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

Dhruv Buildcon Pvt. Ltd., Kota vs. CIT(A), Udaipur-2, Udaipur

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

ITA 86/JPR/2023[2014-15]Status: DisposedITAT Jaipur10 May 2023AY 2014-15

Bench: Ao Who Ignored The Same.

For Appellant: Shri B.A. Maheshwari, CAFor Respondent: Smt. Runi Pal, Addl.CIT

Section 139Section 143(3)Section 154Section 36(1)(va)Section 43B

…confirmed by the ld. CIT(A). It is not imperative to repeat the facts of the case and the case laws cited by both the parties. The Bench has observed that the recently the Hon’ble Supreme Court has opined 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 6 DHRUV BUILDCON PVT. LTD VS DCIT, CENTRAL CIRCLE-KOTA apply for determination of deductibility of employee’s contribution to PF/ESI. The relev…

Bhanu Parkash Bansal, Jaipur vs. ITO, Ward2(3), Jaipur

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

ITA 133/JPR/2023[2018-19]Status: DisposedITAT Jaipur10 May 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: None (E written submission)For Respondent: Shri A.S. Nehra, Addl. CIT

Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 5

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.133/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2018-19 Shri Bhanu Prakash Bansal cuke The ITO Vs. 86/113, Kumbha Marg, Pratap Nagar Ward -2(3) Jaipur – 302 020 (Raj) Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACBPB 8151 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :None (E written submission) jktLo dh vksjls@Revenue by…

S Zhaveri Pharmakem Pvt.Ltd, Mumbai vs. Pr. Comm of Income Tax -8, Mumbai

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

ITA 254/MUM/2022[2018-19]Status: DisposedITAT Mumbai08 May 2023AY 2018-19

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2018-19 M/S S Zhaveri Pr. Cit-8, Pharmakem Pvt. Ltd., The Asstt. Cit, Circle-8(2)(2), Vs. 109, Shiv Smruti Aayakar Bhavan, M.K. Road, Chambers, 49, Dr. Annie Mumbai-400020. Besant Road, Worli, Mumbai-400018. Pan No. Aajcs 0402 N Appellant Respondent Assessee By : Vasanti Patel Revenue By : Mihita Nair Sr Dr : Date Of Hearing 03/03/2023 : Date Of Pronouncement 08/05/2023 Order

For Appellant: Vasanti PatelFor Respondent: Mihita Nair Sr DR

Section 202Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI ABY T VARKEY (JUDICIAL MEMBER) AND SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) Assessment Year: 2018-19 M/s S Zhaveri Pr. CIT-8, Pharmakem Pvt. Ltd., The Asstt. CIT, Circle-8(2)(2), Vs. 109, Shiv Smruti Aayakar Bhavan, M.K. Road, Chambers, 49, Dr. Annie Mumbai-400020. Besant Road, Worli, Mumbai-400018. PAN No. AAJCS 0402 N Appellant Respondent Assessee by : Vasanti Patel Revenue by : Mihita Nair Sr DR : Date of Hearing 03/03/2023 : Date of pronouncement 08/05/2023 ORDER PER OM PRAKASH KANT, AM This appeal was adjudicated on 19.05.2022, howeve…

Kamal Dixit, Haryana vs. AO Ward-2, Sonepat

In the result, appeal of the assessee is dismissed

ITA 846/DEL/2022[2018-19]Status: DisposedITAT Delhi08 May 2023AY 2018-19

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2018-19 Kamal Dixit, Vs Ao, 240, Vpo-Bhainsra Wali, Ward-2, Ballabgarh, Sonepat. Faridabad, Haryana – 121 004. Pan: Astpd3725G (Applicant) (Respondent) Assessee By : None Revenue By : Shri Anuj Garg, Sr. Dr Date Of Hearing : 01.05.2023 Date Of Pronouncement : 08.05.2023 Order Per M. Balaganesh, Am: This Appeal In Ita No.846/Del/2022 For Ay 2018-19 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/250/2021-22/1035026042(1) Dated 23.08.2021 Against The Order Of Assessment Passed U/S 143(1) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 23.03.2020 By The Ld. Acit, Cpc (Hereinafter Referred To As ‘Ld. Ao’). 2. At The Outset, We Find That The Appeal Preferred By The Assessee Before Us Is Delayed By 189 Days. In View Of The Relaxation Provided By The Hon’Ble Supreme Court In The Light Of Covid 19 Pandemic, We Deem It Fit To Condone The Delay & Admit The Appeal For Adjudication.

For Appellant: NoneFor Respondent: Shri Anuj Garg, Sr. DR

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

…nces of the instant case. 5. We have heard rival submissions and perused the materials available on record. This issue is no longer res integra in view of the decision of the Hon’ble Supreme court in the case of Checkmate Services Pvt. Ltd vs CIT reported in 448 ITR 518. It is not in dispute that the employees contribution to PF and ESI were deposited by the assessee to the Government account beyond the due dates prescribed under the respective acts but well before the due date of filing of return of income u/s. 139(1) of the Act. We find that the recent decision of the Hon’ble Supreme Court had settled the enti…

B and M Chemicals Ltd., Kolkata vs. A.D.I.T., C.P.C., Bengaluru, Bangalore

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

ITA 162/KOL/2023[2020-2021]Status: DisposedITAT Kolkata04 May 2023AY 2020-2021

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH ‘SMC’, KOLKATA [Before Dr. Manish Borad, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 162/Kol/2023 Assessment Year : 2020-21 B and M Chemicals Limited Vs Centralized Processing Centre, . Bengaluru PAN: AACCB 2054 N Appellant Respondent Date of Hearing 13.04.2023 Date of Pronouncement 04.05.2023 For the Assessee Shri Rakesh Jain, AR For the Revenue Shri Vijay Kumar, Addl. CIT ORDER Per Sonjoy Sarma, JM: This appeal in ITA No. 162/Kol/2023 for A.Y. 2020-21 is preferred by the assessee against the order of the Commissioner of Income Tax, N…

M/S. Sainik Intelligence & Security Pvt Ltd., Mumbai vs. Asst Director of Income Tax, Centralised Processing Centre, Bangalore

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

ITA 255/MUM/2023[2020-21]Status: DisposedITAT Mumbai04 May 2023AY 2020-21

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm M/S. Sainik Intelligence & Security Pvt. Asst. Dit, Centralized Processing Ltd. Centre, Bangalore Shoop 25, Suraj Plaza, Chandulal Wadi, Vs. Station Road, Bhayander (W), Thane-401 101 Pan/Gir No. Aaics 5302 E (Appellant) : (Respondent) : Ms. Dinkle Haria Assessee By Revenue By : Shri A. N. Bhalekar : 02.05.2023 Date Of Hearing Date Of Pronouncement : 04.05.2023

For Respondent: Shri A. N. Bhalekar

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM M/s. Sainik Intelligence & Security Pvt. Asst. DIT, Centralized Processing Ltd. Centre, Bangalore Shoop 25, Suraj Plaza, Chandulal Wadi, Vs. Station Road, Bhayander (W), Thane-401 101 PAN/GIR No. AAICS 5302 E (Appellant) : (Respondent) : Ms. Dinkle Haria Assessee by Revenue by : Shri A. N. Bhalekar : 02.05.2023 Date of Hearing Date of Pronouncement : 04.05.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of…

M/S Ready Roti India Pvt. Ltd., F-28, Riico Industrial Area, Sare Khurd, Alwar vs. ACIT/DCIT, Circle-6, Jaipur

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

ITA 94/JPR/2023[2017-18]Status: DisposedITAT Jaipur03 May 2023AY 2017-18

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Mrs. RuniPal, Addl. CIT-DR

Section 2Section 28Section 36(1)Section 36(1)(va)Section 43B

…tribution and the contribution has been deposited beyond the date stipulated under the relevantFund Act. 5. Though the quarrel is no more res integra, as it has been settledby the decision of the Hon'ble Supreme Court in the case of Checkmate Services Pvt Ltd 143 Taxmann.com 178. But, before us, the decision ofthe co-ordinate bench at Mumbai has been placed in the case of PRPackaging Service in ITA No. 2376/MUM/2022 and it has been seriouslyargued that the co-ordinate bench has considered the decision of theHon'ble Supreme Court and yet decided the quarrel in favour of theassessee and against the Revenue. 6. Anot…

Ravi Agarwal, Jaipur vs. DCIT Circle 7, Jaipur

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

ITA 72/JPR/2023[2019-20]Status: DisposedITAT Jaipur03 May 2023AY 2019-20

Bench: The Due Date Of Filing Of Itr. 2. The Ld. Cit(A) Erred In Law & On Facts Of Confirming The Addition Of Rs.22,995/- Being Double Addition Of Speculative Income.’’

For Appellant: Shri Vivek Bhargava, CAFor Respondent: Smt. Monisha Choudhary, Addl.CIT

Section 2(24)(x)Section 3Section 36(1)(va)

…confirmed by the ld. CIT(A). It is not imperative to repeat the facts of the case and the case laws cited by both the parties. The Bench has observed that the recently the Hon’ble Supreme Court has opined 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 Judgement of Hon’ble Supreme Court in…

A September Home Lifestyle Private Limited, Jaipur vs. ITO Ward 1(1), Jaipur

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

ITA 40/JPR/2023[2018-19]Status: DisposedITAT Jaipur03 May 2023AY 2018-19

Bench: Due Date Of Deposit As Mentioned In Relevant Act Despite The Fact That The Amount Was Deposited In The Relevant Fund Before Due Date Of Filing Of Income Tax Return Under Income Tax Act, 1961.’’

