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपीऱ सं./ITA No.95 & 99/CTK/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates and Vs DCIT, CPC, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 PAN No. : AABCP 8924 A AND आयकर अपीऱ सं./ITA No.97 & 98/CTK/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs DCIT, CPC, Bangalore Plot…

Lalchnd Resort Private Limited, Bhubaneswar vs. DCIT, CPC, Bangalore

In the result, all the appeals of the assessees are allowed

ITA 98/CTK/2021[2018-19]Status: DisposedITAT Cuttack06 Apr 2022AY 2018-19

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

For Appellant: Shri A.K.Sabat, CAFor Respondent: Shri Manoj Kumar Goutam, CIT-DR
Section 1(2)(a)Section 139(1)Section 143(3)Section 2Section 36Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री अरुण खोड़पऩया, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपीऱ सं./ITA No.95 & 99/CTK/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates and Vs DCIT, CPC, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 PAN No. : AABCP 8924 A AND आयकर अपीऱ सं./ITA No.97 & 98/CTK/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs DCIT, CPC, Bangalore Plot…

Lalchnd Resort Private Limited, Bhubaneswar vs. DCIT, CPC, Bangalore

In the result, all the appeals of the assessees are allowed

ITA 97/CTK/2021[2017-18]Status: DisposedITAT Cuttack06 Apr 2022AY 2017-18

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

For Appellant: Shri A.K.Sabat, CAFor Respondent: Shri Manoj Kumar Goutam, CIT-DR
Section 1(2)(a)Section 139(1)Section 143(3)Section 2Section 36Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री अरुण खोड़पऩया, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपीऱ सं./ITA No.95 & 99/CTK/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates and Vs DCIT, CPC, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 PAN No. : AABCP 8924 A AND आयकर अपीऱ सं./ITA No.97 & 98/CTK/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs DCIT, CPC, Bangalore Plot…

Purusottama Estates and Resorts Private Limited, Puri vs. DCIT, CPC, Bangalore

In the result, all the appeals of the assessees are allowed

ITA 95/CTK/2021[2018-19]Status: DisposedITAT Cuttack06 Apr 2022AY 2018-19

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

For Appellant: Shri A.K.Sabat, CAFor Respondent: Shri Manoj Kumar Goutam, CIT-DR
Section 1(2)(a)Section 139(1)Section 143(3)Section 2Section 36Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री अरुण खोड़पऩया, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपीऱ सं./ITA No.95 & 99/CTK/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates and Vs DCIT, CPC, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 PAN No. : AABCP 8924 A AND आयकर अपीऱ सं./ITA No.97 & 98/CTK/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs DCIT, CPC, Bangalore Plot…

Chandan Security Service, Cuttack vs. DCIT, CPC

In the result, both appeals of the assessee are allowed

ITA 94/CTK/2021[2019-20]Status: DisposedITAT Cuttack06 Apr 2022AY 2019-20
For Appellant: Shri Natabar Panda & Dulal Jethi, Ars
Section 1(2)(a)Section 139(1)Section 2Section 36Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री अरुण खोड़पऩया, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपीऱ सं./ITA No.93&94/CTK/2021 (नििाारण वषा / Assessment Year :2018-2019) Chandan Security Service, Vs DCIT (CPC), Bengaluru Mansinghpatna, Ramagada, Tulasipur, Cuttack PAN No. : AACFC 5770 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : Shri Natabar Panda & Dulal Jethi, Ars : Shri Sovesh Ch. Mohanty, Sr.DR राजस्व की ओर से /Revenue by सुन…

Chandan Security Service, Cuttack vs. DCIT(CPC), CPC

In the result, both appeals of the assessee are allowed

ITA 93/CTK/2021[2018-19]Status: DisposedITAT Cuttack06 Apr 2022AY 2018-19
For Appellant: Shri Natabar Panda & Dulal Jethi, Ars
Section 1(2)(a)Section 139(1)Section 2Section 36Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री अरुण खोड़पऩया, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपीऱ सं./ITA No.93&94/CTK/2021 (नििाारण वषा / Assessment Year :2018-2019) Chandan Security Service, Vs DCIT (CPC), Bengaluru Mansinghpatna, Ramagada, Tulasipur, Cuttack PAN No. : AACFC 5770 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by : Shri Natabar Panda & Dulal Jethi, Ars : Shri Sovesh Ch. Mohanty, Sr.DR राजस्व की ओर से /Revenue by सुन…

Lalchnd Gem and Jeweller Pvt. Ltd., Bhubaneswar vs. DCIT, CPC, Bangalore

In the result, all the appeals of the assessees are allowed

ITA 111/CTK/2021[2018-19]Status: DisposedITAT Cuttack06 Apr 2022AY 2018-19

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

For Appellant: Shri A.K.Sabat, CAFor Respondent: Shri Manoj Kumar Goutam, CIT-DR
Section 1(2)(a)Section 139(1)Section 143(3)Section 2Section 36Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री अरुण खोड़पऩया, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपीऱ सं./ITA No.95 & 99/CTK/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates and Vs DCIT, CPC, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 PAN No. : AABCP 8924 A AND आयकर अपीऱ सं./ITA No.97 & 98/CTK/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs DCIT, CPC, Bangalore Plot…

Lalchnd Gem and Jeweller Pvt. Ltd., Bhubaneswar vs. DCIT, CPC, Bangalore

In the result, all the appeals of the assessees are allowed

ITA 110/CTK/2021[2017-18]Status: DisposedITAT Cuttack06 Apr 2022AY 2017-18

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

For Appellant: Shri A.K.Sabat, CAFor Respondent: Shri Manoj Kumar Goutam, CIT-DR
Section 1(2)(a)Section 139(1)Section 143(3)Section 2Section 36Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री अरुण खोड़पऩया, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपीऱ सं./ITA No.95 & 99/CTK/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates and Vs DCIT, CPC, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 PAN No. : AABCP 8924 A AND आयकर अपीऱ सं./ITA No.97 & 98/CTK/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs DCIT, CPC, Bangalore Plot…

Lalchnd Jewellers Pvt. Ltd., Bhubaneswar vs. DCIT, CPC, Bangalore

In the result, all the appeals of the assessees are allowed

ITA 109/CTK/2021[2018-19]Status: DisposedITAT Cuttack06 Apr 2022AY 2018-19

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

For Appellant: Shri A.K.Sabat, CAFor Respondent: Shri Manoj Kumar Goutam, CIT-DR
Section 1(2)(a)Section 139(1)Section 143(3)Section 2Section 36Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री अरुण खोड़पऩया, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपीऱ सं./ITA No.95 & 99/CTK/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates and Vs DCIT, CPC, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 PAN No. : AABCP 8924 A AND आयकर अपीऱ सं./ITA No.97 & 98/CTK/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs DCIT, CPC, Bangalore Plot…