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

ACIT, Udaipur vs. M/S. Tirupati Microtech P.Ltd., Udaipur

ITA 16/JODH/2017[2012-13]Status: DisposedITAT Jodhpur06 Oct 2023AY 2012-13

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Years: 2010-11 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D (Appellant) (Respondent) Assessment Year: 2011-12 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aanpn5358H Appellant) (Respondent) Assessment Year: 2012-13 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D Appellant) (Respondent)

For Appellant: Sh. Rakesh Lodha, C.AFor Respondent: Ms. Meenakshi Vohra, CIT-DR
Section 80I

…nce (ESI) amounting to Rs.41,165/-. 9. At the time of hearing, learned counsel appearing for the assessee fairly conceded that now the issue stands squarely covered by the decision of the Hon’ble Supreme Court in case of Checkmate Services P. Ltd. vs. CIT, 448 ITR 518 (SC), hence, has to be decided against the assessee. 10. Having considered the submissions of the parties, we are of the view that the issue is no more res integra in view of the decision of Hon’ble Supreme Court in case of Checkmate Services P. Ltd. vs. CIT (supra). Accordingly, we reverse the decision of learned Commissioner (Appeals) on th…

M/S. Tirupati Microtech Pvt. Ltd., Udaipur vs. ACIT, Udaipur

ITA 264/JODH/2016[2011-12]Status: DisposedITAT Jodhpur06 Oct 2023AY 2011-12

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Years: 2010-11 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D (Appellant) (Respondent) Assessment Year: 2011-12 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aanpn5358H Appellant) (Respondent) Assessment Year: 2012-13 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D Appellant) (Respondent)

For Appellant: Sh. Rakesh Lodha, C.AFor Respondent: Ms. Meenakshi Vohra, CIT-DR
Section 80I

…nce (ESI) amounting to Rs.41,165/-. 9. At the time of hearing, learned counsel appearing for the assessee fairly conceded that now the issue stands squarely covered by the decision of the Hon’ble Supreme Court in case of Checkmate Services P. Ltd. vs. CIT, 448 ITR 518 (SC), hence, has to be decided against the assessee. 10. Having considered the submissions of the parties, we are of the view that the issue is no more res integra in view of the decision of Hon’ble Supreme Court in case of Checkmate Services P. Ltd. vs. CIT (supra). Accordingly, we reverse the decision of learned Commissioner (Appeals) on th…

ACIT, Udaipur vs. M/S. Tirupati Microtech P. Ltd., Udaipur

ITA 252/JODH/2016[2011-12]Status: DisposedITAT Jodhpur06 Oct 2023AY 2011-12

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Years: 2010-11 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D (Appellant) (Respondent) Assessment Year: 2011-12 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aanpn5358H Appellant) (Respondent) Assessment Year: 2012-13 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D Appellant) (Respondent)

For Appellant: Sh. Rakesh Lodha, C.AFor Respondent: Ms. Meenakshi Vohra, CIT-DR
Section 80I

…nce (ESI) amounting to Rs.41,165/-. 9. At the time of hearing, learned counsel appearing for the assessee fairly conceded that now the issue stands squarely covered by the decision of the Hon’ble Supreme Court in case of Checkmate Services P. Ltd. vs. CIT, 448 ITR 518 (SC), hence, has to be decided against the assessee. 10. Having considered the submissions of the parties, we are of the view that the issue is no more res integra in view of the decision of Hon’ble Supreme Court in case of Checkmate Services P. Ltd. vs. CIT (supra). Accordingly, we reverse the decision of learned Commissioner (Appeals) on th…

ACIT, Udaipur vs. M/S. Tirupati Microtech P.Ltd., Udaipur

ITA 593/JODH/2014[2010-11]Status: DisposedITAT Jodhpur06 Oct 2023AY 2010-11

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Years: 2010-11 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D (Appellant) (Respondent) Assessment Year: 2011-12 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aanpn5358H Appellant) (Respondent) Assessment Year: 2012-13 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D Appellant) (Respondent)

For Appellant: Sh. Rakesh Lodha, C.AFor Respondent: Ms. Meenakshi Vohra, CIT-DR
Section 80I

