How many judgments cite Checkmate Services (P) Ltd. v. CIT?

67 judgments on BharatTax cite Checkmate Services (P) Ltd. v. CIT (290 Taxmann 19), spanning 2019 to 2026.

Which sections of the Income Tax Act does Checkmate Services (P) Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 36(1)(va), Section 43B, Section 2(24)(x), Section 143(1), Section 234C, Section 139(1).

Checkmate Services (P) Ltd. v. CIT

290 Taxmann 19Supreme Court of India2023#1710 most cited

What is Checkmate Services (P) Ltd. v. CIT authority for?

Employees' contributions to provident fund or ESI, if deposited by the employer after the due dates specified under the respective welfare fund Acts, are not allowable as a deduction under Section 36(1)(va) of the Income Tax Act, even if deposited before the due date for filing the income tax return. Such disallowance can be made as an adjustment under Section 143(1)(a).

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.

Also referred to as

Checkmate Services · 36(1)(va) · 43B · 2(24)(x) · 143(1)(a) · employees contribution PF · delayed deposit ESI · provident fund deduction · ESIC deduction · Aimil Ltd. overruled

Also reported as

2022 SCC OnLine SC 14237 Taxmann.com 178

Sections most often in play

Section 36(1)(va)Section 43B Section 2(24)(x)Section 143(1)Section 234C Section 139(1)Section 143(1)(a)Section 234B

Issues it is cited on

section 3(b)section 143(1)(a)(iv)section 36(1)(iv)section 2(24)(x)section 34(1)(iv)section 10aa section 143(1)(a)(ii)employees contribution to pf section 10a section 2(24)section 36(1)(va)section 34(1)

Judgments citing Checkmate Services (P) Ltd. v. CIT

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

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

ITA 1480/HYD/2025[2011-12]Status: DisposedITAT Hyderabad27 Mar 2026AY 2011-12

Section 139Section 143(2)Section 143(3)Section 147Section 148Section 149Section 250

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.No.1480/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2011-12) Country Club Hospitality & Vs. The Deputy Commissioner of Holidays Limited, Income-tax, C/o. 6-3-655/2/3, Central Circle – 1(1), P. Murali and Co., Hyderabad. Chartered Accountants, Somajiguda, Hyderabad – 500082., PAN : AAACC8276B (अपीलार्थी/ Appel…

CAE SIMULATION TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD-2(1)(1), BANGALORE

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

ITA 2403/BANG/2025[2019-2020]Status: DisposedITAT Bangalore10 Mar 2026AY 2019-2020

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri. Abdul Kadir Jawadiwala, by AdvocateFor Respondent: Shri

Section 139Section 143Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.2402 and 2403/Bang/2025 Assessment Year: 2019-20 M/s. CAE Simulation Technologies Vs. Centralized Pvt. Ltd., Processing Centre, Survey No.26,27 Defense Income Tax Complex, IVC Road, Department, Bandaramanahalli Village, Bangalore. Uganavadi B.O Devaganahalli, Bangalore – 562 110. PAN: AACCC 6086 F APPELLANT RESPONDENT Appellant : Shri. Abdul Kadir Jawadiwala, by Advocate Respondent : Shri. N. Balusamy, by JCIT(DR)(ITAT), Bangalore. Date of hearing : 17.02.2026 Dat…

CAE SIMULATION TECHNOLOGIES PRIVATE LIMITED ,BANGALORE vs. INCOME TAX OFFICER, WARD-2(1)(1), BANGALORE

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

ITA 2402/BANG/2025[2019-2020]Status: DisposedITAT Bangalore10 Mar 2026AY 2019-2020

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri. Abdul Kadir Jawadiwala, by AdvocateFor Respondent: Shri

Section 139Section 143Section 36Section 43B

COMER INDUSTRIES INDIA PRIVATE LIMITED,BANGALORE vs. DCIT, CIRCLE 2(2)(1), BANGALORE, BANGALORE

In the result, the appeal by the assessee is dismissed

ITA 1228/BANG/2025[2017-18]Status: DisposedITAT Bangalore27 Feb 2026AY 2017-18

Bench: Shri Prashant Maharishi & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Balasubramanyam, CAFor Respondent: Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 234CSection 263Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER Assessment year : 2017-18 Comer Industries India Pvt. Ltd., Vs. The Deputy Commissioner 16A, Bommasandra Industrial of Income Tax, Area, Attibele Hobli, Circle 2(2)(1), Anekal Taluk, Bangalore 560099 Bangalore. PAN: AAGCC 1941H APPELLANT RESPONDENT Appellant by : Shri Balasubramanyam, CA Respondent by : Shri Shivanand Kalakeri, CIT(DR)(ITAT), Bengaluru. Date of hearing : 25.02.2026 Date of Pronouncement : 27.02.2026 O R D E R Per Prashant Maharishi, Vice Presid…

