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

76 judgments on BharatTax cite Checkmate Services (P) Ltd. v. CIT (290 Taxmann 19), spanning 2012 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#1500 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 366,339 Indian tax judgments — from 2012 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

Read the full judgment

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

Telecrats India Private Limited, Jaipur vs. ITO Ward 1(1), Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 605/JPR/2023[2020-21]Status: DisposedITAT Jaipur19 Dec 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Anup Singh, Addl.CIT

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36(1)(a)Section 36(1)(va)

…1 TELECRATS INDIA PVT LTD. VS ITO, WARD 1(1), JAIPUR आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 574 & 605/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2020-21 M/s.Telecrats India Private Limited cuke The ITO Vs. B-21,Shakti Bhawani Shiavaji Colony Ward 1 (1) Khatipura Road, Jhotwara, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHCT 3798E vihykFkhZ@Appellant izR;FkhZ…

Telecrats India Private Limited, Jaipur vs. ITO Ward 1(1), Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 574/JPR/2023[2020-21]Status: DisposedITAT Jaipur19 Dec 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri Anup Singh, Addl.CIT

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36(1)(a)Section 36(1)(va)

DCIT, Circle-6, Jaipur, Ncrb vs. Kandarp Tradelinks and Services Private Limited, Vki, Jaipur

In the result, the appeal of the revenue is allowed,

ITA 561/JPR/2023[2021-22]Status: DisposedITAT Jaipur18 Dec 2023AY 2021-22

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: NoneFor Respondent: Sh. A. S. Nehra (Addl.CIT)

Section 143(1)Section 250(5)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर 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; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 560 & 561/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2020-21 & 2021-22 cuke DCIT Kandarp Tradelinks and Services Vs. Private Limited, VKI, Jaipur Circle-06, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCK 6158 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : None jktLo dh vksjls@Revenue by: Sh. A. S…

DCIT Circle-6, Jaipur, Ncrb Jaipur vs. Kandarp Tradelinks and Services Private Limited, V K I Jaipur

In the result, the appeal of the revenue is allowed,

ITA 560/JPR/2023[2020-21]Status: DisposedITAT Jaipur18 Dec 2023AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: NoneFor Respondent: Sh. A. S. Nehra (Addl.CIT)

Section 143(1)Section 250(5)Section 36(1)(va)

Sm Workforce Private Limited, Bhiwadi vs. ITO, Ward, Bhiwadi

In the result, all the three appeals of the assessee in ITA No

ITA 426/JPR/2023[2020-21]Status: DisposedITAT Jaipur18 Dec 2023AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: NoneFor Respondent: Sh. A. S. Nehra (Addl.CIT)

Section 1Section 139(1)Section 143Section 154Section 2Section 3Section 36(1)Section 36(1)(va)Section 43BSection 44A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर 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; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 426/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2020-21 cuke SM Workforce Private Limited ITO, Vs. Shop No. G-19, Big Bazar, Near Ward, Bhiwadi Central Market, Nanglia, Tehsil- Tijara, Bhiwadi LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAUCS 0570 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : None jktLo dh v…

Om Infra Limited, Jaipur, Rajasthan vs. ADIT (CPC) Bangalore, Bengaluru, Karnataka

In the result, both appeals of the assessee are dismissed

ITA 536/JPR/2023[2018-19]Status: DisposedITAT Jaipur08 Nov 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 534 & 536/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2019-20 & 2018-19 Om Infra Limited Om Tower, M. I. Road Church Road, Rajasthan cuke Vs. ADIT (CPC), Bangalore, Bengaluru, Karnataka LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 8245 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B. V. Maheshwari (F.C.A.) jktLo dh vksj ls@ Revenue by : Sh. A. S. Nehra

For Appellant: Shri B. V. Maheshwari (F.C.A.)For Respondent: Sh. A. S. Nehra (Addl. CIT) a

Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर 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; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 534 & 536/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2019-20 & 2018-19 cuke Om Infra Limited ADIT (CPC), Bangalore, Om Tower, M. I. Road Church Vs. Bengaluru, Karnataka Road, Rajasthan LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 8245 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B. V. Maheshwa…