…nce (ESI) amounting to Rs.41,165/-. 9. At the time of hearing, learned counsel appearing for the assessee fairly conceded that now the issue stands squarely covered by the decision of the Hon’ble Supreme Court in case of Checkmate Services P. Ltd. vs. CIT, 448 ITR 518 (SC), hence, has to be decided against the assessee. 10. Having considered the submissions of the parties, we are of the view that the issue is no more res integra in view of the decision of Hon’ble Supreme Court in case of Checkmate Services P. Ltd. vs. CIT (supra). Accordingly, we reverse the decision of learned Commissioner (Appeals) on th…

Shrijee Lifestyle Private Limited, Mumbai vs. DCIT-Circle 4(2)(1), Mumbai

ITA 2203/MUM/2023[2020-21]Status: DisposedITAT Mumbai03 Oct 2023AY 2020-21

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Assessee letter dated 12.09.2023For Respondent: Dr. Kishor Dhule, CIT DR

…om the Managing Director of the assessee, wherein it has been Shrijee Lifestyle Pvt. Ltd; A.Y. 2017-18 stated that assessee has filed these appeals, however, in view of the decision of the Hon'ble Supreme Court in case of Checkmate Services Pvt. Ltd. Vs. CIT (448 ITR 518) these appeals are to be dismissed in favour of the Revenue and therefore, these appeals may be dismissed as withdrawn. 03. The learned Departmental Representative did not have any objection. In view of the letter dated 12th September, 2023, by the 04. managing director of the assessee company, making a request for withdrawal of these appeals, w…

Shrijee Lifestyle Private Limited, Mumbai vs. DCIT-Circle 4(2)(1), Mumbai

ITA 2202/MUM/2023[2019-20]Status: DisposedITAT Mumbai03 Oct 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Assessee letter dated 12.09.2023For Respondent: Dr. Kishor Dhule, CIT DR

…om the Managing Director of the assessee, wherein it has been Shrijee Lifestyle Pvt. Ltd; A.Y. 2017-18 stated that assessee has filed these appeals, however, in view of the decision of the Hon'ble Supreme Court in case of Checkmate Services Pvt. Ltd. Vs. CIT (448 ITR 518) these appeals are to be dismissed in favour of the Revenue and therefore, these appeals may be dismissed as withdrawn. 03. The learned Departmental Representative did not have any objection. In view of the letter dated 12th September, 2023, by the 04. managing director of the assessee company, making a request for withdrawal of these appeals, w…

Shrijee Lifestyle Private Limited, Mumbai vs. Dy, Circle 4(2)(1), Mumbai

ITA 2201/MUM/2023[2018-2019]Status: DisposedITAT Mumbai03 Oct 2023AY 2018-2019

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Assessee letter dated 12.09.2023For Respondent: Dr. Kishor Dhule, CIT DR

…om the Managing Director of the assessee, wherein it has been Shrijee Lifestyle Pvt. Ltd; A.Y. 2017-18 stated that assessee has filed these appeals, however, in view of the decision of the Hon'ble Supreme Court in case of Checkmate Services Pvt. Ltd. Vs. CIT (448 ITR 518) these appeals are to be dismissed in favour of the Revenue and therefore, these appeals may be dismissed as withdrawn. 03. The learned Departmental Representative did not have any objection. In view of the letter dated 12th September, 2023, by the 04. managing director of the assessee company, making a request for withdrawal of these appeals, w…

Shrijee Lifestyle Private Limited, Mumbai vs. Circle 4(2), Mumbai

ITA 2200/MUM/2023[2017-18]Status: DisposedITAT Mumbai03 Oct 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Sandeep Singh Karhail, Jm

For Appellant: Assessee letter dated 12.09.2023For Respondent: Dr. Kishor Dhule, CIT DR

…om the Managing Director of the assessee, wherein it has been Shrijee Lifestyle Pvt. Ltd; A.Y. 2017-18 stated that assessee has filed these appeals, however, in view of the decision of the Hon'ble Supreme Court in case of Checkmate Services Pvt. Ltd. Vs. CIT (448 ITR 518) these appeals are to be dismissed in favour of the Revenue and therefore, these appeals may be dismissed as withdrawn. 03. The learned Departmental Representative did not have any objection. In view of the letter dated 12th September, 2023, by the 04. managing director of the assessee company, making a request for withdrawal of these appeals, w…

Om Prakash, Jodhpur vs. Ld. AO Ward 3(4), Kalyan

In the result, appeal of the assessee is dismissed

ITA 1713/MUM/2023[2018-19]Status: DisposedITAT Mumbai28 Sept 2023AY 2018-19

Bench: Shri Amit Shukla & Shri Gagan Goyalshri Om Prakash Near Mobile World Ratanada Defence Lab Road Jodhpur-342 001 Rajasthan Pan: Acpp0758B ...... Appellant Vs.

