How many judgments cite Checkmate Services Pvt. Ltd. v. CIT?

1,392 judgments on BharatTax cite Checkmate Services Pvt. Ltd. v. CIT (143 Taxmann.com 178), spanning 2022 to 2026.

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

It is most often cited in judgments turning on Section 36(1)(va), Section 143(1), Section 43B, Section 143(3), Section 2(24)(x), Section 139(1).

Checkmate Services Pvt. Ltd. v. CIT

143 Taxmann.com 178Supreme Court of India2022#28 most cited

What is Checkmate Services Pvt. Ltd. v. CIT authority for?

Employee contributions to provident fund and ESI deposited by an employer beyond the due dates prescribed under the respective special Acts are not allowable as a deduction under section 36(1)(va) of the Income-tax Act, 1961. Such disallowance can be made during processing under section 143(1).

1,392

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2022 to 2026.

Also referred to as

Checkmate Services · Section 36(1)(va) · Section 43B · employees contribution to PF · ESI payment · due date for deposit · Section 143(1) disallowance · delayed payment of PF/ESI · Provident Fund · Employee State Insurance · 448 ITR 518 · 143 Taxmann.com 178

Also reported as

448 ITR 518218 DTR 401

Sections most often in play

Section 36(1)(va)Section 143(1)Section 43B Section 143(3)Section 2(24)(x)Section 139(1)Section 250 Section 37(1)

Read the full judgment

Issues it is cited on

section 36(1)(iv)section 143(1)(a)(iv)section 34(1)(iv)section 2(24)(x)employees contribution to pf section 36(1)(va)section 43b(b)section 34(1)section 2(24)section 43b section 36(1)section 36

Judgments citing Checkmate Services Pvt. Ltd. v. CIT

ACIT, Circle- 11(2), New Delhi vs. Himalaya International Ltd., New Delhi

ITA 7844/DEL/2017[2013-14]Status: DisposedITAT Delhi09 Apr 2025AY 2013-14

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

Section 263Section 35A

…o 2 is with regard to disallowance of Rs.21,94,347/- claimed u/s 36(1)(va) for delay in deposit of employees' contribution to PF and ESI. The issue of ESI/PF is decided against the assessee by the hon'ble Supreme Court in the case of CheckmateServices Pvt Ltd 448 ITR 518(SC). This ground is allowed in favour of revenue. 31. The ground 3 with respect to disallowance of Rs.9,10,219/- for sales Promotion Expenses, the AO held that the assessee claimed business promotion expenses of Rs.7,10, 166/- separately under the grouping of selling expenses and also claimed an amount of Rs.7,10,166/- under sales promotion expe…

O E N India Limited, Kochi vs. DCIT, Corporate Cir 2(1), Kochi

In the result, ground No.2 filed by the assessee stands allowed

ITA 861/COCH/2023[2018-19]Status: DisposedITAT Cochin08 Apr 2025AY 2018-19

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.Radhesh Bhatt, CAFor Respondent: Smt.Leena Lal, Sr.AR

Section 10Section 10(1)Section 143(3)Section 14ASection 250Section 40

…sed the ground relating to contribution towards PF and ESI. This issue is squarely covered against the assessee by the decision of the Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. v.CIT 7 ITA Nos.859-861/Coch/2023. OEN India Limited. (2022) 448 ITR 518 (SC). Thus, this ground raised in both the years is dismissed. 16. In the result, the appeals filed by the assessee are partly allowed. Order pronounced on this 08th day of April, 2025. (George George K) (Inturi Rama Rao) VICE-PRESIDENT ACCOUNTANT MEMBER Cochin; Dated : 08th April, 2025. Devadas G* Copy to : 1. The Appellant. 2. The Respondent.…

O E N India Limited, Kochi vs. ITO Corporate Ward-2(2), Kochi

In the result, ground No.2 filed by the assessee stands allowed

ITA 860/COCH/2023[2016-17]Status: DisposedITAT Cochin08 Apr 2025AY 2016-17

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.Radhesh Bhatt, CAFor Respondent: Smt.Leena Lal, Sr.AR

Section 10Section 10(1)Section 143(3)Section 14ASection 250Section 40

O E N India Limited, Kochi vs. ACIT Corporate Circle-2(1), Kochi

In the result, ground No.2 filed by the assessee stands allowed

ITA 859/COCH/2023[2012-13]Status: DisposedITAT Cochin08 Apr 2025AY 2012-13

Bench: Shri George George K, Vice- & Shri Inturi Rama Rao

For Appellant: Sri.Radhesh Bhatt, CAFor Respondent: Smt.Leena Lal, Sr.AR

Section 10Section 10(1)Section 143(3)Section 14ASection 250Section 40

Staunch Business Solutions, Mohali vs. ITO Ward 6 (1), Chandigarh (ADIT, CPC, Bengaluru, Chandigarh

The appeal stand dismissed

ITA 721/CHANDI/2024[2021-22]Status: DisposedITAT Chandigarh08 Apr 2025AY 2021-22

Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Vineet Krishan (Adv.) – Ld. ARFor Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR

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

…1 IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHANDIGARH BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No.721/CHANDI/2024 (िनधा"रणवष" / Assessment Year: 2021-22) M/s Staunch Business Solutions ITO, Ward No. 6(1), बनाम/ SCF-7, Second Floor, 125, Kharar Chandigarh. Vs. SAS Nagar, Mohali. 140301. "थायीलेखासं./जीआइआरसं./PAN/GIR No. ADHFS-4693-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Sh. Vineet Krishan (Adv.) – Ld. AR ""थ"कीओरसे/Respondent by : Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing :…

Nashik District Supervision Co Op Society, Nashik vs. ITO Ward 1(1) Nashik, Nashik

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

ITA 2250/PUN/2024[2018-19]Status: DisposedITAT Pune07 Apr 2025AY 2018-19

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2250/Pun/2024 Assessment Year : 2018-19 Nashik District Supervision Vs. Ito, Ward-1(1), Co-Op. Society, Nashik 2Nd Floor, Ghankar Lane, Raviwar Karanja, Nashik-422001 Pan : Aaatn2072M Appellant Respondent

For Appellant: NoneFor Respondent: Shri Sandeep P. Sathe

Section 143(1)Section 143(1)(a)Section 36Section 80Section 80ASection 80P(2)(d)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2250/PUN/2024 Assessment Year : 2018-19 Nashik District Supervision Vs. ITO, Ward-1(1), Co-op. Society, Nashik 2nd Floor, Ghankar Lane, Raviwar Karanja, Nashik-422001 PAN : AAATN2072M Appellant Respondent Appellant by : None Revenue by : Shri Sandeep P. Sathe Date of hearing : 16.01.2025 Date of pronouncement : 07.04.2025 आदेश / ORDER PER DR. MANISH BORAD, AM : This appeal at the instance of assessee is directed against the order of the Ld. Addl./J…

Radhabari Tea Co. (P) Ltd, Badulipar vs. ACIT/DCIT, Circle-1, Dibrugarh

Appeal of the assessee is partly allowed for statistical purposes

ITA 159/GTY/2024[2022-23]Status: DisposedITAT Guwahati04 Apr 2025AY 2022-23

Bench: The Due Date Of Filing Of Return Of Income & Also The Issue Of Timely Deposit Of An Amount

Section 143(1)Section 250Section 43B

…f filing of return and in case this has been done then the Ld. AO would give relief as would be due u/s 43B of the Act. Regarding the amount of Rs. 24,20,710/- (PF Liabilities). The Ld. CIT(A) is seen to have relied on the case of Checkmate Services Pvt. Ltd. 448 ITR 518 (SC) to hold the issue against the assessee. 3. On the last date of hearing, none appeared on behalf of the assessee but it was decided to proceed ahead with the adjudication with the help of Ld. DR. The Ld. DR supported the order of Ld. CIT(A) and stated that while I.T.A. No. 159/GTY/2024 Radhabari Tea Co. (P) Ltd. the issue pertaining to Staf…

Mr Nilesh V. Mehta, Mumbai vs. AO, CPC, Mumbai

In the result, the appeal by the assessee is allowed for statistical

ITA 1674/MUM/2023[2020-21]Status: DisposedITAT Mumbai04 Apr 2025AY 2020-21

Bench: Shri Vikram Singh Yadavshri Sandeep Singh Karhail

For Appellant: Shri Ajay SinghFor Respondent: Shri Paresh Deshpande, Sr.DR

Section 143(1)Section 250Section 254(1)Section 254(2)Section 36(1)(va)

