Which sections of the Income Tax Act does 616 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P) Ltd. come up under?

It is most often cited in judgments turning on Section 2(24)(x), Section 36(1)(va), Section 43B, Section 143(3), Section 143(1), Section 143(1)(a).

616 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P) Ltd.

Q: How many judgments cite 616 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P) Ltd.?

170 judgments on BharatTax cite 616 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P) Ltd. (217 Taxmann 207), spanning 2017 to 2026.

217 Taxmann 207High Court2013#569 most cited

What is 616 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P) Ltd. authority for?

Prior to the insertion of Explanation 2 to Section 36(1)(va) of the Income-tax Act, there was an ambiguity regarding the due date for payment of employees' contribution to provident fund and ESI. The ambiguity was whether the due date was as per the respective Acts or the due date for filing the assessee's return of income.

170

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Hemla Embroidery Mills (P) Ltd. · Section 36(1)(va) · employees' contribution · provident fund · ESI · due date · ambiguity · Explanation 2 · return of income

Also reported as

37 Taxmann.com 160

Sections most often in play

Section 2(24)(x)Section 36(1)(va)Section 43B Section 143(3)Section 143(1)Section 143(1)(a)Section 37(1)Section 10AA

Issues it is cited on

section 158be section 113 section 92f clarificatory amendment retrospective amendment section 158bb employees contribution to pf section 36(1)(iv)section 36(1)(va)section 2(24)(x)section 158b section 43b

Judgments citing 616 (Raj.) and 9. CIT v. Hemla Embroidery Mills (P) Ltd.

Kota Trucks P.Ltd, Delhi vs. ACIT, Circle 14(2), New Delhi

In the result, appeals of the assessee are partly allowed as indicated above

ITA 2050/DEL/2023[2018-19]Status: DisposedITAT Delhi30 Jan 2026AY 2018-19

Bench: Shri C.N. Prasad & Shri M. Balaganesh[Assessment Year: 2018-19] Kota Trucks P. Ltd. Vs. Acit Bg-223, Sanjay Gandhi Circle -14(2) Transport Nagar, Gt New Delhi Karnal Road, New Delhi- 110042 Pan No.Aadck3550H Appellant Respondent Appellant Sh. Pratap Gupta, Ca (Virtual) Respondent Sh. Om Prakash, Sr. Dr

Section 143(1)Section 2Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘C’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER [Assessment Year: 2018-19] Kota Trucks P. Ltd. Vs. ACIT BG-223, Sanjay Gandhi Circle -14(2) Transport Nagar, GT New Delhi Karnal Road, New Delhi- 110042 PAN No.AADCK3550H Appellant Respondent Appellant Sh. Pratap Gupta, CA (Virtual) Respondent Sh. Om Prakash, Sr. DR Date of Hearing 07.01.2026 Date of Pronouncement 30.01.2026 ORDER PER C.N. PRASAD, JM, This appeal is filed by the assessee against the order of the CIT/NFAC, Delhi dated 31.05.2023 for the A.Y. 2018-19.…

Poonam Sabharwal, Delhi vs. ITO Ward-28(5), Delhi

In the result, the appeal of the assessee for A

ITA 1183/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri C.N. Prasad & Shri Naveen Chandra

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.1183 & 1182/Del/2025 [Assessment Year: 2017-18 & 2021-22] Poonam Sabharwal Vs. ITO 68, 1st Floor, Poorvi Marg, Ward -28 (5) Vasant Vihar-1, New Delhi New Delhi PAN No.AWLPS2760A Appellant Respondent Assessee by Sh. Sunil Agarwal, CA Revenue by Ms. Ankush Kalra, Sr. DR Date of Hearing 13.11.2025 Date of Pronouncement 28.11.2025 ORDER PER C.N. PRASAD, JM, These appeals are filed by the assessee against different orders of the learned Commissioner of Income Ta…