Om Infra Limited, Jaipur Rajasthan vs. ADIT (CPC) Bangalore, Bengaluru Karnataka

In the result, both appeals of the assessee are dismissed

ITA 534/JPR/2023[2019-20]Status: DisposedITAT Jaipur08 Nov 2023AY 2019-20

For Appellant: Shri B. V. Maheshwari (F.C.A.)For Respondent: Sh. A. S. Nehra (Addl. CIT) a

Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर 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; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 534 & 536/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2019-20 & 2018-19 cuke Om Infra Limited ADIT (CPC), Bangalore, Om Tower, M. I. Road Church Vs. Bengaluru, Karnataka Road, Rajasthan LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 8245 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B. V. Maheshwa…

7 Horses Hospitality LLP, Jaipur vs. Income Tax Officer, Ward 1(1) Jaipur, Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 332/JPR/2023[2019-20]Status: DisposedITAT Jaipur13 Sept 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Sharwan Kumar GuptaFor Respondent: Ms. Monisha Choudhary, Addl. CITa

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

…1 7 HORSES HOSPITALITY LLP VS ITO, WARD -1(1), JAIPUR आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC ” JAIPUR MkWa- ,l-lhrky{eh] U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA. No. 332/JP/2023 fu/kZkj.ko"kZ@AssessmentYear :2019-20 7 Horses Hospitality LLP cuke The ITO Vs. Ward 1(1) A-18 Ext. Saraswati Nagar Jaipur Opp. Sector No. 6, Jawahar Circle, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABFZ 8081 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh v…

Pr. Commissioner of Income Tax vs. Sh. Yogvir Singh

ITA - 517 / 2023HC Delhi12 Sept 2023

Bench: The Due Date. In This Regard Recourse Was Taken Under Section 143(1)(A)(Iv), Read With

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

…r dated 26.04.2022 deleted the additions. 7. Mr Zoheb Hossain, learned senior standing counsel, says that the order cannot be sustained in view of the judgment of the Supreme Court rendered in Checkmate Services P. Ltd. v. Commissioner of Income Tax-1, 2022 SCC OnLine SC 1423. 8. Issue notice to the respondent/assessee via all modes, including e- mail. 9. Notice will be accompanied by the order passed today. 10. List the appeal on 11.12.2023. RAJIV SHAKDHER, J GIRISH KATHPALIA, J SEPTEMBER 12, 2023 / tr Click here to check corrigendum, if any ITA 517/2023…

Bny Mellon International Operations (India) Pvt. Ltd., Pune vs. Assessing Officer, National E-Assessment Centre, Delhi

The appeal of the assessee is PARTLY ALLOWED

ITA 699/PUN/2021[2017-18]Status: DisposedITAT Pune08 Aug 2023AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 699/Pun/2021 धििाारण वर्ा / Assessment Year : 2017-18 Bny Mellon International Operations (India) Pvt. Ltd., Tower S3, Level 1, Cybercity, Magarpatta City, Hadapsar, Pune-411013 Pan: Aadcm 9640 E . . . . . . . अपीलाथी / Appellant बिाम / V/S National E-Assessment Centre, Delhi . . . . . . .प्रत्यथी / Respondent द्वारा / Appearances Assessee By : Shri Nitesh Joshi Revenue By : Shri Rakesh Jha सुनवाई की तारीख / Date Of Conclusive Hearing : 03/08/2023 घोषणा की तारीख / Date Of Pronouncement : 08/08/2023 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Is Directed Against The Order Of The National Faceless Assessment Centre, Delhi, [‘Ao’ Hereinafter] Dt. 29/10/2021 Passed U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] For The Ay 2017-18. Itat-Pune Page 1 Of 16

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Rakesh Jha

Section 143Section 143(3)Section 144C(13)Section 253(1)Section 253(1)(d)Section 271Section 274Section 92C(2)Section 92C(3)

