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

Bernhard Schulte Ship Management (India) Private Limited, Powai vs. ACIT, Mumbai

ITA 1497/MUM/2024[2023-2024]Status: DisposedITAT Mumbai11 Sept 2024AY 2023-2024

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Shri Puthur Ramachandran VijayaraghavanFor Respondent: Shri Ashok Kumar Ambastha

Section 143(1)Section 143(1)(a)Section 143(3)Section 234BSection 43B

…respect to delay in depositing employees’ contribution of Provident Fund is beyond the scope of Section 143(1)(a). 4. Before us the Counsel vehemently contended that the ratio laid down by the Hon’ble Supreme Court in the case of Checkmate Services (P) Ltd. (448 ITR 518) does not apply to the primafacie adjustment made u/s.143(1)(a) of the Act. The Counsel pointed out that the Co-ordinate Bench in ITA No.2376/Mum/2022 in the case of P R Packaging Services has held that the decision in the case of Checkmate Services (P) Ltd. (supra) was rendered in the context where assessment was framed u/s.143(3) of the Act and…

M/S Kiran Sanran Associates, Pune vs. Principal Commissioner of Income Tax (Central), Pune

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

ITA 791/PUN/2024[2018-19]Status: DisposedITAT Pune09 Sept 2024AY 2018-19

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2018-19

For Appellant: Shri Naveen RanderFor Respondent: Shri Keyur Patel, CIT-DR

Section 143(3)Section 2Section 263Section 28Section 36(1)(va)Section 43BSection 43C

…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 : 2018-19 M/s. Karan Sanran Associates PCIT (Central), Pune 501, Karan Tej Bonita, C.T.S. Vs. No.1187/16, Off : Ghole Road, Shivajinagar, Pune – 411005 PAN : AAAAK6230H (Appellant) (Respondent) Assessee by : Shri Naveen Rander Department by : Shri Keyur Patel, CIT-DR Date of hearing : 21-08-2024 Date of pronouncement : 09-09-2024 O R D E R PER R. K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 22.02.2024 passed u/s 263 of…

M/S. Bindhya Bashini Traders, Liluah, Howrah vs. D.C.I.T., Circle - 32, Kolkata

The appeal of the assessee is hereby dismissed and the order of the Ld

ITA 1144/KOL/2024[2019-2020]Status: DisposedITAT Kolkata09 Sept 2024AY 2019-2020

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraassessment Year: 2018-19 & Assessment Year: 2019-20 M/S Bindhya Bashini Traders, Circle – 32, Kolkata, 268/10, Narayani Complex, Aayakar Bhawan, 110, Vs G.T. Road, Liluah - 711204 Middletown Row, (Pan: Aagfb2388A) Kolkata - 700071 (Appellant) (Respondent)

For Appellant: Miraj D. Shah, A.RFor Respondent: Amuldeep Kaur, JCIT

Section 139(1)Section 143(1)Section 154Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI PRADIP KUMAR CHOUBEY, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER Assessment Year: 2018-19 & Assessment Year: 2019-20 M/s Bindhya Bashini Traders, Circle – 32, Kolkata, 268/10, Narayani Complex, Aayakar Bhawan, 110, Vs G.T. Road, Liluah - 711204 Middletown Row, (PAN: AAGFB2388A) Kolkata - 700071 (Appellant) (Respondent) Present for: Appellant by : Miraj D. Shah, A.R. Respondent by : Amuldeep Kaur, JCIT Date of Hearing : 21.08.2024 Date of Pronouncement : 09.09.2024 O R D E R PER RAKESH MISHRA, ACCOUNTANT MEMBER: These appeals filed…

M/S. Bindhya Bashini Traders, Liuah, Howrah vs. DCIT, Circle - 32, Kolkata

The appeal of the assessee is hereby dismissed and the order of the Ld

ITA 1143/KOL/2024[2018-2019]Status: DisposedITAT Kolkata09 Sept 2024AY 2018-2019

For Appellant: Miraj D. Shah, A.RFor Respondent: Amuldeep Kaur, JCIT

Section 139(1)Section 143(1)Section 154Section 250Section 36(1)(va)

Sanjiv Prakashan, Jaipur vs. ACIT, Circle-1, Jaipur

ITA 9/JPR/2023[2020-2021]Status: DisposedITAT Jaipur09 Sept 2024AY 2020-2021

For Appellant: Sh. Anil Goyal, CAFor Respondent: Sh. Anoop Singh (Addl.CIT)