KAUSHAL KUMAR,RANIGANJ vs. ITO, WARD 3(1),, ASANSOL

In the result, both the appeals filed by the Assessee are partly allowed for statistical purposes

ITA 2619/KOL/2025[2020-2021]Status: DisposedITAT Kolkata24 Feb 2026AY 2020-2021

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 143(1)(a)Section 250Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH AT KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s).: 2618 & 2619/KOL/2025 Assessment Year(s): 2019-20 & 2020-21 Kaushal Kumar ITO, Ward-3(1), Asansol Vs. (Appellant) (Respondent) PAN: AMMPK8603M Appearances: Assessee represented by : Shuvo Chakraborty, Adv. Department represented by : Madhumita Das, Addl. CIT, Sr. DR. Date of concluding the hearing : 21-January-2026 Date of pronouncing the order : 24-February-2026 ORDER PER BENCH: These appeals filed by the Assessee are against the separate orders of the Com…

KAUSHAL KUMAR,RANIGANJ vs. ITO, WARD 3(1),, ASANSOL

In the result, both the appeals filed by the Assessee are partly allowed for statistical purposes

ITA 2618/KOL/2025[2019-2020]Status: DisposedITAT Kolkata24 Feb 2026AY 2019-2020

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 143(1)(a)Section 250Section 43B

MAHUA COOPERATIVE COLD STORAGE LTD, MAHUA,VAISHALI vs. ADIT,CPC, BENGALURU, BENGALURU

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

ITA 520/PAT/2024[2021-22]Status: DisposedITAT Patna19 Feb 2026AY 2021-22

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 250Section 43BSection 4A

…IN THE INCOME TAX APPELLATE TRIBUNAL PATNA ‘DB’ BENCH AT KOLKATA [Virtual Court] Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s).: 520/PAT/2024 Assessment Year(s): 2021-22 Mahua Cooperative Cold Storage ADIT, CPC, Bengaluru Ltd. Vs. (Appellant) (Respondent) PAN: AAAAM5106E Appearances: Assessee represented by : Sanjeev Kr. Anwar, Adv. Department represented by : Ashwani Kr. Singal, JCIT. Date of concluding the hearing : 06-January-2026 Date of pronouncing the order : 19-February-2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Assessee is agains…

POONAM SABHARWAL,DELHI vs. ITO WARD-28(5), DELHI

In the result, the appeal of the assessee for A

ITA 1183/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri C.N. Prasad & Shri Naveen Chandra

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.1183 & 1182/Del/2025 [Assessment Year: 2017-18 & 2021-22] Poonam Sabharwal Vs. ITO 68, 1st Floor, Poorvi Marg, Ward -28 (5) Vasant Vihar-1, New Delhi New Delhi PAN No.AWLPS2760A Appellant Respondent Assessee by Sh. Sunil Agarwal, CA Revenue by Ms. Ankush Kalra, Sr. DR Date of Hearing 13.11.2025 Date of Pronouncement 28.11.2025 ORDER PER C.N. PRASAD, JM, These appeals are filed by the assessee against different orders of the learned Commissioner of Income Ta…

POONAM SABHARWAL,DELHI vs. ITO WARD-28(5), DELHI

In the result, the appeal of the assessee for A

ITA 1182/DEL/2025[2021-22]Status: DisposedITAT Delhi28 Nov 2025AY 2021-22

Bench: Shri C.N. Prasad & Shri Naveen Chandra

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

SRI LAKSHMI ROAD TRANSPORT COMPANY,HYDERABAD vs. DCIT., CIRCLE-6(1), HYDERABAD

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

ITA 1209/HYD/2025[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1209/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) M/S Sri Lakshmi Road Vs. Dy. Cit Transport Company Circle 6(1) Hyderabad Hyderabad Pan:Aatfs6596A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri C. Maheshwar Reddy, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 24/11/2025 घोषणा की तारीख/Pronouncement: 26/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri C. Maheshwar Reddy, CAFor Respondent: : Dr. Sachin Kumar, Sr. DR

Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 37(1)

…ITA No 1209 of 2025 Sri Lakshmi Road Transport Co आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad "ी रिवश सूद,"ाियक सद" एवं "ी मधुसूदन साविड़या लेखा सद" सम" | Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1209/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) M/s Sri Lakshmi Road Vs. Dy. CIT Transport Company Circle 6(1) Hyderabad Hyderabad PAN:AATFS6596A (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri C. Maheshwar Reddy, CA राज" व "ारा/Revenue by:: Dr. Sachin Kumar, Sr. DR सुनवाई की ता…