…॥ आयकर अपीलीय न्यायाधिकरण, पुणे “सी ” न्यायपीठ, पुणे में ॥ IN THE INCOME TAX APPELLATE TRIBUNAL, PUNE “C” BENCH, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G. D. PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 699/PUN/2021 धििाारण वर्ा / Assessment Year : 2017-18 BNY Mellon International Operations (India) Pvt. Ltd., Tower S3, Level 1, Cybercity, Magarpatta City, Hadapsar, Pune-411013 PAN: AADCM 9640 E . . . . . . . अपीलाथी / Appellant बिाम / V/s National e-Assessment Centre, Delhi . . . . . . .प्रत्यथी / Respondent द्वारा / Appearances Assessee by : Shri Nitesh Joshi Revenue by : Sh…

Mindcrest (India) Pvt. Ltd, Mumbai vs. Asst Dir Income Tax CPC, Mumbai

In the result, appeal of the assessee is dismissed

ITA 1430/MUM/2021[2019-20]Status: DisposedITAT Mumbai14 Jul 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm Mindcrest (India) Pvt. Ltd. Acit, Cpc 106, Peninsula Centre, Vs. Bengaluru-560500 Parel, Mumbai-400012 (Appellant) (Respondent) Pan No. Aaccm5872D

For Appellant: Mr. Sarla Agarwal, ARFor Respondent: Shri Ashok Kumar Ambastha, DR

Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 38

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHOUDHRY, JM Mindcrest (India) Pvt. Ltd. ACIT, CPC 106, Peninsula Centre, Vs. Bengaluru-560500 Parel, Mumbai-400012 (Appellant) (Respondent) PAN No. AACCM5872D Assessee by : Mr. Sarla Agarwal, AR Revenue by : Shri Ashok Kumar Ambastha, DR Date of hearing: 10.07.2023 Date of pronouncement : 14.07.2023 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by the assesee Mindcrest (India) Pvt. Ltd. („the assessee/appellant‟) for assessment year 2019-20 against the appellate order passed b…

Tab India Granites Private Limited, Jaipur vs. DCIT Circle 1, Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 136/JPR/2023[2017-18]Status: DisposedITAT Jaipur04 Jul 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Smt. Runi Pal, Addl.CIT

Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 34(1)(iv)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 136/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke M/s. Tab India Granites Pvt. Ltd The DCIT 502, Apex Mall, Tonk Road Vs. Circle-1 Jaipur – 302 015 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCT 7634 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rohan Sogani, CA jktLo dh vksj ls…

Dhabriya Polywood Limited, Jaipur vs. DCIT Central Circle-1, Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 122/JPR/2023[2020-21]Status: DisposedITAT Jaipur04 Jul 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev Sogani,CA &For Respondent: Smt. Runi Pal, Addl.CIT

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 122/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2020-21 cuke M/s. Dhabriya Polywood Limited The DCIT B-9D 1, Malviya Industrial Area Vs. Central Circle-1 Jaipur 302 017 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCD 5090 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajeev Sogani,CA & Shri…

Chandra Shekhar Tiwari, Flat No. B-9, D-224, Tanwar Residency, Tulsi Marg, Bani Park, Jaipur vs. Income Tax Officer, Ward-1(2), Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 101/JPR/2023[2020-21]Status: DisposedITAT Jaipur28 Jun 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri A.S. Nehra, Addl. CIT-DR

Section 143(1)Section 154Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’BENCH ‘’A” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 101/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2020-21 Shri Chandra Shekhar Tiwari cuke The ITO Vs. Flat No. B-9, D-224,Tanwar Residency, Tulsi Ward 1(2) Marg, Bani Park, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACNPT 8254A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri S.L. Poddar, Advocate jktLo…

Amba Tech Engineering, Bhiwadi vs. ITO, Ward-1(2)ADIT - CPC, Alwar

In the result, all the three appeals of the assessee in ITA No

ITA 49/JPR/2023[2019-2020]Status: DisposedITAT Jaipur14 Jun 2023AY 2019-2020

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: NoneFor Respondent: Shri A.S. Nehra, Addl. CIT-DR

