Which sections of the Income Tax Act does 411/225 Taxman 6 (Mag.) (Raj.) and CIT v. Jaipur Vidhut Vitaran Nigam Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 36(1)(va), Section 43B, Section 80P(2)(a)(iv), Section 80P(2)(d).

411/225 Taxman 6 (Mag.) (Raj.) and CIT v. Jaipur Vidhut Vitaran Nigam Ltd.

Q: How many judgments cite 411/225 Taxman 6 (Mag.) (Raj.) and CIT v. Jaipur Vidhut Vitaran Nigam Ltd.?

115 judgments on BharatTax cite 411/225 Taxman 6 (Mag.) (Raj.) and CIT v. Jaipur Vidhut Vitaran Nigam Ltd. (363 ITR 307), spanning 2015 to 2025.

363 ITR 307High Court2014#926 most cited

What is 411/225 Taxman 6 (Mag.) (Raj.) and CIT v. Jaipur Vidhut Vitaran Nigam Ltd. authority for?

Employees' contribution to provident fund (PF) and Employees' State Insurance (ESI) deposited by the employer on or before the due date of furnishing the return of income under Section 139(1) cannot be disallowed under Section 36(1)(va) or Section 43B of the Income Tax Act.

115

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

Jaipur Vidhut Vitaran Nigam Ltd. · 363 ITR 307 · Section 36(1)(va) · Section 43B · employees contribution provident fund · ESI payments · due date return of income · Section 139(1) · disallowance employee contributions · deposit before return due date · State Bank of Bikaner & Jaipur

Also reported as

49 Taxmann.com 540228 Taxmann 214

Sections most often in play

Section 143(3)Section 36(1)(va)Section 43B Section 80P(2)(a)(iv)Section 80P(2)(d)

Issues it is cited on

section 3(b)employees contribution to pf section 143(1)(a)(iv)section 2(24)(x)section 36(1)(iv)section 2(24)section 36(1)(va)section 43b section 36(1)section 43 section 36 section 10aa

Judgments citing 411/225 Taxman 6 (Mag.) (Raj.) and CIT v. Jaipur Vidhut Vitaran Nigam Ltd.

DCIT, Jaipur vs. Gvk Jaipur Expressway Pvt Ltd, Jaipur

In the result, the appeal of the revenue for the years [A

ITA 307/JPR/2021[2017-18]Status: DisposedITAT Jaipur19 Aug 2025AY 2017-18

Bench: Us. Moreover, The Assessee Has Also Filed Cross Objections In Both The

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR

Section 115JSection 14ASection 250Section 36(1)(va)Section 43B

…the due date of furnishing of the return of income and taking in consideration judgment of this Court in CIT v. State Bank of Bikaner & Jaipur [2014] 363 ITR 70/43 taxmann.com 411/225 Taxman 6 (Mag.) (Raj.) and CIT v. Jaipur Vidhut Vitaran Nigam Ltd. [2014] 363 ITR 307/49 taxmann.com 540/[2015] 228 Taxman 214 (Mag.) (Raj.) and accordingly both the questions are covered by the aforesaid judgment and against the revenue." 103. It is also noted that the SLP filed by the Revenue in case of Rajasthan State Beverages Corporation Ltd. has since been dismissed by the Hon'ble Supreme Court holding that the Court do not…

DCIT, Jaipur vs. Gvk Jaipur Expressway Pvt Ltd, Jaipur

In the result, the appeal of the revenue for the years [A

ITA 306/JPR/2021[2016-17]Status: DisposedITAT Jaipur19 Aug 2025AY 2016-17

Bench: Us. Moreover, The Assessee Has Also Filed Cross Objections In Both The

For Appellant: Shri Tarun Mittal, C.AFor Respondent: Shri Arvind Kumar, CIT-DR

Section 115JSection 14ASection 250Section 36(1)(va)Section 43B

…e the due date of furnishing of the return of income and taking in consideration judgment of this Court in CIT v. State Bank of Bikaner & Jaipur [2014] 363 ITR 70/43 taxmann.com 411/225 Taxman 6 (Mag.) (Raj.) and CIT v. Jaipur Vidhut Vitaran Nigam Ltd. [2014] 363 ITR 307/49 taxmann.com 540/[2015] 228 Taxman 214 (Mag.) (Raj.) and accordingly both the questions are covered by the aforesaid judgment and against the revenue." 103. It is also noted that the SLP filed by the Revenue in case of Rajasthan State Beverages Corporation Ltd. has since been dismissed by the Hon'ble Supreme Court holding that the Court do not…

