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 366,470 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

Deputy Commissioner of Income Tax, Central Circle-20, Delhi vs. M. B. Power (Madhaya Pradesh) Ltd, Delhi

In the result, appeal of the Revenue is dismissed

ITA 3874/DEL/2023[2016-17]Status: DisposedITAT Delhi19 Dec 2025AY 2016-17

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…f income. 2. On the facts and the circumstances of the appellant's case and in law, the Ld. Commissioner of Income Tax (Appeals) erred in confirming the addition made u/s 36(1)(va) of the Act, by applying the ratio in the case of Checkmate Services P Limited, 448 ITR 518 (SC), delivered on 12th October, 2022 and Explanation 2 to section 36(1)(va) inserted as a clarification in Finance Act, 2021, whereas, during the relevant assessment year, certain Judgments of the High Courts were favoring the appellant on what constitutes the 'due date and these later developments were not available. 3. The appellant craves lea…

Deputy Commissioner of Income Tax, Central Circle - 20, Delhi vs. M.B. Power (Madhaya Pradesh) Ltd, Delhi

In the result, appeal of the Revenue is dismissed

ITA 3870/DEL/2023[2017-18]Status: DisposedITAT Delhi19 Dec 2025AY 2017-18

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…f income. 2. On the facts and the circumstances of the appellant's case and in law, the Ld. Commissioner of Income Tax (Appeals) erred in confirming the addition made u/s 36(1)(va) of the Act, by applying the ratio in the case of Checkmate Services P Limited, 448 ITR 518 (SC), delivered on 12th October, 2022 and Explanation 2 to section 36(1)(va) inserted as a clarification in Finance Act, 2021, whereas, during the relevant assessment year, certain Judgments of the High Courts were favoring the appellant on what constitutes the 'due date and these later developments were not available. 3. The appellant craves lea…

Mb Power (Madhya Pradesh) Limited, South East Delhi vs. DCIT, Central Circle-20, Delhi

In the result, appeal of the Revenue is dismissed

ITA 3850/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Dec 2025AY 2018-19

Bench: Shri Sudhir Kumar & Shri Manish Agarwal[Assessment Year : 2018-19] M.B.Power (Madhya Pradesh) Vs Dcit, Ltd., 239, Okhla Industrial Central Circle-2, Estate, Nehru Place, Gurgaon Delhi -110019. Pan-Aafcm6698A Appellant Respondent

Section 132(4)Section 143(2)Section 153CSection 250

…f income. 2. On the facts and the circumstances of the appellant's case and in law, the Ld. Commissioner of Income Tax (Appeals) erred in confirming the addition made u/s 36(1)(va) of the Act, by applying the ratio in the case of Checkmate Services P Limited, 448 ITR 518 (SC), delivered on 12th October, 2022 and Explanation 2 to section 36(1)(va) inserted as a clarification in Finance Act, 2021, whereas, during the relevant assessment year, certain Judgments of the High Courts were favoring the appellant on what constitutes the 'due date and these later developments were not available. 3. The appellant craves lea…

Dusters Total Solutions Services Private Limited, Bangalore vs. DCIT, Circle-2(1)(2), Bangalore

In the result appeal of the assessee is hereby allowed

ITA 980/BANG/2025[2018-19]Status: DisposedITAT Bangalore18 Dec 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Kavita Jha, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 143(3)Section 80J

…ere similar disallowances were deleted. . ITA No.652- 653-980/Bang/2025 Page 24 of 40 24.6 However, the ld. CIT(A) observed that the legal position has now been settled by the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. vs. CIT (2022) 448 ITR 518 (SC). The Hon’ble Supreme Court has clearly held that employees’ contribution to PF and ESI must be deposited within the due date prescribed under the respective PF/ESI Acts. If the contribution is deposited after the statutory due date, then the amount contributed by the employees will be income of the assessee under provision of section 36(1)(v…

Dusters Total Solutions Services Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(1)(1), Bangalore

