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 367,194 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

Global Green Company Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are partly allowed for statistical purpose and the appeals of the revenue are dismissed

ITA 1407/DEL/2017[2010-11]Status: DisposedITAT Delhi20 Jun 2023AY 2010-11

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. Yogesh Thar, CAFor Respondent: Sh. Mrinal Kumar Das, Sr. DR
Section 37(1)Section 92CSection 92C(2)

…the due date. The AO may examine the exact details of payment of Employee Contribution & Employer Contribution and disallow the amount not paid 11 within the due date as per the judgment of Hon’ble Apex Court in the case Checkmate Services Pvt. Ltd. Vs. CIT 448 ITR 518. Section 115JB on provisions for Doubtful Debts: 8. It is submitted that the amount of Rs.1,56,84,359/- be corrected to Rs.61,86,982/-. The AO to pass rectification order after verification. 9. All the debts which have been rightly obliterated even though the terminology used was “provision” was directed to be excluded from the purview of compu…

Global Green Company Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are partly allowed for statistical purpose and the appeals of the revenue are dismissed

ITA 1406/DEL/2017[2007-08]Status: DisposedITAT Delhi20 Jun 2023AY 2007-08

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. Yogesh Thar, CAFor Respondent: Sh. Mrinal Kumar Das, Sr. DR
Section 37(1)Section 92CSection 92C(2)

…the due date. The AO may examine the exact details of payment of Employee Contribution & Employer Contribution and disallow the amount not paid 11 within the due date as per the judgment of Hon’ble Apex Court in the case Checkmate Services Pvt. Ltd. Vs. CIT 448 ITR 518. Section 115JB on provisions for Doubtful Debts: 8. It is submitted that the amount of Rs.1,56,84,359/- be corrected to Rs.61,86,982/-. The AO to pass rectification order after verification. 9. All the debts which have been rightly obliterated even though the terminology used was “provision” was directed to be excluded from the purview of compu…

Global Green Company Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee are partly allowed for statistical purpose and the appeals of the revenue are dismissed

ITA 1405/DEL/2017[2005-06]Status: DisposedITAT Delhi20 Jun 2023AY 2005-06

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. Yogesh Thar, CAFor Respondent: Sh. Mrinal Kumar Das, Sr. DR
Section 37(1)Section 92CSection 92C(2)

…the due date. The AO may examine the exact details of payment of Employee Contribution & Employer Contribution and disallow the amount not paid 11 within the due date as per the judgment of Hon’ble Apex Court in the case Checkmate Services Pvt. Ltd. Vs. CIT 448 ITR 518. Section 115JB on provisions for Doubtful Debts: 8. It is submitted that the amount of Rs.1,56,84,359/- be corrected to Rs.61,86,982/-. The AO to pass rectification order after verification. 9. All the debts which have been rightly obliterated even though the terminology used was “provision” was directed to be excluded from the purview of compu…

DCIT, New Delhi vs. M/S Global Green Company Ltd., New Delhi

In the result, the appeals of the assessee are partly allowed for statistical purpose and the appeals of the revenue are dismissed

ITA 1308/DEL/2017[2010-11]Status: DisposedITAT Delhi20 Jun 2023AY 2010-11

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. Yogesh Thar, CAFor Respondent: Sh. Mrinal Kumar Das, Sr. DR
Section 37(1)Section 92CSection 92C(2)

…the due date. The AO may examine the exact details of payment of Employee Contribution & Employer Contribution and disallow the amount not paid 11 within the due date as per the judgment of Hon’ble Apex Court in the case Checkmate Services Pvt. Ltd. Vs. CIT 448 ITR 518. Section 115JB on provisions for Doubtful Debts: 8. It is submitted that the amount of Rs.1,56,84,359/- be corrected to Rs.61,86,982/-. The AO to pass rectification order after verification. 9. All the debts which have been rightly obliterated even though the terminology used was “provision” was directed to be excluded from the purview of compu…

DCIT, New Delhi vs. M/S Global Green Company Ltd., New Delhi

In the result, the appeals of the assessee are partly allowed for statistical purpose and the appeals of the revenue are dismissed

ITA 1307/DEL/2017[2007-08]Status: DisposedITAT Delhi20 Jun 2023AY 2007-08

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. Yogesh Thar, CAFor Respondent: Sh. Mrinal Kumar Das, Sr. DR
Section 37(1)Section 92CSection 92C(2)

