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.

Adyar Ananda Bhavan Sweets India P Ltd, Chennai vs. ACIT, Chennai

In the result, both the appeals of the assessee are allowed

ITA 402/CHNY/2021[2018-19]Status: DisposedITAT Chennai08 Dec 2021AY 2018-19

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपीलसं./Ita No.: 402 & 403/Chny/2021 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20 M/S. Adyar Ananda Bhavan Vs The Acit, Sweets India P Ltd., Central Cirlce - 3(4), No.9, Shastri Nagar, Chennai – 34. M.G. Road, Besant Nagar, Chennai – 600 020. Pan: Aaica 3787F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant By : Shri S. Sridhar, Advocate & Shri Arjunraj, Ca ""यथ" क" ओर से/Respondent By : Shri Durgesh Sumrott, Cit सुनवाई क" तार"ख/Date Of Hearing : 30.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 08.12.2021

For Appellant: Shri S. Sridhar, Advocate &For Respondent: Shri Durgesh Sumrott, CIT
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण,‘डी’"याय पीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 402 & 403/CHNY/2021 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20 M/s. Adyar Ananda Bhavan Vs The ACIT, Sweets India P Ltd., Central Cirlce - 3(4), No.9, Shastri Nagar, Chennai – 34. M.G. Road, Besant Nagar, Chennai – 600 020. PAN: AAICA 3787F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant by : Shri S. Sridhar, Advocate & Shri Arjunra…

Bevel Gears (India) Private Limited, Bengaluru vs. The Assistant Commissioner of Income Tax, Circle-1(1)(2), Bangalore

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

ITA 376/BANG/2021[2017-18]Status: DisposedITAT Bangalore11 Oct 2021AY 2017-18

Bench: Shri George George K

For Appellant: Sri.Gururaj Acharya, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel
Section 139(1)Section 143(2)Section 143(3)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “SMC-B” BENCH, BANGALORE Before Shri George George K, Judicial Member ITA No.376/Bang/2021 : Asst.Year 2017-2018 M/s.Bevel Gears (India) Pvt.Ltd. The Asst.Commissioner of 17B Whitefield Road Income-tax, Circle 1(1)(2) v. Bengaluru. Sadaramangala Industrial Area Mahadevapura Post Bengaluru – 560 048. PAN : AAACB5722B. (Appellant) (Respondent) Appellant by : Sri.Gururaj Acharya, CA Respondent by : Sri.Ganesh R.Ghale, Standing Counsel Date of Pronouncement : 11.10.2021 Date of Hearing : 08.10.2021 O R D E R This appeal at the instance of the assessee is directed aga…

Frigorifico Allana Private Limited, Mumbai vs. Income Tax Officer 1(1)(4), Mumbai

ITA 925/MUM/2018[2013-14]Status: DisposedITAT Mumbai27 Jun 2019AY 2013-14

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri N. K. Pradhan, Am

For Appellant: Shri Apurva R. Shah, ARFor Respondent: Shri Rajeev Gubgotra, DR
Section 143(3)Section 14ASection 2(24)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI N. K. PRADHAN, AM आयकरअपीलसं./ I.T.A. No. 925/Mum/2018 (निर्धारणवर्ा / Assessment Year:2013-14) M/s Frigorifico Allana Pvt. ITO – 1(1)(4), बिधम/ Ltd. Allana house, Aayakar Bhavan, M.K. Allana Road, Colaba, Road, Vs. Mumbai-400 001. Mumbai-400 020. स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AAACF0681F (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ ITA. No. 1860/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14) DCIT – 1(1)(2), M/s Frigorifico Allana Pvt. बिधम/ Room No. 579, Aayakar Ltd. Allana…

