Bihar State Warehousing Corporation Ltd. v. CIT

393 ITR 386High Court2017#3624 most cited

What is Bihar State Warehousing Corporation Ltd. v. CIT authority for?

Deduction for employee's contribution to PF/ESI can be allowed if paid before the due date of filing the return of income, even if paid after the statutory due date under the respective act.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

Bihar State Warehousing Corporation Ltd. · CIT · section 36(1)(va) · employee's contribution · PF · ESI · due date · return of income

Also reported as

71 Taxmann.com 247

Issues it is cited on

section 2(24)(x)section 36(1)(va)section 43bsection 36(1)section 43section 36section 139(1)section 139section 13prescribedindianfac

Judgments citing Bihar State Warehousing Corporation Ltd. v. CIT

Natraj Dal Mill, Indore vs. ACIT 5 (1), Indore

In the result, Appeal of the assessee namely Natraj Dal Mill in

ITA 153/IND/2021[2019-20]Status: DisposedITAT Indore06 Dec 2021AY 2019-20

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Boradassessment Year:2019-20 Natraj Dal Mill Acit 5(1) Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No. Aadfn3699P Appellant By Shri Ashish Goyal & N.D. Patwa, Ars Respondent By Shri Amit Soni, Sr.Dr Assessment Year:2011-12 Shri Ashok Somani Dy. Cit, Ps, Indore Bangalore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Agtps5575R Appellant By S/Shri Anil Kamal Garg & Arpit Gour, Ars Respondent By Shri Amit Soni, Sr.Dr Date Of Hearing: 12.11.2021 Date Of Pronouncement: 06.12.2021 आदेश / O R D E R Per Manish Borad:

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

…A No.153 & 131/Ind/2021 Fans & Cooling System Pvt. Ltd. (2021) 9 ITJ online 118. Reliance was also placed on following decisions: a.Sagun Foundry (P) Ltd. vs. CIT [2007] 78 taxmann.com 47 (Allahabad) b. Bihar State Warehousing Corporation Ltd. vs. DCIT [2017] 393 ITR 386(Patna) c. Pr. CIT vs. Rajasthan State Beverage Corpn. Ltd. (20017) 250 Taxman 32 (Rajasthan) d. Pr. CIT vs. Hind Filter Ltd. [2018] 90 taxmann.com 51(Bombay) 7. Per contra ld. DR submitted that the issue is debatable and some of the Hon'ble High Courts have also decided against the assessee on this particular issue, but agreed that no decisions…

Shri Ashok Somani, Indore vs. The Dy CIT, Ps, Bangalore

In the result, Appeal of the assessee namely Natraj Dal Mill in

ITA 131/IND/2021[2018-19]Status: DisposedITAT Indore06 Dec 2021AY 2018-19

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Boradassessment Year:2019-20 Natraj Dal Mill Acit 5(1) Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No. Aadfn3699P Appellant By Shri Ashish Goyal & N.D. Patwa, Ars Respondent By Shri Amit Soni, Sr.Dr Assessment Year:2011-12 Shri Ashok Somani Dy. Cit, Ps, Indore Bangalore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Agtps5575R Appellant By S/Shri Anil Kamal Garg & Arpit Gour, Ars Respondent By Shri Amit Soni, Sr.Dr Date Of Hearing: 12.11.2021 Date Of Pronouncement: 06.12.2021 आदेश / O R D E R Per Manish Borad:

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

…A No.153 & 131/Ind/2021 Fans & Cooling System Pvt. Ltd. (2021) 9 ITJ online 118. Reliance was also placed on following decisions: a.Sagun Foundry (P) Ltd. vs. CIT [2007] 78 taxmann.com 47 (Allahabad) b. Bihar State Warehousing Corporation Ltd. vs. DCIT [2017] 393 ITR 386(Patna) c. Pr. CIT vs. Rajasthan State Beverage Corpn. Ltd. (20017) 250 Taxman 32 (Rajasthan) d. Pr. CIT vs. Hind Filter Ltd. [2018] 90 taxmann.com 51(Bombay) 7. Per contra ld. DR submitted that the issue is debatable and some of the Hon'ble High Courts have also decided against the assessee on this particular issue, but agreed that no decisions…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1162/JPR/2019[2015-16]Status: DisposedITAT Jaipur31 Aug 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1158 to 1162/JP/2019 Assessment Years: 2011-12 to 2015-16 Deputy Commissioner of cuke M/s Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- BSNL Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. PAN No.: AACCK 3154 G vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri Ra…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1161/JPR/2019[2014-15]Status: DisposedITAT Jaipur31 Aug 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1158 to 1162/JP/2019 Assessment Years: 2011-12 to 2015-16 Deputy Commissioner of cuke M/s Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- BSNL Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. PAN No.: AACCK 3154 G vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri Ra…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1160/JPR/2019[2013-14]Status: DisposedITAT Jaipur31 Aug 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1158 to 1162/JP/2019 Assessment Years: 2011-12 to 2015-16 Deputy Commissioner of cuke M/s Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- BSNL Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. PAN No.: AACCK 3154 G vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri Ra…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1159/JPR/2019[2012-13]Status: DisposedITAT Jaipur31 Aug 2021AY 2012-13

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1158 to 1162/JP/2019 Assessment Years: 2011-12 to 2015-16 Deputy Commissioner of cuke M/s Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- BSNL Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. PAN No.: AACCK 3154 G vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri Ra…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1158/JPR/2019[2011-12]Status: DisposedITAT Jaipur31 Aug 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1158 to 1162/JP/2019 Assessment Years: 2011-12 to 2015-16 Deputy Commissioner of cuke M/s Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- BSNL Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. PAN No.: AACCK 3154 G vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri Ra…

Herrenknecht India P.Ltd, Chennai vs. DCIT Cir 1(1)(2), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 2108/MUM/2017[2012-13]Status: DisposedITAT Mumbai08 Apr 2019AY 2012-13

Bench: Shri G. Manjunatha & Shri Ravish Sood

Section 144Section 144C(1)Section 144C(13)Section 144C(5)Section 194CSection 194C(6)Section 40Section 40aSection 92C

…ratio laid down in following cases also fortifies the case of the assessee. i. CIT vs Rajasthan State Ganganagar Sugar Mills Ltd. (2017) 393 ITR 0421 (Raj.) SLP dismissed: [(2017) 84 taxmann.com 185 (SC)] ii. Bihar State Warehousing Corp. Ltd. v. CIT [(2017) 393 ITR 386 (patna HC)] iii. Sagun Foundry (p.) Ltd. v. CIT [(2017) 291 CTR 557 (All.)(HC)] iv. CIT v. Magus Customers Dialog P. Ltd. [(2015) 371 ITR 242 11 IT(TP)A No.2108/Mum/2017 M/s Herrenknecht India Pvt. Ltd. (Kam.) (HC)] v. CIT v. Nuchem Ltd. [(2015) 59 taxmann.com 455 (Punjab & Haryana)] vi. Essae Tera Oka (P) Ltd .. v. DCIT [(2014) 366 ITR 408 (K…

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…

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…