Poonam Sabharwal, Delhi vs. ITO Ward-28(5), Delhi

In the result, the appeal of the assessee for A

ITA 1182/DEL/2025[2021-22]Status: DisposedITAT Delhi28 Nov 2025AY 2021-22

Bench: Shri C.N. Prasad & Shri Naveen Chandra

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

Rajesh Kumar Garg, Delhi vs. ACIT, Circle-49(1), Delhi

ITA 971/DEL/2025[2022-23]Status: DisposedITAT Delhi22 Aug 2025AY 2022-23

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'E': NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.970/Del/2025, A.Y. 2020-21 ITA No.971/Del/2025, A.Y. 2022-23 Rajesh Kumar Garg, C-6B/14, 2nd Floor, Janakpuri, New Delhi PAN : AESPG1083R (Appellant) Vs. Assistant Commissioner of Income Tax, Circle-49(1), E-2, Civic Centre, Minto Road, New Delhi (Respondent) Appellant by Respondent by Date of Hearing Date of Pronouncement Sh. Saurav Rohatgi, CA Sh. Dheeraj Kumar Jain, Sr. DR 19/08/2025 22/08/2025 ORDER PER AVDHESH KUMAR MISHRA, AM Common facts…

Rajesh Kumar Garg, Delhi vs. ACIT, Circle-49(1), Delhi

ITA 970/DEL/2025[2020-21]Status: DisposedITAT Delhi22 Aug 2025AY 2020-21

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH 'E': NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA No.970/Del/2025, A.Y. 2020-21 ITA No.971/Del/2025, A.Y. 2022-23 Rajesh Kumar Garg, C-6B/14, 2nd Floor, Janakpuri, New Delhi PAN: AESPG1083R (Appellant) Appellant by Respondent by Date of Hearing Date of Pronouncement Assistant Commissioner of Income Tax, Circle-49(1), Vs. E-2, Civic Centre, Minto Road, New Delhi (Respondent) Sh. Saurav Rohatgi, CA Sh. Dheeraj Kumar Jain, Sr. DR 19/08/2025 22/08/2025 ORDER PER AVDHESH KUMAR MISHRA, AM Common facts a…

Ranbir Singh Sorout, Faridabad vs. ITO, Ward-2(2), Faridabad

In the result, appeals filed by the Assessee are allowed

ITA 54/DEL/2023[2019-20]Status: DisposedITAT Delhi20 Aug 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 143(1)Section 36(1)(va)Section 37(1)Section 43

…ITA Nos.52 to 54/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER ITA Nos. 52 to 54/Del/2023 िनधा"रणवष"/Assessment Years: 2017-18 to 2019-20 बनाम RANBIR SINGH SOROUT, INCOME TAX OFFICER, B-49, Sector-11A, Vs. Ward-2(2), Faridabad. Faridabad, Haryana. PAN No.AZHPS3384D अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri A.K. Pandey, Adv. & Shri Arvind Saini, CA Revenue by Shri Ajay Kumar Arora, Sr. DR सुनवाईक"तारीख/ Date of hearing: 04.08.2025 20.08.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश…

Ranbir Singh Sorout, Faridabad vs. ITO, Ward-2(2), Faridabad

In the result, appeals filed by the Assessee are allowed

ITA 52/DEL/2023[2017-18]Status: DisposedITAT Delhi20 Aug 2025AY 2017-18

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishra

Section 143(1)Section 36(1)(va)Section 37(1)Section 43

A2Z Infraservices Limited, Haryana vs. DCIT Central Circle 27, Delhi

In the result, appeals of the assessee are partly allowed as

ITA 72/DEL/2024[2019-20]Status: DisposedITAT Delhi16 Jun 2025AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahmanिनधा"रणवष"/Assessment Year: 2017-18 बनाम A2Z Infra Services Limited Dcit, O-116, 1St Floor, Dlf Shopping Mall, Vs. Central Circle-2, Arjun Nagar, Dlf Phase-1, Shankar Chowk, Phase-V, Gurgaon, Haryana. Udyog Vihar, Sector-19, Gurugram, Haryana. Pan No.Aahca0139L अपीलाथ" Appellant ""यथ"/Respondent & िनधा"रणवष"/Assessment Year: 2019-20 बनाम A2Z Infra Services Limited Dcit, O-116, 1St Floor, Dlf Shopping Mall, Vs. Central Circle-27, Arjun Marg, Dlf Qe S.O., New Delhi. Sikanderpur, Gurgaon, Haryana. Pan No.Aahca0139L अपीलाथ" Appellant ""यथ"/Respondent

Section 139(1)Section 143Section 143(1)(a)Section 154Section 234ASection 36Section 36(1)(va)Section 37(1)