In the result appeal of the assessee is hereby allowed

ITA 653/BANG/2025[2020-21]Status: DisposedITAT Bangalore18 Dec 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Smt. Kavita Jha, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT (DR)
Section 143(3)Section 80J

…ere similar disallowances were deleted. . ITA No.652- 653-980/Bang/2025 Page 24 of 40 24.6 However, the ld. CIT(A) observed that the legal position has now been settled by the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. vs. CIT (2022) 448 ITR 518 (SC). The Hon’ble Supreme Court has clearly held that employees’ contribution to PF and ESI must be deposited within the due date prescribed under the respective PF/ESI Acts. If the contribution is deposited after the statutory due date, then the amount contributed by the employees will be income of the assessee under provision of section 36(1)(v…

Rajendra Kumar Shrivastava, Durg vs. ITO, NFAC, Delhi

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

ITA 744/RPR/2025[2020-21]Status: DisposedITAT Raipur12 Dec 2025AY 2020-21

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.744/Rpr/2025 "नधा"रण वष" /Assessment Year : 2020-21 Rajendra Kumar Shrivastava, Mig-42, Padmanabhpur, Durg (C.G.)-491 001 Pan: Alops3921M

For Appellant: NoneFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 139(1)Section 154Section 154(2)(B)Section 154(8)Section 155Section 186Section 36Section 36(1)(va)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी पाथ" सारथी चौधर", "या"यक सद"य के सम" BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं./ITA No.744/RPR/2025 "नधा"रण वष" /Assessment Year : 2020-21 Rajendra Kumar Shrivastava, MIG-42, Padmanabhpur, Durg (C.G.)-491 001 PAN: ALOPS3921M .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer/NFAC, Delhi. ……""यथ" / Respondent Assessee by : None Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 12.12.2025 घोषणा क" तार"ख / Date of Pronouncement : 12…

Dy. Commissioner of Income Tax Circle-12, Pune vs. Yantrik Engineering Private Limited, Pune

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

ITA 1283/PUN/2023[2020-21]Status: DisposedITAT Pune11 Dec 2025AY 2020-21

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1283/Pun/2023 Assessment Year : 2020-21

For Respondent: Appellant by Shri Amit Bobde
Section 143(2)Section 143(3)Section 36(1)(va)Section 37Section 37(1)(va)Section 43B

…with respect to each of the grounds of appeal based on which ld.CIT(A) except for the disallowance u/s.37(1)(va) being covered against the respondent-assessee by the judgment of Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 (SC), allowed the remaining grounds of appeal. 5. Aggrieved Revenue is now in appeal before this Tribunal raising following grounds of appeal : “1. On the facts and circumstances of the case, the Ld. CIT (Appeals) has erred in deleting the addition of ₹162715737 (out of total addition of ₹166053265), stating that the AO has made these additions…

Sri. Chandrakant Shamappa Kontha, Hubli vs. DCIT, Circle-1 & Tps, Hubli

In the result both the appeals are allowed for statistical purposes

ITA 2397/BANG/2024[2020-21]Status: DisposedITAT Bangalore09 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 143Section 36Section 5

…ITA No. 2396 & 2397/ bang/2024 A Y : 2019-20 & 2020-21 Shri Chandrakant Shamappa Kpntha Versus DCIT Circle (1) (1) & TPS Hubli IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, Bangalore BEFORE SHRI PRASHANT MAHARISHI, Vice President AND SHRI KESHAV DUBEY , JUDICIAL MEMBER ITA No 2396 and 2397/Bang/2024 A. Y. 2019 – 2020 and 2020 – 21 Appellant Respondent Shri Chandrakant Shamppa Deputy Commissioner of income Kontha tax 1, Parvathi Circle – 1 (1) and the TPS Nilaya Hubli Raghavendra apartment Bhavani Nagar Hubli Karnataka PAN AHYPK0624K For Appellant Shri Ravi Shankar SV Advocate For Respondent Shri Balusamy N…

