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.

C R Textile Mills, Athanoor vs. Pr.Commissioner of Income Tax-1, Coimbatore

Appeal is allowed

ITA 54/CHNY/2021[2015-16]Status: DisposedITAT Chennai19 Apr 2022AY 2015-16

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

For Appellant: Shri T. Vasudevan (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. 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 "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.54/Chny/2021 (िनधा"रणवष" / Assessment Year: 2015-16) C R Textile Mills, Pr. CIT-1, बनाम/ 204, 2B, Attayampatti Road, Coimbatore. Vs. Athanoor Post – 636 301. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACFJ-9421-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri T. Vasudevan (Advocate) – Ld. AR ""थ"कीओरसे/Respon…

Gokul Industries, Chennai vs. DCIT, Chennai

The appeal stands allowed in terms of our above order

ITA 412/CHNY/2021[2019-20]Status: DisposedITAT Chennai19 Apr 2022AY 2019-20

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

For Appellant: Shri I. Dinesh (Advocate) – 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 "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA Nos.412 & 577/Chny/2021 (िनधा"रणवष" / Assessment Year: 2019-20) Gokul Industries DCIT 7-A, Kamatchiamman Street, बनाम/ Non Corporate Circle – 10(1), Sathyamoorthy Nagar, Ekkaduthangal, Chennai. Vs. Chennai – 600 032. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAFG-2132-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by :…

Vanitha Textiles, Palladam vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 407/CHNY/2021[2018-19]Status: DisposedITAT Chennai19 Apr 2022AY 2018-19

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

For Appellant: Shri Yeshwanth Kumar (CA) – Ld. ARFor Respondent: Shri Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 40Section 43B

…आयकर अपीलीय अिधकरण ’सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.407/Chny/2021 (िनधा"रणवष" / Assessment Year: 2018-19) M/s. Vanitha Textiles, DCIT बनाम/ 182, Chettipalayam Road, CPC, Bangalore. Vs. Palladam. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABFV-6079-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri Yeshwanth Kumar (CA) – Ld. AR ""थ"कीओरसे/Respondent by : Shri Saj…

Gokul Industries, Chennai vs. DCIT, Chennai

The appeal stands allowed in terms of our above order

ITA 577/CHNY/2021[2019-20]Status: DisposedITAT Chennai19 Apr 2022AY 2019-20

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

For Appellant: Shri I. Dinesh (Advocate) – 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 "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA Nos.412 & 577/Chny/2021 (िनधा"रणवष" / Assessment Year: 2019-20) Gokul Industries DCIT 7-A, Kamatchiamman Street, बनाम/ Non Corporate Circle – 10(1), Sathyamoorthy Nagar, Ekkaduthangal, Chennai. Vs. Chennai – 600 032. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAAFG-2132-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by :…

M/S Cauvery Stones, Chennai vs. DCIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 124/CHNY/2022[2019-20]Status: DisposedITAT Chennai18 Apr 2022AY 2019-20

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

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

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos. 123 & 124/Chny/2022 (िनधा"रणवष" / Assessment Years: 2018-19 & 2019-20) M/s. Cauvery Stones Impex Pvt. Ltd. ADIT बनाम/ 8, 2nd Street, Ganapathy Colony Centralized Processing Center Vs. Chennai – 600 083. Bengaluru – 560 500 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCC-3310-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ App…

M/S Cauvery Stones Impex Pvt. Ltd., Chennai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 123/CHNY/2022[2018-19]Status: DisposedITAT Chennai18 Apr 2022AY 2018-19

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

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

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos. 123 & 124/Chny/2022 (िनधा"रणवष" / Assessment Years: 2018-19 & 2019-20) M/s. Cauvery Stones Impex Pvt. Ltd. ADIT बनाम/ 8, 2nd Street, Ganapathy Colony Centralized Processing Center Vs. Chennai – 600 083. Bengaluru – 560 500 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AACCC-3310-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ App…

Amazinf Export Corporation, Palladam vs. DCIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 99/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

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

M/S. Ultracon Structural System Private Limited, Chennai vs. Income Tax Officer Corporate Circle - 3(2), Chennai

The appeal stands allowed in terms of our above order

ITA 97/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

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

Mudhra Fine Blanc Private Limited, Chennai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 96/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

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

Mookambika Infosolutions Pvt Ltd, Madurai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 95/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20

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

For Appellant: Shri S. Balakrishnan (Director) & ShriFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(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, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.94 & 95/Chny/2022 (िनधा"रणवष" / Assessment Years: 2018-19 & 2019-20) Mookambika Infosolutions Pvt Ltd. ADIT बनाम/ 31, IIIrd Floor, Town Hall Road, Centralized Processing Center Vs. Madurai – 625 001. Bengaluru – 560 500 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOCS-3451-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appella…

Sri Mookambika Infosolutions Pvt Ltd, Madurai, Tamil Nadu vs. Assistant Director of Income Tax, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 94/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

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

For Appellant: Shri S. Balakrishnan (Director) & ShriFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(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, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA Nos.94 & 95/Chny/2022 (िनधा"रणवष" / Assessment Years: 2018-19 & 2019-20) Mookambika Infosolutions Pvt Ltd. ADIT बनाम/ 31, IIIrd Floor, Town Hall Road, Centralized Processing Center Vs. Madurai – 625 001. Bengaluru – 560 500 "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOCS-3451-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appella…

M/S Tsugami Precision Engineering India P Ltd., Kancheepuram vs. DCIT, Corporate Circle-3(1), Chennai

The appeal stands allowed in terms of our above order

ITA 89/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

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

M/S Tsugami Precision Engineering India P Ltd., Kancheepuram vs. DCIT, Corporate Circle-3(1), Chennai

The appeal stands allowed in terms of our above order

ITA 88/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

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

Wheels India Ltd, Chennai vs. ACIT, Large Tax Payer Unit-1, Chennai

The appeal stands allowed in terms of our above order

ITA 8/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

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

Dfe Pharma India LLP, Cuddallore vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 78/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

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

Tav&Company, Erode vs. DCIT, Cps, Bengaluru

The appeal stands allowed in terms of our above order

ITA 73/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

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

Marshal Textiles Private Limited, Erode vs. ADIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 6/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20

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

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

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.4 to 6/Chny/2022 (िनधा"रण वष" / Assessment Years: 2017-18, 2018-19 & 2019-20) Marshal Textiles Private Limited ADIT बनाम/ Pallipalayam Kunnathur, Gobi Main Road, Centralized Processing Center Vs. Getticheviyur, Erode – 638 110. Bengaluru – 560 500 "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCM-6646-C (अपीलाथ"/Appellant) : (""थ" /…

Warsaw International, Tirupur vs. DCIT, CPC, Banglore

The appeal stands allowed in terms of our above order

ITA 55/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18

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

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

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No. ITA No. AY Assessee Respondent Appellant by 1-2 146/Chny/2022 2018-19 Venus Rubbers, DCIT N. Arjunraj, CA for S. & & 333, Kalappanaickenpalayam, CPC, Sridhar, Advocate 147/Chny/2022 2019-20 Kanuvai, Coimbatore – 641 108. Bangalore – PAN: AABFV-0275-F 560 500 3 145/Chny/2022 2017-18 Avon Global Solutions Private Limited DCIT R. Meenakshi No. 42, Ja…

M/S United Overseas Facilities Management Pvt. Ltd, Chennai vs. ADIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 50/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

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

Marshal Textiles Private Limited, Erode vs. ADIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 5/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

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

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

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.4 to 6/Chny/2022 (िनधा"रण वष" / Assessment Years: 2017-18, 2018-19 & 2019-20) Marshal Textiles Private Limited ADIT बनाम/ Pallipalayam Kunnathur, Gobi Main Road, Centralized Processing Center Vs. Getticheviyur, Erode – 638 110. Bengaluru – 560 500 "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCM-6646-C (अपीलाथ"/Appellant) : (""थ" /…