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

…ibution and the contribution has been deposited beyond the date stipulated under the relevant Fund Act. 5. Though the quarrel is no more res integra, as it has been settled by the decision of the Hon'ble Supreme Court in the case of Checkmate Services Pvt Ltd 143 Taxmann.com 178. But, before us, the decision of the co-ordinate bench at Mumbai has been placed in the case of PR Packaging Service in ITA No. 2376/MUM/2022 and it has been seriously argued that the co-ordinate bench has considered the decision of the Hon'ble Supreme Court and yet decided the quarrel in favor of the assessee and against the Revenue. 6.…

Sircar Securites & Allied Services Pvt Ltd, Kolkata vs. ACIT Cricle 23 (2), Delhi

In the result, the appeal of the assessee for Asst Year 2017-18 is 9

ITA 1683/DEL/2022[2019-20]Status: DisposedITAT Delhi30 Aug 2024AY 2019-20

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Deep Agarwal, AdvFor Respondent: Shri Anuj Garg, Sr. DR

Section 139(1)Section 143(1)Section 143(3)Section 43B

…ld. AR before us fairly stated that this issue is decided against the assessee by the decision of Hon’ble Supreme ITA Nos. 1682 & 1683/Del/2022 Sircar Securities & Allies Services Pvt. Ltd Court in the case of Checkmate Services Pvt. Ltd Vs. CIT reported in 448 ITR 518(SC). Accordingly, the Ground Nos. 3 & 4 raised by the assessee are dismissed. In the result, the appeal of the assessee for Asst Year 2017-18 is 9. partly allowed. ITA No. 1683/Del/2022 – Asst Year 2019-20 – Assessee Appeal The Ground Nos. 1 & 6 raised by the assessee are general in nature 10. and does not require any specific adjudication. T…

Sircar Securites & Allied Services Pvt Ltd, Kolkata vs. ACIT, Circle 23(2), Delhi

In the result, the appeal of the assessee for Asst Year 2017-18 is 9

ITA 1682/DEL/2022[2017-18]Status: DisposedITAT Delhi30 Aug 2024AY 2017-18

Bench: Shri C. N. Prasad & Shri M. Balaganesh

For Appellant: Shri Deep Agarwal, AdvFor Respondent: Shri Anuj Garg, Sr. DR

Section 139(1)Section 143(1)Section 143(3)Section 43B

Travel Retail Service Private Limited, Mumbai vs. Acti, Circle 8(3)(1), Mumbai

In the result, appeal of the assessee is allowed

ITA 3211/MUM/2024[2017-18]Status: DisposedITAT Mumbai29 Aug 2024AY 2017-18

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Sunil Kumar Singh, Hon’Ble

For Appellant: Shri Samir Shah, A/RFor Respondent: Shri R.R. Makwana, Sr. D/R

Section 143(3)Section 154Section 36(1)(va)

…| आयकर अपीलीय अिधकरण "ायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SUNIL KUMAR SINGH, HON’BLE JUDICIAL MEMBER I.T.A. No. 3211/Mum/2024 Assessment Year: 2017-18 Travel Retail Services Private Asstt. Commissioner of Income Limited Tax, Circle-8(3)(1), Mumbai Vs A Block, South Wing Shiv Sagar Estate Dr. Annie Besant Road Worli Mumbai - 400018 [PAN: AADCT1697C] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Samir Shah, A/R Revenue by : Shri R.R. Makwana, Sr. D/R सुनवाई की तारीख/Date of Hearing : 29/08/2024…

Dilip Verma, Gurugram vs. Income Tax Officerward1(4)Gurgaon, Gurgaon

In the result, appeal of the assessee is dismissed

ITA 1285/DEL/2024[2019-20]Status: DisposedITAT Delhi29 Aug 2024AY 2019-20

Bench: Sh. Saktijit Dey & Sh. M. Balaganeshita Nos. 1284 & 1285/Del/2024 (Assessment Years : 2018-19 & 2019-20) Dilip Verma Vs. Ito 902, Ramses Tower, Ward – 1(4), Omaxe The Nile, Sector-49, Gurgaon Sohna Road, Gurugram Haryana – 122 018 Pan No. Aahpv 4660 L (Appellant) (Respondent) Assessee By -Na- Revenue By Ms. Harpreet Kaur, Sr. D.R. Date Of Hearing: 07.08.2024 Date Of Pronouncement: 29.08.2024 Order Per M. Balaganesh:

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

…Government account beyond the due dates prescribed under the respective acts but well before the date of filing the return of income. We find that the recent decision of the Hon'ble Supreme Court in the case of Checkmate Services Pvt. Ltd Vs. CIT reported in 448 ITR 518 (SC) had settled the entire dispute to rest by deciding it in favour of the revenue by observing as under:- “53. The distinction between an employer’s contribution which is its primary liability under law – in terms of Section 36(1)(iv), and its liability to deposit amounts received by it or deducted by it (Section 36(1)(va)) is, thus crucial. Th…

Dilip Verma, Gurugram vs. Income Tax Officer, Ward -1(4), Gurgaon

In the result, appeal of the assessee is dismissed

ITA 1284/DEL/2024[2018-19]Status: DisposedITAT Delhi29 Aug 2024AY 2018-19

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

Gmw Pvt. Ltd., Vadodara vs. The DCIT, Circle-1(1)(1), Vadodara

In the result, appeal of the assessee is dismissed

ITA 258/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad27 Aug 2024AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2019-20

Section 143Section 143(1)Section 143(1)(a)

…ITA No.258/Ahd/2021 Assessment Year: 2019-20 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI MAKARAND VASANT MAHADEOKAR, ACCOUNTANT MEMBER Assessment Year: 2019-20 GMW Private Limited, The Deputy Commissioner of 885, G.I.D.C. Estate, Income Tax, Makarpura, Circle – 1(1)(1), Vadodara – 390 010. Vadodara. Vs. Gujarat. [PAN – AACCG 4508 Q] (Appellant) (Respondent) Assessee by Shri Surendra Modiani, AR Revenue by Shri Sudhakar Verma, Sr. DR Date of Hearing 04.07.2024 Date of Pronouncement 27.08.2024 O R D E R PER SUCHITRA KAMB…

Coonoor Cooperative Urbank Bank Limited, Coonoor vs. DCIT, Ooty

In the result, the appeal of the assesseein ITA No

ITA 228/CHNY/2023[2014-15]Status: DisposedITAT Chennai27 Aug 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.228/Chny/2023 (िनधा"रणवष" / Assessment Year: 2014-2015) Coonoor Co-Operative Urban Bank Vs. The Deputy Commissioner Of Limited, Income Tax, No.15, Mount Road, Circle I, Coonoor. Ooty. [Pan: Aaaac 0793M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Miss N.V. Lakshmi, Advocate ""यथ" क" ओर से /Respondent By : Shri. Arv Srinivasan, Irs, Addl. Cit. सुनवाई क" तार"ख/Date Of Hearing : 20.06.2024 घोषणा क" तार"ख /Date Of Pronouncement : 27.08.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Miss N.V. Lakshmi, AdvocateFor Respondent: Shri. ARV Srinivasan, IRS, Addl. CIT

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 154Section 194ASection 36Section 40

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" एवं माननीय "ी मनु कुमार िग"र, "ाियक सद" के सम"। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.228/Chny/2023 (िनधा"रणवष" / Assessment Year: 2014-2015) Coonoor Co-operative Urban Bank Vs. The Deputy Commissioner of Limited, Income Tax, No.15, Mount Road, Circle I, Coonoor. Ooty. [PAN: AAAAC 0793M] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Miss N.V. Lakshmi, Advocate ""यथ" क" ओर से /Respondent by :…

Mr Sachin Laxman Nakashe, Mumbai vs. NFAC, Mumbai

ITA 1327/MUM/2024[2020-21]Status: DisposedITAT Mumbai26 Aug 2024AY 2020-21

Bench: SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Shri Avinash Baburao Karpe

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 144BSection 36(1)(va)Section 43B

…e Learned Departmental Representative submitted that the issue raised in the present appeal was covered in favour of the Revenue by the judgment of the Hon’ble Supreme Court in the case of Checkmate Services Private Ltd. Vs. Commissioner of Income Tax: [2022] 448 ITR 518 (SC). We note that in the aforesaid judgment it has been held by the Hon’ble Supreme Court that where an assessee failed to deposit Employees' Contribution towards Provident Fund and Employees’ State Insurance within due date prescribed in respective statutes, deduction under Section 36(1)(va) of the Act was not allowable. The non-obstante clause…