ACIT, Circle-13(1), Kolkata vs. M/S Laser Shaving India Pvt. Ltd., Kolkata

In the result, this appeal of the revenue is dismissed

ITA 1801/KOL/2016[2012-13]Status: DisposedITAT Kolkata07 Feb 2018AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey] I.T.A. No. 1801/Kol/2016 Assessment Year: 2012-13 Assistant Commissioner Of Income Tax, Circle -13(1), Kolkata……….…….……...Appellant Aaykar Bhawna Poorva 6Th Floor Room No. 610 110, Shanti Pally Kolkata – 700 110 M/S. Laser Shaving India Pvt. Ltd……………………………………..……………………..…. Respondent The Principal Officer Malhotra House P-12, New Cit Road Kolkata – 700 073 [Pan : Aabcm 7835 R] Appearances By: Shri Navin Kumar Dugar, Fca & Smt. Swati Baid, Aca, Appeared On Behalf Of The Assessee. Shri Arindam Bhattacharjee, Addl. Cit, Sr. Dr, Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : January 25Th, 2018 Date Of Pronouncing The Order : February 7Th , 2018 O R D E R Per J. Sudhakar Reddy :- This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals)-5, Kolkata, (Hereinafter The ‘Ld. Cit (A)’), Passed U/S 250 Of The Income Tax Act, 1961 (The ‘Act’), Dt. 14/07/2016, For The Assessment Year 2012-13. 2. We Find That The Ld. Cit(A), In Its Order, Directed Deletion Of Disallowance U/S 43B Of The Act Being Employees Contribution Towards Esi & Pf As The Same Were Paid Before The Due Date Of Filing Of The Return Of Income. This Issue Is Admittedly Covered Against The Revenue & In Favour Of The Assessee By The Following Decisions:- Cit Vs Alom Extrusions Ltd , [2009]319 Itr 306(Sc)   Cit Vs. Kichha Sugar Company Ltd (Uttarakhand High Court), Ita No. 50 Of 2009  Cit Vs. Aimil Ltd. & Others , 321 Itr 508 (Del)

Section 250Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘D’ BENCH, KOLKATA [Before Sri J. Sudhakar Reddy, Accountant Member & Sri Aby T. Varkey, Judicial Member] I.T.A. No. 1801/Kol/2016 Assessment Year: 2012-13 Assistant Commissioner of Income Tax, Circle -13(1), Kolkata……….…….……...Appellant Aaykar Bhawna Poorva 6th Floor Room No. 610 110, Shanti Pally Kolkata – 700 110 M/s. Laser Shaving India Pvt. Ltd……………………………………..……………………..…. Respondent The Principal Officer Malhotra House P-12, New CIT Road Kolkata – 700 073 [PAN : AABCM 7835 R] Appearances by: Shri Navin Kumar Dugar, FCA & Smt. Swati Baid, ACA, appeared on behalf…

M/S. Kalinga Institute of Training for Security & Consultancy Services, Balasore vs. ITO, Ward-1, Balasore

In the result, both appeals of the assessee are allowed

ITA 436/CTK/2017[2012-13]Status: DisposedITAT Cuttack28 Dec 2017AY 2012-13
For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri D.K.Pradhan, DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER आयकर अपीऱ सं./ITA No.435&436/CTK/2017 (नििाारण वषा / Assessment Year :2011-2012 & 2012-2013) M/s Kalinga Institute of Training Vs. ITO, Ward-1 Balasore For Security & Consultancy Services, Brit Market Complex, 2nd Floor, Block-C, O.T. Road, Balasore-756001 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AAIFX 6549 E (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee by : Shri P.R.Mohanty, AR राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की…

M/S. Kalinga Institute of Training for Security & Consultancy Services, Balasore vs. ITO, Ward-1, Balasore

In the result, both appeals of the assessee are allowed

ITA 435/CTK/2017[2011-12]Status: DisposedITAT Cuttack28 Dec 2017AY 2011-12
For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri D.K.Pradhan, DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER आयकर अपीऱ सं./ITA No.435&436/CTK/2017 (नििाारण वषा / Assessment Year :2011-2012 & 2012-2013) M/s Kalinga Institute of Training Vs. ITO, Ward-1 Balasore For Security & Consultancy Services, Brit Market Complex, 2nd Floor, Block-C, O.T. Road, Balasore-756001 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AAIFX 6549 E (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee by : Shri P.R.Mohanty, AR राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की…

Denis Chem Lab Limited, Gandhinagar vs. The ACIT, Mehsana Circle, Mehsana

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

ITA 2668/AHD/2015[2012-13]Status: DisposedITAT Ahmedabad21 Dec 2017AY 2012-13

Bench: Shri N.K. Billaiya & Shri Mahavir Prasaddenis Chem Lab Ltd. Acit, बनाम/ Block No.457, Mehsana Circle, Vs. Gidc Estate, Phase – I, Mehsana. Village : Chhatral, Tal. Kalol, Dist. Gandhinagar. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaacd 4123 C .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Parth Patel, Ar अपीलाथ" ओर से / Appellant By : ""यथ" क" ओर से/Respondent By : Shri O.P. Pathak, Joit.Cit

