How many judgments cite Calcutta in CIT v. Vijay Shree Ltd.?

214 judgments on BharatTax cite Calcutta in CIT v. Vijay Shree Ltd. (43 Taxmann.com 396), spanning 2017 to 2025.

Which sections of the Income Tax Act does Calcutta in CIT v. Vijay Shree Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 263, Section 133A, Section 142(1), Section 143(1), Section 147.

Calcutta in CIT v. Vijay Shree Ltd.

43 Taxmann.com 396High Court2014#420 most cited

What is Calcutta in CIT v. Vijay Shree Ltd. authority for?

Employees' contribution to provident fund and ESI, if paid by the assessee before the due date for filing the return of income under section 139(1), is an allowable deduction under section 43B. No distinction is drawn between employer's and employee's contributions for the purpose of section 43B.

214

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Vijay Shree Ltd. · 43 Taxmann.com 396 · Section 43B · Section 36(1)(va) · employees' contribution PF ESI · provident fund ESI deduction · payment before 139(1) due date · allowable deduction welfare funds · employer employee contribution · PF ESI payment income tax

Sections most often in play

Section 143(3)Section 263 Section 133A Section 142(1)Section 143(1)Section 147 Section 148 Section 234D

Issues it is cited on

section 2(24)(x)section 36(1)(va)section 2(24)section 43b section 36(1)section 36 section 43 section 139(1)section 139 section 13 prescribed interest

Judgments citing Calcutta in CIT v. Vijay Shree Ltd.

Sree Ram Constructions, No.77, Ramanuja Nagar, Uppilipalayam Post, Coimbatore vs. DCIT, Coimbatore

The appeal stands allowed in terms of our above order

ITA 273/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

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

…Patna High Court in the case of Bihar State Warehousing Corp. Ltd. (88 Taxmann.com 455; 16.03.2016); Hon’ble High Court of Uttarakhand in CIT V/s Kicha Sugar Co. Ltd. (35 Taxmann.com 54; 20.05.2013); Hon’ble High Court of Calcutta in CIT V/s Vijay Shree Ltd. (43 Taxmann.com 396; 06.09.2011). Thus, pre-dominant view of majority of Hon’ble High Court is in assessee’s favor wherein it was held that the Employees’ Contribution paid by the assessee before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has b…

Suresh Productions Entertainment LLP, Chennai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 134/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

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

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

M/S Stewart Holl (India) Ltd., Kolkata vs. DCIT, Cir-4(2), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 361/KOL/2021[2018-19]Status: HeardITAT Kolkata21 Feb 2022AY 2018-19

Section 139(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” (Virtual Court Hearing) BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member I.T.A. No.361/Kol/2021 Assessment Year: 2018-19 M/s Stewart Holl (India) Ltd......................................…………………….……Appellant ‘Camellia House’, 14, Gurusaday Road, Kolkata-700019. [PAN: AAECS3091C] vs. DCIT, CPC, Bangalore…………….…..…...............……........……...…..…..Respondent Appearances by: Shri Soumik Roy and Tonmay Dutta, Advocate, appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. CIT-DR, appeared on behalf of the Respondent. Da…

Hindustan Glass Works, Kolkata vs. DCIT, CPC, Bengaluru

In the result, the appeal of the assessee stands allowed

ITA 377/KOL/2021[2019-20]Status: DisposedITAT Kolkata03 Feb 2022AY 2019-20

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.377/Kol/2021 Assessment Year: 2019-20 Hindustan Glass Works............................................…………………….……Appellant 136, B.T. Road, Dunlop Bridge, Kolkata-700108. [Pan: Aabfh6597G] Vs. Dcit, Cpc, Kolkata…………..…...............……........……...…..…..Respondent Appearances By: Shri K. M. Roy, Advocate, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 20, 2021 Date Of Pronouncing The Order : February 03, 2022 Hearing Through Video Conferencing Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 21.09.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. That The Disallowance Of Late Deposit Of Employees Contribution To Epf & Esi Aggregating Of Rs.1155141 Under Clause Va Of Sub Section 1 Of Section 36 Are Perverse Since The Amount Have Been Paid Before The Filing Of The Return Of Income Without Following The Judgment Of Jurisdictional High Court In The Case Of Cit Vs. Vijay Shree Ltd & Cit Vs. Coal India Ltd. & Also In The Case Of Harendra Nath Biswas Vs. Dcit (Ita No.186/Kol/2021). 2. That The Appellant Reserves The Right To Raise Additional Grounds.”

Section 1Section 139(1)Section 2(24)(x)Section 250Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” (Virtual Court Hearing) BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member I.T.A. No.377/Kol/2021 Assessment Year: 2019-20 Hindustan Glass Works............................................…………………….……Appellant 136, B.T. Road, Dunlop Bridge, Kolkata-700108. [PAN: AABFH6597G] vs. DCIT, CPC, Kolkata…………..…...............……........……...…..…..Respondent Appearances by: Shri K. M. Roy, Advocate, appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing :…

Dozco (India) Pvt. Ltd, Kolkata vs. DCIT(CPC), Bangalore

In the result, the appeal of the assessee stands allowed

ITA 338/KOL/2021[2017-18]Status: DisposedITAT Kolkata03 Feb 2022AY 2017-18

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.338/Kol/2021 Assessment Year: 2017-18 Dozco (India) Pvt. Ltd.............................................…………………….……Appellant Co. Subash Agarwal & Associates, Advocate Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata-700069. [Pan:Aabcd0776E] Vs. Dcit, Cpc, Bangalore…………….…..…...............……........……...…..…..Respondent Appearances By: Shri Siddharth Agarwal, Advocate, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 20, 2021 Date Of Pronouncing The Order : February 03, 2022 Hearing Through Video Conferencing Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 31.08.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Grossly Erred In Confirming The Addition Of Rs.2,07,62,303/- Made By The A.O On Account Of Delay In Payment Of Employees’ Contribution Towards The Provident Fund. 2. For That The Ld. Cit(A) Failed To Appreciate That The Issue Is Covered In Favour Of The Assessee By Various Court Decisions Including The Hon’Ble Calcutta High Court & That The Amendments Made By The Finance Act, 2021 Were Not Applicable To The Relevant Year. 2. The Appellant Craves Leave To Add Further Grounds Of Appeal Or Alter The Grounds At The Time Of Hearing..”

Section 139(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” (Virtual Court Hearing) BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Rajesh Kumar, Accountant Member I.T.A. No.338/Kol/2021 Assessment Year: 2017-18 Dozco (India) Pvt. Ltd.............................................…………………….……Appellant Co. Subash Agarwal & Associates, Advocate Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata-700069. [PAN:AABCD0776E] vs. DCIT, CPC, Bangalore…………….…..…...............……........……...…..…..Respondent Appearances by: Shri Siddharth Agarwal, Advocate, appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. C…

M/S M.B.Jewellers & Sons, Kolkata vs. DCIT, Cir. 44, Kolkata

In the result, the appeal of the assessee stands allowed

ITA 343/KOL/2021[2019-20]Status: HeardITAT Kolkata02 Feb 2022AY 2019-20

Bench: Shri Sanjay Gargi.T.A. No.343/Kol/2021 Assessment Year: 2019-20 M/S M. B. Jewellers & Sons, Kolkata.........................…………………….……Appellant P-10, Ground Floor, Devendra Dutta Lane, Barabazar, W.B-700007. [Pan: Aaefm7973J] Vs. Dcit, Circle-44, Kolkata………….…..…...............……........……...…..…..Respondent Appearances By: Shri Sunil Surana, C.A, Appeared On Behalf Of The Appellant. Shri Gautam Mondal, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 02, 2022 Date Of Pronouncing The Order : February 02, 2022 Hearing Through Video Conferencing Order

Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” (Virtual Court Hearing) BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member I.T.A. No.343/Kol/2021 Assessment Year: 2019-20 M/s M. B. Jewellers & Sons, Kolkata.........................…………………….……Appellant P-10, Ground Floor, Devendra Dutta Lane, Barabazar, W.B-700007. [PAN: AAEFM7973J] vs. DCIT, Circle-44, Kolkata………….…..…...............……........……...…..…..Respondent Appearances by: Shri Sunil Surana, C.A, appeared on behalf of the appellant. Shri Gautam Mondal, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : February 02, 2022…

M/S Baid Power Services Pvt. Ltd., Kolkata vs. DCIT, CPC, Bangalore

In the result, the appeal of the assessee stands allowed

ITA 179/KOL/2021[2018-19]Status: HeardITAT Kolkata02 Feb 2022AY 2018-19

Bench: Shri Sanjay Gargi.T.A. No.179/Kol/2021 Assessment Year: 2018-19 M/S Baid Power Services Pvt. Ltd..........................…………………….……Appellant 152, Lake Town, Block-B, Kolkata-700089. [Pan: Aaccb5805B] Vs. Dcit, Cpc, Bangalore………….…..…...............……........……...…..…..Respondent Appearances By: Shri Miraj D. Shah, Ar, Appeared On Behalf Of The Appellant. Shri Gautam Mondal, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 02, 2022 Date Of Pronouncing The Order : February 02, 2022 Hearing Through Video Conferencing Order

Section 139(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” (Virtual Court Hearing) BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member I.T.A. No.179/Kol/2021 Assessment Year: 2018-19 M/s Baid Power Services Pvt. Ltd..........................…………………….……Appellant 152, Lake Town, Block-B, Kolkata-700089. [PAN: AACCB5805B] vs. DCIT, CPC, Bangalore………….…..…...............……........……...…..…..Respondent Appearances by: Shri Miraj D. Shah, AR, appeared on behalf of the appellant. Shri Gautam Mondal, Addl. CIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : February 02, 2022 Date of pronouncing the order…

Bharnobari & Industries Ltd., Kolkata vs. PCIT-2, Kolkata

In the result, the appeal of the assessee stands allowed

ITA 459/KOL/2020[2015-16]Status: DisposedITAT Kolkata02 Feb 2022AY 2015-16

Bench: Shri Sanjay Garg & Shri Rajesh Kumarassessment Year: 2015-16 Bharnobari & Industries Pcit-2, Kolkata Ltd. Diamond Heritage, 14Th Vs. Floor, Suite No.1401, 16, Strand Road, Kolkata- 700001. Pan: Aabcb0981B (Appellant) (Respondent) Present For: Appellant By : Shri S. K. Tulsiyan, Advocate & Puja Somani, Ca Respondent By : Shri Amol Kamat, Cit-Dr. Date Of Hearing : 21.12.2021 Date Of Pronouncement : 02.02.2022 O R D E R Per Rajesh Kumar: The Present Appeal Has Been Preferred By The Assessee Against The Order Passed U/S 263 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’) By The Principal Commissioner Of Income Tax-2, Kolkata (Hereinafter Referred As The ‘Pcit’) Relevant To A.Y 2015-16. 2. The Only Issue Raised In This Appeal By The Assessee Is Against The Revisionary Jurisdiction Exercised By Pcit U/S 263 Of The Act On The Ground That The Assessing Officer Failed To Disallow & Add Rs.72,29,000/- Towards Employee’S Contribution To Pf Which Was Paid/Deposited After The Due Date As Specified Under The Pf Act & Therefore, The Assessment Framed By The Assessing Officer Is Erroneous & Prejudicial To The Interest Of The Revenue.

For Appellant: Shri S. K. Tulsiyan, Advocate & Puja Somani, CAFor Respondent: Shri Amol Kamat, CIT-DR

Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “A”, KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2015-16 Bharnobari & Industries PCIT-2, Kolkata Ltd. Diamond Heritage, 14th Vs. Floor, Suite No.1401, 16, Strand Road, Kolkata- 700001. PAN: AABCB0981B (Appellant) (Respondent) Present for: Appellant by : Shri S. K. Tulsiyan, Advocate & Puja Somani, CA Respondent by : Shri Amol Kamat, CIT-DR. Date of Hearing : 21.12.2021 Date of Pronouncement : 02.02.2022 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: The present appeal has been preferred by the asse…

Jiya Exim Pvt. Ltd., Kolkata vs. ITO, Ward-5(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 557/KOL/2021[2019-20]Status: HeardITAT Kolkata01 Feb 2022AY 2019-20

Bench: Shri Sanjay Gargi.T.A. No.557/Kol/2021 Assessment Year: 2019-20 Jiya Exim Pvt. Ltd................................................…………………….……Appellant Zone 10, Plot No.906, Kolkata Leather Complex, Bantala, South 24 Parganas, W.B-743502. [Pan: Aaacf4391E] Vs. Ito, Ward-5(1), Kolkata……….…..…...............……........……...…..…..Respondent Appearances By: Shri J.M Thard, Advocate, Appeared On Behalf Of The Appellant. Shri Gautam Mondal, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 01, 2022 Date Of Pronouncing The Order : February 01, 2022 Hearing Through Video Conferencing Order

Section 139(1)Section 143(1)(a)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” (Virtual Court Hearing) BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member I.T.A. No.557/Kol/2021 Assessment Year: 2019-20 Jiya Exim Pvt. Ltd................................................…………………….……Appellant Zone 10, Plot No.906, Kolkata Leather Complex, Bantala, South 24 Parganas, W.B-743502. [PAN: AAACF4391E] vs. ITO, Ward-5(1), Kolkata……….…..…...............……........……...…..…..Respondent Appearances by: Shri J.M Thard, Advocate, appeared on behalf of the appellant. Shri Gautam Mondal, Sr. DR, appeared on behalf of the Respondent. Date of concluding the heari…

Ma Amba Sponge Iron Ltd, Raniganj vs. Asstt. Director of Income Tax, CPC, Bangaluru

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

ITA 549/KOL/2021[2019-20]Status: HeardITAT Kolkata01 Feb 2022AY 2019-20

Bench: Shri Sanjay Gargi.T.A. No.548&549/Kol/2021 Assessment Year: 2018-19 & 2019-20 Ma Amba Sponge Iron Limited.............................…………………….……Appellant 11, Jemua, Mejia, Raniganj, Bankura, W.B-722143. [Pan: Aadcm6129J] Vs. Adit, Cpc, Begaluru…………..…..…...............……........……...…..…..Respondent Appearances By: Shri H.V. Bhardwaj, A.R, Appeared On Behalf Of The Appellant. Shri Gautam Mondal, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 01, 2022 Date Of Pronouncing The Order : February 01, 2022 Hearing Through Video Conferencing Order

Section 139(1)Section 2(24)(x)Section 250Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” (Virtual Court Hearing) BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member I.T.A. No.548&549/Kol/2021 Assessment Year: 2018-19 & 2019-20 Ma Amba Sponge Iron Limited.............................…………………….……Appellant 11, Jemua, Mejia, Raniganj, Bankura, W.B-722143. [PAN: AADCM6129J] vs. ADIT, CPC, Begaluru…………..…..…...............……........……...…..…..Respondent Appearances by: Shri H.V. Bhardwaj, A.R, appeared on behalf of the appellant. Shri Gautam Mondal, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : February 01, 2022 Date of pronou…

Ma Amba Sponge Iron Ltd, Raniganj vs. Asstt. Director of Income Tax, CPC, Bangaluru

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

ITA 548/KOL/2021[2018-19]Status: HeardITAT Kolkata01 Feb 2022AY 2018-19

Section 139(1)Section 2(24)(x)Section 250Section 36Section 36(1)(va)Section 43B

Jalan Carbons & Chemicals Pvt. Ltd., Kolkata vs. ACIT, Cen. Cir.-1(4), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 566/KOL/2021[2014-15]Status: HeardITAT Kolkata31 Jan 2022AY 2014-15

Bench: Sri Sanjay Garg)

Section 139Section 2(24)(x)Section 250Section 36(1)(va)Section 37(1)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA (Before Sri Sanjay Garg, Judicial Member) I.T.A. No. 566/Kol/2021 Assessment Year: 2014-15 Jalan Carbons & Chemicals Private Limited..............................................................Appellant [PAN: AAACJ 8324 R] Vs. ACIT, Cen. Circle-1(4), Kolkata...................................................................................Respondent Appearances by: Sh. Miraj D. Shah, A/R, appeared on behalf of the Assessee. Sh. Sandip Sengupta, Addl. CIT, appeared on behalf of the Revenue. Date of concluding the hearing : January 31st, 2022 Date o…

Creative Info-Link (P) Ltd, Kolkata vs. ITO, Ward-10(2), Kolkata

In the result, the appeals of the assessee stand allowed

ITA 544/KOL/2021[2018-19]Status: HeardITAT Kolkata31 Jan 2022AY 2018-19

Bench: Sri Sanjay Garg)

Section 139(1)Section 2(24)(x)Section 250Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA (Before Sri Sanjay Garg, Judicial Member) I.T.A. Nos. 543 & 544/Kol/2021 Assessment Years: 2017-18 & 2018-19 Creative Info-Link Private Limited................................................................................Appellant [PAN: AAECC 8171 H] Vs. ITO, Ward-10(2), Kolkata............................................................................................Respondent Appearances by: Sh. Siddharth Agarwal, Adv., appeared on behalf of the Assessee. Sh. Sandip Sengupta, Addl. CIT, appeared on behalf of the Revenue. Date of concluding the…

Creative Info-Link (P) Ltd, Kolkata vs. ITO, Ward-10(2), Kolkata

In the result, the appeals of the assessee stand allowed

ITA 543/KOL/2021[2017-18]Status: HeardITAT Kolkata31 Jan 2022AY 2017-18

Bench: Sri Sanjay Garg)

Section 139(1)Section 2(24)(x)Section 250Section 36Section 36(1)(va)Section 43B

Prasenjit Sarkar, Durgapur vs. ACIT, Cir., Durgapur

In the result, the appeal of the assessee stands allowed

ITA 537/KOL/2021[2019-20]Status: HeardITAT Kolkata31 Jan 2022AY 2019-20

Bench: Sri Sanjay Garg)

Section 139(1)Section 2(24)(x)Section 250Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA (Before Sri Sanjay Garg, Judicial Member) I.T.A. No. 537/Kol/2021 Assessment Year: 2019-20 Prasenjit Sarkar..................................................................................................................Appellant [PAN: AXPPS 5280 A] Vs. ACIT, Circle- Durgapur..................................................................................................Respondent Appearances by: Sh. U. Dasgupta, Adv., appeared on behalf of the Assessee. Sh. Sandip Sengupta, Addl. CIT, appeared on behalf of the Revenue. Date of concluding the hea…

Harikrishna Khandelwal, Kolkata vs. ITO, Ward-33(3)/CPC, Bangaluru

In the result, the appeals of the assessee stand allowed

ITA 536/KOL/2021[2019-20]Status: HeardITAT Kolkata31 Jan 2022AY 2019-20

Bench: Sri Sanjay Garg)

Section 139(1)Section 154Section 2(24)(x)Section 250Section 36Section 36(1)(v)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA (Before Sri Sanjay Garg, Judicial Member) I.T.A. Nos. 535 & 536/Kol/2021 Assessment Years: 2018-19 & 2019-20 Harikrishna Khandelwal..................................................................................................Appellant [PAN: AHAPK 5434 D] Vs. ITO, Ward-33(3), CPC, Bangaluru.............................................................................Respondent Appearances by: Sh. Manish Tiwari, A/R, appeared on behalf of the Assessee. Sh. Sandip Sengupta, Addl. CIT, appeared on behalf of the Revenue. Date of concluding the hearin…

Harikrishna Khandelwal, Kolkata vs. ITO, Ward-33(3)/CPC, Bangaluru

In the result, the appeals of the assessee stand allowed

ITA 535/KOL/2021[2018-19]Status: HeardITAT Kolkata31 Jan 2022AY 2018-19

Bench: Sri Sanjay Garg)

Section 139(1)Section 154Section 2(24)(x)Section 250Section 36Section 36(1)(v)Section 36(1)(va)Section 43B

Hina Devi Singh, Kolkata vs. DCIT, CPC, Bangalore

In the result, the appeal of the assessee stands allowed

ITA 533/KOL/2021[2018-19]Status: HeardITAT Kolkata31 Jan 2022AY 2018-19

Bench: Sri Sanjay Garg)

Section 139(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH, KOLKATA (Before Sri Sanjay Garg, Judicial Member) I.T.A. No. 533/Kol/2021 Assessment Year: 2018-19 Hina Devi Singh....................................................................................................................Appellant [PAN: ALQPS 7963 M] Vs. DCIT, CPC............................................................................................................................Respondent Appearances by: Sh. Nirmal Kaushik, C.A., appeared on behalf of the Assessee. Sh. Sandip Sengupta, Addl. CIT, appeared on behalf of the Revenue. Date of c…

Commercial Auto Sales Pvt. Ltd., Allahabad vs. Assistant Director of Income Tax Centralized Processing Centre, Bengaluru

In the result, appeal filed by the assessee is in ITA No

ITA 15/ALLD/2021[2019-20]Status: DisposedITAT Allahabad20 Jan 2022AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.S K Jaiswal, CAFor Respondent: Sh. A.K. Singh, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.15/Alld./2021 Assessment Year: 2019-20 M/s. Commercial Auto Sales Assistant Director of Income Private Limited v. Tax(CPC), Centralized 4-C, Maharishi Dayanand Marg Processing Center , Allahabad, U.P. Bengaluru-560500 (Jurisdictional A0: Deputy Commissioner of Income Tax Circle-II, Allahabad, U.P.) PAN:AABCC3962F (Appellant) (Respondent) Appellant by: Sh.S K Jaiswal, CA Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 23.12. 2021 Date of pronouncement…

Tiriyogi Narayan Singh, Kolkata vs. ACIT, Circle-28, Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 245/KOL/2021[2014-15]Status: DisposedITAT Kolkata05 Jan 2022AY 2014-15

Bench: Shri Sanjay Garg & Shri Rajesh Kumarassessment Year: 2014-15 Tiriyogi Narayan Singh Acit, Circle-28, Kolkata C/O. Subash Agarwal & Associates, Advocates Vs. Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata – 700069. Pan: Apmps8395D (Appellant) (Respondent) Present For: Appellant By : Shri Siddharth Agarwal, Advocate Respondent By : Smt. Ranu Biswas, Addl. Cit. Date Of Hearing : 13.12.2021 Date Of Pronouncement : 05.01.2022 O R D E R Per Rajesh Kumar: The Present Appeal Has Been Preferred By The Assessee Against The Order Passed U/S 250 Of The Act Dated 26.07.2021 Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Hereinafter Referred To As The Cit(A)] Relevant To Ay 2014-15. 2. The Issue Raised In Ground No. 1 Is Against The Order Of Cit(A) Upholding The Order Of Ao Confirming The Disallowance Of Rs. 24,286/- On Account Of Delayed Payment Of Employee’S Contribution To Provident Fund & Esi.

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT

Section 139(1)Section 250Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA BENCH “C”, KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Assessment Year: 2014-15 Tiriyogi Narayan Singh ACIT, CIRCLE-28, KOLKATA C/o. Subash Agarwal & Associates, Advocates Vs. Siddha Gibson, 1, Gibson Lane, Suite 213, 2nd Floor, Kolkata – 700069. PAN: APMPS8395D (Appellant) (Respondent) Present for: Appellant by : Shri Siddharth Agarwal, Advocate Respondent by : Smt. Ranu Biswas, Addl. CIT. Date of Hearing : 13.12.2021 Date of Pronouncement : 05.01.2022 O R D E R PER RAJESH KUMAR, ACCOUNTANT MEMBER: The present appeal ha…