Section 143(1)Section 143(1)(a)Section 143(1)(iv)Section 143(3)Section 2Section 234ASection 36(1)Section 36(1)(va)Section 37(1)Section 438

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’BENCH A” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 49/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2019-2020 cuke M/s. AMBA Tech Engineering The ITO Shop No. 18, Plot No.D-819, Main Road Vs. Ward 2(3) Harchandpur, Bhiwadi, Bhiwadi Tijara, Alwar Alwar LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAWFA 2951 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : None jktLo dh vksjls…

Beckhaul Digital Technologies Private Limited, Jaipur vs. ITO Ward 1(1), Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 97/JPR/2023[2020-21]Status: DisposedITAT Jaipur08 Jun 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rajeev Sogani, CA &For Respondent: Mrs. Runi Pal, Addl. CIT-DR

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

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 97/JP/2023 fu/kZkj.ko"kZ@AssessmentYear :2020-21 cuke M/s. Beckhaul Digital Technologies (P)Ltd.B- The ITO 21, Shakti Bhawan, Shivaji Colony, Vs. Ward 1(1) Khatipura Road, Jhotwara, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKCP 1256 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rajeev Sogani, CA &…

Laxman Nainani, Kota vs. ACIT/DCIT, Central Circle, Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 21/JPR/2023[2019-20]Status: DisposedITAT Jaipur02 Jun 2023AY 2019-20

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Devang Gargieya, CAFor Respondent: Smt. Manisha Choudhary, Addl.CIT

Section 139Section 143(1)Section 143(1)(a)Section 234ASection 36(1)(va)Section 37(1)Section 43B

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 21/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2019-20 Shri Laxman Nainani cuke The ACIT Vs. Prop: M/s. Nainani Medico Central Circle Rampura, Kota Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGPH 9024 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Devang Gargieya, CA jktLo dh vksjls@Revenue by: Smt. Manisha C…

Manju Singh, Kota vs. ACIT, Circle-1, Kota

In the result, all the three appeals of the assessee in ITA No

ITA 56/JPR/2023[2018-19]Status: DisposedITAT Jaipur30 May 2023AY 2018-19

Bench: The Date Of Hearing.

For Appellant: Shri Nikhlesh Kataria, CAFor Respondent: Smt. Manisha Choudhary, Addl.CIT

Section 139(1)Section 143(1)

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 56/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2018-19 Ms. Manju Singh cuke The ACIT Vs. 1-B-14, RHB Colony Kunhari Circle-1 Kota Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ASFPS 2654 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Nikhlesh Kataria, CA jktLo dh vksj ls@Revenue by: Smt. Manisha Choudhary, Addl.…

Alsisar Hotels & Resorts Private Limited, Jaipur vs. Assistant Commisioner of Income Tax, Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 135/JPR/2023[2017-18]Status: DisposedITAT Jaipur26 May 2023AY 2017-18

Bench: The Due Date Of The Filing Of Return During The Year. 2. That The Petitioner Raves To Add, Alter Or Amend All Or Any Of The Grounds Of Appeal On Or Before The Due Date Of Hearing.”

For Appellant: Shri Neeraj Rathore (C.A.)For Respondent: None a

Section 143(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर 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; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 135/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2017-18 Alsisar Hotels & Resorts Pvt. Ltd. cuke Assistant Commissioner Income Vs. Alsisar Haveli, Sansar Chandra Tax, Jaipur. Road, Jaipur, LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCA 4733 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Neeraj Ratho…

Braham Parkash Yadav, Bhiwadi, Alwar vs. Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC)

In the result, all the three appeals of the assessee in ITA No

ITA 439/JPR/2022[2020-21]Status: DisposedITAT Jaipur26 May 2023AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Praveen Kumar Garg (C.A.)For Respondent: Ms Monisha Choudhary (Addl. CIT) a

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 439/JPR/2022 fu/kZkj.k o"kZ@Assessment Years : 2020-21 Bramah Prakash Yadav cuke Commissioner Income Vs. B-40, Bhagat Singh Colony Tax(Appeals), Bhiwadi, Alwar-301019. National Faceless Appeal Centre (NFAC) LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPY 7003 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee…