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 367,185 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.

Sukbir Singh, Gurgaon vs. Ward-4(3), Gurgaon

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

ITA 1876/DEL/2021[2018-19]Status: DisposedITAT Delhi18 May 2022AY 2018-19

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 97/Del/2022 2019-20 Shankar Fenestration Assessing Shri Rakesh Shri Sanjay & Glasses India Officer, Kumar, CA Kumar Nargas, Pvt.Ltd., F-3, South Ward-2(2)(3), Sr. DR Side, G.T.Road, Ghaziabad Industrial Area, Vijay Nagar, Ghaziabad, Uttar Pradesh-201001. PAN : AAYCS8335H 2. 111/Del/2022 2019-20 Dayal Industries Assessing Shri Sanjay --do— Pvt.L…

Triple Play Interactive Network Private Limited, Gurgoan vs. Circle-4(1), Gurgaon

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

ITA 1874/DEL/2021[2019-20]Status: DisposedITAT Delhi18 May 2022AY 2019-20

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 97/Del/2022 2019-20 Shankar Fenestration Assessing Shri Rakesh Shri Sanjay & Glasses India Officer, Kumar, CA Kumar Nargas, Pvt.Ltd., F-3, South Ward-2(2)(3), Sr. DR Side, G.T.Road, Ghaziabad Industrial Area, Vijay Nagar, Ghaziabad, Uttar Pradesh-201001. PAN : AAYCS8335H 2. 111/Del/2022 2019-20 Dayal Industries Assessing Shri Sanjay --do— Pvt.L…

Chase Detective and Security Agency Private Limited, New Delhi vs. Circle-6(1), Delhi

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

ITA 1756/DEL/2021[2018-19]Status: DisposedITAT Delhi18 May 2022AY 2018-19

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 97/Del/2022 2019-20 Shankar Fenestration Assessing Shri Rakesh Shri Sanjay & Glasses India Officer, Kumar, CA Kumar Nargas, Pvt.Ltd., F-3, South Ward-2(2)(3), Sr. DR Side, G.T.Road, Ghaziabad Industrial Area, Vijay Nagar, Ghaziabad, Uttar Pradesh-201001. PAN : AAYCS8335H 2. 111/Del/2022 2019-20 Dayal Industries Assessing Shri Sanjay --do— Pvt.L…

Systematic Communication Pvt Ltd., Delhi vs. ITO, Ward-22(4), New Delhi

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

ITA 1706/DEL/2021[2019-20]Status: DisposedITAT Delhi18 May 2022AY 2019-20

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 97/Del/2022 2019-20 Shankar Fenestration Assessing Shri Rakesh Shri Sanjay & Glasses India Officer, Kumar, CA Kumar Nargas, Pvt.Ltd., F-3, South Ward-2(2)(3), Sr. DR Side, G.T.Road, Ghaziabad Industrial Area, Vijay Nagar, Ghaziabad, Uttar Pradesh-201001. PAN : AAYCS8335H 2. 111/Del/2022 2019-20 Dayal Industries Assessing Shri Sanjay --do— Pvt.L…

Sunridges Sporting Goods Pvt. Ltd., Meerut vs. Circle-1(2)(1), Meerut

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

ITA 1605/DEL/2021[2018-19]Status: DisposedITAT Delhi18 May 2022AY 2018-19

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 97/Del/2022 2019-20 Shankar Fenestration Assessing Shri Rakesh Shri Sanjay & Glasses India Officer, Kumar, CA Kumar Nargas, Pvt.Ltd., F-3, South Ward-2(2)(3), Sr. DR Side, G.T.Road, Ghaziabad Industrial Area, Vijay Nagar, Ghaziabad, Uttar Pradesh-201001. PAN : AAYCS8335H 2. 111/Del/2022 2019-20 Dayal Industries Assessing Shri Sanjay --do— Pvt.L…

Kishiv Motors Pvt. Ltd., Haryana vs. DCIT, Circle-, Karnal

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

ITA 1602/DEL/2021[2018-19]Status: DisposedITAT Delhi18 May 2022AY 2018-19

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 97/Del/2022 2019-20 Shankar Fenestration Assessing Shri Rakesh Shri Sanjay & Glasses India Officer, Kumar, CA Kumar Nargas, Pvt.Ltd., F-3, South Ward-2(2)(3), Sr. DR Side, G.T.Road, Ghaziabad Industrial Area, Vijay Nagar, Ghaziabad, Uttar Pradesh-201001. PAN : AAYCS8335H 2. 111/Del/2022 2019-20 Dayal Industries Assessing Shri Sanjay --do— Pvt.L…

Singla Motors Pvt. Ltd., Karnal vs. DCIT, Circle, Karnal

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

ITA 1601/DEL/2021[2019-20]Status: DisposedITAT Delhi18 May 2022AY 2019-20

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 97/Del/2022 2019-20 Shankar Fenestration Assessing Shri Rakesh Shri Sanjay & Glasses India Officer, Kumar, CA Kumar Nargas, Pvt.Ltd., F-3, South Ward-2(2)(3), Sr. DR Side, G.T.Road, Ghaziabad Industrial Area, Vijay Nagar, Ghaziabad, Uttar Pradesh-201001. PAN : AAYCS8335H 2. 111/Del/2022 2019-20 Dayal Industries Assessing Shri Sanjay --do— Pvt.L…

Lumenis India Pvt. Ltd., Delhi vs. ADIT, Central Processing Centre, PAN Jurisdiction DCIT, Circle 15(2), Delhi

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

ITA 1580/DEL/2021[Lumenis India Pvt. Ltd. ]Status: DisposedITAT Delhi18 May 2022

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 97/Del/2022 2019-20 Shankar Fenestration Assessing Shri Rakesh Shri Sanjay & Glasses India Officer, Kumar, CA Kumar Nargas, Pvt.Ltd., F-3, South Ward-2(2)(3), Sr. DR Side, G.T.Road, Ghaziabad Industrial Area, Vijay Nagar, Ghaziabad, Uttar Pradesh-201001. PAN : AAYCS8335H 2. 111/Del/2022 2019-20 Dayal Industries Assessing Shri Sanjay --do— Pvt.L…

Airif Engineers Pvt. Ltd., Delhi vs. DCIT, CPC, Bengaluru, Karnataka (Bengaluru)

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

ITA 1513/DEL/2021[2018-2019]Status: DisposedITAT Delhi18 May 2022AY 2018-2019

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 97/Del/2022 2019-20 Shankar Fenestration Assessing Shri Rakesh Shri Sanjay & Glasses India Officer, Kumar, CA Kumar Nargas, Pvt.Ltd., F-3, South Ward-2(2)(3), Sr. DR Side, G.T.Road, Ghaziabad Industrial Area, Vijay Nagar, Ghaziabad, Uttar Pradesh-201001. PAN : AAYCS8335H 2. 111/Del/2022 2019-20 Dayal Industries Assessing Shri Sanjay --do— Pvt.L…

Harish Chander, Gurgaon vs. DCIT, CPC, Bengalore

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

ITA 1437/DEL/2021[2019-20]Status: DisposedITAT Delhi18 May 2022AY 2019-20

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 97/Del/2022 2019-20 Shankar Fenestration Assessing Shri Rakesh Shri Sanjay & Glasses India Officer, Kumar, CA Kumar Nargas, Pvt.Ltd., F-3, South Ward-2(2)(3), Sr. DR Side, G.T.Road, Ghaziabad Industrial Area, Vijay Nagar, Ghaziabad, Uttar Pradesh-201001. PAN : AAYCS8335H 2. 111/Del/2022 2019-20 Dayal Industries Assessing Shri Sanjay --do— Pvt.L…

Harish Chander, Haryana vs. ADIT, CPC Bengaluru, Bengaluru

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

ITA 1436/DEL/2021[2018-2019]Status: DisposedITAT Delhi18 May 2022AY 2018-2019

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 97/Del/2022 2019-20 Shankar Fenestration Assessing Shri Rakesh Shri Sanjay & Glasses India Officer, Kumar, CA Kumar Nargas, Pvt.Ltd., F-3, South Ward-2(2)(3), Sr. DR Side, G.T.Road, Ghaziabad Industrial Area, Vijay Nagar, Ghaziabad, Uttar Pradesh-201001. PAN : AAYCS8335H 2. 111/Del/2022 2019-20 Dayal Industries Assessing Shri Sanjay --do— Pvt.L…

Vijay Pal Singh, Uttarpradesh vs. ADIT, CPC Bengaluru, Bengaluru

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

ITA 1435/DEL/2021[2018-2019]Status: DisposedITAT Delhi18 May 2022AY 2018-2019

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 97/Del/2022 2019-20 Shankar Fenestration Assessing Shri Rakesh Shri Sanjay & Glasses India Officer, Kumar, CA Kumar Nargas, Pvt.Ltd., F-3, South Ward-2(2)(3), Sr. DR Side, G.T.Road, Ghaziabad Industrial Area, Vijay Nagar, Ghaziabad, Uttar Pradesh-201001. PAN : AAYCS8335H 2. 111/Del/2022 2019-20 Dayal Industries Assessing Shri Sanjay --do— Pvt.L…

Bm Gupta Estates Pvt. Ltd., Delhi vs. ADIT, CPC, Delhi

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

ITA 1434/DEL/2021[2019-2020]Status: DisposedITAT Delhi18 May 2022AY 2019-2020

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 97/Del/2022 2019-20 Shankar Fenestration Assessing Shri Rakesh Shri Sanjay & Glasses India Officer, Kumar, CA Kumar Nargas, Pvt.Ltd., F-3, South Ward-2(2)(3), Sr. DR Side, G.T.Road, Ghaziabad Industrial Area, Vijay Nagar, Ghaziabad, Uttar Pradesh-201001. PAN : AAYCS8335H 2. 111/Del/2022 2019-20 Dayal Industries Assessing Shri Sanjay --do— Pvt.L…

Jain Industrial Products, Haryana vs. DCIT, CPC, Bengalore

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

ITA 1304/DEL/2021[2019-20]Status: DisposedITAT Delhi18 May 2022AY 2019-20

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 97/Del/2022 2019-20 Shankar Fenestration Assessing Shri Rakesh Shri Sanjay & Glasses India Officer, Kumar, CA Kumar Nargas, Pvt.Ltd., F-3, South Ward-2(2)(3), Sr. DR Side, G.T.Road, Ghaziabad Industrial Area, Vijay Nagar, Ghaziabad, Uttar Pradesh-201001. PAN : AAYCS8335H 2. 111/Del/2022 2019-20 Dayal Industries Assessing Shri Sanjay --do— Pvt.L…

Technico Industries Limited, New Delhi vs. Itd, CPC, Bengaluru

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

ITA 1247/DEL/2021[2018-19]Status: DisposedITAT Delhi18 May 2022AY 2018-19

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 97/Del/2022 2019-20 Shankar Fenestration Assessing Shri Rakesh Shri Sanjay & Glasses India Officer, Kumar, CA Kumar Nargas, Pvt.Ltd., F-3, South Ward-2(2)(3), Sr. DR Side, G.T.Road, Ghaziabad Industrial Area, Vijay Nagar, Ghaziabad, Uttar Pradesh-201001. PAN : AAYCS8335H 2. 111/Del/2022 2019-20 Dayal Industries Assessing Shri Sanjay --do— Pvt.L…

Elegant Overseas, New Delhi vs. ITO, CPC, Bengaluru

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

ITA 1235/DEL/2021[2019-20]Status: DisposedITAT Delhi18 May 2022AY 2019-20

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 97/Del/2022 2019-20 Shankar Fenestration Assessing Shri Rakesh Shri Sanjay & Glasses India Officer, Kumar, CA Kumar Nargas, Pvt.Ltd., F-3, South Ward-2(2)(3), Sr. DR Side, G.T.Road, Ghaziabad Industrial Area, Vijay Nagar, Ghaziabad, Uttar Pradesh-201001. PAN : AAYCS8335H 2. 111/Del/2022 2019-20 Dayal Industries Assessing Shri Sanjay --do— Pvt.L…

Elegant Overseas, New Delhi vs. ITO, CPC, Bengaluru

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

ITA 1234/DEL/2021[2018-19]Status: DisposedITAT Delhi18 May 2022AY 2018-19

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 97/Del/2022 2019-20 Shankar Fenestration Assessing Shri Rakesh Shri Sanjay & Glasses India Officer, Kumar, CA Kumar Nargas, Pvt.Ltd., F-3, South Ward-2(2)(3), Sr. DR Side, G.T.Road, Ghaziabad Industrial Area, Vijay Nagar, Ghaziabad, Uttar Pradesh-201001. PAN : AAYCS8335H 2. 111/Del/2022 2019-20 Dayal Industries Assessing Shri Sanjay --do— Pvt.L…

Source Soft Solutions Private Limited, New Delhi vs. Itd, CPC, Bengalore

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

ITA 1213/DEL/2021[2018-19]Status: DisposedITAT Delhi18 May 2022AY 2018-19

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 97/Del/2022 2019-20 Shankar Fenestration Assessing Shri Rakesh Shri Sanjay & Glasses India Officer, Kumar, CA Kumar Nargas, Pvt.Ltd., F-3, South Ward-2(2)(3), Sr. DR Side, G.T.Road, Ghaziabad Industrial Area, Vijay Nagar, Ghaziabad, Uttar Pradesh-201001. PAN : AAYCS8335H 2. 111/Del/2022 2019-20 Dayal Industries Assessing Shri Sanjay --do— Pvt.L…

Bird Execujet Airport Services Pvt. Ltd., New Delhi vs. Circle 4(2), New Delhi

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

ITA 1187/DEL/2021[2018-2019]Status: DisposedITAT Delhi18 May 2022AY 2018-2019

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 97/Del/2022 2019-20 Shankar Fenestration Assessing Shri Rakesh Shri Sanjay & Glasses India Officer, Kumar, CA Kumar Nargas, Pvt.Ltd., F-3, South Ward-2(2)(3), Sr. DR Side, G.T.Road, Ghaziabad Industrial Area, Vijay Nagar, Ghaziabad, Uttar Pradesh-201001. PAN : AAYCS8335H 2. 111/Del/2022 2019-20 Dayal Industries Assessing Shri Sanjay --do— Pvt.L…

Cargo Motors Pvt. Ltd., Delhi vs. DCIT Circle-4(2), New Delhi

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

ITA 1184/DEL/2021[2019-20]Status: DisposedITAT Delhi18 May 2022AY 2019-20

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By Nos Year(s) Appellant vs. Respondent Appellant Respondent 1. 97/Del/2022 2019-20 Shankar Fenestration Assessing Shri Rakesh Shri Sanjay & Glasses India Officer, Kumar, CA Kumar Nargas, Pvt.Ltd., F-3, South Ward-2(2)(3), Sr. DR Side, G.T.Road, Ghaziabad Industrial Area, Vijay Nagar, Ghaziabad, Uttar Pradesh-201001. PAN : AAYCS8335H 2. 111/Del/2022 2019-20 Dayal Industries Assessing Shri Sanjay --do— Pvt.L…