…und after the due date prescribed under the relevant Act. 6. The learned CIT(A), vide impugned order, upheld the disallowance made by the AO/CPC by relying on the decision of the Hon'ble Supreme Court in Checkmate Services (P) Ltd. v/s CIT, reported in [2022] 448 ITR 518 (SC). Being aggrieved, the assessee is in appeal before us. 7. During the hearing, the learned Authorised Representative (“learned AR") submitted that in the original Tax Audit Report filed by the assessee, there were some typographical errors in disclosing the due date of payment of employees' contribution to the Provident Fund and certain due d…

M/S. R R Kapoor Company, Ahmednagar vs. The Income-Tax Officer, Ward-2, Ahmednagar

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

ITA 2645/PUN/2024[2014-15]Status: DisposedITAT Pune02 Apr 2025AY 2014-15

Bench: Dr.Manish Borad

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Aviyogi Ambadkar

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.2645/PUN/2024 Assessment Year : 2014-15 M/s. R.R. Kapoor Company, Vs. Income Tax Officer, First Floor, Prerana Apartment, Ward-2, Ahmednagar Tholar Complex, Behind Tarakpur ST Stand, Ahmednagar- 414 001, Maharashtra PAN : AAEFR9509B Appellant Respondent Assessee by : Shri Pramod S. Shingte Revenue by : Shri Aviyogi Ambadkar Date of hearing : 13.03.2025 Date of pronouncement : 02.04.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : This appeal filed by the assessee pertai…

M/S Giriraj Enterprises, Pune vs. Deputy Director of Income Tax, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 1497/PUN/2024[2022-23]Status: DisposedITAT Pune01 Apr 2025AY 2022-23

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2022-23

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2022-23 M/s. Giriraj Enterprises, Deputy Director of Income Tax, 1 Modi Baug, Building A, CPC, Bengalure Vs. Shivaji Nagar, Ganesh Khind Road, Pune-411016 PAN: AACFG1563G (Appellant) (Respondent) Assessee by : Shri Nikhil S. Pathak Department by : Shri Ramnath P. Murkunde Date of hearing : 02-01-2025 Date of pronouncement : 01-04-2025 O R D E R PER ASTHA CHANDRA, JM : This appeal filed by the assessee is directed against the order dated 19.06.2024 of the L…

M/S Sargam Retails Private Limited, Pune vs. DCIT, CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 1496/PUN/2024[2022-23]Status: DisposedITAT Pune01 Apr 2025AY 2022-23

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2022-23

For Appellant: Shri Nikhil S. PathakFor Respondent: Shri Ramnath P. Murkunde

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2022-23 M/s. Sargam Retails Private Limited, Deputy Director of Income Tax, 1 Modi Baug, Building A, V CPC, Bengalure Shivaji Nagar, Ganesh Khind Road, s. Pune-411016 PAN: AAKCS7336N (Appellant) (Respondent) Assessee by : Shri Nikhil S. Pathak Department by : Shri Ramnath P. Murkunde Date of hearing : 02-01-2025 Date of pronouncement : 01-04-2025 O R D E R PER ASTHA CHANDRA, JM : This appeal filed by the assessee is directed against the order dated 19.06.2…

Sh. Arjun Singh, Roorkee vs. CIT, Dehradun

Appeal is allowed

ITA 102/DDN/2024[2018-19]Status: DisposedITAT Dehradun28 Mar 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganesh

For Appellant: NoneFor Respondent: Sh. Amarpal Singh, Sr. DR

Section 154

…ground that he had failed to deposit the 2 Kichha Sugar Company Ltd. same as per the “due” date in the corresponding statute. The Revenue’s case in light thereof quotes hon’ble apex court recent landmark decision in Checkmate Services P. Ltd. vs. CIT-I (2022) 448 ITR 518 (SC) 4. We have given our thoughtful consideration to the assessee’s pleadings and Revenue’s foregoing vehement arguments. We find no reason to sustain the impugned rectification for the purpose of disallowing the assessee’s above ESI/PF claim(s) on the ground that it had failed to deposit the same within the prescribed “due” date under the pres…

