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 367,368 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 43BSection 143(3)Section 2(24)(x)Section 139(1)Section 250Section 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 pfsection 36(1)(va)section 43b(b)section 34(1)section 2(24)section 43bsection 36(1)section 36

Judgments citing Checkmate Services Pvt. Ltd. v. CIT

Satendra Shrivastav, Gautam Budh Nagar vs. ITO, Ward 5(3)(3), G B Nagar

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

ITA 532/DEL/2023[2019-20]Status: DisposedITAT Delhi16 Apr 2024AY 2019-20

Bench: Shri Shamim Yahya

For Appellant: NoneFor Respondent: Shri Om Prakash, Sr. DR
Section 143(1)Section 234ASection 234BSection 234CSection 234FSection 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA No.533/DEL/2023 (Assessment Year: 2020-21) Satendra Shrivastav, vs. ITO, Ward 5(3)(3), Office No.7, 1st Floor, Mahindra Complex, Gautam Budh Nagar. Gautam Budh Nagar, Noida – 201 301 (Uttar Pradesh), (PAN : COKPS5551J) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Om Prakash, Sr. DR Date of Hearing : 10.04.2024 Date of Order : 16.04.2024 ORDER PER SHAMIM YAHYA, ACCOUNTANT MEMBER : These appeals by the assessee are directed against the orders of the ld. CIT (Appeals)/National Faceless…

Kairali Exports, Kilimanoor vs. ACIT Circle 1(2), Trivandrum

Appeal is dismissed

ITA 130/COCH/2023[2014-15]Status: DisposedITAT Cochin15 Apr 2024AY 2014-15

Bench: Shri Sanjay Arora, Am & Shri Anil Kumar Dugar, Jm

For Appellant: --- None ---For Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 2(24)(x)Section 250Section 36(1)(iv)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, AM & Shri Anil Kumar Dugar, JM ITA No.130/Coch/2023 :Asst.Year 2014-2015 M/s.Kairali Exports The Assistant Commissioner “Ambadi”, Pulimoth PO of Income-tax, Corporate v. Kilimanoor Cir.1(2), Trivandrum. Kerala 695 612. PAN :AAKFK2762R. (Appellant) (Respondent) Appellant by : --- None --- Respondent by :Smt.J.M.Jamuna Devi, Sr.DR Date of Pronouncement : 15.04.2024 Date of Hearing : 15.04.2024 O R D E R Per Anil Kumar Dugar, JM : This appeal at the instance of the assessee is directed against the Commissioner of Income-tax (Appeal…

M/S. Gsp Crop Science Pvt. Ltd., Ahmedabad vs. The DCIT, Circle-2(1)(1), Ahmedabad

In the result, both the appeals of the assessee are partly allowed

ITA 892/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2014-15

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 250(6)Section 35

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.891 and 892/Ahd/2018 Assessment Year : 2012-13 & 2014-15 M/s.GSP Crop Science P.Ltd. Vs. The ITO/DCIT, Cir.2(1)(1) 404, Lalita Complex Ahmedabad. Between Jain Temple and Mithakhali Six Roads Navrangpura Ahmedabad PAN : AAACG 7984 Q : Assessee by Shri M.K. Patel, AR : Shri…

M/S. Gsp Crop Science Pvt. Ltd., Ahmedabad vs. The DCIT, Circle-2(1)(1), Ahmedabad

In the result, both the appeals of the assessee are partly allowed

ITA 891/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad10 Apr 2024AY 2013-14

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 250(6)Section 35

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘A’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER ITA No.891 and 892/Ahd/2018 Assessment Year : 2012-13 & 2014-15 M/s.GSP Crop Science P.Ltd. Vs. The ITO/DCIT, Cir.2(1)(1) 404, Lalita Complex Ahmedabad. Between Jain Temple and Mithakhali Six Roads Navrangpura Ahmedabad PAN : AAACG 7984 Q : Assessee by Shri M.K. Patel, AR : Shri…