…ITA Nos.970/Del/2023 & 72/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER िनधा"रणवष"/Assessment Year: 2017-18 बनाम A2Z INFRA SERVICES LIMITED DCIT, O-116, 1st Floor, DLF Shopping Mall, Vs. Central Circle-2, Arjun Nagar, DLF Phase-1, Shankar Chowk, Phase-V, Gurgaon, Haryana. Udyog Vihar, Sector-19, Gurugram, Haryana. PAN No.AAHCA0139L अपीलाथ" Appellant ""यथ"/Respondent & िनधा"रणवष"/Assessment Year: 2019-20 बनाम A2Z INFRA SERVICES LIMITED DCIT, O-116, 1st Floor, DLF Shopping Mall, Vs. Central Cir…

A2Z Infraservices Limited, Gurgaon vs. DCIT, Central Circle-2, Faridabad

In the result, appeals of the assessee are partly allowed as

ITA 970/DEL/2023[2017-18]Status: DisposedITAT Delhi16 Jun 2025AY 2017-18

Section 139(1)Section 143Section 143(1)(a)Section 154Section 234ASection 36Section 36(1)(va)Section 37(1)

M/S. Suresh Electricals, Bellary vs. The Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, appeal of the assessee is dismissed

ITA 724/BANG/2022[2018-19]Status: DisposedITAT Bangalore25 Nov 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 M/S. Suresh Electricals, Vs. Dcit, Ward No.25, Cmc T. S. No.227, Tilak Cpc, Nagar, Khb Colony, Bengaluru. Bellary – 583 101. Pan : Abyfs 9751 M Appellant Respondent Assessee By : Shri. B. S. Balachandran, Advocate Revenue By : Shri. Ganesh R. Ghale, Standing Counsel Date Of Hearing : 23.11.2022 Date Of Pronouncement : 24.11.2022 O R D E R This Is An Appeal By The Assessee Directed Against The Order Of Nfac, Delhi, Dated 12.07.2022, Relating To Assessment Year 2018-19. 2. The Only Issue That Arises For Consideration In This Appeal Is As To Whether The Revenue Authorities Were Justified In Disallowing Payment Made To Esi/Pf Being Employees’ Share Of Contribution Under Section 36(1)(Va) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). 3. In This Regard, It Is Pertinent To Note That The Employee Provident Fund & Miscellaneous Provisions Act, 1952 Was Promulgated To Provide For Such Institution Of Provident Funds, Pension Fund & Deposit-Linked Insurance Fund For Employees In Factories & Other Establishments. It Aims To Build Adequate Retirement Corpus For The Salaried Class Of Employees. The Fund Includes Contributions From The Employer & Employee Both, Page 2 Of 14

For Appellant: Shri. B. S. Balachandran, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2018-19 M/s. Suresh Electricals, Vs. DCIT, Ward No.25, CMC T. S. No.227, Tilak CPC, Nagar, KHB Colony, Bengaluru. Bellary – 583 101. PAN : ABYFS 9751 M APPELLANT RESPONDENT Assessee by : Shri. B. S. Balachandran, Advocate Revenue by : Shri. Ganesh R. Ghale, Standing Counsel Date of hearing : 23.11.2022 Date of Pronouncement : 24.11.2022 O R D E R This is an appeal by the assessee directed against the order of NFAC, Delhi, dated 12.07.2022, relating to Assessment Year 2018-19. 2. The only…

Bhoruka Fabcons Private Limited, Mysuru vs. The Assistant Director of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is dismissed

ITA 910/BANG/2022[2020-21]Status: DisposedITAT Bangalore24 Nov 2022AY 2020-21

Bench: Shri N. V. Vasudevanassessment Year : 2020-21 M/S. Bhoruka Fabcons Pvt. Ltd., Vs. The Assistant Director Of Income Tax, No.427E, Hebbal Industrial Area, Cpc, Mysuru – 570 016. Bengaluru. Pan : Aaccb 9377 N Appellant Respondent Assessee By : Shri. Bhargava S. N, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel Date Of Hearing : 23.11.2022 Date Of Pronouncement : 24.11.2022 O R D E R This Is An Appeal By The Assessee Directed Against The Order Of Nfac, Delhi, Dated 28.07.2022, Relating To Assessment Year 2020-21. 2. The Only Issue That Arises For Consideration In This Appeal Is As To Whether The Revenue Authorities Were Justified In Disallowing Payment Made To Esi/Pf Being Employees’ Share Of Contribution Under Section 36(1)(Va) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). 3. In This Regard, It Is Pertinent To Note That The Employee Provident Fund & Miscellaneous Provisions Act, 1952 Was Promulgated To Provide For Such Institution Of Provident Funds, Pension Fund & Deposit-Linked Insurance Fund For Employees In Factories & Other Establishments. It Aims To Build Adequate Retirement Corpus For The Salaried Class Of Employees. The Fund Includes Contributions From The Employer & Employee Both, Calculated In The Prescribed Manner Under The Relevant Act. As Per Page 2 Of 13