Ram Raghu Build Well, Agra vs. ITO - Circle 1(1)(1), Agra

The appeal stand partly allowed for statistical purposes

ITA 92/AGR/2023[2018-19]Status: DisposedITAT Agra28 Mar 2025AY 2018-19

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No. 92/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) बनाम/ M/S Ram Raghu Build Well Lg Ito- Circle 1(1)(1) 345, Suresh Plaza, Mg Road, Agra Agra Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aajfr-4302-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Ms. Prathana Jalan, Ca- Ld. Ar ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 13-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2018-19 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals), Nfac [Cit(A)] Dated 20-04-2023 In The Matter Of An Assessment Framed By Ld. Ao U/S 143(3) Vide Order Dated 05-04-2021. The Substantial Grievance Of The Assessee Is Addition Of Rs.280.24 Lacs. Having Heard Rival Submissions, The Appeal Is Disposed-Off As Under. 2. The Assessee Being Partnership Firm Is Engaged In Real Estate Construction. The Assessee Follows Specific Method Of Accounting To Recognize Revenue On The Projects Being Carried On By It. During Assessment Proceedings, Ld. Ao Held That Since Few Of The Projects

For Appellant: Ms. Prathana Jalan, CA- Ld. ARFor Respondent: Shri Shailendra Shrivastava – Ld. Sr. DR

Section 143(3)Section 43C

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “DB” BENCH, AGRA BEFORE HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No. 92/Agr/2023 (िनधा"रणवष" / Assessment Year: 2018-19) बनाम/ M/s Ram Raghu Build Well LG ITO- Circle 1(1)(1) 345, Suresh Plaza, MG Road, Agra Agra Vs. "थायीलेखासं./जीआइआरसं./PAN/GIR No.AAJFR-4302-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Ms. Prathana Jalan, CA- Ld. AR ""थ"कीओरसे/Respondent by : Shri Shailendra Shrivastava – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 13-02-2025 घोषणाकीतारीख /Date of Pronouncement : 28-03-20…

Apidor Abrasive Products Pvt Ltd, Nashik vs. Assessing Officer, Nashik

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

ITA 467/PUN/2021[2018-19]Status: DisposedITAT Pune28 Mar 2025AY 2018-19

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: NoneFor Respondent: Ms. Shilpa N. C

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

…ring Ld. DR and on the basis of material available on record. 5. Ld. DR appearing from the side of the Revenue submitted before us that the matter is covered one, since Hon’ble Apex Court in the case of Checkmate Services P. Ltd. & Ors. vs. CIT & Ors., (2022) 448 ITR 518 (SC) has already decided the issue of disallowance of PF & ESI payment made beyond due dates as per respective Acts in favour of the Revenue. It was also brought to the knowledge of the Bench that this is a recalled matter and in first round of appeal, the appeal was decided in favour of assessee but 3 since the Department has filed Miscellaneous…

Kachan Metals Pvt. Ltd., Kolkata vs. Dy. CIT, Circle- 8(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2350/KOL/2024[2022-23]Status: DisposedITAT Kolkata28 Mar 2025AY 2022-23

Bench: Shri Rajesh Kumar, Am & Shri Sonjoy Sarma, Jm Kachan Metals Pvt. Ltd. Dy. Cit, Circle-8(1) 19G, 19Th Floor, Everest House, P-7, Chowringhee Square, 46C, J.L. Nehru Road, Kolkata-700069 Vs. Kolkata-700071 West Bengal West Bengal (Appellant) (Respondent) Pan No. Aabck3407F Assessee By : Shri Anil Kochar, Ar Revenue By : Shri Raja Sengupta, Dr Date Of Hearing: 29.01.2025 Date Of Pronouncement : 28.03.2025

For Appellant: Shri Anil Kochar, ARFor Respondent: Shri Raja Sengupta, DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, AM AND SHRI SONJOY SARMA, JM Kachan Metals Pvt. ltd. DY. CIT, Circle-8(1) 19G, 19th Floor, Everest House, P-7, Chowringhee Square, 46C, J.L. Nehru Road, Kolkata-700069 Vs. Kolkata-700071 West Bengal West Bengal (Appellant) (Respondent) PAN No. AABCK3407F Assessee by : Shri Anil Kochar, AR Revenue by : Shri Raja Sengupta, DR Date of hearing: 29.01.2025 Date of pronouncement : 28.03.2025 O R D E R Per Rajesh Kumar, AM: This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (herei…

Uco Bank, Kolkata vs. D.C.I.T., Circle - 5(1), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 1800/KOL/2024[2011-2012]Status: DisposedITAT Kolkata24 Mar 2025AY 2011-2012

Bench: Shri George Mathan

For Appellant: Shri Sonu Kumar Agarwal, ARFor Respondent: Shri Chandan Das, Addl. CIT, Sr. DR

Section 147Section 2Section 250Section 36(1)(va)Section 43B

…## IN THE INCOME TAX APPELLATE TRIBUNAL "B" BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER # AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER #### ITA No. 1800/KOL/2024 Assessment Year: 2011-12 | UCO Bank | | DCIT, circle-5(1), Kolkata. | |-----------------------------|----|-----------------------------| | 10, B.T.M. Sarani, BBD Bag, | Vs | | | Kolkata-700001. | | | | (PAN: AAACU3561B) | | | | (Appellant) | | (Respondent) | #### Present fo…

Panichikandy Mohandasan, Kasargod vs. The DCIT, Kannur

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

ITA 48/COCH/2023[2016-17]Status: DisposedITAT Cochin20 Mar 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2016-17 Panichikandy Mohandasan .......... Appellant Kanhangad, Hosdurg, Kasaragod 671315 [Pan: Advpm0383N] Vs. Dy Commissioner Of Income Tax .......... Respondent Kannur Appellant By: Shri Arun Raj S., Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 10.03.2025 Date Of Pronouncement: 20.03.2025

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 36Section 36(1)(va)

…(A) for de novo adjudication. Regarding disallowance of employees’ PF contribution the learned A.R. fairly conceded that it is covered against the assessee by the decision of the Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd. vs. CIT [2022] 448 ITR 518 (SC). 7. On the other hand, the learned Sr. DR has no serious objection to remand the matter the matter back on the issue of 4 Panichikandy Mohandasan disallowance respect of loss under house property to the file of the CIT(A). 8. We have heard the rival contentions of both the parties and perused the material available on record. The first gr…

Seema Sunil Bagul, Nashik vs. The Asst. Commissioner of Income-Tax, Circle -1, Nashik.

In the result, all the three appeals filed by the assessee are allowed for statistical purposes

ITA 1648/PUN/2024[2020-21]Status: DisposedITAT Pune20 Mar 2025AY 2020-21

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Pramod ShingteFor Respondent: Shri Arvind Desai, Addl. CIT DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.1646 to 1648/PUN/2024 Assessment years : 2018-19 to 2020-21 Seema Sunil Bagul ACIT, Circle 1, Nashik Rutika Services, 1st Floor, Vs. Vasant Market, Canada Corner, Nashik – 422005 PAN: AEZPB9708H (Appellant) (Respondent) Assessee by : Shri Pramod Shingte Department by : Shri Arvind Desai, Addl. CIT DR Date of hearing : 19-03-2025 Date of pronouncement : 20-03-2025 O R D E R PER BENCH : The above three appeals filed by the assessee are directed against the separate ord…

Seema Sunil Bagul, Nashik vs. The Asst. Commissioner of Income-Tax, Circle -1, Nashik.

In the result, all the three appeals filed by the assessee are allowed for statistical purposes

ITA 1647/PUN/2024[2019-20]Status: DisposedITAT Pune20 Mar 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Pramod ShingteFor Respondent: Shri Arvind Desai, Addl. CIT DR

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

Seema Sunil Bagul, Nashik vs. The Asst. Commissioner of Income-Tax, Circle -1, Nashik.

In the result, all the three appeals filed by the assessee are allowed for statistical purposes

ITA 1646/PUN/2024[2018-19]Status: DisposedITAT Pune20 Mar 2025AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Appellant: Shri Pramod ShingteFor Respondent: Shri Arvind Desai, Addl. CIT DR

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