MUNISWAMY REDDY VENKATESHA ,BENGALURU vs. DCIT, CIRCLE-4(3)(1), BENGALURU

In the result, appeals of the assessee are dismissed

ITA 178/BANG/2025[2020-21]Status: DisposedITAT Bangalore18 Nov 2025AY 2020-21

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan K

For Appellant: NoneFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore

Section 143(1)Section 234BSection 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI.LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI.SOUNDARARAJAN K, JUDICIAL MEMBER ITA Nos.176 to 178/Bang/2025 Assessment Years : 2018-19 to 2020-21 Shri. Muniswamy Reddy Venkatesha, Vs. DCIT, No.1809, 13th Cross, 24th Main 1st Circle – 4(3)(1), Sector, HSR Layout, Bangalore. Bangalore – 560 034, Karnataka. PAN : AARPV 6082 G APPELLANT RESPONDENT Assessee by : None Revenue by : Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.11.2025 Date of Pronouncement : 18.11.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : All…

MUNISWAMY REDDY VENKATESHA ,BENGALURU vs. DCIT, CIRCLE- 4(3)(1), BANGALORE

In the result, appeals of the assessee are dismissed

ITA 177/BANG/2025[2019-20]Status: DisposedITAT Bangalore18 Nov 2025AY 2019-20

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan K

For Appellant: NoneFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore

Section 143(1)Section 234BSection 250Section 36(1)(va)

MUNISWAMY REDDY VENKATESHA,BENGALURU vs. DCIT, CIRCLE-4(3)(1), BANGALORE

In the result, appeals of the assessee are dismissed

ITA 176/BANG/2025[2018-19]Status: DisposedITAT Bangalore18 Nov 2025AY 2018-19

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan K

For Appellant: NoneFor Respondent: Shri.Subramanian S, JCIT(DR)(ITAT), Bangalore

Section 143(1)Section 234BSection 250Section 36(1)(va)

NIMBESHWAR GUDADRAM DESAI,AHMEDABAD vs. THE DY.CIT, CIRCLE-3(1)(1) (PREVIOUSLY CIRCLE-3(3)), AHMEDABAD

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

ITA 1436/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad01 Oct 2025AY 2017-18

Bench: DR. BRR Kumar (Vice President), Shri Siddhartha Nautiyal (Judicial Member)

Section 143(3)Section 194ASection 36(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri Siddhartha Nautiyal, Judicial Member ITA No: 1436/Ahd/2025 Assessment Year: 2017-18 Nimbeshwar Gudadram The DY.CIT Desai Circle-3(1)(1), D-102, Ganesh Vs (Previously Cir.3(3), Meridian, Ahmedabad Nr. New High Court, Sola, Ahmedabad-380060 PAN: AHOPD1908K (Respondent) (Appellant) Assessee Represented: Shri Kunal T Sanghavi, A.R. Revenue Represented: Shri Abhijit, Sr.D.R. Date of hearing : 15-09-2025 Date of pronouncement : 01-10-2025 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This appeal…

VAIBHAV GLOBAL LIMITED,JAIPUR vs. DCIT, CC-4, JAIPUR

In the result, the appeal of the assessee in ITA no

ITA 1144/JPR/2024[2020-21]Status: DisposedITAT Jaipur30 Jun 2025AY 2020-21

For Appellant: Shri Vinod Kumar Gupta, AdvFor Respondent: Shri Rajesh Ojha, CIT-DR

Section 115JSection 115QSection 143(3)Section 144C(5)Section 36(1)(va)

…![](_page_0_Picture_0.jpeg) # vk;dj vihyh; vf/kdj.k] t;i qj U;k;ihB] t;i qj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,"A" JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; d s le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, > vk;dj vihy la-@ITA No. 1144/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2020-21 | M/s Vaibhav Global Limited<br>K-6B, Fateh Tiba, Jaipur | cuke<br>Vs. | DCIT,<br>Central Circle-04,<br>Jaipur | | |----------------------------------------------------------|-------------|---------------------------------------|--| | LFkk;h y…

SHRI JAGDISH KUMAR GULIA,BHOPAL vs. THRE ASSTT.DIRECTORE OF INCOME TAX ,CPC, BENGALURU

In the result, this appeal is partly allowed

ITA 245/IND/2023[2018-19]Status: DisposedITAT Indore09 May 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 139(1)Section 143(1)Section 143(1)(a)Section 260ASection 36(1)Section 36(1)(va)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA Nos. 245/Ind/2023 (Assessment Year: 2018-19) Jagdish Kumar Gulia, ITO, 3(1) BP-76 Lake Pearl Garden, Bhopal बनाम/ Airport Road, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: ACKPG4364M Assessee by Shri Ashish Goyal & N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.05.2025 Date of Pronouncement 09.05.2025 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by order of first appeal dated 28.…