For Appellant: Shri. Bhargava S. N, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2020-21 M/s. Bhoruka Fabcons Pvt. Ltd., Vs. The Assistant Director of Income Tax, No.427E, Hebbal Industrial Area, CPC, Mysuru – 570 016. Bengaluru. PAN : AACCB 9377 N APPELLANT RESPONDENT Assessee by : Shri. Bhargava S. N, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel Date of hearing : 23.11.2022 Date of Pronouncement : 24.11.2022 O R D E R This is an appeal by the assessee directed against the order of NFAC, Delhi, dated 28.07.2022, relating to Assessment Year 2020-21. 2. The…

Chase Security, Bangalore vs. Income Tax Officer, Ward-6(3)(1), Bangalore

In the result, appeal of the assessee is dismissed

ITA 796/BANG/2022[2018-19]Status: DisposedITAT Bangalore23 Nov 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 M/S. Chase Security, Vs. The Ito, No.16/A, 1St Floor, Millar Tank Bund Ward – 6(3)(1), Cpc, Road, Vasanth Nagar, Bengaluru. Bengaluru – 560 052. Pan : Aaefc 2412 L Appellant Respondent Assessee By : Smt. Sheethal Borkar, Advocate Revenue By : Shri. Ganesh R. Ghale, Standing Counsel Date Of Hearing : 21.11.2022 Date Of Pronouncement : 23.11.2022 O R D E R This Is An Appeal By The Assessee Directed Against The Order Dated 29.04.2021 By The Nfac, Delhi Relating To Assessment Year 2018-19. 2. The Only Issue That Arises For Consideration In This Appeal Is As To Whether The Revenue Authorities Were Justified In Disallowing Payment Made To Esi/Pf Being Employees’ Share Of Contribution Under Section 36(1)(Va) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). 3. In This Regard, It Is Pertinent To Note That The Employee Provident Fund & Miscellaneous Provisions Act, 1952 Was Promulgated To Provide For Such Institution Of Provident Funds, Pension Fund & Deposit-Linked Insurance Fund For Employees In Factories & Other Establishments. It Aims To Build Adequate Retirement Corpus For The Salaried Class Of Employees. The Fund Includes Contributions From The Employer & Employee Both, Page 2 Of 14

For Appellant: Smt. Sheethal Borkar, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2018-19 M/s. Chase Security, Vs. The ITO, No.16/A, 1st Floor, Millar Tank Bund Ward – 6(3)(1), CPC, Road, Vasanth Nagar, Bengaluru. Bengaluru – 560 052. PAN : AAEFC 2412 L APPELLANT RESPONDENT Assessee by : Smt. Sheethal Borkar, Advocate Revenue by : Shri. Ganesh R. Ghale, Standing Counsel Date of hearing : 21.11.2022 Date of Pronouncement : 23.11.2022 O R D E R This is an appeal by the assessee directed against the order dated 29.04.2021 by the NFAC, Delhi relating to Assessment Year 201…

Enmas India Private Limited, Tiruvallur vs. DCIT, CPC, Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 714/CHNY/2022[2020-2021]Status: DisposedITAT Chennai26 Sept 2022AY 2020-2021

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.714/Chny/2022 िनधा"रण वष"/Assessment Year: 2020 -21 M/S. Enmas India Private Limited, The Deputy Commissioner Of Sp 107, Eom Square Ambattur, Vs. Income Tax, Ambattur Indl. Estate S.O., Tiruvallur, Cpc, Bengaluru 560 500. Tamil Nadu 600 058. [Pan:Aabce4825F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Zakir Hussain, C.A. & Shri Sriraj Gokavarapu, C.A. ""थ" की ओर से/Respondent By : Shri K.N. Dhandapani, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 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 03.08.2022 Relevant To The Assessment Year 2020-21. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2020-21 On 16.12.2020 Declaring The Total Income At ₹.4,77,23,830/-. The Cpc, Bengaluru Has Completed The 2