…the due date. The AO may examine the exact details of payment of Employee Contribution & Employer Contribution and disallow the amount not paid 11 within the due date as per the judgment of Hon’ble Apex Court in the case Checkmate Services Pvt. Ltd. Vs. CIT 448 ITR 518. Section 115JB on provisions for Doubtful Debts: 8. It is submitted that the amount of Rs.1,56,84,359/- be corrected to Rs.61,86,982/-. The AO to pass rectification order after verification. 9. All the debts which have been rightly obliterated even though the terminology used was “provision” was directed to be excluded from the purview of compu…

Certitude, New Delhi vs. ACIT, Circle-30(1), New Delhi

In the result, the appeal of the assessee is dismissed

ITA 99/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Jun 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Rajeev Ranjan, CAFor Respondent: Shri N.K. Bansal, Sr. DR
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.99/DEL/2023 Assessment Year 2018-19 The Certitude, Vs. ACIT, New Delhi. Circle-30(1), New Delhi. TAN/PAN: AAIFC3718P (Appellant) (Respondent) Appellant by: Shri Rajeev Ranjan, CA Respondent by: Shri N.K. Bansal, Sr. DR Date of hearing: 19 06 2023 Date of pronouncement: 19 06 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Facele…

Gopi Mani Kuttan, Faridabad vs. DCIT, Circle-1, Faridabad

In the result, the appeal of the assessee is dismissed

ITA 92/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Jun 2023AY 2018-19

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Atul Agarwal, CAFor Respondent: Shri N.K. Bansal, Sr. DR
Section 143(1)(a)Section 154Section 2(24)(x)Section 36Section 36(1)(va)Section 37(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B” DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.92/DEL/2023 Assessment Year 2018-19 Gopi Mani Kuttan, Vs. DCIT, Faridabad. Circle-1, Faridabad. TAN/PAN: ANBPM5824E (Appellant) (Respondent) Appellant by: Shri Atul Agarwal, CA Respondent by: Shri N.K. Bansal, Sr. DR Date of hearing: 19 06 2023 Date of pronouncement: 19 06 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceles…

Force Tech Security (India) P.Ltd, New Delhi vs. DCIT, Circle-7, New Delhi

In the result, the appeal of the assessee is dismissed

ITA 2143/DEL/2022[2018-19]Status: DisposedITAT Delhi16 Jun 2023AY 2018-19
For Appellant: NoneFor Respondent: Shri Vipul Kashyap Sr. DR
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B: NEW DELHI BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER AND M.BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2018-19 Force Tech Securities (India) P. Ltd., The DCIT, Circle-7, Delhi E-135/136, Lajpat Nagar IV, Delhi 110024 vs. PAN AAACF 6042 N (Appellant) (Respondent) For Assessee : None For Revenue : Shri Vipul Kashyap Sr. DR Date of Hearing : 18.04.2023 Date of Pronouncement : 16.06.2023 ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of NFAC, New Delhi dated 05.07.2022 for AY 2018-19. 2. When the appeal was called for heari…

ACIT, Circle- 27(1), New Delhi vs. U K Paints India Pvt. Ltd., New Delhi

In the result, appeal of Revenue for A

ITA 764/DEL/2018[2014-15]Status: DisposedITAT Delhi16 Jun 2023AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaacit Vs. M/S. U. K. Paints (India) Pvt. Central Circle – 10 Ltd., 19, Dda Commercial New Delhi Complex, Kailash Colony Extn., Zamrudpur, New Delhi - 48 Pan No. Aaacu 0057 C (Appellant) (Respondent) & Co No. 244/Del/2013 (Arising Out Of Ita No.4115/Del/2013) (For Assessment Year : 2008-09) M/S. U. K. Paints (India) Vs. Acit Pvt. Ltd., 19, Dda Central Circle – 10 Commercial Complex, New Delhi Kailash Colony Extn., Zamrudpur, New Delhi-48 Pan No. Aaacu 0057 C (Appellant) (Respondent) & Acit Vs. U. K. Paints (India) Pvt. Ltd. Circle – 27(1) 19, Dda Commercial New Delhi Complex, Kailash Colony Extn., Zamrudpur, New Delhi-48 Pan No. Aaacu 0057 C (Appellant) (Respondent)