For Appellant: Shri Mudit Jain, CAFor Respondent: Ms. Chanchal Meena, Addl. CIT-DR

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

M/S. Mtr Maiya'S, Bengaluru vs. Income-Tax Officer, Ward-6(2)(1), Bangalore

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

ITA 95/BANG/2023[2018-19]Status: DisposedITAT Bangalore02 May 2023AY 2018-19

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

For Appellant: Shri Ravishankar S.V., AdvocateFor Respondent: Shri P. Suresh Rao, Addl. CIT(DR)(ITAT), Bengaluru

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2018-19 M/s. MTR Maiya’s, Vs. The Income Tax Officer, No.14, Lalbagh Road, Ward 6(2)(1), Lalbagh Highway, Bangalore. Bengaluru – 560 027. PAN: AAOFM 2551N APPELLANT RESPONDENT Appellant by : Shri Ravishankar S.V., Advocate Respondent by : Shri P. Suresh Rao, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.04.2023 Date of Pronouncement : 02.05.2023 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed against the order…

Swastic Oil Industries, Jaipur vs. ACIT Circle -7, Jaipur

In the result the appeal of the assessee in ITA No

ITA 35/JPR/2023[2019-20]Status: DisposedITAT Jaipur02 May 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 M/s. Swastic Oil Industries F-5-F8, Industrial Area Newai, Tonk 304 021 cuke Vs. The ACIT Circle-7 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ

For Appellant: Shri Devang Gargieya, AdvFor Respondent: Shri A.S. Nehra, Addl. CIT

Section 143(1)Section 234ASection 36(1)(va)Section 37(1)Section 43B

…onfirmed by the ld. CIT(A). It is not imperative to repeat the facts of the case and the case laws cited by both the parties. The Bench has observed that the recently the Hon’ble Supreme Court has opined 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 10 ITA 34/JP/2023 SWASTIC OIL INDUSTRIES VS ACIT, CIRCLE-7, JAIPUR 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/E…

Swastic Oil Industires, Jaipur vs. ACIT Circle -7, Jaipur

In the result the appeal of the assessee in ITA No

ITA 34/JPR/2023[2018-19]Status: DisposedITAT Jaipur02 May 2023AY 2018-19

For Appellant: Shri Devang Gargieya, AdvFor Respondent: Shri A.S. Nehra, Addl. CIT

Section 143(1)Section 234ASection 36(1)(va)Section 37(1)Section 43B

Dynasty Modular Furnitures Private Limited, Jaipur vs. DCIT Central Circle-1, Jaipur

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

ITA 99/JPR/2023[2020-21]Status: DisposedITAT Jaipur01 May 2023AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri A.S. Nehra, Addl. CIT

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 2(24)(x)Section 36(1)(va)

…confirmed by the ld. CIT(A). It is not imperative to repeat the facts of the case and the case laws cited by both the parties. The Bench has observed that the recently the Hon’ble Supreme Court has opined 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 Judgement of Hon’ble Supreme Court…

Icomm Tele Limited, Hyderabad vs. DCIT, Circle-2(1), Hyderabad

In the result, ITA No.130/Hyd/2023 for the A

ITA 60/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Apr 2023AY 2018-19

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri Kumar Aditya, DR

Section 139(1)Section 143(2)Section 143(3)Section 36(1)Section 36(1)(va)Section 43B

…ITA Nos 130 and 60 of 2023 Icomm Tele Ltd Hyderabad आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri K. Narasimha Chary, Judicial Member ITA Nos.130 & 60/Hyd/2023 Assessment Years: 2014-15 & 2018-19 Icomm Tele Ltd Vs. Dy. C. I. T Hyderabad Circle 2(1) PAN:AAECA1326Q Hyderabad (Appellant) (Respondent) Assessee by: Shri S. Rama Rao, Advocate Revenue by: Shri Kumar Aditya, DR Date of hearing: 19/04/2023 Date of pronouncement: 28/04/2023 ORDER Per R.K. Panda, A.M ITA 130/Hyd/2023 filed by the assessee is direct…

Icomm Tele Limited, Hyderabad vs. DCIT, Circle-2(1), Hyderabad

In the result, ITA No.130/Hyd/2023 for the A

ITA 130/HYD/2023[2014-15]Status: DisposedITAT Hyderabad28 Apr 2023AY 2014-15

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri Kumar Aditya, DR

Section 139(1)Section 143(2)Section 143(3)Section 36(1)Section 36(1)(va)Section 43B

Honourable Packaging P Ltd, Dhar vs. The DCIT 1(1), Indore

In the result, the appeal of the assessee is dismissed

ITA 348/IND/2022[2017-18]Status: DisposedITAT Indore28 Apr 2023AY 2017-18

Bench: The Due Date Of Filing Of The Income Tax Return & Can It Be Disallowed In The 143(1).

Section 143(1)Section 143(1)(a)Section 154Section 2Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (Conducted Through Virtual Court) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri B.M. Biyani, Accountant Member Assessment Year: 2017-18 Honourable Packaging The DCIT-1(1), Indore Pvt. Ltd. (Respondent) Plot No. 640-A, Sector- Vs 3, Industrial Area, Pithampur, Dhar-454775, M.P. India PAN: AACCH4036N (Appellant) Assessee Represented : None Revenue Represented : Shri Ashish Porwal, Sr. DR Date of hearing : 21-02-2023 Date of pronouncement : 28-04-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by th…

Anil Prakash Tyagi, Jabapur vs. ADIT, CPC, Bengaluru

In the result, the appeal of the assessee is dismissed

ITA 342/IND/2022[2018-19]Status: DisposedITAT Indore28 Apr 2023AY 2018-19

Bench: The Due Date Of Filing Of The Income Tax Return & Can It Be Disallowed In The Intimation Passed U/S. 143(1) Intimation.

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

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (Conducted Through Virtual Court) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri B.M. Biyani, Accountant Member Assessment Year: 2018-19 Anil Prakash Tyagi The ADIT, C.P.C., 455/12, Grenadiers Bengaluru Regt, Cantt, Vs (Respondent) Jabalpur Cantt, Jabalpur-482001, M.P. PAN: AAMPT1851A (Appellant) Assessee Represented : Ms. Shradha Piplodia, Adv. Revenue Represented : Shri Ashish Porwal, Sr. DR Date of hearing : 21-02-2023 Date of pronouncement : 28-04-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is file…

Ashok Kumar, New Delhi vs. ITO, Ward-1(5), New Delhi

In the result, the appeal is partly allowed

ITA 186/DEL/2023[2018-19]Status: DisposedITAT Delhi27 Apr 2023AY 2018-19

Bench: Shri Saktijit Deyassessment Year: 2018-19

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2018-19 Ashok Kumar, Vs. ITO, Ward 1(5), C/o The Tax Chamber, Gurgaon Advocates & Legal Advisors, C-177, Defence Colony, LGF, New Delhi-1100 24 PAN :BBOPK6740B (Appellant) (Respondent) Appellant by Ms. Swati Talwar, Adv. Respondent by Shri Om Parkash, Sr. DR Date of hearing 13.04.2023 Date of pronouncement 27 .04.2023 ORDER This is an appeal by the assessee against order dated 06.02.2023 passed by the National Faceless Appeal Centre (NFAC) for the assessment year 2018-19. 2 ITA N…

ITO, Ward-5, Rohtak vs. Rajbir L/H Shri Rajesh, Rohtak

In the result, the appeal of the Revenue stands allowed

ITA 2576/DEL/2022[2017-18]Status: FixedITAT Delhi27 Apr 2023AY 2017-18

Bench: Shri Shamim Yahya & Shri Challa Nagendra Prasad[Assessment Year: 2017-18]

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘F’: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER [Assessment Year: 2017-18] ITO, Shri Rajbir deceased through Shri Ward-5, Aayakar Bhawan, Rajesh Legal Heir, Delhi Road, Vs H. No.778/1, Saini Anandpura, Opp. Mansarover Park, Rohtak (Haryana)-124001 Rohtak-124001(Harayana) PAN-AEVPK9918C Revenue Assessee Revenue by Sh. Shankar Gupta, Sr. DR Assessee by None Date of Hearing 26.04.2023 Date of Pronouncement 27.04.2023 ORDER PER SHAMIM YAHYA, AM, This appeal by the Revenue is directed against the order…

Orm Engineering P.Ltd, Faridabad vs. ACIT, Circle-2(1), Faridabad

In the result, all the aforesaid appeals filed by assessees stand dismissed

ITA 2285/DEL/2022[2019-20]Status: DisposedITAT Delhi27 Apr 2023AY 2019-20

For Appellant: Shri Sourbh Sharma, AdvocateFor Respondent: Shri B.M. Singh, Sr. DR

Section 139Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘G’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER and SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER 1. ITA No.2239/Del./2022 (ASSESSMENT YEAR : 2017-18) 2. ITA No.2240/Del./2022 (ASSESSMENT YEAR : 2017-18) 3. ITA No.2241/Del./2022 (ASSESSMENT YEAR : 2018-19) Jindal Saw Limited, vs. ACIT, Circle 13 (2), 28, Najafgarh Road, Delhi. Moti Nagar, West Delhi, Delhi – 110 015. (PAN : AABCS7280C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sourbh Sharma, Advocate REVENUE BY : Shri B.M. Singh, Sr. DR 4. ITA No.2285/Del./2022 (ASSESSMENT YEAR : 2019-20) ORM Engineeri…