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 367,368 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 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

M/S. Jai Enterprises, Raipur vs. Assistant Director of Income Tax, CPC, Bangaluru

In the result the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 107/RPR/2021[2019-20]Status: DisposedITAT Raipur28 Nov 2023AY 2019-20

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.107/Rpr/2021) (Assessment Year: 2019-20)

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM (ITA No.107/RPR/2021) (Assessment Year: 2019-20) M/s Jai Enterprises, V Assistant Director of Income Tax, HIG-25, Shailendra Nagar, s Centralized Processing Center (CPC), Raipur (C.G.)- 492001 Income Tax Department, Bangaluru (KAR)-560500 PAN: AAEFJ0514A (अपीलाथ"/Appellant) (""यथ" / Respondent) . . िनधा"रती क" ओर से /Assessee by : Shri Nikhilesh Begani, CA राज"व क" ओर से /Revenue by : Shri Satya Pr…

Pradeep Kumar Dhurve, Durg vs. Deputy Commissioner of Income-Tax, Circle 1(1), Bhilai

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 302/RPR/2023[2018-19]Status: DisposedITAT Raipur23 Nov 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 302/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Pradeep Kumar Dhurve Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001 Pan : Aanpd6067H

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 302/RPR/2023 "नधा"रण वष" / Assessment Year : 2018-19 Pradeep Kumar Dhurve Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001 PAN : AANPD6067H .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hear…

The Bangalore City Co Operative Bank Limited, Bengaluru vs. Assistant Commissioner of Income-Tax, Circle-3(1)(1), Bangalore

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

ITA 695/BANG/2023[2019-20]Status: DisposedITAT Bangalore20 Nov 2023AY 2019-20

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2019-20 M/S. The Bangalore City Co-Operative Vs. Assistant Commissioner Of Bank Ltd., Income Tax, No.3, Pampamahakavi Road, Circle – 3(1)(1), Chamarajpet, Bengaluru. Bengaluru – 560 018. Pan : Aaaat 4831 H Appellant Respondent Assessee By : Shri. Sandeep Chalapathy, Ca Revenue By : Shri. Subramanian S, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 20.11.2023 Date Of Pronouncement : 20.11.2023

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru

Section 143(1)Section 250Section 36(1)(va)Section 43B

…id within the due date specified under the respective Acts, the same cannot be allowed as a deduction under section 36(1)(va) of the Act. In holding so, we rely on the judgment of the Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd., reported in 448 ITR 518 (SC). However, in the instant case, it is stated that PF remittance for the month of December, 2018, Page 4 of 4 has been actually paid within the due date specified and there is a wrong reporting in the audit report that the remittance of employees’ contribution to PF is belated. To examine this limited issue, the matter is remanded to the AO.…

Benson Movers P.Ltd, New Delhi vs. ACIT, Circle-4(2), New Delhi

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

ITA 2710/DEL/2022[2019-20]Status: DisposedITAT Delhi17 Nov 2023AY 2019-20

Bench: Shri G. S. Pannu, Hon’Ble Vice-A N D Shri Challa Nagendra Prasad

For Appellant: Shri Yudhisthir Mehtani

Section 143(1)Section 234ASection 36(1)(va)

…I.T.A. No. 2710/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” : DELHI ] BEFORE SHRI G. S. PANNU, HON’BLE VICE-PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.2710/Del/2022 िनधा"रणवष"/Assessment Years: 2019-20 M/s. Benson Movers Pvt. Ltd., ACIT, बनाम E-48/4, Phase : II, Circle : 4 (2) Vs. Okhla Industrial Area, New Delhi. New Delhi – 110 020. PAN No. AADCB6980G अपीलाथ" / Appellant ""यथ"/ Respondent िनधा"रतीक"ओरसे /Assessee by : Shri Yudhisthir Mehtani, C. A.; राज"वक"ओरसे / Department by Shri Kanv Bali, : Sr. D. R. 14/11/2023 सुनवाईक"तारीख/ Date of hearing : 17/1…

Channalplay Limited, Haryana vs. Circle-6(1), Delhi

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

ITA 90/DEL/2022[2018-19]Status: DisposedITAT Delhi16 Nov 2023AY 2018-19

Bench: Shri Shamim Yahya & Shri Kul Bharat[Assessment Year : 2018-19] M/S. Channelplay Ltd., Vs Asst.Dit, Plot No.800, Udhyog Vihar, Central Processing Gurgaon-122016. Centre, Pan-Aadcc0600L Bangalore-560500. Appellant Respondent Appellant By Shri Suyash Sinha, Adv. Respondent By Shri Vivek Kumar Upadhyay, Sr.Dr Date Of Hearing 13.11.2023 Date Of Pronouncement 16.11.2023 Order