For Appellant: Shri Zakir Hussain, C.A. &For Respondent: Shri K.N. Dhandapani, Addl. CIT

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

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.714/Chny/2022 िनधा"रण वष"/Assessment Year: 2020 -21 M/s. Enmas India Private Limited, The Deputy Commissioner of SP 107, EOM Square Ambattur, Vs. Income Tax, Ambattur Indl. Estate S.O., Tiruvallur, CPC, Bengaluru 560 500. Tamil Nadu 600 058. [PAN:AABCE4825F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri Zakir Hussain, C.A. &…

M/S, Madras Hydraulic Hose Pvt Ltd, Chennai vs. DCIT, Corporate Circle-4(1), Chennai

Appeal is allowed

ITA 702/CHNY/2022[2020-21]Status: DisposedITAT Chennai26 Sept 2022AY 2020-21

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

For Appellant: Shri. Saroj Kumar Parida (Advocate) – Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR

Section 139(1)Section 154Section 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, उपा12 एवं माननीय+ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENTAND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.702/Chny/2022 (िनधाBरणवषB / Assessment Year: 2020-21) M/s. Madras Hydraulic Hose Pvt. Ltd. DCIT बनाम/ Flat No. 5, Harrington Apartments, Corporate Circle -4(1), No. 211, 98, Harrington Road, Vs. Chennai. Chetpet, Chennai – 600 031. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACM-4367-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे…

M/S Bab Leather Products International, Thirumudivakkam vs. DCIT, Chenai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 665/CHNY/2022[2015-2016]Status: DisposedITAT Chennai26 Sept 2022AY 2015-2016

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.665/Chny/2022 िनधा"रण वष"/Assessment Year: 2015-16 M/S. Bab Leather Products The Deputy Commissioner Of International, 162/163, Sidco Vs. Income Tax, Industrial Estate, Thirumudivakkam, Non Corporate Circle 4(1), Chennai 600 044. Chennai. [Pan:Aaafb6228M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Tarun, Advocate ""थ" की ओर से/Respondent By : Shri K.N. Dhandapani, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 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 28.07.2022 Relevant To The Assessment Year 2015-16. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2015-16 On 23.09.2015 Declaring The Total Income At ₹.54,09,150/-. The Case Was Selected For Scrutiny & 2

For Appellant: Shri G. Tarun, AdvocateFor Respondent: Shri K.N. Dhandapani, Addl. CIT

Section 139(1)Section 143(3)Section 144BSection 147Section 148Section 43B

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.665/Chny/2022 िनधा"रण वष"/Assessment Year: 2015-16 M/s. BAB Leather Products The Deputy Commissioner of International, 162/163, SIDCO Vs. Income Tax, Industrial Estate, Thirumudivakkam, Non Corporate Circle 4(1), Chennai 600 044. Chennai. [PAN:AAAFB6228M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri G. Tarun, Advocate ""थ"…

Kalpanadevi, Pondicherry vs. ADIT, Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 664/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.664/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 Kalpanadevi, The Assistant Director Of 34, Koil Mania Street, Vs. Income Tax, Dharmapuri, Pondicherry 605 009. Cpc, Bengaluru 560 500. [Pan:Csjpk5198N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. T.V. Muthu Abirami, Advocate ""थ" की ओर से/Respondent By : Shri K. N. Dhandapani, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 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 10.06.2022 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 Declaring The Total Income At ₹.14,89,000/-. The Return Filed By The Assessee Was Processed Under 2

For Appellant: Ms. T.V. Muthu Abirami, AdvocateFor Respondent: Shri K. N. Dhandapani, Addl. CIT

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

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.664/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 Kalpanadevi, The Assistant Director of 34, Koil Mania Street, Vs. Income Tax, Dharmapuri, Pondicherry 605 009. CPC, Bengaluru 560 500. [PAN:CSJPK5198N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Ms. T.V. Muthu Abirami, Advocate ""थ" की ओर से/Respondent by : Shri K. N. Dhandapa…

Late Mr.Seshadri Naidu Dharmaraj Rep by Legal Heir - Mr.Shankar Ganesh, Chennai vs. CPC, Bangalore