For Appellant: NoneFor Respondent: Ms. Kakoli Ghosh
Section 143(1)Section 143(1)(a)Section 154Section 250Section 254(2)Section 36(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Shri Om Prakash Near Mobile World Ratanada Defence Lab Road Jodhpur-342 001 Rajasthan PAN: ACPP0758B ...... Appellant Vs. AO Ward 3(4) Kalyan ..... Respondent Assessee by : None Respondent by : Ms. Kakoli Ghosh Date of hearing : 31/07/2023 Date of pronouncement : 28/09/2023 ORDER PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of National Faceless Appeal Centre (for short “NFAC”) dated 17.03.2023 u/s. 250 of the Income Tax Act, 1961 (in…

Ashish Dyechem & Textiles Processors Pvt. Ltd, Mumbai vs. DCIT Cent-Cir 4(1) (1), Mumbai

ITA 1749/MUM/2021[2019-20]Status: DisposedITAT Mumbai27 Sept 2023AY 2019-20

Bench: Shri N. K. Choudhry, Jm & Ms. Padmavathy S, Am

For Appellant: NoneFor Respondent: Shri Raghuveer Madanappa, Ld
Section 139Section 142Section 143Section 143(1)Section 143(1)(a)Section 250Section 36

…t date, as prescribed in the respective statutes, which resulted into making the disallowance/addition of Rs.7,72,467/- u/s 36(1) (va) read with section 2(24)(x) of the Act. 7. The Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC) has laid down the dictum that payment towards Employees’ contribution on account of PF/ESIC made after the due dates, as prescribed under the relevant statutes, is not allowable as deduction under section 36(1)(va) of the Act, by concluding as under: “52. When Parliament introduced section 43B, what was on the statute book, was only employe…

Ashish Dyechem & Textiles Processors Pvt. Ltd, Mumbai vs. DCIT 4(1) (1), Mumbai

ITA 1748/MUM/2021[2018-19]Status: DisposedITAT Mumbai27 Sept 2023AY 2018-19

Bench: Shri N. K. Choudhry, Jm & Ms. Padmavathy S, Am

For Appellant: NoneFor Respondent: Shri Raghuveer Madanappa, Ld
Section 139Section 142Section 143Section 143(1)Section 143(1)(a)Section 250Section 36

…t date, as prescribed in the respective statutes, which resulted into making the disallowance/addition of Rs.7,72,467/- u/s 36(1) (va) read with section 2(24)(x) of the Act. 7. The Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC) has laid down the dictum that payment towards Employees’ contribution on account of PF/ESIC made after the due dates, as prescribed under the relevant statutes, is not allowable as deduction under section 36(1)(va) of the Act, by concluding as under: “52. When Parliament introduced section 43B, what was on the statute book, was only employe…

Vishnu Cotton Mills Ltd, 2017-18 vs. AO, Cir.11, Kol, Kolkata

In the result, both the appeals of the assessee stand dismissed

ITA 489/KOL/2023[2018-19]Status: DisposedITAT Kolkata26 Sept 2023AY 2018-19

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.488 & 489/Kol/2023 Assessment Years: 2017-18 & 2018-19 Vishnu Cotton Mills Ltd………...................................................……Appellant Narayanpur, P.O-Rajarhat, Gopalpur, W.B-700136. [Pan: Aabcv0405G] Vs. Ao, Circle-11, Kolkata..................................……........……...…..…..Respondent Appearances By: Shri Chirajit Goswami, Fca, Appeared On Behalf Of The Appellant. Shri P.P. Barman, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 03, 2023 Date Of Pronouncing The Order : September 26, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Has Been Preferred By The Assessee Against The Separate Orders Both Dated 29.03.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments. 3. The Issue Raised By The Assessee Has Come To Rest By The Recent Verdict Of The Hon’Ble Supreme Court In Checkmate Services Pvt. Ltd. Vs.

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

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A Nos.488 & 489/Kol/2023 Assessment years: 2017-18 & 2018-19 Vishnu Cotton Mills Ltd………...................................................……Appellant Narayanpur, P.O-Rajarhat, Gopalpur, W.B-700136. [PAN: AABCV0405G] vs. AO, Circle-11, Kolkata..................................……........……...…..…..Respondent Appearances by: Shri Chirajit Goswami, FCA, appeared on behalf o…

Vishnu Cotton Mills Ltd, 2017-18 vs. AO, Cir.11, Kol, Kolkata

In the result, both the appeals of the assessee stand dismissed

ITA 488/KOL/2023[2017-18]Status: DisposedITAT Kolkata26 Sept 2023AY 2017-18

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.488 & 489/Kol/2023 Assessment Years: 2017-18 & 2018-19 Vishnu Cotton Mills Ltd………...................................................……Appellant Narayanpur, P.O-Rajarhat, Gopalpur, W.B-700136. [Pan: Aabcv0405G] Vs. Ao, Circle-11, Kolkata..................................……........……...…..…..Respondent Appearances By: Shri Chirajit Goswami, Fca, Appeared On Behalf Of The Appellant. Shri P.P. Barman, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 03, 2023 Date Of Pronouncing The Order : September 26, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Has Been Preferred By The Assessee Against The Separate Orders Both Dated 29.03.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments. 3. The Issue Raised By The Assessee Has Come To Rest By The Recent Verdict Of The Hon’Ble Supreme Court In Checkmate Services Pvt. Ltd. Vs.

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

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A Nos.488 & 489/Kol/2023 Assessment years: 2017-18 & 2018-19 Vishnu Cotton Mills Ltd………...................................................……Appellant Narayanpur, P.O-Rajarhat, Gopalpur, W.B-700136. [PAN: AABCV0405G] vs. AO, Circle-11, Kolkata..................................……........……...…..…..Respondent Appearances by: Shri Chirajit Goswami, FCA, appeared on behalf o…

Dignus Services, New Delhi vs. ITO, Ward 29(6), New Delhi

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

ITA 117/DEL/2023[2019-20]Status: DisposedITAT Delhi26 Sept 2023AY 2019-20

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.116 & 117/Del/2023 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम Dignus Services, Ito, Cb-358, 3Rd Floor, Ring Road, Vs. Ward 29(6), Naraina, New Delhi. New Delhi. Pan No Aanfd4934F. अपीलाथ" Appellant ""यथ"/Respondent

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

…I.T.A. Nos. 116 & 117/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.116 & 117/Del/2023 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम Dignus Services, ITO, CB-358, 3rd Floor, Ring Road, Vs. Ward 29(6), Naraina, New Delhi. New Delhi. PAN No AANFD4934F. अपीलाथ" Appellant ""यथ"/Respondent Dr. Rakesh Gupta, Adv. & िनधा"रतीक"ओरसे /Assessee by Shri Somil Agrawal, Adv. Shri Vivek Kumar Upadhyay, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 21.08.2023 26.09.2023…

Dignus Services, Delhi vs. ITO, Ward 29(6), New Delhi

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

ITA 116/DEL/2023[2018-19]Status: DisposedITAT Delhi26 Sept 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.116 & 117/Del/2023 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम Dignus Services, Ito, Cb-358, 3Rd Floor, Ring Road, Vs. Ward 29(6), Naraina, New Delhi. New Delhi. Pan No Aanfd4934F. अपीलाथ" Appellant ""यथ"/Respondent

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

…I.T.A. Nos. 116 & 117/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI M BALAGANESH, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.116 & 117/Del/2023 िनधा"रणवष"/Assessment Years:2018-19 & 2019-20 बनाम Dignus Services, ITO, CB-358, 3rd Floor, Ring Road, Vs. Ward 29(6), Naraina, New Delhi. New Delhi. PAN No AANFD4934F. अपीलाथ" Appellant ""यथ"/Respondent Dr. Rakesh Gupta, Adv. & िनधा"रतीक"ओरसे /Assessee by Shri Somil Agrawal, Adv. Shri Vivek Kumar Upadhyay, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 21.08.2023 26.09.2023…

Makson Health Care P Ltd, Mandideep vs. The DCIT/Accit-1(1), Bhopal

In the result, both appeals filed by the assesse in ITANo

ITA 35/IND/2023[2014-15]Status: DisposedITAT Indore26 Sept 2023AY 2014-15

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

Section 36(1)(i)

…w. Both the Ld. Counsel as well as Ld. DR fairly submitted that this issue is now covered by the judgement Page 4 of 9 ITA No.34 & 35/Ind/2023 Makson Healthcare Pvt. Ltd. Page 5 of 9 of Hon’ble Supreme court in case of Checkmate Services (P.) Ltd. vs. CIT-1 448 ITR 518. Therefore, this issue is now covered by the judgment of Hon’ble Supreme Court in case of Checkmate Services (P.) Ltd. vs. CIT- (supra) as relied upon by the Ld. CIT(A). The relevant finding of the Hon’ble Supreme Court in para 51 to 55 as under: “51. The analysis of the various judgments cited on behalf of the assessee i.e., Commissioner of Inc…

Makson Healh Care P Ltd, Mandideep vs. The DCIT/ACIT1(1), Bhopal

In the result, both appeals filed by the assesse in ITANo

ITA 34/IND/2023[2013-14]Status: DisposedITAT Indore26 Sept 2023AY 2013-14

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

Section 36(1)(i)

…w. Both the Ld. Counsel as well as Ld. DR fairly submitted that this issue is now covered by the judgement Page 4 of 9 ITA No.34 & 35/Ind/2023 Makson Healthcare Pvt. Ltd. Page 5 of 9 of Hon’ble Supreme court in case of Checkmate Services (P.) Ltd. vs. CIT-1 448 ITR 518. Therefore, this issue is now covered by the judgment of Hon’ble Supreme Court in case of Checkmate Services (P.) Ltd. vs. CIT- (supra) as relied upon by the Ld. CIT(A). The relevant finding of the Hon’ble Supreme Court in para 51 to 55 as under: “51. The analysis of the various judgments cited on behalf of the assessee i.e., Commissioner of Inc…

Hooghly Alloy & Steels Co. Pvt. Ltd., Kolkata vs. ITO, WD-5(1), Kolkata.

The appeal of the assessee is allowed for statistical purposes

ITA 808/KOL/2023[2017-18]Status: DisposedITAT Kolkata25 Sept 2023AY 2017-18

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

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

…ITA No. 808/KOL/2023 Assessment Year : 2017-2018 Hooghly Alloy & Steels Co. Pvt. Limited IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Dr. Manish Borad, Accountant Member I.T.A. No. 808/KOL/2023 Assessment Year: 2017-2018 Hooghly Alloy & Steels Co. Pvt. Limited,....Appellant C/o. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2nd Floor, Kolkata-700069 [PAN: AABCH5848R] -Vs.- Income Tax Officer,……………………………..Respondent Ward-5(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Siddharth…

Lear India Engineering LLP, Pune vs. Deputy Commissioner of Income Tax, Circle-8, Pune

ITA 890/PUN/2023[2020-21]Status: DisposedITAT Pune22 Sept 2023AY 2020-21

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Hirali Desai & Mr. HardikFor Respondent: Shri Ramnath P Murkunde
Section 270ASection 36(1)(va)Section 40Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA. Nos. 870 & 890/PUN./2023 Assessment Year: 2020-2021 Lear India Engineering LLP Assistant Director of Income Tax Gat No. 426/6/7,8,9 9 Mahulunge, Tal. Khed, Pune vs. CPC, Pune – 410501 Lear India Engineering LLP & National Faceless Penalty Gat No. 426/6/7,8,9 9 Centre OR DCIT, Mahulunge, Tal. Khed, Pune Circle-8, Pune - 410501 PAN: AAHFL9362K (Appellant) (Respondent) For Assessee : Ms. Hirali Desai & Mr. Hardik Nirmal, CA For Revenue : Shri Ramnath P Murkund…

Lear India Engineeringllp, Pune vs. Assistant Director of Income Tax, CPC, Pune

ITA 870/PUN/2023[2020-21]Status: DisposedITAT Pune22 Sept 2023AY 2020-21

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: Ms. Hirali Desai & Mr. HardikFor Respondent: Shri Ramnath P Murkunde
Section 270ASection 36(1)(va)Section 40Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA. Nos. 870 & 890/PUN./2023 Assessment Year: 2020-2021 Lear India Engineering LLP Assistant Director of Income Tax Gat No. 426/6/7,8,9 9 Mahulunge, Tal. Khed, Pune vs. CPC, Pune – 410501 Lear India Engineering LLP & National Faceless Penalty Gat No. 426/6/7,8,9 9 Centre OR DCIT, Mahulunge, Tal. Khed, Pune Circle-8, Pune - 410501 PAN: AAHFL9362K (Appellant) (Respondent) For Assessee : Ms. Hirali Desai & Mr. Hardik Nirmal, CA For Revenue : Shri Ramnath P Murkund…