Kiran Automobiles Private Limited, Patnacity vs. CPC AO, Patna

In the result, the appeal of the assessee is dismissed

ITA 82/PAT/2021[2018-19]Status: DisposedITAT Patna09 Apr 2024AY 2018-19

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

…ITA No. 82/PAT/2021 Assessment Year: 2018-2019 Kiran Automobiles Private Limited IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-PATNA ‘e-COURT’, KOLKATA [Hybrid Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 82/PAT/2021 Assessment Year: 2018-2019 Kiran Automobiles Private Limited,……... Appellant Khajekalan Sabzi Mandi Patna City, Patna-800008, Bihar [PAN: AAECK6965F] -Vs.- CPC, AO,…………………………………………......Respondent Lok Nayak Bhawan, Patna-800001, Bihar Appearances by: N o n e, appeared on behalf of the assessee Shri Rupesh Agrawal, Sr. D.R., appeare…

Anoop Singh, Faridabad vs. ITO, Ward-1(1), Faridabad

In the result, appeals of the assessee are dismissed

ITA 376/DEL/2023[2019-20]Status: DisposedITAT Delhi05 Apr 2024AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.375 & 376/Del/2023 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम Anoop Singh Ito 2097, Parvatia Colony, Faridabad, Vs. Ward 1(1), Haryana. Faridabad. Pan No.Bmaps2771R अपीलाथ" Appellant ""यथ"/Respondent

Section 43B

…on hearing the Ld. DR. 3. We have heard Ld. DR and perused the orders of the authorities below. 4. We find that the issue in appeal is squarely covered by the decision of the Hon’ble Supreme Court in the case of Checkmate Services Private Limited Vs. CIT (448 ITR 518) and the Ld.CIT(A) following the decision of the Hon’ble Supreme Court upheld the disallowance observing as under: - “6. The above issue was also considered by Hon’ble Supreme Court order in the case of CHECKMATE SERVICES Pvt. Ltd. Vs. COMMISSIONER OF INCOME TAX-1 dated 12.10.2022. It was ruled that: “Several cases have come to notice where ta…

Anoop Singh, Faridabad vs. Ita, Ward 1(1), Faridabad

In the result, appeals of the assessee are dismissed

ITA 375/DEL/2023[2018-19]Status: DisposedITAT Delhi05 Apr 2024AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.375 & 376/Del/2023 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम Anoop Singh Ito 2097, Parvatia Colony, Faridabad, Vs. Ward 1(1), Haryana. Faridabad. Pan No.Bmaps2771R अपीलाथ" Appellant ""यथ"/Respondent

Section 43B

…on hearing the Ld. DR. 3. We have heard Ld. DR and perused the orders of the authorities below. 4. We find that the issue in appeal is squarely covered by the decision of the Hon’ble Supreme Court in the case of Checkmate Services Private Limited Vs. CIT (448 ITR 518) and the Ld.CIT(A) following the decision of the Hon’ble Supreme Court upheld the disallowance observing as under: - “6. The above issue was also considered by Hon’ble Supreme Court order in the case of CHECKMATE SERVICES Pvt. Ltd. Vs. COMMISSIONER OF INCOME TAX-1 dated 12.10.2022. It was ruled that: “Several cases have come to notice where ta…

M/S La Opala RG Ltd., Kolkata vs. Wbg-C-(111)-1, Kolkata

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

ITA 141/KOL/2024[2021-22]Status: DisposedITAT Kolkata04 Apr 2024AY 2021-22

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 141/Kol/2024 Assessment Year: 2021-2022 La Opala Rg Ltd.,…………………………….Appellant Eco Centre, 8Th Floor, Unit No. 803 & 804, Em-4, Sector-V, Kolkata-700091 [Pan:Aaacl5569J] -Vs.- Wbg-C-(Iii)-1,……………………………………….…Respondent Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Ms. Khushboo Rai, Aca & Shri Rohan Agarwal, Aca, Appeared On Behalf Of The Assessee Shri P.P. Barman, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : April 04, 2024 Date Of Pronouncing The Order : April 04, 2024 O R D E R

…ITA No. 141/KOL/2024 (A.Y. 2021-2022) M/s. La Opala RG Ltd. THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Dr. Manish Borad, Accountant Member I.T.A. No. 141/KOL/2024 Assessment Year: 2021-2022 La Opala RG Ltd.,…………………………….Appellant Eco Centre, 8th Floor, Unit No. 803 & 804, EM-4, Sector-V, Kolkata-700091 [PAN:AAACL5569J] -Vs.- WBG-C-(III)-1,……………………………………….…Respondent Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Ms. Khushboo Rai, ACA & Shri Rohan Agarwal, ACA, appeared on behalf of the assessee Shri P.P. Barman, Addl. CIT, app…

The DCIT, Circle-1(1)(1), Vadodara vs. M/S. Gujarat Infra Pipes Pvt. Ltd., Vadodara

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 987/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad03 Apr 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Shri M.K. Patel, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR and Shri Ashok Kumar Suthar, Sr.DR
Section 143(3)Section 40A(3)Section 43BSection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA Nos. 813 & 987/Ahd/2017 Assessment Year: 2013-14 M/s.Gujarat Infrapipes Pvt. Vs. The Dy.CIT, Circle(1)(1), Ltd. Vadodara Plot No.89, GIDC Estate POR, Ramangamdi Vadodara - 391 243 PAN: AABCG 0795 J The Dy.CIT, Circle(1)(1), Vs. M/s.Gujarat Infrapipes Pvt. Vadodara Ltd. Plot No.89, GIDC Estate POR, Ramangamdi Vadodara - 391 243 (Appellant) PAN: AABCG 0795 J (Respondent) Assessee by : Shri M.K. Patel, AR Revenue by : Shri Kamlesh Makwana, CIT-DR and Shri Ashok…

Gujarat Infrapipes Pvt. Ltd., Vadodara vs. The Deputy Commissioner of Income Tax, Circle-1(1)(1), Vadodara

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 813/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad03 Apr 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumar

For Appellant: Shri M.K. Patel, ARFor Respondent: Shri Kamlesh Makwana, CIT-DR and Shri Ashok Kumar Suthar, Sr.DR
Section 143(3)Section 40A(3)Section 43BSection 50C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA Nos. 813 & 987/Ahd/2017 Assessment Year: 2013-14 M/s.Gujarat Infrapipes Pvt. Vs. The Dy.CIT, Circle(1)(1), Ltd. Vadodara Plot No.89, GIDC Estate POR, Ramangamdi Vadodara - 391 243 PAN: AABCG 0795 J The Dy.CIT, Circle(1)(1), Vs. M/s.Gujarat Infrapipes Pvt. Vadodara Ltd. Plot No.89, GIDC Estate POR, Ramangamdi Vadodara - 391 243 (Appellant) PAN: AABCG 0795 J (Respondent) Assessee by : Shri M.K. Patel, AR Revenue by : Shri Kamlesh Makwana, CIT-DR and Shri Ashok…

Shri Inder Singh Chandel, Bilaspur vs. ITO, Ward, Bilaspur

In the result, the appeal is allowed for statistical purposes

ITA 318/CHANDI/2023[2018-19]Status: DisposedITAT Chandigarh27 Mar 2024AY 2018-19

Bench: The Due Date Of Filing Of The Income Tax Return I.E. 31/10/2018. The Expense May Be Allowed. 2. That The Appellant Craves Leave To Add Or Amend The Grounds Of Appeal Before The Appeal Is Finally Heard Or Disposed Off. 3. During The Course Of Hearing, The Ld. Ar Submitted That The Assessee Had Filed His Return Declaring Income Of Rs. 58,39,900/- Dated 31-10-2018 Which Was Processed By Cpc Bangaluru At An Enhanced Income Of Rs. 1,52,19,905/- Dated 09-01-2020 Making Adjustment Of Rs. 93,80,003/- For Delayed Deposits Of Employees’S Share Under Esi & Pf & Thereby Raising Additional Demand Of Rs. 43,03,350/-.

For Appellant: Shri Anil Batra, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 36Section 43B

…e the Ld. CIT (A), being hopeful that the same is an allowable expense, as per various judgments prevalent at that particular time. However during the course of the appellant proceedings, the Hon'ble Supreme Court in the case Checkmate Services Pvt. Ltd (2022)448 ITR 518(S.C) held that these expenses were allowable on where they were paid within the due dates as prescribed under the respective statutes. As a consequence the Ld. CIT upheld the adjustment made by CPC. 5. It was submitted that the assessee while reporting the contribution made by the employees U/s 36(i)(va) of the Income Tax Act, 1961 in Col no. 20(…

Mangatrai, Hyderabad vs. DCIT., Circle-5(1), Hyderabad

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

ITA 31/HYD/2024[2019-20]Status: DisposedITAT Hyderabad27 Mar 2024AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 Mangatrai, Vs. The Deputy Commissioner Of Income Tax, R/O.5-9-46, Basheerbagh, Circle – 5(1), Hyderabad – 500063, Hyderabad. Telangana. (Appellant) (Respondent) Assessee By: Shri B. Radha Krishna, C.A. Revenue By: Ms. Sheetal Sarin, Sr.Ar. Date Of Hearing: 27.03.2024 Date Of Pronouncement: 27.03.2024

For Appellant: Shri B. Radha Krishna, C.AFor Respondent: Ms. Sheetal Sarin, Sr.AR
Section 143(1)Section 36(1)(va)

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” , HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year: 2019-20 Mangatrai, Vs. The Deputy Commissioner of Income Tax, R/o.5-9-46, Basheerbagh, Circle – 5(1), Hyderabad – 500063, Hyderabad. Telangana. (Appellant) (Respondent) Assessee by: Shri B. Radha Krishna, C.A. Revenue by: Ms. Sheetal Sarin, Sr.AR. Date of hearing: 27.03.2024 Date of pronouncement: 27.03.2024 O R D E R PER LALIET KUMAR, J.M. This appeal is filed by the assessee feeling aggrieved by the order pass…

M/S. Grt Jewellers India Private Limited, Chennai vs. DCIT, . Central Circle-3(3), Chennai

In the result, appeal filed by the assessee is partly

ITA 113/CHNY/2024[2014-15]Status: DisposedITAT Chennai27 Mar 2024AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकरअपीलसं./Ita No.: 113/Chny/2024 िनधा"रणवष" / Assessment Year: 2014-15

For Appellant: Shri. B. Ramakrishnan, FCA &For Respondent: Shri. R. Clement Ramesh Kumar, CIT
Section 143(3)Section 144C(5)Section 147Section 36(1)Section 36(1)(va)

…d that the ld. DRP/Assessing Officer erred in sustaining belated payments of employee’s contribution to PF & ESI u/s. 36(1)(va) r.w.s. 2(24)(x) of the Act, by relying on subsequent judgments of Apex Court in the case of Checkmate Services Pvt. Ltd. vs. CIT, 448 ITR 518(SC) , even though said :-13-: ITA. No: 113/Chny/2024 claim was considered and allowed while passing the assessment order u/s. 143(3) of the Act. 8.2 The ld. DR, Shri. R. Clement Ramesh Kumar, CIT, on the other hand supporting the order of the ld. DRP submitted that, the controversy around deduction towards belated payment of employees contrib…

Express Publications (Madurai)Private Ltd., Chennai vs. DCIT, Corporate Circle-II(1), Chennai

Appeal stand dismissed

ITA 754/CHNY/2023[2012-13]Status: DisposedITAT Chennai27 Mar 2024AY 2012-13

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.730/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 2. आयकरअपीलसं./ Ita No.737/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 3. आयकरअपीलसं./ Ita No.754/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) M/S. Express Publications (Madurai) Dcit P. Ltd. Corporate Circle-Ii(1) बनाम/ C/O. Sri T.N. Seetharaman, Advocate Chennai. Vs. 384 (Old No.196) Lloyds Road, Chennai-600 086. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaci-0842-D (अपीलाथ"/Appellant) : (" थ" / Respondent) & 4. आयकरअपीलसं./ Ita No.1219/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) Dcit M/S. Express Publications (Madurai) P. Corporate Circle-Ii(1) Ltd. बनाम/ Vs. Chennai C/O. Sri T.N.Seetharaman, Advocate 384 (Old No.196) Lloyds Road, Chennai-600 086. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaci-0842-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri T.N. Seetharaman (Advocate)- Ld.Ar " थ"कीओरसे/Revenue By : Shri D. Hema Bhupal (Jcit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 20-03-2024 घोषणा की तारीख /Date Of Pronouncement : 27-03-2024

For Appellant: Shri T.N. Seetharaman (Advocate)- Ld.ARFor Respondent: Shri D. Hema Bhupal (JCIT)-Ld. DR
Section 143(3)Section 36(1)(iii)

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ईम"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.730/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 2. आयकरअपीलसं./ ITA No.737/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 3. आयकरअपीलसं./ ITA No.754/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) M/s. Express Publications (Madurai) DCIT P. Ltd. Corporate Circle-II(1) बनाम/ C/o. Sri T.N. Seetharaman, Advocate Chennai. Vs. 384 (…

Express Publications (Madurai)Private Ltd., Chennai vs. DCIT, Corporate Circle-II(1), Chennai

Appeal stand dismissed

ITA 737/CHNY/2023[2011-12]Status: DisposedITAT Chennai27 Mar 2024AY 2011-12

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.730/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 2. आयकरअपीलसं./ Ita No.737/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 3. आयकरअपीलसं./ Ita No.754/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) M/S. Express Publications (Madurai) Dcit P. Ltd. Corporate Circle-Ii(1) बनाम/ C/O. Sri T.N. Seetharaman, Advocate Chennai. Vs. 384 (Old No.196) Lloyds Road, Chennai-600 086. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaci-0842-D (अपीलाथ"/Appellant) : (" थ" / Respondent) & 4. आयकरअपीलसं./ Ita No.1219/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) Dcit M/S. Express Publications (Madurai) P. Corporate Circle-Ii(1) Ltd. बनाम/ Vs. Chennai C/O. Sri T.N.Seetharaman, Advocate 384 (Old No.196) Lloyds Road, Chennai-600 086. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaci-0842-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri T.N. Seetharaman (Advocate)- Ld.Ar " थ"कीओरसे/Revenue By : Shri D. Hema Bhupal (Jcit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 20-03-2024 घोषणा की तारीख /Date Of Pronouncement : 27-03-2024

For Appellant: Shri T.N. Seetharaman (Advocate)- Ld.ARFor Respondent: Shri D. Hema Bhupal (JCIT)-Ld. DR
Section 143(3)Section 36(1)(iii)

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ईम"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.730/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 2. आयकरअपीलसं./ ITA No.737/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 3. आयकरअपीलसं./ ITA No.754/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) M/s. Express Publications (Madurai) DCIT P. Ltd. Corporate Circle-II(1) बनाम/ C/o. Sri T.N. Seetharaman, Advocate Chennai. Vs. 384 (…

Express Publications (Madurai)Private Ltd., Chennai vs. DCIT, Corporate Circle-II(1), Chennai

Appeal stand dismissed

ITA 730/CHNY/2023[2010-11]Status: DisposedITAT Chennai27 Mar 2024AY 2010-11

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.730/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 2. आयकरअपीलसं./ Ita No.737/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 3. आयकरअपीलसं./ Ita No.754/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) M/S. Express Publications (Madurai) Dcit P. Ltd. Corporate Circle-Ii(1) बनाम/ C/O. Sri T.N. Seetharaman, Advocate Chennai. Vs. 384 (Old No.196) Lloyds Road, Chennai-600 086. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaci-0842-D (अपीलाथ"/Appellant) : (" थ" / Respondent) & 4. आयकरअपीलसं./ Ita No.1219/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) Dcit M/S. Express Publications (Madurai) P. Corporate Circle-Ii(1) Ltd. बनाम/ Vs. Chennai C/O. Sri T.N.Seetharaman, Advocate 384 (Old No.196) Lloyds Road, Chennai-600 086. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaci-0842-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri T.N. Seetharaman (Advocate)- Ld.Ar " थ"कीओरसे/Revenue By : Shri D. Hema Bhupal (Jcit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 20-03-2024 घोषणा की तारीख /Date Of Pronouncement : 27-03-2024

For Appellant: Shri T.N. Seetharaman (Advocate)- Ld.ARFor Respondent: Shri D. Hema Bhupal (JCIT)-Ld. DR
Section 143(3)Section 36(1)(iii)

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ईम"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.730/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 2. आयकरअपीलसं./ ITA No.737/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 3. आयकरअपीलसं./ ITA No.754/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) M/s. Express Publications (Madurai) DCIT P. Ltd. Corporate Circle-II(1) बनाम/ C/o. Sri T.N. Seetharaman, Advocate Chennai. Vs. 384 (…

Income Tax Officer, Chennai vs. Express Publications(Madurai) Private Limited, Chennai

Appeal stand dismissed

ITA 1219/CHNY/2023[2012-2013]Status: DisposedITAT Chennai27 Mar 2024AY 2012-2013

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.730/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 2. आयकरअपीलसं./ Ita No.737/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 3. आयकरअपीलसं./ Ita No.754/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) M/S. Express Publications (Madurai) Dcit P. Ltd. Corporate Circle-Ii(1) बनाम/ C/O. Sri T.N. Seetharaman, Advocate Chennai. Vs. 384 (Old No.196) Lloyds Road, Chennai-600 086. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaci-0842-D (अपीलाथ"/Appellant) : (" थ" / Respondent) & 4. आयकरअपीलसं./ Ita No.1219/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) Dcit M/S. Express Publications (Madurai) P. Corporate Circle-Ii(1) Ltd. बनाम/ Vs. Chennai C/O. Sri T.N.Seetharaman, Advocate 384 (Old No.196) Lloyds Road, Chennai-600 086. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaci-0842-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Assessee By : Shri T.N. Seetharaman (Advocate)- Ld.Ar " थ"कीओरसे/Revenue By : Shri D. Hema Bhupal (Jcit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 20-03-2024 घोषणा की तारीख /Date Of Pronouncement : 27-03-2024