Section 143(3)Section 14ASection 80I

…Tribunal. 16. Before us, at the outset, Learned AR fairly submitted that the issue of delayed PF deposits is now covered against the assessee by the decision of Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. and others vs. CIT & others (2022) 448 ITR 518 (SC). He, therefore, submitted that the ground be decided accordingly. 7 17. Learned DR on the other hand did not controvert the aforesaid submissions made by Learned AR. 18. We have heard the rival submissions and perused the material available on record. The issue in the present ground is with respect to delayed deposit of employee’s contribu…

ACIT, New Delhi vs. M/S U.K. Paints (India) Pvt. Ltd., New Delhi

In the result, appeal of Revenue for A

ITA 4115/DEL/2013[2008-09]Status: DisposedITAT Delhi16 Jun 2023AY 2008-09

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaacit Vs. M/S. U. K. Paints (India) Pvt. Central Circle – 10 Ltd., 19, Dda Commercial New Delhi Complex, Kailash Colony Extn., Zamrudpur, New Delhi - 48 Pan No. Aaacu 0057 C (Appellant) (Respondent) & Co No. 244/Del/2013 (Arising Out Of Ita No.4115/Del/2013) (For Assessment Year : 2008-09) M/S. U. K. Paints (India) Vs. Acit Pvt. Ltd., 19, Dda Central Circle – 10 Commercial Complex, New Delhi Kailash Colony Extn., Zamrudpur, New Delhi-48 Pan No. Aaacu 0057 C (Appellant) (Respondent) & Acit Vs. U. K. Paints (India) Pvt. Ltd. Circle – 27(1) 19, Dda Commercial New Delhi Complex, Kailash Colony Extn., Zamrudpur, New Delhi-48 Pan No. Aaacu 0057 C (Appellant) (Respondent)

Section 143(3)Section 14ASection 80I

…Tribunal. 16. Before us, at the outset, Learned AR fairly submitted that the issue of delayed PF deposits is now covered against the assessee by the decision of Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. and others vs. CIT & others (2022) 448 ITR 518 (SC). He, therefore, submitted that the ground be decided accordingly. 7 17. Learned DR on the other hand did not controvert the aforesaid submissions made by Learned AR. 18. We have heard the rival submissions and perused the material available on record. The issue in the present ground is with respect to delayed deposit of employee’s contribu…

Transcon Freight System Pvt. Ltd, Mumbai vs. Dy CPC, Bangalore

In the result, Miscellaneous Application filed by the Revenue is allowed, while the appeal by the assessee is dismissed

ITA 85/MUM/2022[2017-18]Status: DisposedITAT Mumbai15 Jun 2023AY 2017-18

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Ms. Richa Gulati
Section 2(24)Section 254(2)Section 36(1)(va)

…the assessee following its earlier decision rendered in Kalpesh Synthetics Pvt. Ltd. v/s DCIT, in ITA no. 1785/Mum./2021, order dated 27/04/2022. The learned D.R. further submitted that the Hon'ble Supreme Court in Checkmate Services Pvt. Ltd. v/s CIT, [2022] 448 ITR 518 (SC) upheld the disallowance made under section 36(1)(va) of the Act due to delayed payment towards employee’s contribution to Provident Fund (P.F) / Employees State Insurance Corporation (E.S.I.C.). Therefore, it was submitted that in light of the aforesaid decision of the Hon'ble Supreme Court, the order passed by the Tribunal may be recalled u…

Sharda Silicate & Chemical Industries, Mumbai vs. Income Tax Officer, Ward 26(2)(1), Mumbai

In the result, Miscellaneous Application filed by the Revenue is allowed, while the appeal by the assessee is dismissed

ITA 211/MUM/2022[2019-20]Status: DisposedITAT Mumbai15 Jun 2023AY 2019-20

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Ms. Richa Gulati
Section 2(24)Section 254(1)Section 254(2)Section 36(1)(va)

…the assessee following its earlier decision rendered in Kalpesh Synthetics Pvt. Ltd. v/s DCIT, in ITA no.1785/Mum./2021, order dated 27/04/2022. The learned D.R. further submitted that the Hon'ble Supreme Court in Checkmate Services Pvt. Ltd. v/s CIT, [2022] 448 ITR 518 (SC) upheld the disallowance made under section 36(1)(va) of the Act due to delayed payment towards employee’s contribution to Provident Fund (P.F) / Employees State Insurance Corporation (E.S.I.C.). Therefore, it was submitted that in light of the aforesaid decision of the Hon'ble Supreme Court, the order passed by the Tribunal may be recalled u…

M/S. Makhija Electromechanical Pvt. Ltd, Mumbai vs. NFAC, Mumbai

In the result, Miscellaneous Application filed by the Revenue is allowed, while the appeal by the assessee is dismissed

ITA 1635/MUM/2021[2018-19]Status: DisposedITAT Mumbai15 Jun 2023AY 2018-19

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Ms. Richa Gulati
Section 2(24)Section 254(2)Section 36(1)(va)

…the assessee following its earlier decision rendered in Kalpesh Synthetics Pvt. Ltd. v/s DCIT, in ITA no. 1785/Mum./2021, order dated 27/04/2022. The learned D.R. further submitted that the Hon'ble Supreme Court in Checkmate Services Pvt. Ltd. v/s CIT, [2022] 448 ITR 518 (SC) upheld the disallowance made under section 36(1)(va) of the Act due to delayed payment towards employee’s contribution to Provident Fund (P.F) / Employees State Insurance Corporation (E.S.I.C.). Therefore, it was submitted that in light of the aforesaid decision of the Hon'ble Supreme Court, the order passed by the Tribunal may be recalled u…

Reuters India P. Ltd, Mumbai vs. ACIT (OSD) RG 2(3), Mumbai

In the result, Miscellaneous Application filed by the Revenue is allowed, while ground no

ITA 9045/MUM/2010[2006-07]Status: DisposedITAT Mumbai15 Jun 2023AY 2006-07

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Ms. Richa Gulati
Section 2(24)Section 254(2)Section 36(1)(va)

…nuation fund by following the decision of the Hon‟ble Jurisdictional High Court in CIT v/s Ghatge Patil Transport Ltd.: [2014] 368 ITR 749 (Bom). The learned D.R. further submitted that the Hon'ble Supreme Court in Checkmate Services Pvt. Ltd. v/s CIT, [2022] 448 ITR 518 (SC) upheld the disallowance made under section 36(1)(va) of the Act due to delayed payment towards employee‟s contribution to Provident Fund (P.F) / Employees State Insurance Corporation (E.S.I.C.). Therefore, it was submitted that in light of the aforesaid decision of the Hon'ble Supreme Court, the order passed by the Tribunal in respect of gro…

Wonderland Amusement Park Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-4, Jalandhar

In the result, both the above appeals of the assessee are allowed for statistical purposes

ITA 95/ASR/2023[2020-21]Status: DisposedITAT Amritsar15 Jun 2023AY 2020-21

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

For Appellant: Shri Sandeep Vijh, CAFor Respondent: Shri Pardeep Kumar, Sr. DR
Section 143(1)

…tunity of being head to the assessee and pass a speaking order after considering the written submission filed by the assessee, in the light of the latest judgment of the Hon’ble Apex Court in the case of Checkmate Services P. Ltd. & Ors. Vs. CIT & Ors. (2022) 448 ITR 518 (SC) as discussed in para 27 of impugned order. The assessee is also directed to cooperate in the fresh proceeding before the Ld. CIT(A) by making the requisite information available in time. Accordingly, the matter is restore back to the file of the Ld. CIT(A). 10. In the result, both the above appeals of the assessee are allowed for statistica…

Wonderland Amusement Park Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-4, Jalandhar

In the result, both the above appeals of the assessee are allowed for statistical purposes

ITA 94/ASR/2023[2019-20]Status: DisposedITAT Amritsar15 Jun 2023AY 2019-20

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

For Appellant: Shri Sandeep Vijh, CAFor Respondent: Shri Pardeep Kumar, Sr. DR
Section 143(1)

…tunity of being head to the assessee and pass a speaking order after considering the written submission filed by the assessee, in the light of the latest judgment of the Hon’ble Apex Court in the case of Checkmate Services P. Ltd. & Ors. Vs. CIT & Ors. (2022) 448 ITR 518 (SC) as discussed in para 27 of impugned order. The assessee is also directed to cooperate in the fresh proceeding before the Ld. CIT(A) by making the requisite information available in time. Accordingly, the matter is restore back to the file of the Ld. CIT(A). 10. In the result, both the above appeals of the assessee are allowed for statistica…

Assistant Commissioner of Income Tax Circle-1, Jammu vs. Gravita Metal Inc, Kathua

ITA 594/ASR/2019[2016-17]Status: DisposedITAT Amritsar15 Jun 2023AY 2016-17

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

For Appellant: Shri. P.C. Parwal, CAFor Respondent: Shri Rohit Mehra, CIT DR
Section 10Section 2(24)Section 2(24)(xviii)

…unjust in a taxpayer escaping if the letter of the law fails to catch him on account of the legislature’s failure to express itself clearly’." This principal of law is also quoted by Hon’ble Supreme Court in case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 at Para 50 of its decision. 7. Applying the above settled principal of law, from Notification No.56/2002 dt. 14.11.2002 as amended by Notification No.19/2008 dt. 27.03.2008, the assessee is granted exemption from payment of excise duty to the extent of 36% of total excise duty collected. Section 2(24)(xviii) do not include the word ‘exemption’ in…

Measage Gravita Metal Inc, Kathua vs. Income Tax Officer Ward- 1(4), Kathua

ITA 587/ASR/2019[2016-17]Status: DisposedITAT Amritsar15 Jun 2023AY 2016-17

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

For Appellant: Shri. P.C. Parwal, CAFor Respondent: Shri Rohit Mehra, CIT DR
Section 10Section 2(24)Section 2(24)(xviii)

…unjust in a taxpayer escaping if the letter of the law fails to catch him on account of the legislature’s failure to express itself clearly’." This principal of law is also quoted by Hon’ble Supreme Court in case of Checkmate Services Pvt. Ltd. Vs. CIT (2022) 448 ITR 518 at Para 50 of its decision. 7. Applying the above settled principal of law, from Notification No.56/2002 dt. 14.11.2002 as amended by Notification No.19/2008 dt. 27.03.2008, the assessee is granted exemption from payment of excise duty to the extent of 36% of total excise duty collected. Section 2(24)(xviii) do not include the word ‘exemption’ in…

Danish Health Care P Ltd, Ujjain vs. Pr CIT -1, Indore

ITA 100/IND/2022[2017-18]Status: DisposedITAT Indore15 Jun 2023AY 2017-18

Bench: Ms. Suchitra R Kamble & Shri B.M. Biyaniassessment Year: 2017-18 M/S Danish Health Care Pr. Cit-1, Private Limited, Indore बनाम/ 76/27, Maxi Road, Industrial Area, Vs. Ujjain (Appellant / Assessee) (Respondent / Revenue) Pan: Aaecd5554F Assessee By Ms.Ruchira Negi, Ld. Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 22.03.2023 Date Of Pronouncement 15.06.2023

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

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA R KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2017-18 M/s Danish Health Care Pr. CIT-1, Private Limited, Indore बनाम/ 76/27, Maxi Road, Industrial Area, Vs. Ujjain (Appellant / Assessee) (Respondent / Revenue) PAN: AAECD5554F Assessee by Ms.Ruchira Negi, Ld. AR Revenue by Shri P.K. Mishra, CIT-DR Date of Hearing 22.03.2023 Date of Pronouncement 15.06.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by revision-order dated 07.02.2022 passed by l…

Better Power Services Pvt. Ltd., Guwahati vs. Income Tax Officer, Ward - 1 (2), Guwahati

In the result, appeals of the assessees stand dismissed

ITA 60/GTY/2022[2020-21]Status: DisposedITAT Guwahati14 Jun 2023AY 2020-21

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri N. T. Sherpa, JCIT and Shri P. S
Section 143(1)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL GAUHATI BENCH VIRTUAL HEARING AT KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.52 to 54/GTY/2022 Assessment Years: 2018-19 to 2020-21 Poddar Car World Private Asstt. Commissioner of Limited Income Tax, Circle-2, C/o, Rahul Raj Jain & Co. H. Guwahati. No. 15, 1st floor, Bye Lane-2 Vs. Shaktigarh Path, Bhangagarh, G. S. Road, Assam-781005. (PAN: AADCP 5694 D) (Appellant) (Respondent) & ITA Nos.55 to 57/GTY/2022 Assessment Years: 2018-19 to 2020-21 Balram Singh Income Tax Officer, Ward – C/o, Rahul Raj Jain & Co. H. 1(1), Gu…