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “B” BENCH: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2018-19] M/s. Channelplay Ltd., vs Asst.DIT, Plot No.800, Udhyog Vihar, Central Processing Gurgaon-122016. Centre, PAN-AADCC0600L Bangalore-560500. APPELLANT RESPONDENT Appellant by Shri Suyash Sinha, Adv. Respondent by Shri Vivek Kumar Upadhyay, Sr.DR Date of Hearing 13.11.2023 Date of Pronouncement 16.11.2023 ORDER PER KUL BHARAT, JM : The present appeal filed by the assessee is directed against the order passed by Ld.CIT(A), National Faceless Appeal…

Shyam Sunder, Bhopal vs. The CIT(A) NFAC, Delhi

In the result, the appeal of assesse is dismissed

ITA 161/IND/2021[2019-20]Status: DisposedITAT Indore16 Nov 2023AY 2019-20

Bench: Shri Vijay Pal Raoshyam Sunder Trivedi Ito1(4) Opp.-1 Vashundra State Bank Bhopal Vs. Colony Bhopal (Appellant / Assessee) (Revenue) Pan: Actpt 3280G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.11.2023 Date Of Pronouncement 16.11.2023

Section 139(1)Section 143(1)(a)Section 254Section 254(2)Section 36(1)(va)Section 36(1)(via)Section 43B

…n u/s 36(1)(via) read with section 43B of Income-tax Act, 1961, the ITAT followed certain decisions of Hon'ble Courts favouring the assessee. Now, the Hon'ble Supreme Court has settled this controversy in the case of Checkmat Services Private Limited vs. CIT, 448 ITR 518against assessee and in favour of revenue by holding that the payment of employees' contribution to PF / ESI after due dates under their respective laws is not allowable as deduction u/s 36(1)(va) even if the payment is made on or before due date of filing the return of income u / s * 139(1) Hon'ble Supreme Court has also held that provisions of S…

M/S. Bangalore Pharmaceutical and Research Laboratory Private Limited, Bangalore vs. Assistant Commissioner of Income-Tax, Circle-1(1)(2), Bangalore

In the result, the appeal by the assessee is dismissed

ITA 491/BANG/2023[2018-19]Status: DisposedITAT Bangalore10 Nov 2023AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2018-19

For Appellant: Shri Anil Kumar, H., CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru

Section 143(1)Section 143(1)(a)Section 154Section 244ASection 36(1)(va)

…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 : 2018-19 Bangalore Pharmaceutical & Vs. The Assistant Director of Research Laboratory Pvt. Ltd., Income Tax, CPC / ACIT, Cir.1(1)(2), No.163, Reservoir Street, Bengaluru. Basavangudi, Bengaluru – 560 004. PAN : AAACB 5712H APPELLANT RESPONDENT Appellant by : Shri Anil Kumar, H., CA Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 07.11.2023 Date of Pronouncement : 09.11.2023 O R D E R Per Laxmi Prasad Sahu, Ac…

Subodh Kumar Choudhary, Delhi vs. ITO Ward 32(3), Delhi

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

ITA 361/DEL/2023[2018-19]Status: DisposedITAT Delhi09 Nov 2023AY 2018-19

Bench: Shri G. S. Pannu, Hon’Ble Vice-A N D Shri Challa Nagendra Prasad

For Appellant: Shri Saurav Rohatgi

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

…I.T.A. No. 361/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “G” : DELHI ] BEFORE SHRI G. S. PANNU, HON’BLE VICE-PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.361/Del/2023 िनधा"रणवष"/Assessment Years: 2018-19 Subodh Kumar Choudhary, Income Tax Officer, बनाम M/s. BAC Equipments, Ward : 32 (3) Vs. D-85, 1st Floor, Delhi. Street No. 4, Laxmi Nagar, Delhi – 110 092. PAN No. ADJPC6448A अपीलाथ" / Appellant ""यथ"/ Respondent िनधा"रतीक"ओरसे /Assessee by : Shri Saurav Rohatgi, C. A.; राज"वक"ओरसे / Department by Shri Anuj Garg, : Sr. D. R. 02/11/2023 सुनवाईक"तारीख/ Date of…

Indu Mahajan, Amritsar vs. Deputy Commissioner of Tax Circle-5, Amritsar

In the result, the appeal of the assessee bearing no

ITA 243/ASR/2023[2017-18]Status: DisposedITAT Amritsar08 Nov 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 139(1)Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 243/Asr/2023 Assessment Year: 2017-18 Indu Mahajan Vs. ITO, Ward-Amritsar 22a, Gali No-2Vijay Nagar, Batala Road (Respondent) [PAN:-AASPM8327Q] (Appellant) Appellant by Sh., Bhargav Puri, Adv Respondent by Sh. Ravinder Mittal, Sr DR. Date of Hearing 01.11.2023 Date of Pronouncement 08.11.2023 ORDER Per: Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi,…

M/S. Kamla Construction Co., Bhopal vs. Pr. CIT-2, Bhopal

In the result, ground no.1 of the assesse’s appeal is dismissed

ITA 16/IND/2020[2015-16]Status: DisposedITAT Indore08 Nov 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Kamla Construction Co. Pr. Cit-2 Kcc Main Road Bhopal Vs. Obedullaganj Dist. Raisen (Appellant / Assessee) (Revenue) Pan: Aktpp8040L Assessee By Shri Sumit Kumar Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.09.2023 Date Of Pronouncement 08.11.2023

Section 139(1)Section 2(24)(x)Section 263Section 34(1)(iv)Section 36Section 36(1)(va)Section 43B

…dated 01.09.2023 recalled the earlier order of the Tribunal dated 20th July 2022 to the extent of the issue of disallowance of Employees Contribution to PF/ESIC in view of the judgment of Hon’ble Supreme Court in case of Checkmate Services (P.) Ltd. v. CIT-1 448 ITR 518 for fresh hearing and adjudication. Thus, this appeal of the assessee was again fixed for hearing and adjudication of ground no1 regarding the disallowance of Employees Contribution to PF on account of delay in payments. 3. We have heard the Ld. AR as well as Ld. DR and considered the relevant material on record. The Ld. AR has fairly admitted t…

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

…bution 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.…

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

Bundelas Securitas and Consultants Pvt. Ltd., Bilaspur vs. Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur

In the result, appeal of the assessee in ITA No

ITA 60/RPR/2023[2019-20]Status: DisposedITAT Raipur07 Nov 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

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

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 59 & 60/RPR/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities and Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 PAN : AACCB6831H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख…

Bundelas Securitas and Consultants Pvt. Ltd., Bilaspur vs. Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur

In the result, appeal of the assessee in ITA No

ITA 59/RPR/2023[2018-19]Status: DisposedITAT Raipur07 Nov 2023AY 2018-19

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

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

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 59 & 60/RPR/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities and Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 PAN : AACCB6831H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख…

Thodrnchath Chandran, Bangalore vs. Income-Tax Officer, Ward-6(3)(1), Bangalore

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

ITA 602/BANG/2023[2018-19]Status: DisposedITAT Bangalore03 Nov 2023AY 2018-19

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2018-19

For Appellant: Shri. G. Sathyanarayana, CAFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bengaluru

Section 139(1)Section 143(1)Section 250Section 36(1)(va)Section 43B

…bution to ESI/PF before the due date of filing of the return of income under section 139(1) of the Act. The CIT(A) rejected the claim of the assessee by relying on the judgment of the Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd., reported in 448 ITR 518 (SC). 5. Aggrieved by the order of CIT(A), assessee filed the present appeal before the Tribunal. Assessee has raised several grounds. However, the limited submission made by learned AR before the Tribunal was that there was a mistake in the audit report. It was stated in the audit report that by mistake both employer’s and employees’ contributi…

Bsc C&C Joint Venture, New Delhi vs. DCIT Circle-61(1), New Delhi

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

ITA 2283/DEL/2022[2017-18]Status: DisposedITAT Delhi03 Nov 2023AY 2017-18

Bench: Shri M Balaganesh & Ms. Astha Chandraasstt. Year: 2017-18

For Appellant: Shri Tarandeep Singh, CAFor Respondent: Shri Rajesh Kumar, CIT(DR)

Section 143(1)Section 143(3)Section 40Section 801A(4)(i)Section 80I

…him to verify the veracity of the contention raised by the Ld. AR before us and if his contention is found to be correct and in accordance with the settled position of law as enshrined by the Hon’ble Supreme Court in Checkmate Services (P) Ltd. vs. CIT (2022) 448 ITR 518 (SC), modify the assessment accordingly. 33. Ground No.10 and 11 relate to TDS credit. It is stated that the Ld. AO has allowed credit of TDS of Rs. 10,64,37,556/-only whereas TDS credit of Rs. 12,40,95,837 is allowable to the assessee according to the income offered for taxation by the assessee. 34. It is a matter which requires verification f…

Atlas Copco (India) Ltd, Pune vs. The Assistant Commissioner of Income Tax, Circle-8, Pune