Appeal is allowed

ITA 661/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

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

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR

Section 139(1)Section 143(1)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, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENTAND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.660/Chny/2022 (िनधाBरणवषB / Assessment Year: 2018-19) & आयकरअपीलसं./ITA No.661/Chny/2022 (िनधाBरणवषB / Assessment Year: 2019-20) Late Mr. Seshadri Naidu Dharmaraj DCIT बनाम/ Rep. by Mr. Shankar Ganesh CPC, No. 10, 2nd Street,Ulaganathapuram, Bangalore. Vs. Ennore, Chennai – 600 057. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AECPD-3635-A (अप…

Late Mr.Seshadri Naidu Dharmaraj Rep by Legal Heir - Mr.Shankar Ganesh, Chennai vs. CPC, Bangalore

Appeal is allowed

ITA 660/CHNY/2022[2018-2019]Status: DisposedITAT Chennai26 Sept 2022AY 2018-2019

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

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR

Section 139(1)Section 143(1)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, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENTAND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.660/Chny/2022 (िनधाBरणवषB / Assessment Year: 2018-19) & आयकरअपीलसं./ITA No.661/Chny/2022 (िनधाBरणवषB / Assessment Year: 2019-20) Late Mr. Seshadri Naidu Dharmaraj DCIT बनाम/ Rep. by Mr. Shankar Ganesh CPC, No. 10, 2nd Street,Ulaganathapuram, Bangalore. Vs. Ennore, Chennai – 600 057. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AECPD-3635-A (अप…

M/S Maxima Automation Solutions Pvt Ltd, Chennai vs. ACIT, Corp Circle 4 (1), Chennai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 649/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.649/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Maxima Automation Solutions Pvt. Vs. The Assistant Commissioner Of Ltd., Represented By Its Managing Income Tax, Director, No. 2/87, Raghaava Nagar, Corporate Circle 4(1), 7Th Street, Moovarasampet, Chennai Madipakkam, Chennai 600 091. [Pan:Aagcm1970L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri P. James Victor Rajkumar, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 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 25.05.2022 Relevant To The Assessment Year 2019-20. 2. The Appeal Filed By The Assessee Is Delayed By Eight Days In Filing The Appeal Before The Tribunal, For Which, The Assessee Has Filed A 2

For Appellant: Shri P. James Victor RajkumarFor Respondent: Shri P. Sajit Kumar, JCIT

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

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.649/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 M/s. Maxima Automation Solutions Pvt. Vs. The Assistant Commissioner of Ltd., Represented by its Managing Income Tax, Director, No. 2/87, Raghaava Nagar, Corporate Circle 4(1), 7th Street, Moovarasampet, Chennai Madipakkam, Chennai 600 091. [PAN:AAGCM1970L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की…

Sathiapal Engineers (India) Pvt Ltd, Chennai vs. ACIT CPC, Bangalore

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

ITA 610/CHNY/2022[2017-2018]Status: DisposedITAT Chennai30 Aug 2022AY 2017-2018

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 610/Chny/2022 िनधा"रण वष"/Assessment Year:2017-18 Sathiapal Engineers (India) Pvt. Ltd. The Assistant /Deputy Commissioner Formerly Known As Sathiapal Vs. Of Income Tax, Engineers India Ltd., New No. 14, Cpc, Bengaluru. Old No. 25, Temple Street, Alagappa Nagar, Kilpauk, Chennai 600 010. [Pan:Aahcs2295P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Viswanathan, Ca ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 25.08.2022 घोषणा की तारीख /Date Of Pronouncement : 30.08.2022 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 26.05.2022 Relevant To The Assessment Year 2017-18. The Only Effective Ground Raised In The Appeal Of The Assessee Relates To Confirmation Of Disallowance Of Pf & Esi Payments.

For Appellant: Shri R. Viswanathan, CAFor Respondent: Shri AR V Sreenivasan, Addl. CIT

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

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No. 610/Chny/2022 िनधा"रण वष"/Assessment Year:2017-18 Sathiapal Engineers (India) Pvt. Ltd. The Assistant /Deputy Commissioner Formerly known as Sathiapal Vs. of Income Tax, Engineers India Ltd., New No. 14, CPC, Bengaluru. Old No. 25, Temple Street, Alagappa Nagar, Kilpauk, Chennai 600 010. [PAN:AAHCS2295P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर…