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 367,181 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

First Choice Ready Mix, Kolkata vs. I.T.O., Ward-50(2), Kolkata

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

ITA 612/KOL/2022[2018-2019]Status: DisposedITAT Kolkata18 May 2023AY 2018-2019

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.612/Kol/2022 Assessment Year: 2018-19 First Choice Ready Mix................................................................……Appellant R No.2A&B, 2Nd Floor, Anandpur Sarachi Tower, E M Byepass Road, East Kolkata Township, Kolkata-700107. [Pan: Aadff9917A] Vs. Ito, Ward-50(2), Kolkata...........................……........……...…..…..Respondent Appearances By: Shri Vigyaneshward Nath Datta, Advocate, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. I.T.A No.591/Kol/2022 Assessment Year: 2018-19 Pratap Kundu...............................................................................……Appellant Jogipara, Bankura, P.O & Dist-Bankura, Pin-722101. [Pan: Amupk9918R] Vs. Ito, Ward-3(1), Bankura...........................……........……...…..…..Respondent Appearances By: Shri D. K. Sen, Ar, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 21, 2023 Date Of Pronouncing The Order : May 18, 2023

Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…d any subsequent pronouncement of law or retrospective amendment on the concerned issue is not to be considered for such purpose. Accordingly, the subsequent pronouncement of law by Hon'ble Supreme Court judgement in Checkmate Services (P) Ltd. Vs. CIT (2022) 448 ITR 518 (SC) is not to be considered for prima facie adjustment u/s. 143(1)(a) for asst. yr. 2020-21 for disallowing payment of employees' contribution to PF/ESI beyond the due date prescribed in respective statute because on the date of filing of ITR by appellant on 30.03.2021, Hon'ble Calcutta High Court (Jurisdictional High Court) judgement in the cas…

Pratap Kundu, Bankura Jogipara vs. Income Tax Officer, Ward-3(1), Bankura

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

ITA 591/KOL/2022[2018-2019]Status: DisposedITAT Kolkata18 May 2023AY 2018-2019

Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

Care Container Lines Pvt. Ltd., Kolkata vs. A.D.I.T., CPC, Karnataka

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

ITA 540/KOL/2022[2019-2020]Status: DisposedITAT Kolkata18 May 2023AY 2019-2020

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

Section 143(1)Section 36

…ITA No. 540/KOL/2022 A.Y. 2019-2020 Care Container Lines 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. 540/KOL/2022 Assessment Year: 2019-2020 Care Container Lines Pvt. Limited............Appellant 6B, Diamond Chambers, 8th floor, 4, Chowringhee Road, Kolkata-700016 [PAN: AAECC8088R] -Vs.- Assistant Director of Income Tax, CPC,.....Respondent Centralized Processing Centre, Income Tax Department, Bengaluru-560500, Karnataka Appearances by: Shri Rajiv Kumar Choudhary, Advocate, appeared on behalf o…

Ram Narayan Poddar, Kolkata vs. I.T.O., Ward-33(4), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 409/KOL/2022[2018-2019]Status: DisposedITAT Kolkata18 May 2023AY 2018-2019

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

…ITA No. 409/KOL/2022 Assessment Year : 2018-2019 Ram Narayan Poddar IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President & Shri Rajesh Kumar, Accountant Member I.T.A. No. 409/KOL/2022 Assessment Year: 2018-2019 Ram Narayan Poddar,..............................Appellant 11/2A, Christoper Road, Tangra, Kolkata-700046 [PAN: AJLPP6611Q] -Vs.- Income Tax Officer,................................Respondent Ward-33(4), Kolkata, 10B, Middleton Row, Kolkata-700071 Appearances by: Shri Manish Tiwari, A.R, appeared on behalf of the assesseee Smt. Ranu Biswas, Addl. CIT, D.R…

Computronics Systems (India)P Ltd, Indore vs. DCIT CPC /ACIT1(1) Indore, Indore

In the result, the appeal of the assessee is dismissed

ITA 97/IND/2022[2018-19]Status: DisposedITAT Indore18 May 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanicomputronics Systems (India) Acit-1(1), Aayakar Bhawan Private Limited, Indore, Madhyapradesh Plant No.91, Schemeno.53, Pin 452001 Vs. Ratnalok Colony Near Rasoma Square, Indore, M.P -452001 (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaaji0159C Assesseeby Shri Apurva Mehta, Ca, Ar Revenue By Shri Ashish Porwal, Acit-Sr.Dr Date Of Hearing 17.05.2023 Date Of Pronouncement 18.05.2023

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

…nd ESI is not justified and liable to be deleted. 5. On the other hand, the learned DR has submitted that the issue is now settled and covered by the decision of Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. Vs. Commissioner of Income Tax 448 ITR 518 (SC). 6. Having considered the rival submissions as well as relevant material on record we find that there is a delay in making the payment by the assesse to EPF and ESI funds as the payments were made after the due dates as per the respective Acts. However, the payments made before the due date of filing the return under section 139(1) of the I…

Infotech Solution, Guwahati vs. Asstt. Director of Income Tax, CPC, Bengaluru

In the result, the appeal of the assessee is dismissed

ITA 58/GTY/2021[2018-19]Status: DisposedITAT Guwahati17 May 2023AY 2018-19

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 2Section 2(24)Section 2(24)(x)Section 3Section 36Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 58/GTY/2021 Assessment Year : 2018-19 Infotech Solution Vs ADIT, CPC, Bengaluru . PAN: AABFI 2879 J Appellant Respondent Date of Hearing 16.05.2023 Date of Pronouncement 17.05.2023 For the Assessee None For the Revenue Shri Amit Kumar Pandey, JCIT ORDER PER SONJOY SARMA, JM: This appeal of the assessee for the assessment year 2018-19 is directed against the order dated 15.09.2021 passed by the ld. Commissioner of Income- tax, Appeals, NFAC, Delhi [hereinaf…

Fair Exports(India) Pvt. Ltd, Mumbai vs. Asst/Dy/CIT/Income Tax Dept, Mumbai

In the result, the appeal by the assessee is dismissed

ITA 304/MUM/2022[2018-19]Status: DisposedITAT Mumbai17 May 2023AY 2018-19

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Ms. Vranda U. Matkari

Section 143(1)Section 250Section 254(1)Section 36(1)(iv)Section 36(1)(va)

…aggrieved, the assessee is in appeal before us. 7. The learned DR submitted that the issue arising in the present appeal is squarely covered in favour of the Revenue by the decision of the Hon'ble Supreme Court in Checkmate Services Pvt. Ltd. v/s CIT, [2022] 448 ITR 518 (SC). We have considered the submissions of the learned DR and perused the 8. material available on record. We find that the Hon'ble Supreme Court in Checkmate Services Pvt. Ltd. (supra) held that the payment towards employees’ contribution to P.F. and E.S.I.C., after the due date prescribed under the relevant statute is not allowable as a deduc…

Harshini Epc Private Limited, Hyderabad vs. ITO Ward-2(3), Hyderabad

ITA 399/HYD/2022[2013-14]Status: DisposedITAT Hyderabad16 May 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri M. Naveen Kumar

Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 14ASection 199Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA.No.399/Hyd/2022 Assessment Year: 2013-14 M/s. Harshini EPC Private Vs. The Income Tax Officer, Limited, Ward – 2(3), C/o. P. Murali & Co., Hyderabad. Chartered Accountants, 6-3-655/2/3, Somajiguda, Hyderabad – 500082. PAN : AABCC9335N. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri M. Naveen Kumar Date of hearing: 27.04.2023 Date of pronouncement: 16.05.2023 O R D E R PER LALIET KUMAR, J.M. This appeal is filed by the as…

Harshini Epc Private Limited, Hyderabad vs. ITO Ward-2(3), Hyderabad

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

ITA 398/HYD/2022[2012-13]Status: DisposedITAT Hyderabad16 May 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri M. Naveen Kumar

Section 143(1)Section 143(2)Section 143(3)Section 14ASection 40Section 40(1)(ia)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA.No.398/Hyd/2022 Assessment Year: 2012-13 M/s. Harshini EPC Private Vs. The Income Tax Officer, Limited, Ward – 2(3), C/o. P. Murali & Co., Hyderabad. Chartered Accountants, 6-3-655/2/3, Somajiguda, Hyderabad – 500082. PAN : AABCC9335N. (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri M. Naveen Kumar Date of hearing: 27.04.2023 Date of pronouncement: 16.05.2023 O R D E R PER LALIET KUMAR, J.M. This appeal is filed by the as…

Siddhi Vinayaka Graphics Pvt., Kolkata vs. A.D.I.T., CPC, Bengaluru/ACIT, Circle - 7(2), Kolkata

In the result, the appeal of the assessee stands dismissed

ITA 61/KOL/2023[2020-2021]Status: DisposedITAT Kolkata16 May 2023AY 2020-2021

Bench: Shri Sanjay Gargi.T.A No.61/Kol/2023 Assessment Year: 2020-21 Siddhi Vinayaka Graphics Pvt. Ltd.................................................……Appellant 58/5B, B.T. Road, Kolkata-700002 [Pan: Aakcs3206R] Vs. Adit, Cpc, Bengaluru/ Acit, Circle-7(2), Kolkata….…...................……........……...…..…..Respondent Appearances By: Shri P. R. Kothari, Fca, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 13, 2023 Date Of Pronouncing The Order : May 16, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 30.11.2022 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 Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “For That On Facts & Circumstances Of The Case & In Law, The Ld. Commissioner Of Income Tax(Appeals), Nfac Erred In Sustaining The Addition On Account Of Alleged Late Deposit Of Employee’S Contribution To Pf/Esi Etc. To The Extent Of Rs.792872/- Made By The Ld. Assessing Officer In Summary Assessment.”

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

Dow Chemical International Private Limited, Mumbai vs. Assistant Director of Income Tax, Centralizied Processing Centre., Bangalore

Appeal of the assessee is allowed for the statistical purposes

ITA 596/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 May 2023AY 2018-19

Bench: Shri Amit Shukla, Jm & Ms Padmavathy S, Am आयकरअपीलसं./ I.T.A. No.596/Mum/2023 (निर्धारणवर्ा / Assessment Year 2018-19) Dow Chemical Assistant Director Of Internation P. Ltd. Income Tax, Unit No. 801, 8Th Floor, Centralized Processing बिधम/ Bldg No. 09, Gigaplex Ttc Centre, Bangalore- 560 500 Vs. Industrial Area, Midc, Airoli, S.O. Navi Mumbai 400 708 स्थायीलेखासं./जीआइआरसं./Pan No. Aaacd4467B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Anish Thacker, Lekh Mehta प्रत्यथीकीओरसे/Respondent By : Mahita Nair Sr. Ar सुनवाईकीतारीख/ : 04.05.2023 Date Of Hearing घोषणाकीतारीख / Date Of Pronouncement : 16.05.2023

For Appellant: Anish Thacker, Lekh MehtaFor Respondent: Mahita Nair Sr. AR

Section 143(1)Section 36Section 36(1)(va)Section 361

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & MS PADMAVATHY S, AM आयकरअपीलसं./ I.T.A. No.596/Mum/2023 (निर्धारणवर्ा / Assessment Year 2018-19) Dow Chemical Assistant Director of Internation P. Ltd. Income Tax, Unit no. 801, 8th Floor, Centralized Processing बिधम/ Bldg no. 09, Gigaplex TTC Centre, Bangalore- 560 500 Vs. Industrial Area, MIDC, Airoli, S.O. Navi Mumbai 400 708 स्थायीलेखासं./जीआइआरसं./PAN No. AAACD4467B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Anish Thacker, Lekh Mehta प्रत्यथीकीओरसे/Respondent by : Mahita Nair Sr. AR सुनवाईकीत…

Wahid Khan, Bhiwadi vs. ITO Ward-1(2), Alwar /DCIT CPC Bengaluru, Alwar/CPC Bengaluru

In the result, all the three appeals of the assessee in ITA No

ITA 166/JPR/2023[2018-19]Status: DisposedITAT Jaipur16 May 2023AY 2018-19

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: NoneFor Respondent: Ms Monisha Choudhary (JCIT)

Section 143(1)Section 143(1)(a)Section 143(1)(iv)Section 143(3)Section 2Section 234ASection 36(1)Section 36(1)(va)Section 37(1)Section 43B

…ws cited by both the parties. However, the Bench noted that the assessee has deposited employees contribution towards PF & ESI before due date of filing of return. Recently, the Hon’ble Supreme Court has in the case of Checkmate Services Pvt. Ltd. Vs CIT-1, 143 Taxmann.com 178 (SC)/Civil Appeal No. 2833 of 2016 held that the provision of Section 43B of the Act shall not apply to employee’s contribution to PF/ESI and the due date specified u/s 36(1)(va) of the Act shall apply for determination of deductibility of employee’s contribution to PF/ESI. The relevant portion of the Judgment of Hon’ble Supreme Court in…

Uma Polymers Limited, Mumbai vs. The Dy.Commissioner of Income Tax Central Processing Centre, Bangaluru

In the result appeal filed by the assessee is dismissed

ITA 63/MUM/2023[2018-19]Status: DisposedITAT Mumbai15 May 2023AY 2018-19

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyaluma Polymers Limited 215, Raheja Plaza, Off Veera Desai Road Andheri (W) Mumbai- 400053 Pan: Aaacu0748E ...... Appellant Vs. The Deputy Commissioner Of Income Tax Central Processing Centre Bangalore, Karnataka-560 500 ..... Respondent

For Appellant: NoneFor Respondent: Ms. Vranda U Matkari, Sr. AR

Section 143(1)Section 143(1)(a)Section 250Section 254Section 254(2)Section 36(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F”, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER UMA Polymers Limited 215, Raheja Plaza, Off Veera Desai Road Andheri (W) Mumbai- 400053 PAN: AAACU0748E ...... Appellant Vs. The Deputy Commissioner of Income Tax Central Processing Centre Bangalore, Karnataka-560 500 ..... Respondent Appellant by : None Respondent by : Ms. Vranda U Matkari, Sr. AR Date of hearing : 01/03/2023 Date of pronouncement : 15/05/2023 ORDER PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of Commissioner o…

Ambience Holiday Resorts Ltd, New Delhi vs. DCIT Circle-2(2), New Delhi

In the result, appeal of assessee is partly allowed

ITA 1820/DEL/2020[2018-19]Status: DisposedITAT Delhi15 May 2023AY 2018-19

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaambience Holiday Resorts Vs. Dcit Ltd., Circle – 2(2) Hs 24, Kailash Colony New Delhi Market, New Delhi-110048 Pan No. Aadca 5494 Q (Appellant) (Respondent) Assessee By Shri Yogendra Singh, C.A. Revenue By Shri Kanv Bali, Sr. D.R. Date Of Hearing: 09.05.2023 Date Of Pronouncement: 15.05.2023

Section 143(1)Section 80I

…sited before the filing of return. He fairly conceded that the issue is against the assessee in view of the decision of Hon’ble Ambience Holiday Resorts Ltd.. vs. DCIT 6 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 issue be decided accordingly. 12. Learned DR on the other hand did not controvert the submissions made by AO and supported the order of lower authorities. 13. We have heard the rival submissions and perused the material available on record. The issue in the present ground is with respect to the disallowance…

Mahindra and Mahindra Financial Services Limited, Mumbai vs. Deputy Commissioner of Income Tax Circle 7(1)(1), Mumbai

In the result, appeal of the assessee is partly allowed

ITA 1928/MUM/2021[2019-20]Status: DisposedITAT Mumbai12 May 2023AY 2019-20

Section 143(1)Section 143(1)(a)Section 2Section 36Section 36(1)(va)Section 43B

…ld that if employee's contribution towards PF and ESI has been deposited on or before due date of filing of return u/s 139(1), the same has to be allowed. However, the Hon'ble Supreme Court in the case of Checkmate Services (P) Ltd. Vs. CIT reported in (2022) 448 ITR 518 (SC) held as under:- “52. When Parliament introduced section 43B, what was on the statute book, was only employer's contribution (Section 34(1)(iv)). At that point in time, there was no question of employee's contribution being considered as part of the employer's earning. On the application of the original principles of law it could have 9 M/s.…

Atc Precision Components Pvt Ltd, New Delhi vs. ACIT CPC, Bangalore

In the result, appeal of assessee is dismissed

ITA 1804/DEL/2020[2019-20]Status: DisposedITAT Delhi12 May 2023AY 2019-20

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaatc Precision Components Vs. Dcit Pvt. Ltd., Cpc B-1/5,Janak Puri Bangalore Delhi-110 058 Pan No. Aafca 2867 H (Appellant) (Respondent) Assessee By -None- Revenue By Shri Kanv Bali, Sr. D.R. Date Of Hearing: 09.05.2023 Date Of Pronouncement: 12.05.2023

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

…lowance u/s 36(1)(va) of the Act is called for. 6. Before us, Learned DR supported the order of lower authorities and submitted that in view of the decisions of Hon’ble Apex Court in the case of Checkmate Services Pvt. Ltd. and others vs. CIT & others (2022) 448 ITR 518 (SC) no interference to the order of lower authorities is called for. 7. We have heard the Learned DR and perused the material available on record. The issue in the present ground is with ATC Precision Components Pvt.Ltd. vs. DCIT 5 respect to the disallowance of delayed deposit of employee’s contribution of PF & ESI in the intimation passed u/s…

Assistant Commissioner of Income Tax Circle-3, Srinagar vs. M/S Trumbo Cement Industries Private Limited, Srinagar

In the result, the Ground no-1 of the Revenue for ITA No

ITA 124/ASR/2020[2015-16]Status: DisposedITAT Amritsar12 May 2023AY 2015-16

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

Section 143(3)Section 14ASection 23(1)(va)Section 250Section 36Section 43BSection 68

…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.123/Asr/2020: A.Y. 2012-13 I.T.A. No.124/Asr/2020:A.Y. 2015-16 Asstt. Commissioner of Income Vs. M/s Trumboo Cement Tax, Circle-3, Industries Pvt. Ltd. 156-C, Srinagar. Javidan Building Rajbagh, Srinagar. [PAN: AABCT3414F] (Appellant) (Respondent) Appellant by Sh. Ravinder Mittal, Sr. DR Respondent by Sh. P.K. Misra, CA Date of Hearing 26.04.2023 Date of Pronouncement 12.05.2023 ORDER Per:Anikesh Banerjee, J.M.: Both the appeals of the revenue were file…

Assistant Commissioner of Income Tax Circle-3, Srinagar vs. M/S Trumbo Cement Industries Private Limited, Srinagar

In the result, the Ground no-1 of the Revenue for ITA No

ITA 123/ASR/2020[2012-13]Status: DisposedITAT Amritsar12 May 2023AY 2012-13

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

Section 143(3)Section 14ASection 23(1)(va)Section 250Section 36Section 43BSection 68

Satpal Singh Sandhu, Raipur vs. Deputy Commissioner of Income Tax, Circle-1(1), Raipur

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

ITA 4/RPR/2023[2019-20]Status: DisposedITAT Raipur11 May 2023AY 2019-20

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 04/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Satpal Singh Sandhu 151/2, Ward -1, Sandhu Bhavan, Guru Govind Singh Marg, Heerapur, Raipur (C.G.)-492 001 Pan : Cseps7315E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri Nitin Goyal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(1)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 04/RPR/2023 "नधा"रण वष" / Assessment Year : 2019-20 Satpal Singh Sandhu 151/2, Ward -1, Sandhu Bhavan, Guru Govind Singh Marg, Heerapur, Raipur (C.G.)-492 001 PAN : CSEPS7315E .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Raipur (C.G.). ……""यथ" / Respondent Assessee by : Shri Nitin Goyal, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date…

Anang Pal Jawla, Haryana vs. Circle 1, Faridabad

In the result, appeal of the assessee is dismissed

ITA 579/DEL/2022[2019-20]Status: DisposedITAT Delhi10 May 2023AY 2019-20

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2019-20 Anang Pal Jawla, Vs Ao, Advocate Vijay Kumar Gupta, Circle-1, Opp. Jain Mandir, Faridabad. Main Bazar, Faridabad, Haryana – 121 004. Pan: Aqapj1168Q (Applicant) (Respondent) Assessee By : None Revenue By : Shri Bhupendera Anant, Sr. Dr Date Of Hearing : 09.05.2023 Date Of Pronouncement : 10.05.2023 Order Per M. Balaganesh, Am: This Appeal In Ita No.579/Del/2022 For Ay 2019-20 Arises Out Of The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, [Hereinafter Referred To As ‘Ld. Cit(A)’, In Short] In Din & Order No.Itba/Nfac/S/250/2021-22/1040963669(1) Dated 17.03.2022 Against The Order Of Assessment Passed U/S 143(1) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 07.07.2020 By The Ld. Acit, Cpc (Hereinafter Referred To As ‘Ld. Ao’). 2. None Appeared On Behalf Of The Assessee. Since The Issue Is Already A Covered Issue, We Proceed To Dispose Of This Appeal On Hearing The Ld. Dr & Based On Materials Available On Record.

For Appellant: NoneFor Respondent: Shri Bhupendera Anant, Sr. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(iv)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : H : DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2019-20 Anang Pal Jawla, Vs AO, Advocate Vijay Kumar Gupta, Circle-1, Opp. Jain Mandir, Faridabad. Main Bazar, Faridabad, Haryana – 121 004. PAN: AQAPJ1168Q (Applicant) (Respondent) Assessee by : None Revenue by : Shri Bhupendera Anant, Sr. DR Date of Hearing : 09.05.2023 Date of Pronouncement : 10.05.2023 ORDER PER M. BALAGANESH, AM: This appeal in ITA No.579/Del/2022 for AY 2019-20 arises out of the order of the Commissioner of Income Tax (Appeals),…