In the result, the appeal of assessee is allowed

ITA 978/PUN/2023[2019-20]Status: DisposedITAT Pune31 Oct 2023AY 2019-20

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

For Appellant: Shri Ketan K. VedFor Respondent: Shri Ramnath P. Murkunde

Section 154

…e ITAT, Delhi. The ld. AR taking reference to such averments made by the deponent therein, submits that the appeal was not filed in time due to fact that the Hon’ble Supreme Court decided an issue in the case of Checkmate Services Pvt. Ltd. reported in (2022) 448 ITR 518 (SC) which was followed by the CIT(A), but, later on, the assessee came to the knowledge of passing of order by the Delhi, ITAT exactly the same issue, thereafter the assessee decided to file the appeal with delay and drew our attention to the case laws compilation. 4. The ld. DR, Shri Ramnath P. Murkunde submits that there was no sufficient cau…

Atc Logistical Solutions Private Limited, Delhi vs. Deputy Commissioner of Income Tax Circle-1, Amritsar

In the result, appeal of the assessee ITA No

ITA 241/ASR/2023[2017-18]Status: DisposedITAT Amritsar31 Oct 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 115JSection 139Section 143(1)Section 143(3)Section 154Section 250Section 36(1)(va)Section 37(1)Section 40ASection 40A(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 241/Asr/2023 Assessment Year: 2017-18 ATC Logistical Solutions Pvt. Vs. Dy. Commissioner of Ltd. Amritsar Transport Co. Income tax, Circle-1, Pvt. Ltd.3981/83 1st Floor Naya Amritsar. Bazar, New Delhi. [PAN:-AABCA6200A] (Appellant) (Respondent) Appellant by Sh. P. N. Arora, Adv. Respondent by Sh. Rajiv Wadhera, Sr. DR. Date of Hearing 04.10.2023 Date of Pronouncement 31.10.2023 ORDER Per: Anikesh Banerjee, JM: The instant appeal of the assessee was f…

Orient Craft Limited, Gurgaon vs. DCIT Central Circle 2, Gurgaon

ITA 1097/DEL/2023[2017-18]Status: DisposedITAT Delhi31 Oct 2023AY 2017-18

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

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

…lding the order of the AO u/s 154 r.w.s. 143(3) and 143(1) in disallowing a sum of Rs.12,82,40,760/- being Employees Contribution to PF and ESI, as the case of assessee is not covered by Supreme Court decision in checkmate services Private Limited vCIT [2022] 448 ITR 518. 6. Because the assessing officer has erred in making rectification u/s 154 to order u/s 143(3) by making additions u/s 36(1)(va) which was not the subject matter of the assessment u/s 143(3) being a limited scrutiny not covering the point of discussion u/s 36(1 )(va). 7. Because the assessing officer has erred in making rectification u/s 154 to…

Deputy Commissioner of Income Tax 1(1), Bhilai, Durg vs. Bhilai Jaypee Cement Ltd., Bhilai, Durg

In the result, appeal filed by the revenue stands dismissed in terms of our aforesaid observations

ITA 241/RPR/2023[2015-16]Status: DisposedITAT Raipur30 Oct 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.241/Rpr/2023) (Assessment Year: 2015-16) Deputy Commissioner Of Income Tax 1(1), V Bhilai Jaypee Cement Ltd, Bhilai, Durg S Bsp Premises, Slag Yard Road (Opp Sector 4 Nmoh), Bhilai Pan: Aadcb1675Q (अपीलाथ" /Applicant) .. (""यथ" / Respondent) िनधा"रती क" ओर से /Assessee By : Shri. R.B. Doshi, Ca राज"व क" ओर से /Revenue By : Shri. Satya Prakash Sharma, Sr. Dr सुनवाई क" तार"ख / Date Of Hearing : 25-10-2023 घोषणा क" तार"ख / Date Of : 30-10-2023 Pronouncement आदेश / O R D E R Per Arun Khodpia, Am:

For Appellant: Shri. R.B. Doshi, CAFor Respondent: Shri. Satya Prakash Sharma, Sr. DR

Section 143(3)Section 147Section 148Section 2(24)(x)Section 40A(2)(b)Section 68

…not be said that reason to believe constituted a change of opinion. It is further submitted that, since the issue pertaining to the late payment of PF and ESI is covered by order of Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. vs. CIT(2022) 143 Taxmann.com 178(SC), and the decision of Hon’ble Apex Court is law of land, therefore, the order of Ld. CIT(A) is erroneous and, thus, deserves to be set aside. 4. Ld. AR of the assessee in rebuttal has submitted that the issue pertaining to initiating the reopening assessment has been duly and at length deliberated by the Ld. CIT(A) and has observed in…