Sfc Soultions India (Fluid) Private Limited, Chengalpattu vs. ACIT Corp. Circle 1(2), Chennai

The appeal stands partly allowed

ITA 9/CHNY/2024[2014-15]Status: DisposedITAT Chennai12 Aug 2024AY 2014-15

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.9/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) M/S.Sfc Solutions India (Fluid) Pvt. Ltd. Acit [Formerly Known As Cooper Standard Automotive Corporate Circle-1(2) India Pvt.Ltd.] Chennai. बनाम/ 3A,Ford Supplier Park,Killakarani Vs. Village,Melrosapuram Post Via Singaperumal Koil -603 204. Chengalpattu. "थायीलेखासं./जीआइआरसं./Pan/Gir No.Aabcc-3665-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Sumant Chadha (Fca)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R.Clement Ramesh Kumar(Cit) -Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 31-07-2024 घोषणाकीतारीख /Date Of Pronouncement : 12-08-2024 आदेश / O R D E R

For Appellant: Shri Sumant Chadha (FCA)-Ld.ARFor Respondent: Shri R.Clement Ramesh Kumar(CIT) -Ld. DR

Section 143(3)Section 37Section 43B

…ciple of accounting was violated. Accordingly, the action of Ld. AO was confirmed. 5.4 The default in Employees’ contribution to PF & ESI was confirmed in the light of the decision of Hon’ble Supreme Court in the case of M/s Checkmate Services P. Ltd. Vs CIT (143 Taxmann.com 178; dated 12.10.2022). 5.5 Aggrieved, as aforesaid, the assessee is in further appeal before us. Our findings and Adjudication 6. Upon perusal of factual matrix, we are of the considered opinion that lower authorities have gone wrong on facts by treating the claim of the assessee as mere provision of warranty claims. It could be seen that t…

DCIT, Circle-2, Durgapur vs. Shibdas Sen, Durgapur

The appeal of the Revenue is dismissed

ITA 1365/KOL/2023[2019-20]Status: DisposedITAT Kolkata08 Aug 2024AY 2019-20

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.A. No. 1365/Kol/2023 Assessment Year: 2019-2020 Deputy Commissioner Of Income Tax,…….Appellant Circle-2, Durgapur, Aayakar Bhawan Annexe, City Centre, Durgapur-713216, W.B. -Vs.- Shibdas Sen,………………………………………Respondent Durgapur, 3A/31C, Sree Nagar Pally, Benachity, Durgapur, Burdwan-713213, West Bengal [Pan: Ampps3639C]

…ITA No. 1365/KOL/2023 (A.Y. 2019-2020) Shibdas Sen THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. No. 1365/KOL/2023 Assessment Year: 2019-2020 Deputy Commissioner of Income Tax,…….Appellant Circle-2, Durgapur, Aayakar Bhawan Annexe, City Centre, Durgapur-713216, W.B. -Vs.- Shibdas Sen,………………………………………Respondent Durgapur, 3A/31C, Sree Nagar Pally, Benachity, Durgapur, Burdwan-713213, West Bengal [PAN: AMPPS3639C] Appearances by: Shri Manoj Kumar Pati, Addl. CIT, appeared on behalf of the Revenue N o n e, appear…

Guardian India Operations Private Limited, Chennai vs. PCIT 1, Chennai

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

ITA 842/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 Aug 2024AY 2017-18

Bench: HON’BLE SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri. Ashik ShahFor Respondent: Shri. V. Nandakumar, IRS,CIT

Section 143(1)Section 143(2)Section 143(3)Section 263

…terests of the Revenue’’. 7. The ld.PCIT, after considering the submissions of assessee and keeping in mind the judgment of the Hon’ble Supreme Court in the case of Checkmate Services (P). Ltd. Vs CIT [2022] 143 txmann.com 178 / [2023] 290 Taxman 19 / [2022] 448 ITR 518 SC, partly set-aside the assessment order to the file of the A.O with a direction to adjudicate the issues a fresh as per the judgment of Hon’ble Supreme Court in the case of Checkmate Services (P). Ltd. Vs CIT (supra) and also the decision of Co-ordinate Bench of the Tribunal in the case of Electrical India Vs ADIT [2023] 147 taxmann.com 470. 8.…