For Respondent: Shri O.P. Pathak, Joit.CIT
Section 139(1)Section 143(1)Section 244ASection 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘chchchch’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ B ” BENCH, AHMEDABAD सव"ी एन.के. "ब"लैया, लेखा सद"य एवं महावीर "साद, "या"यक सद"य के सम" । BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER And SHRI MAHAVIR PRASAD, JUDICIAL MEMBER Denis Chem Lab Ltd. ACIT, बनाम/ Block No.457, Mehsana Circle, Vs. GIDC Estate, Phase – I, Mehsana. Village : Chhatral, Tal. KALOL, Dist. Gandhinagar. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAACD 4123 C .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Parth Patel, AR अपीलाथ" ओर से / Appellant by : ""यथ" क" ओर से/Respondent by : Shri O.P. Pa…

M/S. Powerware India Pvt. Ltd., Bhubaneswar vs. ITO, Ward-1(2), Bhubaneswar

In the result, the appeal of the assessee is allowed partly for statistical purposes

ITA 206/CTK/2017[2012-13]Status: DisposedITAT Cuttack29 Nov 2017AY 2012-13

Bench: Shri N.S.Sainiआयकर अपीऱ सं./Ita No.206/Ctk/2017 (नििाारण वषा / Assessment Year :2012-2013) M/S Powerware India Pvt. Ltd. Vs. Ito, Ward-1(2), 6A, Zone-B, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar- 751010 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaccp 1607 R (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri NoneFor Respondent: Shri D.K.Pradhan, DR
Section 194ASection 194CSection 36(1)(va)Section 40

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER आयकर अपीऱ सं./ITA No.206/CTK/2017 (नििाारण वषा / Assessment Year :2012-2013) M/s Powerware India Pvt. Ltd. Vs. ITO, Ward-1(2), 6A, Zone-B, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar- 751010 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AACCP 1607 R (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee by : Shri None राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की तारीख / Date of Hearing : 28/11/2017 घोषणा की तारीख/Date of Prono…

Subhalaxmi Agencies Pvt. Ltd., Nayagarh vs. JCIT, Ramge-2, Bhubaneswar

In the result, appeal of the revenue is partly allowed and that of

ITA 132/CTK/2016[2011-12]Status: DisposedITAT Cuttack21 Nov 2017AY 2011-12

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri D.K.Pradhan, DR
Section 194ASection 194CSection 194JSection 40

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 132/CTK/2016: Asst. Year 2011-12 C.O.No.15/CTK/2016 (in ITA No.201/CTK/2016) Assessment Year: 2012-13 Subhalaxmi Agencies Pvt Vs. Joint Commissioner of Income Tax, Raagne-2, 3rd Ltd., At: Gopinathpur Sahi, PO: Rajsunakhala, Dist: floor, Aayakar Bhavan, Nayagarh. Rajaswa Vihar, Bhubaneswar. PAN/GIR No.AAJCS 7772 D (Appellant) .. ( Respondent) ITA No. 174 & 201/CTK/2016 Assessment Years : 2011-2012 & 2012-13 Joint Commissioner of Vs. Subhalaxmi Agencies P…

Orissa Air Products Pvt. Ltd., Dhenkanal vs. ACIT, Circle-1(2), Bhubaneswar

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

ITA 6/CTK/2017[2012-13]Status: DisposedITAT Cuttack18 May 2017AY 2012-13

Bench: Shri N.S Sainiassessment Year : 2012-2013

For Appellant: Shri T.K.Agarwal, ARFor Respondent: Shri D.K.Pradhan, DR
Section 139(1)Section 2(24)(x)Section 28Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK ‘SMC’ BENCH, CUTTACK BEFORE SHRI N.S SAINI, ACCOUNTANT MEMBER Assessment Year : 2012-2013 Orissa Air Products (P) Ltd., Vs. ACIT, Circle 1(2), NH-42, Gundicha Pada, Bhubaneswar. Dhenkanal. PAN/GIR No. AAACO 6590 J (Appellant) .. ( Respondent) Assessee by : Shri T.K.Agarwal, AR Revenue by : Shri D.K.Pradhan, DR Date of Hearing : 17 /05/ 2017 Date of Pronouncement : 18 /05/ 2017 O R D E R This is an appeal filed by the assessee against the order of CIT(A)-1, Bhubaneswar, dated 8.9.2016, for the assessment year 2012-2013 . 2. Ground No.1 of the appeal is directed…