Sri. Chandrakant Shamappa Kontha, Hubli vs. DCIT, Circle-1(1) & Tps, Hubli

In the result both the appeals are allowed for statistical purposes

ITA 2396/BANG/2024[2019-20]Status: DisposedITAT Bangalore09 Dec 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 143Section 36Section 5

…ITA No. 2396 & 2397/ bang/2024 A Y : 2019-20 & 2020-21 Shri Chandrakant Shamappa Kpntha Versus DCIT Circle (1) (1) & TPS Hubli IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, Bangalore BEFORE SHRI PRASHANT MAHARISHI, Vice President AND SHRI KESHAV DUBEY , JUDICIAL MEMBER ITA No 2396 and 2397/Bang/2024 A. Y. 2019 – 2020 and 2020 – 21 Appellant Respondent Shri Chandrakant Shamppa Deputy Commissioner of income Kontha tax 1, Parvathi Circle – 1 (1) and the TPS Nilaya Hubli Raghavendra apartment Bhavani Nagar Hubli Karnataka PAN AHYPK0624K For Appellant Shri Ravi Shankar SV Advocate For Respondent Shri Balusamy N…

Niladree Build-Tech Private Limited, Puri vs. DCIT, Circle-1(1), Bhubaneswar

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

ITA 303/CTK/2025[2015-16]Status: DisposedITAT Cuttack02 Dec 2025AY 2015-16

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

For Appellant: Shri B.K.Mahapatra, ARFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 133(6)Section 2(24)(x)Section 68

…prayer that the this issue could also be restored to the file of the AO. 9. In reply, the Ld.CIT DR submitted that this issue is now squarely covered by the decision of the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd., reported in (2022) 448 ITR 518(SC). 10. We have considered the rival submissions. As it is noticed that the issue of the delayed payment of the employee’s contribution to the PF & ESI is now squarely covered by the decision of the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd., reported in (2022) 448 ITR 518(SC), the addition as made by the AO and confirmed…

Fluor Daniel India Private Limited, India vs. The Deputy Commissioner of Income Tax, Circle 7(1), Cr Building, Ip Estate, New Delhi, India

Appeal is allowed

ITA 3481/DEL/2025[2022-23]Status: DisposedITAT Delhi02 Dec 2025AY 2022-23

Bench: Sh. Satbeer Singh Godara & Sh. Manish Agarwal

For Appellant: Sh. Vishal Kalra, Adv. &For Respondent: Ms. Ankush Kalra, Sr. DR
Section 139(1)Section 143(1)Section 234C

…return. We further wish to clarify here that the “due” date for the purpose of foregoing compliance of ESI/PF payment in the assessee’s case was May 15, 2021. The Revenue at this stage quotes Checkmate Services P. Ltd. vs. Commissioner of Income Tax-I (2022) 448 ITR 518 (SC) in this backdrop that the instant issue of belated ESI/PF already stands settled against the assessee and in the department’s favour; and, therefore, we ought to uphold the impugned disallowance in very terms. 5. We find no merit in the Revenue foregoing vehement arguments. A perusal of the case record indicates that the assessee had first…

Avinash Mulchand Gothi (HUF), Nashik vs. Assistant Commissioner of Income Tax, Circle-1, Nashik

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

ITA 552/PUN/2021[2019-20]Status: DisposedITAT Pune28 Nov 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2019-20

For Appellant: NoneFor Respondent: Shri A D Kulkarni
Section 143(1)(a)

…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 : 2019-20 Avinash Mulchand Gothi (HUF) ACIT, Circle – 1, Nashik 03, Aristocrat Society, Vs. Behind State Bank of India, Old Agra Road, Nashik – 422002 PAN: AABHG5424M (Appellant) (Respondent) Assessee by : None Department by : Shri A D Kulkarni Date of hearing : 26-11-2025 Date of pronouncement : 28-11-2025 O R D E R PER R.K. PANDA, V.P: This appeal filed by the assessee is directed against the order dated 25.08.2021 of the Ld. CIT(A) / NFAC, Delhi relatin…

Sai Corp Creations Private Limited, New Delhi vs. DCIT, C R Building

In the result, the Appeal of the Assessee is partly allowed for

ITA 3451/DEL/2025[2022-23]Status: DisposedITAT Delhi28 Nov 2025AY 2022-23

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalsai Corp Creations Pvt. Ltd. Vs Dcit D-8/2, Vasantvihar, Circe-22(2), C. R. Building, New Delhi New Delhi Pan: Aatcs7145L Appellant Respondent Assessee By Ms. Tanvi Khurana, Ca Revenue By Sh. Piyush Tripathi, Sr. Dr Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025

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

…1 Sai Corp Creations Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sai Corp Creations Pvt. Ltd. Vs DCIT D-8/2, VasantVihar, Circe-22(2), C. R. Building, New Delhi New Delhi PAN: AATCS7145L Appellant Respondent Assessee by Ms. Tanvi Khurana, CA Revenue by Sh. Piyush Tripathi, Sr. DR Date of Hearing 27/11/2025 Date of Pronouncement 28/11/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)/A…

Poonam Sabharwal, Delhi vs. ITO Ward-28(5), Delhi

In the result, the appeal of the assessee for A

ITA 1183/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri C.N. Prasad & Shri Naveen Chandra

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.1183 & 1182/Del/2025 [Assessment Year: 2017-18 & 2021-22] Poonam Sabharwal Vs. ITO 68, 1st Floor, Poorvi Marg, Ward -28 (5) Vasant Vihar-1, New Delhi New Delhi PAN No.AWLPS2760A Appellant Respondent Assessee by Sh. Sunil Agarwal, CA Revenue by Ms. Ankush Kalra, Sr. DR Date of Hearing 13.11.2025 Date of Pronouncement 28.11.2025 ORDER PER C.N. PRASAD, JM, These appeals are filed by the assessee against different orders of the learned Commissioner of Income Ta…

Poonam Sabharwal, Delhi vs. ITO Ward-28(5), Delhi

In the result, the appeal of the assessee for A

ITA 1182/DEL/2025[2021-22]Status: DisposedITAT Delhi28 Nov 2025AY 2021-22

Bench: Shri C.N. Prasad & Shri Naveen Chandra

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.1183 & 1182/Del/2025 [Assessment Year: 2017-18 & 2021-22] Poonam Sabharwal Vs. ITO 68, 1st Floor, Poorvi Marg, Ward -28 (5) Vasant Vihar-1, New Delhi New Delhi PAN No.AWLPS2760A Appellant Respondent Assessee by Sh. Sunil Agarwal, CA Revenue by Ms. Ankush Kalra, Sr. DR Date of Hearing 13.11.2025 Date of Pronouncement 28.11.2025 ORDER PER C.N. PRASAD, JM, These appeals are filed by the assessee against different orders of the learned Commissioner of Income Ta…

Manmegh Singh Kanwar, Uttar Pradesh vs. ITO, Ward-73(1), Delhi

In the result, the appeal of the assessee is allowed as indicated above

ITA 3063/DEL/2024[2018-19]Status: DisposedITAT Delhi28 Nov 2025AY 2018-19

Bench: Shri C.N. Prasad & Shri Naveen Chandra[Assessment Year: 2018-19] Manmegh Singh Kanwar Vs. Asstt. Director Of Income Tax, 4R, 503, Gurjinder Vihar, Cpc Awho Township Greater Bangalore Noida, Gautam Budh Nagar, Noida U.P. Pan No.Avqps3897N Appellant Respondent Assessee By Ms. Priyanka Jindal, Advocate Revenue By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 20.11.2025 Date Of Pronouncement 28.11.2025

Section 143(1)Section 246ASection 36(1)Section 36(1)(va)

…ut before the due date for filing the return of income while by processing return under Section 143(1). 5. On the other hand the learned DR placed reliance on the decision of the Hon’ble Supreme Court in the case of Checkmate Services Pvt. Limited reported in 448 ITR 518. 6. Heard rival submissions and perused the orders of the authorities below. 7. We find that the coordinate Bench of the Delhi Tribunal in the case of A2Z Infra Services Limited Vs. DCIT had held that while processing the return u/s. 143(1) prior to the decision of the Hon’ble Supreme Court there were binding decisions of jurisdictional High Cou…

M/S Ujvn Limited, Uttarakhand vs. Deputy Commissioner of Income Tax, Uttarakhand

ITA 127/DDN/2025[2024-25]Status: DisposedITAT Dehradun27 Nov 2025AY 2024-25

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

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

…contribution of PF &ESI u/s 36(1)(va) of the Act. 8. Against the said order, assessee preferred an appeal before the Ld. CIT(A), who by following the judgement of Hon'ble Supreme Court in the case of M/s Checkmate Service Pvt. Ltd. vs. CIT [2022] reported in 143 Taxmann.com 178 (SC) has confirmed the disallowance. 9. Against the said order, the assessee is in appeal before the Tribunal wherein following grounds of appeal are taken. “1. That having regard to the foots and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO/CPC in assuming jurisdiction u/s 143(1)…

DCIT, Circle-1(1)(1), Subhash Road vs. Ujvn Limited, Gms Road

ITA 126/DDN/2025[2017-18]Status: DisposedITAT Dehradun27 Nov 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

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

…contribution of PF &ESI u/s 36(1)(va) of the Act. 8. Against the said order, assessee preferred an appeal before the Ld. CIT(A), who by following the judgement of Hon'ble Supreme Court in the case of M/s Checkmate Service Pvt. Ltd. vs. CIT [2022] reported in 143 Taxmann.com 178 (SC) has confirmed the disallowance. 9. Against the said order, the assessee is in appeal before the Tribunal wherein following grounds of appeal are taken. “1. That having regard to the foots and circumstances of the case, Ld. CIT(A) has erred in law and on facts in confirming the action of Ld. AO/CPC in assuming jurisdiction u/s 143(1)…

M/S Satyam Solutions Ltd, Gwalior vs. DCIT/ACIT1(1), Gwalior

In the result, assessee’s appeal is partly allowed for statistical

ITA 167/AGR/2022[2018-19]Status: DisposedITAT Agra26 Nov 2025AY 2018-19

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2018-19

Section 10Section 143(1)Section 250Section 254(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER Assessment Year: 2018-19 M/s. Satyam Solutions Ltd., Vs. DCIT/ACIT 1(1), M-7, Laxmipuram, Transport Gwalior. Nagar, Gwalior-474006 (MP). PAN :AABCK0612L (Appellant) (Respondent) Assessee by Sh. Navin Gargh, Advocate Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 16.10.2025 Date of pronouncement 26.11.2025 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: This appeal was preferred by assessee against the impugned order dated 17.08.2022 passed in A…

Sri Lakshmi Road Transport Company, Hyderabad vs. DCIT., Circle-6(1), Hyderabad

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

ITA 1209/HYD/2025[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1209/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) M/S Sri Lakshmi Road Vs. Dy. Cit Transport Company Circle 6(1) Hyderabad Hyderabad Pan:Aatfs6596A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri C. Maheshwar Reddy, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 24/11/2025 घोषणा की तारीख/Pronouncement: 26/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri C. Maheshwar Reddy, CAFor Respondent: : Dr. Sachin Kumar, Sr. DR
Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 37(1)

…ITA No 1209 of 2025 Sri Lakshmi Road Transport Co आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad "ी रिवश सूद,"ाियक सद" एवं "ी मधुसूदन साविड़या लेखा सद" सम" | Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1209/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) M/s Sri Lakshmi Road Vs. Dy. CIT Transport Company Circle 6(1) Hyderabad Hyderabad PAN:AATFS6596A (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri C. Maheshwar Reddy, CA राज" व "ारा/Revenue by:: Dr. Sachin Kumar, Sr. DR सुनवाई की ता…