M/S DAULATARAM ENGINEERING SERVICES P.LTD,MANDIDEEP vs. THE ADIT/CPC , BANGALORE

In the result, this appeal is dismissed

ITA 244/IND/2023[2019-2020]Status: DisposedITAT Indore08 May 2025AY 2019-2020

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 139(1)Section 143(1)Section 143(1)(a)Section 234ASection 260ASection 36(1)(va)Section 43B

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA Nos. 244/Ind/2023 (Assessment Year: 2019-20) Daulat Ram Engineering ADIT, CPC Services Pvt. Ltd., Khasra No.10/2 NH-12, बनाम/ Village Simarai, Obaidullaganj, Vs. Mandideep, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AABCD3596Q Assessee by Shri Vijay Bansal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 05.05.2025 Date of Pronouncement 08.05.2025 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by orde…

SUCH MEDIA PUBLICATION P LTD ,CIT (A) NFAC DELHI vs. NFAC DELHI, DELHI

In the result, this appeal is dismissed

ITA 66/IND/2022[AY 2019-20]Status: DisposedITAT Indore08 May 2025

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 260ASection 36(1)(va)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA Nos. 66/Ind/2022 (Assessment Year: 2019-20) Such Media Publication Private NFAC, Delhi / Limited, ITO-2(1), Bhopal Avn Towers Plot No.192, बनाम/ Ground Floor Zone-1, Vs. M.P. Nagar, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AAYCS6918G Assessee by Shri Vijay Bansal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 05.05.2025 Date of Pronouncement 08.05.2025 आदेश/ O R D E R Per B.M. Biyani, AM: This is a re-cal…

MOHAMMED SABIRUL ISLAM,KOLKATA vs. INCOME TAX OFFICER 43(1)KOL, KOLKATA

The appeal of the assessee is dismissed

ITA 1206/KOL/2023[2019-2020]Status: DisposedITAT Kolkata18 Mar 2025AY 2019-2020

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Rakesh Mishrai.T.A. No. 1206/Kol/2023 Assessment Year: 2019-2020 Mohammed Sabirul Islam,………………...……Appellant 19B/3, Dumdum Road, Near Tank No. 7, Kolkata-700030, West Bengal [Pan:Aaspi4453M] -Vs.- Income Tax Officer,……………………………....Respondent Ward-43(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri Amuldeep Kaur, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: February 03, 2025 Date Of Pronouncing The Order: March 18, 2025

Section 139(1)Section 36(1)(va)

…ITA No. 1206/KOL/2023 (A.Y. 2019-2020) Mohammed Sabirul Islam IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D’ BENCH, KOLKATA Before Shri Duvvuru RL Reddy, Vice-President (KZ) & Shri Rakesh Mishra, Accountant Member I.T.A. No. 1206/KOL/2023 Assessment Year: 2019-2020 Mohammed Sabirul Islam,………………...……Appellant 19B/3, Dumdum Road, Near Tank No. 7, Kolkata-700030, West Bengal [PAN:AASPI4453M] -Vs.- Income Tax Officer,……………………………....Respondent Ward-43(1), Kolkata, 3, Government Place (West), Kolkata-700001 Appearances by: N o n e, appeared on behalf of the assessee Shri Amuldeep Kaur, Addl. CIT, Sr. D.R., appeared on…

M/S. CHECKMATE FACILITY & ELECTRONIC SOLUTION PVT. LTD.,AHMEDABAD vs. THE DY. COMM. OF INCOME TAX, CIRCLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is allowed

ITA 957/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad27 Feb 2025AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Ms. Kinjal Shah, C.AFor Respondent: Shri Veerbadram Vislavath, Sr. DR

Section 271Section 271(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.957/Ahd/2023 (Assessment Year: 2012-13) M/s. Checkmate Facility & Vs. Deputy Commissioner of Electronic Solution Pvt. Ltd. Income Tax, Anil R. Shah (C.A.), Shreeji House, Circle-1(1)(1), 4th Floor, B/h. M. J. Library, Ellis Vadodara Bridge, Ahmedabad-380006 [PAN No.AACCC5367P] (Appellant) .. (Respondent) Appellant by : Ms. Kinjal Shah, C.A. Respondent by: Shri Veerbadram Vislavath, Sr. DR Date of Hearing 11.02.2025 Date of Pronouncement 27.02.2025 O R D E…

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