For Appellant: Shri T.N. Seetharaman (Advocate)- Ld.ARFor Respondent: Shri D. Hema Bhupal (JCIT)-Ld. DR
Section 143(3)Section 36(1)(iii)

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ईम"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपीलसं./ ITA No.730/Chny/2023 (िनधा*रणवष* / Assessment Year: 2010-11) & 2. आयकरअपीलसं./ ITA No.737/Chny/2023 (िनधा*रणवष* / Assessment Year: 2011-12) & 3. आयकरअपीलसं./ ITA No.754/Chny/2023 (िनधा*रणवष* / Assessment Year: 2012-13) M/s. Express Publications (Madurai) DCIT P. Ltd. Corporate Circle-II(1) बनाम/ C/o. Sri T.N. Seetharaman, Advocate Chennai. Vs. 384 (…

M/S. Bulk Liquid Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-1(1)(1), Bangalore

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

ITA 1/BANG/2024[2020-21]Status: DisposedITAT Bangalore27 Mar 2024AY 2020-21

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Shri Rajagopal, CAFor Respondent: Shri Nilanjan Dey, Addl.CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 234ASection 250Section 30Section 32Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2020-21 Bulk Liquid Solutions Pvt. Ltd., Vs. The Deputy Commissioner of 31, Nadekerappa Ind. Estate, Income Tax, Andrahalli Main Road, Circle 1(1)(1), Hobli Yeshwanthpur, Bangalore. Bangalore – 560 091. PAN: AACCB 5632N APPELLANT RESPONDENT Appellant by : Shri Rajagopal, CA Respondent by : Shri Nilanjan Dey, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.03.2024 Date of Pronouncement : 27.03.2024 O R D E R Per Laxmi Prasad Sahu, Accountant…

Bellur Hiriyaniah Sridhar Murthy, Bengaluru vs. Income-Tax Officer, Ward-5(2)(1), Bangalore

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

ITA 2/BANG/2024[2020-21]Status: DisposedITAT Bangalore26 Mar 2024AY 2020-21

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2020-21

For Appellant: Shri Rajagopal, CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 234ASection 250Section 30Section 32Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2020-21 Bellur Hiriyaniah Sridhar Murthy, Vs. The Income Tax Officer, No.65, East Anjaneya Temple Ward 5(2)(1), Street, Basavangudi, Bangalore. Bangalore – 560 004. PAN: AIZPS 3972L APPELLANT RESPONDENT Appellant by : Shri Rajagopal, CA Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.03.2024 Date of Pronouncement : 26.03.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the…

Pooja Crafted Homes Private Limited, Hyderabad vs. ACIT, Central Circle-1(2), Hyderabad

In the result, appeal filed by the assessee is dismissed

ITA 61/HYD/2024[2018-19]Status: DisposedITAT Hyderabad25 Mar 2024AY 2018-19

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyआ.अपी.सं /Ita No. 61/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2018-19) Pooja Crafted Homes (P) Vs. Asstt. C. I. T. Ltd, Hyderabad Central Circle 1(2) Pan:Aadcp2869A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate S K Gupta, राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 04/03/2024 घोषणा की तारीख/Pronouncement: 25/03/2024 आदेश/Order

For Appellant: Advocate S K GuptaFor Respondent: : Shri Shakeer Ahmed, DR
Section 143(2)Section 194CSection 37Section 40

…ITA 61 of 2024 Pooja Crafted Homes P Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member आ.अपी.सं /ITA No. 61/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2018-19) Pooja Crafted Homes (P) Vs. Asstt. C. I. T. Ltd, Hyderabad Central Circle 1(2) PAN:AADCP2869A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Advocate S K Gupta, राज" व "ारा/Revenue by:: Shri Shakeer Ahmed, DR सुनवाई की तारीख/Date of hearing: 04/03/2024 घोषणा की तारीख/Pronouncement: 25/03/2024 आदेश/ORDE…