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

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 43BSection 143(3)Section 143(1)Section 143(1)(a)Section 37(1)Section 10AA

Issues it is cited on

section 158besection 113section 92fclarificatory amendmentretrospective amendmentsection 158bbemployees contribution to pfsection 36(1)(iv)section 36(1)(va)section 2(24)(x)section 158bsection 43b

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

ITO, Ward1(1), Trichy vs. Anjappar Chettinad Restaurant, Trichy

Appeal is allowed

ITA 443/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri V. Padmanabhan(C.A)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.443/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Anjappar Chettinad Restaurant Trichy ITO बनाम/ 17/18, AS Complex, Annamalai Nagar, Ward-1(1), Vs. Trichy – 620 018. Trichy. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ABFFA-1417-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri V. Padmanabhan…

Anjappar Chettinad Restaurant Adayar, Chennai vs. ITO, Non Cop Ward-15(1), Chennai

Appeal is allowed

ITA 442/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri V. Padmanabhan (C.A)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.442/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Anjappar Chettinad Restaurant Adyar ITO बनाम/ 5, Dev Apartments, 1st Main Road, Non Corporate Ward-15(1), Vs. KB Nagar, Chennai – 600 020. Chennai. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAYFA-4758-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant…

Sri Mookambika Infosolutions Pvt Ltd, Madurai vs. PCIT 1, Madurai

The appeal stands allowed in terms of our above order

ITA 425/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

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

For Appellant: Shri S. Balakrishnan (for assessee)For Respondent: Shri Guru Bashyam (CIT) – Ld. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.425/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) Sri Mookambika Infosolutions Pvt. Ltd. PCIT-1 बनाम/ 31, III Floor, Town Hall Road, Madurai. Vs. Madurai – 625 001. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAOCS-3451-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri S. Balakrishnan (for ass…

Sahana Clothing Company Private Limited, Dindigul vs. PCIT, Madurai

The appeal stands allowed in terms of our above order

ITA 417/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

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

For Appellant: Shri Yeshwanth Kumar (C.A)-Ld. ARFor Respondent: Shri Guru Bashyam (CIT) – Ld. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.417/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) Sahana Clothing Company Pvt. Ltd. PCIT बनाम/ No.15, Batlagundu Road, Pithalaipatty, Madurai-1. Vs. Dindigul – 624 002. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAUCS-2984-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri Yeshwanth Kumar (C.A…

Urc Construction Pvt Ltd., Erode vs. DCIT Central Circle 1, Coimbatore

The appeal stands allowed in terms of our above order

ITA 390/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

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

For Appellant: Shri G. Baskar (Advocate)-Ld. ARFor Respondent: Shri Guru Bashyam (CIT) – Ld. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.390/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) URC Construction Pvt. Ltd. DCIT बनाम/ 119, Power House Road, ‘ Central Circle-2, Vs. Erode – 638 001. Coimbatore. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACU-2425-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri G. Baskar (Advocate)-Ld.…

Hlf Services Limited, Chennai vs. DCIT, Corporate Ward, 2(3), Chennai

Appeal is allowed

ITA 370/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

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

For Appellant: NoneFor Respondent: Shri Prakash P. Kishinchandani (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.370/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) HLF Services Limited DCIT बनाम/ No.1, Sardar Patel Road, Corporate Ward 2(3), Vs. Guindy, Chennai – 600 032. Chennai. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AACCH-4777-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : None ""थ" की ओरसे/Respond…

Acp Drilling & Construction Pvt.Ltd., Namakkal vs. ADIT, CPC, Bangalore

Appeal is allowed

ITA 369/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri S. Gautham Venkatnarayanan (Advocate)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.369/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) APC Drilling & Construction Pvt Ltd. ADIT, बनाम/ No. 153, C7, R. Gopal Complex, CPC, Salem Road, Next to LMR Theatre, Bengaluru – 560 500. Vs. Namakkal – 637 001. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAMCA-6660-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओ…

Ms Labels, Tiruppur vs. ADIT, CPC, Bangalore

Appeal is allowed

ITA 362/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

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

For Appellant: Shri Senthil Kumar (Advocate) -Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.362/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) M.S. Labels ADIT बनाम/ 493/1, Athimara Thottam, CPC, Amman Kalyanamandapam Backside, Bengaluru. Vs. Sirupooluvapatti, Tirupur – 641 603. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAMFM-3454-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri S…

Sapphire Clothing Company (I) Pvt. Limited, Tiruppur vs. ADIT, CPC, Bangalore

Appeal is allowed

ITA 361/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

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

For Appellant: Shri Senthil Kumar (Advocate)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.361/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) Sapphire Clothing Company (I) Pvt. Ltd. ADIT बनाम/ 4/87-(3), Thiruppuran Thottam, CPC, K.G. Palayam Road, Veerapandi Post, Bengaluru. Vs. Tirupur – 641 605. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAICS-9995-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ A…

Ravindran, Tenkasi vs. ACIT, CPC, Bangalore

Appeal is allowed

ITA 359/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

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

For Appellant: Shri R. Viswanathan (C.A)-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 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.359/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) Shri Ravindran ACIT बनाम/ 119, Railway Feeder Road Tenkasi, CPC, Vs. Tenkasi – 627 811. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ABZPR-3933-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri R. Viswanathan (C.A)-Ld. AR ""थ" की ओरसे…

M/S Paypal India Private Limited, Chennai vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 338/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri R. Aashish (C.A)-Ld. ARFor Respondent: Shri Guru Bashyam (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 +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.338/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) PayPal India Pvt. Ltd. DCIT बनाम/ Futura IT Park, Block A-334, CPC, Old Mahabalipuram Road, Bengaluru. Vs. Sholinganallur, Chennai-600119. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADCP-7996-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri…

M/S. Formoplastic Controls Private Ilimited, Chennai vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 334/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri Naresh Singh Rathore (C.A)-Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT)-Ld. Sr. 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 +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.334/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Formoplastic Controls Pvt. Ltd. DCIT बनाम/ No.3/534/1, Kundrathur Main Road, CPC, Vs. Madanandapuram, Chennai – 600 116. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACF-7705-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri Naresh…

Super Rubber Mix, Madurai vs. DCIT Non Corp Circle 1, Madurai

Appeal is allowed

ITA 323/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri M.T. Hariharan (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.323/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Super Rubber Mix DCIT बनाम/ Flat No.501, Appa Apartments, CPC, Opp: Mattuthavani Bus Stand, Bengaluru. Vs. Melur Road, Madurai – 625 107. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ABLFS-7400-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri…

Arun Polymers, Madurai vs. ACIT Non Corpcircle 1, Madurai

The appeal stands allowed in terms of our above order

ITA 322/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

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

For Appellant: Shri M.T. Hariharan (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.322/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) Arun Polymers ACIT बनाम/ RS No.64/11, Thiralli Village, Non-Corporate Circle-1, T. Puthupatti Post, Thirumangalam Taluk, Madurai. Vs. Madurai – 625 704. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAHFA-5189-K (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appel…

Deccan Industries, Coimbatore vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 320/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri A. Arjunraj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.320/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Deccan Industries DCIT बनाम/ 1390, Sathy Road, Ganapathy, CPC, Vs. Coimbatore – 641 006. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAAFD-9842-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri A. Arjunraj (C.A)-Ld. AR ""थ" की ओरसे/…

The Ktm Jewellery Limited, Coimbatore vs. DCIT, Corporae Circle-2, Coimbatore

The appeal stands allowed in terms of our above order

ITA 319/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

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

For Appellant: Shri T. Vasudevan (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(3)Section 194CSection 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.319/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) The KTM Jewellery Ltd. DCIT बनाम/ 636 Vivaaga Building, Oppanakara Street, Corporate Circle-2, Vs. Coimbatore – 641 001. Coimbatore. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCK-7104-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri T. Va…

A K Facility Services Private Limited, Thiruporrur vs. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre

Appeal is allowed

ITA 309/CHNY/2022[2016-17]Status: DisposedITAT Chennai22 Jun 2022AY 2016-17

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

For Appellant: Ms. Roopeswari R. (Advocate) -Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT) – Ld. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.309/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2016-17) AK Facility Services Private Limited ITO बनाम/ CEN 218, Padavattamman Koil Street, Corporate Ward 1(1), Thiruporur, Kancheepuram, Chennai. Vs. Kancheepuram District – 603 110. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AALCA-7705-Q (अपीलाथ"/Appellant) : (""थ" / Respondent)…

Dr Axion India Private Limited, Thiruvallur vs. ACIT, NFAC, Delhi

Appeal is allowed

ITA 302/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

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

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.302/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) Dr. Axion India Pvt. Ltd. DCIT बनाम/ No.7, Othappai Village Uthukottai Taluk, CPC, Vs. Thiruvallur District, Tamil Nadu-602 023. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AACCD-5071-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shr…

Sri Ramesh Colour Match Works, Sivakasi vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 300/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.300/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Sri Ramesh Colour Match Works DCIT बनाम/ 11, AKP Middle Street, CPC, Vs. Sivakasi – 626 189. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADFS-1508-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri M. Abhishek (C.A)-Ld. AR ""थ" की ओ…

Sri Maharaj Colour Match Works, Sivakasi vs. DCIT, CPC, Bengaluru

Appeal is allowed

ITA 299/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.299 /Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Sri Maharaj Colour Match Works DCIT बनाम/ 25, A.K.P. Middle Street, CPC, Vs. Sivakasi – 626 189. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ACJFS-6428-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri M. Abhishek (C.A)-Ld. AR ""थ"…