Cemetile Industries v. ITO

145 Taxmann.com 209Income Tax Appellate Tribunal2022#4612 most cited

What is Cemetile Industries v. ITO authority for?

Where an assessee-employer deposits the employees' share of contribution towards provident fund and ESI beyond the statutory due dates, disallowance under section 36(1)(va) is justified, and such disallowance is a proper adjustment under section 143(1)(a).

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2023 to 2025.

Also referred to as

Cemetile Industries v. ITO · section 36(1)(va) · section 143(1)(a) · employees contribution · PF · ESI · late deposit · disallowance · deduction

Also reported as

198 ITD 322

Sections most often in play

Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43BSection 37(1)Section 139(1)Section 143(1)(a)(ii)Section 143(1)(a)(iv)

Issues it is cited on

section 40a(9)section 40a(7)section 40(b)section 143(1)(a)(iv)section 2(c)section 36(1)(v)section 10aasection 2(24)(x)cost plus methodsection 143(1)(a)(ii)section 10asection 2(24)

Judgments citing Cemetile Industries v. ITO

Smt Cjjaya Balwani, Bhopal vs. The Cpo, Banglore

In the result, the appeal of the assessee is dismissed

ITA 330/IND/2022[2020-21]Status: DisposedITAT Indore27 Feb 2023AY 2020-21

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(1)Section 36(1)(va)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s. Nimar Motors P. Ltd. DCIT, CPC, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) PAN: AACCN 9368 D Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Smt. Chhaya Balwani DCIT, CPC, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AOTPB 5766 P Assessee by Shri Anil Khabya, AR Revenue by Shri Ashish…

Shri Rohit Panchal, Indore vs. The DCIT-CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 203/IND/2022[2018-19]Status: DisposedITAT Indore27 Feb 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(1)Section 36(1)(va)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s. Nimar Motors P. Ltd. DCIT, CPC, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) PAN: AACCN 9368 D Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Smt. Chhaya Balwani DCIT, CPC, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AOTPB 5766 P Assessee by Shri Anil Khabya, AR Revenue by Shri Ashish…

Nimar Motors P Ltd, Khargone vs. DCIT/CPC, Bangaluru

In the result, the appeal of the assessee is dismissed

ITA 118/IND/2022[2018-19]Status: DisposedITAT Indore27 Feb 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(1)Section 36(1)(va)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s. Nimar Motors P. Ltd. DCIT, CPC, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) PAN: AACCN 9368 D Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Smt. Chhaya Balwani DCIT, CPC, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AOTPB 5766 P Assessee by Shri Anil Khabya, AR Revenue by Shri Ashish…

Kwality Motel Shiraz, Bhopal vs. Asst Director of Income Tax CPC, Delhi

In the result, the appeal of the assessee is dismissed

ITA 187/IND/2021[2019-2020]Status: DisposedITAT Indore22 Feb 2023AY 2019-2020

Bench: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER, SHRI B.M. BIYANI, ACCOUNTNT MEMBER Kwality Motel Shiraz 1, Shivaji Nagar, Bhopal-462021

For Appellant: Shri Manoj Fadnis, A.RFor Respondent: Shri Ashish Porwal, Sr. D.R
Section 143(1)Section 2Section 2(24)(x)Section 250Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE [CONDUCTED THROUGH VIRTUAL COURT] BEFORE: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER And SHRI B.M. BIYANI, ACCOUNTNT MEMBER Assessment Year 2019-20 Kwality Motel Shiraz 1, The Asst. Director of Shivaji Nagar, Income Tax, CPC, Indore Bhopal-462021 Vs (Respondent) PAN: AABFK1295Q (Appellant) Assessee by: Shri Manoj Fadnis, A.R. Revenue by: Shri Ashish Porwal, Sr. D.R. Date of hearing : 31-01-2023 Date of pronouncement : 22 -02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2019-20, arises from order…

Prashanti Engineering Works P Ltd, Pithampur vs. The Asst.DCIT, CPC, Bangaluru

In the result, the appeal of the assessee is dismissed

ITA 171/IND/2021[2019-2020]Status: DisposedITAT Indore22 Feb 2023AY 2019-2020

Bench: The Due Date Of Filing Of Return Under Section 139(1).

For Appellant: Shri Ashish Goyal &For Respondent: Shri Ashish Porwal, Sr. D.R
Section 139(1)Section 143(1)Section 250Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE [CONDUCTED THROUGH VIRTUAL COURT] BEFORE: SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEBER And SHRI B.M. BIYANI, ACCOUNTNT MEMBER Assessment Year 2019-20 Prashanti Engineering The Asst. Director of Works (P) Ltd. Plot No. Income Tax, CPC, 60A, Industrial Area No. Vs Bangalore 1, Pithampur- (Respondent) 454775(M.P.) PAN: AABCP8080B (Appellant) Assessee by: Shri Ashish Goyal & Shri N.D. Patwa, A.Rs. Revenue by: Shri Ashish Porwal, Sr. D.R. Date of hearing : 31-01-2023 Date of pronouncement : 22-02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL M…