Shiv Vegpro Private Limited, Kota vs. PCIT-Udaipur, Udaipur

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

ITA 1014/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18

For Appellant: Shri Mahendra Gargieya, (Adv.) &For Respondent: Mrs. Alka Gautam, (CIT-DR)

Section 147Section 263Section 36(1)(iii)Section 36(1)(va)Section 43B

…of income u-s.139(1), could not be disallowed u-s.43B or u-s.36(1)(va). Substantial question of law answered against revenue and in favour of assessee. Revenue's appeal dismissed." 4.2.3 Similarly in the case of CIT vs. Jaipur Vidyut Vitran Nigam Ltd. (2014) 363 ITR 307 (Raj) it was held that: “If the amount has been deposited on or before the due date of filing the return u-s 139 then the amount cannot be disallowed u-s 43B or u-s 36(1)(va) of the Act. In instant case the entire amount was deposited by the respondent-assessee at least on or before the due date of filing of the returns under Section 139 thus no…

M/S Varsha Construction, Raipur vs. Assistant Commissioner of Income Tax, Circle 1(1), Raipur

In the result, appeal filed by the assessee in ITA No

ITA 5/RPR/2023[2019-20]Status: DisposedITAT Raipur22 Jan 2025AY 2019-20

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 5/Rpr/2023 (िनधा"रण वष" Assessment Year: 2019-20) M/S Varsha Construction, V The Assistant Commissioner Of Income Second Floor-25, 26, Millenium Plaza, S Tax, Circle-1(1), Central Revenue Raipur-492 001, Chhattisgarh Building, Civil Lines, Raipur, C.G.. Pan: Aaefv 8399 M (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee By : Mr. Sakshi Gopal Aggarwal, Ca राज" की ओर से /Revenue By : Smt. Tarannum Verma, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 21.01.2025 : 22.01.2025 घोषणा की तारीख/Date Of Pronouncement

For Appellant: Mr. Sakshi Gopal Aggarwal, CAFor Respondent: Smt. Tarannum Verma, Sr. DR

Section 139Section 143(1)Section 249(3)Section 36(1)Section 36(1)(va)Section 44A

…. (2014) 366 ITR 167 (P&H) iii. Bihar State Warehousing Corporation Ltd.Vs. CIT 386 ITR 410 (Patna) iv. Sagun Foundary Pvt. Ltd Vs. CIT 145 DTR 265 (All) v. CIT Vs. Mark Auto Industries (2008) 358 ITR 43 (P&H) vi. CIT Vs. Jaipur Vidyut Vitran Nigam Ltd (2014) 363 ITR 307 (Raj) vii. Essae Teraoka Pvt. Ltd Vs. DCIT (2014)366 ITR 408 (Kar) viii. CIT Vs. Vijay Shree Ltd (2014) 43 Taxmann.com 396 (Cal) ix. CIT Vs. Kichha Sugar Co Ltd (2013) 356 ITR 351 (Uttarakhand) In the backdrop of the aforesaid settled position of law, we are of the considered view that no distinction is to be drawn between the employers as well a…

Shri Madhopur Kraya Vikraya Sahkari Samiti Limited, Shrimadhopur vs. Income Tax Officer, Neem Ka Thana

In the result, all the three appeals of the assessee in ITA No

ITA 749/JPR/2023[2014-15]Status: DisposedITAT Jaipur27 May 2024AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vedant Agrawal (C.A.)For Respondent: Shri Anup Singh (Addl.CIT) a

Section 143(2)Section 143(3)Section 36Section 80P(2)(a)Section 80P(2)(d)

…the payments have been made before the due date for filing return of income, the disallowance of Rs.22,398/- is unlawful. The appellant relied on CIT vs State Bank of Bikaner and Jaipur (2014) 363 ITR 10 (Raj.) (HC) and Jaipur Vidyut Vitran Nigam Ltd. (2014) 363 ITR 307(Raj.). 9.1. The appellant's submissions duly considered. The case laws relied on by it are respectfully noted. 9.2. Explanation 2 to sec 36 1(va) was inserted from 01.04.21 as under. For the removal of doubts, it is clarified that the provisions of section 43B shall not apply and shall be deemed never to have been applied for the purpose of deter…

Sm Workforce Private Limited, Bhiwadi vs. ITO, Ward, Bhiwadi

In the result, all the three appeals of the assessee in ITA No

ITA 426/JPR/2023[2020-21]Status: DisposedITAT Jaipur18 Dec 2023AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: NoneFor Respondent: Sh. A. S. Nehra (Addl.CIT)

Section 1Section 139(1)Section 143Section 154Section 2Section 3Section 36(1)Section 36(1)(va)Section 43BSection 44A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 426/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2020-21 cuke SM Workforce Private Limited ITO, Vs. Shop No. G-19, Big Bazar, Near Ward, Bhiwadi Central Market, Nanglia, Tehsil- Tijara, Bhiwadi LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAUCS 0570 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : None jktLo dh v…

Abhay Chordia, Jaipur vs. DCIT Circle 1, Jaipur

Appeal of the assessee is partly allowed

ITA 291/JPR/2023[2014-15]Status: HeardITAT Jaipur03 Aug 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Deeraj Borad, CAFor Respondent: Sh. Anoop Singh (Addl. CIT)

Section 139(1)Section 143(3)Section 145(3)Section 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 291/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2014-15 cuke Abhay Chordia DCIT Vs. 20 Welfare House Ashok Marg, Circle-01, Near BSNL Office C Scheme Jaipur GPO, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADLPC 7128 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Deeraj Borad, CA jktLo dh vksj ls…

Amba Tech Engineering, Bhiwadi vs. ITO, Ward-1(2)ADIT - CPC, Alwar

In the result, all the three appeals of the assessee in ITA No

ITA 49/JPR/2023[2019-2020]Status: DisposedITAT Jaipur14 Jun 2023AY 2019-2020

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: NoneFor Respondent: Shri A.S. Nehra, Addl. CIT-DR

Section 143(1)Section 143(1)(a)Section 143(1)(iv)Section 143(3)Section 2Section 234ASection 36(1)Section 36(1)(va)Section 37(1)Section 438

…3B of the I.T. Act 1961, in view of binding decision of the Hon'ble jurisdictional Rajasthan High Court in the cases of CIT Vs State Bank of Bikaner and Jaipur reported in 2014 363 ITR 70 Rajasthan, CIT Vs Jaipur Vidhyut Vitran Nigam: Limited reported in 2014 363 ITR 307 Rajasthan and CIT VS Udaipur Dugdh Utpadak Sahkari Sangh Limited reported in 2014 3 66 ITR 163 Rajasthan, which may kindly be allowed as the ruling of decision of Hon'ble SC in case of Checkmate Services Pvt Ltd vs CIT and amendments to section 36(1)(va) and sec. 438 by the Finance Act, 2021 are not available at the time of processing of ITR u/s…

Wahid Khan, Bhiwadi vs. ITO Ward-1(2), Alwar /DCIT CPC Bengaluru, Alwar/CPC Bengaluru

In the result, all the three appeals of the assessee in ITA No

ITA 166/JPR/2023[2018-19]Status: DisposedITAT Jaipur16 May 2023AY 2018-19

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: NoneFor Respondent: Ms Monisha Choudhary (JCIT)

Section 143(1)Section 143(1)(a)Section 143(1)(iv)Section 143(3)Section 2Section 234ASection 36(1)Section 36(1)(va)Section 37(1)Section 43B

…43B of the I.T. Act 1961, in view of binding decision of the Hon'ble jurisdictional Rajasthan High Court in the cases of CIT VS State Bank of Bikaner and Jaipur reported in 2014 363 ITR 70 Rajasthan, CIT Vs Jaipur Vidhyut Vitran Nigam Limited reported in 2014 363 ITR 307 Rajasthan and CIT Vs Udaipur Dugdh Utpadak Sahkari Sangh Limited reported in 2014 3 66 ITR 163 Rajasthan, which may kindly be allowed as the ruling of decision of Hon'ble SC in case of Checkmate Services Pvt Ltd vs CIT and amendments to section 36(1)(va) and sec. 43B by the Finance Act, 2021 was not available/applicable at the time of process. 3…

Ocean Exim India Private Ltd, Jaipur vs. ITO Ward 1(2), Jaipur

In the result, the appeal of the assessee is dismissed

ITA 37/JPR/2023[2018-19]Status: DisposedITAT Jaipur28 Feb 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Prabha Rana (Adv.)For Respondent: Ms Monisha Choudhary (Addl. CIT)

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

…iling of the return of income u/s 139(1), cannot be disallowed u/s 43B or u/s 36(1)(va) of the IT Act. iii. Other Raj HC decision: All in favour of the assessee 1. CIT vs. State Bank of Bikaner & Jaipur 99 DTR 131 2. CIT vs. Jaipur Vidyut Vitran Nigam Ltd. 363 ITR 307 16 Ocean Exim India Pvt. Ltd. vs. ITO 3. CIT vs. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. 366 ITR 163 4. Principal commission of Income –Tax v/s Rajasthan State Seed Corporation Ltd. [2016] 386 ITR 267 (Raj.) 5. Income Tax vs. M/s State Bank of Bikaner and Jaipur (2014) 363 ITR 70 (Raj) iv. DCIT vs. Jaipur Vidyut Vitran Nigam Ltd. the ITAT…

Bikaner Engineering Works, Jaipur vs. ITO Ward 6(3), Jaipur

In the result, the appeal of the assessee is dismissed

ITA 372/JPR/2022[2019-20]Status: DisposedITAT Jaipur27 Feb 2023AY 2019-20

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Mrs. Prabha Rana, AdvocateFor Respondent: Shri Mirza Azhar Beign, JCIT

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

….C. dated 6-08- 2019). 2. Shailendra Garg C/o Garment Craft India (P) Ltd. (Raj. H.C. dated 15-02-2018) 3. CIT vs State Bank of Bikaner & Jaipur, 99 DTR 131 (Raj) BIKANEER ENGINEERING WORKS VS ITO, WARD 6(3), JAIPUR 4. CIT vs Jaipur Vidyut Vitran Nigam Ltd. 363 ITR 307 (Raj.) 5. Pr. CIT vs Rajasthan State Seed Corp. Ltd. (2016) 386 ITR 267 (Raj) 6. ITO vs SBBJ (2014) 363 ITR 70 (Raj) 7. DCIT vs Jaipur Vidyut Vitaran Nigam Ltd. (ITAT Jaipur Bench ITA No. 1287/JP/2019 dated 18-01-2021 – 61 CCH 0057 (Jpr. Trib) 2.4 On the other hand, the ld. DR supported the order of the ld.CIT(A) and also relied upon the judgeme…

Paris Elysees India Private Limited, Jaipur vs. Deputy Commissioner of Income Tax, Circle-7, Jaipur

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

ITA 357/JPR/2022[2018-19]Status: FixedITAT Jaipur20 Feb 2023AY 2018-19

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Rohan Sogani (CA)For Respondent: Shri James Kurian (CIT)

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 357/JPR/2022 fu/kZkj.k o"kZ@Assessment Year :2018-19 cuke Deputy Commissioner of Income Paris Elysees India Private Limited A-135, Perfume Factory, Vs. Tax, Heerawala, RIICO Industrial Area, Circle-7, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCP4088P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Asse…

Nimbus Pipes Limited, Jaipur vs. ACIT Circle-4, Jaipur

In the result, the appeal of the assessee is dismissed

ITA 384/JPR/2022[2019-20]Status: DisposedITAT Jaipur16 Feb 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohit Badaya (C.A.)For Respondent: Shri R.S. Meel (JCIT)

Section 154Section 36(1)(va)

…evant case laws in favour of appellant are:-  M/s EssaeTeraoka Pvt Ltd Vs DCIT (366 ITR 408) [2014] (Karnataka); CIT VsSabari Enterprises (298 ITR 141) [2008] (Karnataka),  CIT Vs Jaipur Vidyut Vitran Nigam Ltd and Rajasthan Rajya Vidut Utpadan  Nigam Ltd (363 ITR 307) [2014] (Rajasthan):  CIT VS Rajasthan State Beverages Corporation Ltd 84 taxmann.com 173 [2017] (Rajasthan) 7 Nimbus Pipes Limited  CIT Vs Vijay Shree Ltd (43 taxmann.com 396) [2014] (Calcutta).  CIT VS Ghatge Patil Transports Ltd (368 ITR 749) [2014] (Bombay),  CIT Vs Almil Ltd; Nirmala Swami; Spearhead Digital Studio; M/S NET 4 INDIA Ltd…

Mayur Uniquoters Limited, Jaipur vs. Commissioner of Income Tax NFAC, New Delhi

Appeals of the assesse are disposed of in the terms indicated as above

ITA 2/JPR/2022[2018-19]Status: DisposedITAT Jaipur09 Nov 2022AY 2018-19

For Appellant: Shri S. S. Nagar, C.AFor Respondent: MonishaChoudhary, JCIT

Section 14ASection 234CSection 80Section 80J

…er respective Act but before filing of the return of income under Section 139(1), cannot be disallowed under Section 43B or under Section 36(1) (va) of the IT Act.” 18. The said decision has subsequently been followed in CIT vs. Jaipur VidyutVitran Nigam Ltd. 363 ITR 307, CIT vs. Udaipur DugdhUtpadakSahakariSangh Ltd. 366 ITR 163, CIT vs Rajasthan State Beverages Corporation Limited (supra) and PCIT vs Rajasthan Renewable Energy Corporation Ltd. In all these decisions, it has been consistently held that where the PF and ESI dues are paid after the due date under the respective statues but before filing of the ret…

Castamet Works Private Limited, Kharwa vs. Principle Commissioner of Income Tax, Udaipur

ITA 187/JPR/2022[2017-18]Status: DisposedITAT Jaipur04 Oct 2022AY 2017-18

For Appellant: Sh. Prakul Khurana (Adv.) &For Respondent: Sh. Sanjay Dhariwal (CIT)

Section 143(1)Section 143(3)Section 14ASection 263Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 187/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke Castamet Works Private Limited Principle Commissioner of Vs. Village – Kharwa,Tehsil- Masuda Income Tax, Udaipur Kharwa, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCC 5624 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Prakul Khurana (A…

Shri Umesh Raosaheb Pawar, Mumbai vs. Dy Commissioner of Income Tax, Circle-3, Thane

In the result, Ground No.2

ITA 1901/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Sept 2022AY 2018-19

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: NoneFor Respondent: Shri Manoj Sinha

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

…e the due date of furnishing of the return of income and taking in consideration judgment of this Court in CIT v. State Bank of Bikaner & Jaipur [2014] 363 ITR 70/43 taxmann.com 411/225 Taxman 6 (Mag.) (Raj.) and CIT v. Jaipur Vidhut Vitaran Nigam Ltd. [2014] 363 ITR 307/49 taxmann.com 540/[2015] 228 Taxman 214 (Mag.) (Raj.) and accordingly both the questions are covered by the aforesaid judgment and against the revenue". Against which the revenue has filed SLP before the Hon'ble Supreme Court, which was dismissed by the Hon'ble Apex Court in (2017) [85 taxmann.com 185].Therefore, taking the consistent view and r…

M/S Neo Tech Engineering, Raipur vs. Deputy Commissioner of Income Tax, CPC, Bengaluru, Raipur

In the result, appeal of the assessee in ITA No

ITA 88/RPR/2022[2018-19]Status: DisposedITAT Raipur26 Jul 2022AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: S/Shri Y.K Mishra, AR- for Sl. No.1, 2, 7 & 8For Respondent: S/Shri G.N Singh, DR & P.K Mishra, DR

Section 143(1)Section 36(1)(va)

Well Protect Manpower Services Pvt Ltd, New Delhi vs. DCIT CPC, Banglore

In the result, we do not perceive any merit in this appeal and accordingly the same stands dismissed

ITA 1094/DEL/2020[2018-19]Status: DisposedITAT Delhi22 Jul 2022AY 2018-19

Bench: Dr. B.R.R.Kumar & Sh. Anubhav Sharmawell Protect Manpower Vs. Dcit, Services Pvt. Ltd. Cpc, F 22, 2Nd Floor Khasra 737/3 & Bangalore 737/6 Near Mcd School 100 Futa Road, Burari, Delhi-34 Pan : Aaacw4672R (Appellant) (Respondent)

Section 143(1)Section 143(3)Section 36(1)(va)

…Extrusions Ltd. [2009] 319 ITR 306 (SC) 4. CIT vs. AIMIL LTD. [2010] 321 ITR 508 (Del.) 5. CIT vs. George Williamson (Assam) [2006] 284 ITR 619 (Gau) Ltd. 6. CIT vs. Other vs. Sabari [2008] 298 ITR 141(Kar) Enterprises 7. CIT vs. Jaipur Vidyut Vitaran [2014] 363 ITR 307 (Raj) Nigam Ltd. 8. Essae Teraoka P. Ltd. vs. DCIT [2014] 366 ITR 408 (Kar) 9. CIT vs. Ghatge Patil Transports [2014] 368 ITR 749 (Bom) Ltd. 10. CIT vs. Rajasthan State Beverages [2017] 393 ITR 421 (Raj) Corporation Ltd. 11. Sagun Foundry (P) Ltd. vs. CIT [2017] 291 CTR 557 (All) That on the facts of the case and under the law, the 4. addition o…

Dr B Lal Clinical Laboratory Pvt Ltd, Jaipur vs. ACIT, Circle-7, Jaipur

In the result, the appeal of the assessees is allowed

ITA 205/JPR/2022[2017-18]Status: DisposedITAT Jaipur14 Jul 2022AY 2017-18

Bench: Us.

For Appellant: Shri Vedant Agarwal (Adv.)For Respondent: Ms Monisha Choudhary (JCIT) a

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 205/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Dr. B. Lal Clinical Laboratory Private ACIT, Vs. Limited Circle-7, 6-D, Malviya Industrial Area Jaipur, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACB 6185 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vedant Agarwal (Adv.…

Bhupendra Nath Pandey, Varanasi vs. ACIT, R - 03, Varanasi

In the result, appeal filed by the assessee is in ITA No

ITA 31/VNS/2021[2018-2016]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2016

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Bhupendra Nath Pandey Assistant Director Of Income 6-159/27, Kashi Enclave V. Tax (Cpc), Centralized Colony, Pahadiya Sarnath, Processing Center , Varanasi-221007, U.P. Bengaluru-560500 (The Acit, Range-3, Varanasi, U.P.) Pan:Ajfpp1273J (Appellant) (Respondent)

For Appellant: Sh. Deepak K Gujarati, CAFor Respondent: Sh. A.K. Singh, Sr. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Bhupendra Nath Pandey Assistant Director of Income 6-159/27, Kashi Enclave v. Tax (CPC), Centralized Colony, Pahadiya Sarnath, Processing Center , Varanasi-221007, U.P. Bengaluru-560500 (The ACIT, Range-3, Varanasi, U.P.) PAN:AJFPP1273J (Appellant) (Respondent) Appellant by: Sh. Deepak K Gujarati, CA Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 07.07. 2022 Date of pronouncement: 07.07.2022 O R D E R PER SHRI RAMIT KOCHAR, A…