Shah Manufacturers, Mumbai vs. DCIT-CC-2(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 2565/MUM/2024[2022-23]Status: DisposedITAT Mumbai07 Aug 2024AY 2022-23

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, „F„ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Shah Manufacturers Vs. DCIT-CC-2(3) 114-C, Mittal Court Old CGO Building Nariman Point (Annex) Mumbai – 400 021 Maharshi Karve Road Mumbai – 400 020 PAN/GIR No.AAZFS2398Q (Appellant) .. (Respondent) Assessee by Shri Suchek Anchaliya Revenue by Ms. Rajeshwari Menon Date of Hearing 25/07/2024 Date of Pronouncement 06/08/2024 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 15/04/2024 passed by CIT(A)-48, Mumbai in…

Som Distilleries Pvt. Ltd., Bhopal vs. DCIT-1(1), Bhopal

Appeals are partly allowed for

ITA 270/IND/2023[2013-14]Status: DisposedITAT Indore31 Jul 2024AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 14ASection 234ASection 263Section 37(1)

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER I.T.A.No.269 & 270/Ind/2023 A.Ys. 2012-13 & 2013-14 M/s. Som Distilleries Dy. CIT, बनाम/ Private Limited, 1(1), Vs. Som House, Bhopal 23 Zone II, M.P. Nagar, Bhopal PAN: AACCSO397P (Assessee/Appellant) (Revenue/Respondent) Assessee by Shri Sumit Nema, Sr. Adv. & Shri Gagan Tiwari, Adv. Revenue by Shri Ram Kumar Yadav, CIT DR Date of Hearing 11.07.2024 Date of Pronouncement 31.07.2024 आदेश / O R D E R Per Bench: The captioned two a…

Som Distilleries Private Limited, Bhopal vs. DCIT 1(1), Bhopal

Appeals are partly allowed for

ITA 269/IND/2023[2012-13]Status: DisposedITAT Indore31 Jul 2024AY 2012-13

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 14ASection 234ASection 263Section 37(1)

Raja Udyog (P) Ltd., 24-Parganas (N) vs. ACIT, CC-4(3), Kol, Kolkata

In the result, I.T.(SS)A. No

ITA 944/KOL/2024[2017-18]Status: DisposedITAT Kolkata30 Jul 2024AY 2017-18

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.944/Kol/2024 Assessment Years: 2017-18 Raja Udyog (P) Ltd…..…………….....……………………....………....Appellant Sukchar Girja, 16F, Barrackpore Trunk Road, 24 Parganas (N), W.B – 700115. [Pan: Aaccr0764P] Vs. Acit, Cc-4(3), Kolkata…...................................................…..…..... Respondent I.T.(Ss)A. No.43/Kol/2024 Assessment Year: 2017-18 Raja Udyog (P) Ltd…..…………….....……………………....………....Appellant Sukchar Girja, 16F, Barrackpore Trunk Road, 24 Parganas (N), W.B – 700115. [Pan: Aaccr0764P] Vs. Acit, Cc-4(3), Kolkata…...................................................…..…..... Respondent I.T.(Ss)A. No.44/Kol/2024 Assessment Year: 2018-19 Raja Udyog (P) Ltd…..…………….....……………………....………....Appellant Sukchar Girja, 16F, Barrackpore Trunk Road, 24 Parganas (N), W.B – 700115. [Pan: Aaccr0764P] Vs. Acit, Cc-4(3), Kolkata…...................................................…..…..... Respondent Appearances By: Shri Rajeeva Kumar, Advocate, Appeared On Behalf Of The Appellant. Shri Rakesh Kr. Das, Cit- Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 29, 2024 Date Of Pronouncing The Order : July 30, 2024

Section 143(3)Section 250Section 36(1)(va)Section 40A(7)Section 43B

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri Sanjay Garg, Judicial Member and Shri Sanjay Awasthi, Accountant Member I.T.A. No.944/Kol/2024 Assessment Years: 2017-18 Raja Udyog (P) Ltd…..…………….....……………………....………....Appellant Sukchar Girja, 16F, Barrackpore Trunk Road, 24 Parganas (N), W.B – 700115. [PAN: AACCR0764P] vs. ACIT, CC-4(3), Kolkata…...................................................…..…..... Respondent I.T.(SS)A. No.43/Kol/2024 Assessment Year: 2017-18 Raja Udyog (P) Ltd…..…………….....……………………....………....Appellant Sukchar Girja, 16F,…