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 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

Smt Pushplata Chandrawat, Indore vs. The DCIT CPC, Banglore

In the result, the appeal of the assessee is dismissed

ITA 180/IND/2022[2018-19]Status: DisposedITAT Indore06 Apr 2023AY 2018-19

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 Smt. Pushplata Chandrawat, V. The Deputy Commissioner Of Income Tax, Cpc, Bangalore. House No. 34-Bg, Scheme No. 74-C, Vijay Nagar, Indore Pan-Adapc8144L (Appellant) (Respondent) Assessee By: Anil Kumar Garg & Arpit Gaur, Ca Respondent By: Sh. Ashish Porwal, Sr. Dr Date Of Hearing: 01.03.2023 Date Of Pronouncement: 06.03.2023

For Appellant: Anil Kumar Garg & Arpit Gaur, CAFor Respondent: Sh. Ashish Porwal, Sr. DR
Section 12ASection 138Section 143(1)

…filing the income under Section 139(1) of the Income Tax Act? 5. On the merits of this issue, the Ld. AR of the assessee has fairly submitted that the issue now covered by the judgment of Hon’ble Supreme Court in case of Checkmate Services (P.) Ltd. v. CIT-1 448 ITR 518. However, the Ld. AR of the assessee has argued at length on the issue that the CPC, Bangalore has no jurisdiction under Section 143(1) to make the addition/adjustment on account of delay in payment of employees contribution towards PF & ESI when the same was paid before the due date of filing of the return of income under Section 139(1) of the A…

M/S Laurels School and Management Institution P.Ltd., Indore vs. DCIT 1(1), Indore

In the result, the appeal of the assessee is dismissed

ITA 137/IND/2022[2018-19]Status: DisposedITAT Indore06 Apr 2023AY 2018-19

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 M/S. Laurels School & V. The Deputy Commissioner Of Income Tax, Cpc, Bangalore. Management Institutions Pvt. Ltd. 7, Press Complex, A.B. Road, Behind Dainik Bhaskar Press, Indore. Pan-Aaacl4970D (Appellant) (Respondent) Assessee By: Anil Kumar Garg & Arpit Gaur, Ca Respondent By: Sh. Ashish Porwal, Sr. Dr Date Of Hearing: 01.03.2023 Date Of Pronouncement: 06.04.2023

For Appellant: Anil Kumar Garg & Arpit Gaur, CAFor Respondent: Sh. Ashish Porwal, Sr. DR
Section 12ASection 138Section 143(1)Section 36(1)(va)

…filing the income under Section 139(1) of the Income Tax Act? 6. On the merits of this issue, the Ld. AR of the assessee has fairly submitted that the issue now covered by the judgment of Hon’ble Supreme Court in case of Checkmate Services (P.) Ltd. v. CIT-1 448 ITR 518. However, the Ld. AR of the assessee has argued at length on the issue that the CPC, Bangalore has no jurisdiction under Section 143(1) to make the addition/adjustment on account of delay in payment of employees contribution towards PF & ESI when the same was paid before the due date of filing of the return of income under Section 139(1) of the A…

Roshan Hospital, Bhopal vs. DCIT-5(1), Bhopal

In the result, the appeal of the assessee is dismissed

ITA 109/IND/2022[2016-17]Status: DisposedITAT Indore06 Apr 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2016-17 Roshan Hospital, Dcit/Acit, 7-A-B, Govind Garden, 5(1), Bhopal बनाम/ Raisen Road, Govindpura, Vs. Bhopal-462023 (Appellant /Assessee) (Respondent / Revenue) Pan: Aasfr 4278 B Assessee By Ms. Shreya Jain, Ar Revenue By Shri. Ashish Porwal, Sr. Dr Date Of Hearing 01.03.2023 Date Of Pronouncement 06.04.2023

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

…ult before 01-04-2021. 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 Page 3 of 7 Roshan Hospital 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…

The Punjab Produce & Trading Co. Pvt. Ltd., Kolkata vs. A.C.I.T., Circle-4(2), Kolkata

In the result, appeal of the assessee is partly allowed

ITA 518/KOL/2022[2017-2018]Status: DisposedITAT Kolkata31 Mar 2023AY 2017-2018

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2017-18 The Punjab Produce & Assistant Commissioner Of Trading Co. Pvt. Ltd. Income-Tax, Circle-4(2), Birla Building, 4Th Floor, 9/1, Vs. Kolkata. R. N. Mukherjee Road, Kolkata-700001. (Pan: Aabct1705D) (Appellant) (Respondent)

For Appellant: Ms. Vidhi Ladia, CAFor Respondent: Shri P. P. Barman, Addl. CIT
Section 14Section 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2017-18 The Punjab Produce & Assistant Commissioner of Trading Co. Pvt. Ltd. Income-tax, Circle-4(2), Birla Building, 4th Floor, 9/1, Vs. Kolkata. R. N. Mukherjee Road, Kolkata-700001. (PAN: AABCT1705D) (Appellant) (Respondent) Present for: Appellant by : Ms. Vidhi Ladia, CA Respondent by : Shri P. P. Barman, Addl. CIT Date of Hearing : 15.03.2023 Date of Pronouncement : 31.03.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the ass…

Weavings Manpower Solutions Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, CPC, Banglore

In the result, appeal of the assessee is dismissed

ITA 269/MUM/2023[2017-18]Status: DisposedITAT Mumbai31 Mar 2023AY 2017-18
Section 139(1)Section 143(1)Section 143(3)Section 2(24)(x)Section 34(1)(iv)Section 36(1)(va)Section 43B

…ustment of Rs.29,53,516/- u/s. 2(24)(x) r.w.s. 36(1)(va). The ld. CIT(A) after considering the submissions as well as various case laws, held that, now in light of judgment of Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd vs CIT reported in 448 ITR 518 have settled this issue wherein it has been held that the due dates mentioned in Section 36(1)(va) and 43B is deemed income held in trust have to be deposited by the due dates mentioned in the respective welfare acts and that was always the intention of the legislature while enacting the provisions. 3.1. Before us the ld. Counsel for the assesse…

Dieu Consultancy Private Limited, Mumbai vs. Assistant Director of Income Tax, CPC, Banglore

In the result, appeal of the assessee is dismissed

ITA 3204/MUM/2022[2017-2018]Status: DisposedITAT Mumbai31 Mar 2023AY 2017-2018
Section 139(1)Section 143Section 143(1)Section 2(24)(x)Section 36(1)(va)

…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 been t…

Sadakat Ali, Prop S P Enterprises, Sonipat vs. ITO, Ward-4, Sonipat

In the result, the appeal is dismissed

ITA 1709/DEL/2022[2018-19]Status: DisposedITAT Delhi31 Mar 2023AY 2018-19

Bench: Shri Saktijit Deyassessment Year: 2018-19

Section 139(1)Section 143(1)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2018-19 Sadakat Ali, Prop. S P Vs. ITO, Ward-4, Enterprises, Devru Road, Sonipat. Shiv Solony, Gali No.11, Sonipat (Haryana). PAN :AGRPA7294D (Appellant) (Respondent) Appellant by N o n e Respondent by Shri Om Prakash, Sr. DR Date of hearing 20.03.2023 Date of pronouncement 31.03.2023 ORDER This is an appeal by the assessee against order dated 24.05.2022 passed by the National Faceless Appeal Centre (NFAC), Delhi pertaining to assessment year 2018-19. 2 ITA No.1709/Del./2022 2.…

Shantaram Narayan Mhatre, Mumbai vs. ITO, Ward-28(3)(1)/ CPC, Navi Mumbai

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

ITA 222/MUM/2023[2019-20]Status: DisposedITAT Mumbai30 Mar 2023AY 2019-20

Bench: Shri Om Prakash Kant & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Milind S. Chavan
Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 36(1)(va)

…6. In an appeal against the order passed under section 154 of the Act, the learned CIT(A), vide impugned order, dismissed the appeal filed by the assessee by following the decision of the Hon'ble Supreme Court in Checkmate Services Pvt. Ltd. v/s CIT, [2022] 448 ITR 518 (SC) and upheld the disallowance made under section 36(1)(va) of the Act. Being aggrieved, the assessee is in appeal before us. 7. The learned D.R. 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. (supra). Shantaram Nar…

M/S Sarat Chatterjee & Co vs. P Pvt. Ltd., Kolkata

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

ITA 101/KOL/2022[2017-18]Status: DisposedITAT Kolkata29 Mar 2023AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 143(3)Section 144C(13)Section 92C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा" "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 101/Kol/2022 Assessment Year: 2017-18 M/s Sarat Chatterjee & Co. VSP Vs. ACIT, CC-1(1), Kolkata Pvt. Ltd. (PAN: AADCS 6139 A) Appellant / (अपीलाथ") Respondent / ( !यथ") Date of Hearing / सुनवाई 20.02.2023 क$ "त&थ Date of Pronouncement/ 29.03.2023 आदेश उ)घोषणा क$ "त&थ For the Appellant/ Arati Agarwal, A.R Rosy Banjerjee, A.R "नधा"/रती क$ ओर से For the Respo…

Alok Kumar Khaitan, Ranchi vs. Deputy Commissioner of Income Tax/Assistant Commissioner of Income Tax, Circle-1, Ranchi

In the result, both the appeals of the different assessee are dismissed

ITA 51/RAN/2021[2018 -19]Status: DisposedITAT Ranchi29 Mar 2023

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

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 “SMC” BENCH: RANCHI VIRTUAL HEARING AT KOLKATA [Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member] I.T.A. No. 50/RAN/2021 Assessment Year: 2017-18 M/s Ved Textiles & Apparels Vs. DCIT/ACIT, Circle-1, Ranchi (PAN: AAJFV 6077 D) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 51/RAN/2021 Assessment Year: 2018-19 Alok Kumar Khaitan Vs. DCIT/ACIT, Circle-1, Ranchi (PAN: AFAPK 0054 R) Appellant / (अपीलाथ") Respondent / (""यथ") 01.03.2023 Date of Hearing / सुनवाई क" "त"थ Date of Pronouncement / 29.03.2023 आदेश उ"घोषणा क" "त"थ For the Appella…

M/S Ved Textiles & Apparels, Ranchi vs. Deputy Commissioner of Income Tax/Assistant Commissioner of Income Tax, Circle-1, Ranchi

In the result, both the appeals of the different assessee are dismissed

ITA 50/RAN/2021[2017-18]Status: DisposedITAT Ranchi29 Mar 2023AY 2017-18

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

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 “SMC” BENCH: RANCHI VIRTUAL HEARING AT KOLKATA [Before Shri Sanjay Garg, Judicial Member & Shri Rajesh Kumar, Accountant Member] I.T.A. No. 50/RAN/2021 Assessment Year: 2017-18 M/s Ved Textiles & Apparels Vs. DCIT/ACIT, Circle-1, Ranchi (PAN: AAJFV 6077 D) Appellant / (अपीलाथ") Respondent / (""यथ") I.T.A. No. 51/RAN/2021 Assessment Year: 2018-19 Alok Kumar Khaitan Vs. DCIT/ACIT, Circle-1, Ranchi (PAN: AFAPK 0054 R) Appellant / (अपीलाथ") Respondent / (""यथ") 01.03.2023 Date of Hearing / सुनवाई क" "त"थ Date of Pronouncement / 29.03.2023 आदेश उ"घोषणा क" "त"थ For the Appella…

ACIT-Circle-3(1), Gurgaon vs. Teradata India Private Limited, Gurgaon

In the result, the appeals in ITA No

ITA 1431/DEL/2022[2019-20]Status: DisposedITAT Delhi29 Mar 2023AY 2019-20

Bench: Sh. Anil Chaturvedi & Sh. Yogesh Kumar Usasstt. Commissioner Of Vs. M/S. Teradata India Pvt. Income Tax, Circle – 3(1), Ltd., 301-302, Tower 4A, Gurugram S-Block Dlf Corporate Park, Dlf City Phase-Iii, Pan No. Aacct 6715 A Gurugram – 122 002 (Appellant) (Respondent) Assessee By Shri Akshay Uppal, Adv. Revenue By Ms. Sangeeta Yadav, Sr. D.R. Date Of Hearing: 29.03.2023 Date Of Pronouncement: 29.03.2023 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Revenue Is Directed Against The Order Dated 12.05.2022 Passed By The Commissioner Of Income Tax (Appeals)-National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Year 2019-20. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under :- Acit Vs. Teradata India Pvt Ltd. 2 3. Assessee Is A Company Who Had Filed Its Return Of Income On 27.11.2020 For A.Y. 2019-20 Declaring Total Income Of Rs.61,82,86,370 /-. In The Intimation Issued U/S 143(1) Of The Act By Cpc, Bangalore Vide Identification No. Cpc/1920/A6/2014289684 Dated 18.03.2021, The Total Income Was Determined At Rs. 66,49,98,020/- Inter Alia By Disallowing Rs.4,67,11,644/- U/S 36(1)(Va) On Account Of Delayed Deposit Of Employees Contribution Of Pf/Esi.

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

…ESI fund by AO but deleted by CIT(A). 6. Learned DR supported the order of AO and further submitted that the issue of delayed payment has now been settled by Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. and others vs. CIT & others (2022) 448 ITR 518 (SC). She further submitted that the Pune Bench of Tribunal in the case of Cemetile Industries has considered various aspects and by a detailed order held that the delayed deposit of employees contribution cannot be allowed as deduction and the adjustment could even be made in the intimation issued u/s 143(1) of the Act. She further submitted tha…

Transnational Drilling & Minning Associates Private Limited, New Delhi vs. DCIT CPC, New Delhi

In the result, the appeals in ITA No

ITA 1834/DEL/2020[2018-19]Status: DisposedITAT Delhi29 Mar 2023AY 2018-19

Bench: Sh. Anil Chaturvedi & Sh. Yogesh Kumar Ustransnational Drilling & Vs. Dcit Minning Associates Pvt. Cpc Ltd., Luv-303, Agrasen New Delhi Apartment, , Ip Extension, New Delhi-110 092 Pan No. Aadct 1249 C (Appellant) (Respondent) Assessee By --None-- Revenue By Ms. Sangeeta Yadav, Sr. D.R. Date Of Hearing: 29.03.2023 Date Of Pronouncement: 29.03.2023 Order Per Anil Chaturvedi, Am : This Appeal Filed By The Assessee Is Directed Against The Order Dated 15.09.2020 Of The Commissioner Of Income Tax (Appeals)-9, New Delhi Relating To Assessment Year 2018-19. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under :-

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

…) of the Act on account of delayed deposit of PF and ESI dues of the employees. He further submitted that the issue of delayed payment has now been settled by Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. and others vs. CIT & others (2022) 448 ITR 518 (SC). He further submitted that Delhi Bench of Tribunal by following the order of Pune Bench of ITAT in the case of Cemetile Industries have decided the issue. He thus supported the order of lower authorities. 7. We have heard the Learned DR and perused the material available on record. The issue in the present ground is with respect to the disa…

M/S. Castron Technologies Ltd., Kolkata vs. D.C.I.T., Circle - 3(1), Kolkata Now, Circle - 1(1), Kolkata

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

ITA 453/KOL/2022[2019-2020]Status: DisposedITAT Kolkata28 Mar 2023AY 2019-2020

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 37(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा", "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 450 to 453/Kol/2022 Assessment Years: 2013-14, 2016-17, 2018-19 & 2019-20 M/s Castron Technologies Ltd. Vs. DCIT, Circle-3(1), Kolkata (PAN: AABCC 0646 G) Appellant / (अपीलाथ") Respondent / (""यथ") 15.03.2023 Date of Hearing / सुनवाई क" "त$थ Date of Pronouncement 28.03.2023 /आदेश उ'घोषणा क" "त$थ For the Appellant / Shri S. Jhajharia, A.R "नधा"-रती क" ओ…

M/S. Castron Technologies Ltd., Kolkata vs. DCIT, Circle - 3(1), Kolkata Now, Circle-1(1), Kolkata

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

ITA 452/KOL/2022[2018-2019]Status: DisposedITAT Kolkata28 Mar 2023AY 2018-2019

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 37(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा", "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 450 to 453/Kol/2022 Assessment Years: 2013-14, 2016-17, 2018-19 & 2019-20 M/s Castron Technologies Ltd. Vs. DCIT, Circle-3(1), Kolkata (PAN: AABCC 0646 G) Appellant / (अपीलाथ") Respondent / (""यथ") 15.03.2023 Date of Hearing / सुनवाई क" "त$थ Date of Pronouncement 28.03.2023 /आदेश उ'घोषणा क" "त$थ For the Appellant / Shri S. Jhajharia, A.R "नधा"-रती क" ओ…

M/S. Castron Technologies Ltd., Kolkata vs. D.C.I.T., Circle - 3(1), Kolkata

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

ITA 451/KOL/2022[2016-2017]Status: DisposedITAT Kolkata28 Mar 2023AY 2016-2017

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 37(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा", "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 450 to 453/Kol/2022 Assessment Years: 2013-14, 2016-17, 2018-19 & 2019-20 M/s Castron Technologies Ltd. Vs. DCIT, Circle-3(1), Kolkata (PAN: AABCC 0646 G) Appellant / (अपीलाथ") Respondent / (""यथ") 15.03.2023 Date of Hearing / सुनवाई क" "त$थ Date of Pronouncement 28.03.2023 /आदेश उ'घोषणा क" "त$थ For the Appellant / Shri S. Jhajharia, A.R "नधा"-रती क" ओ…

M/S. Castron Technologies Ltd., Kolkata vs. D.C.I.T., Circle - 3(1), Kolkata

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

ITA 450/KOL/2022[2013-2014]Status: DisposedITAT Kolkata28 Mar 2023AY 2013-2014

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 37(1)

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘सी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH: KOLKATA "ी राजेश कुमार, लेखा सद"य एवं "ी संजय शमा", "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. Nos. 450 to 453/Kol/2022 Assessment Years: 2013-14, 2016-17, 2018-19 & 2019-20 M/s Castron Technologies Ltd. Vs. DCIT, Circle-3(1), Kolkata (PAN: AABCC 0646 G) Appellant / (अपीलाथ") Respondent / (""यथ") 15.03.2023 Date of Hearing / सुनवाई क" "त$थ Date of Pronouncement 28.03.2023 /आदेश उ'घोषणा क" "त$थ For the Appellant / Shri S. Jhajharia, A.R "नधा"-रती क" ओ…

A.C.I.T., Circle-2(1), Kolkata vs. M/S. Semall Impex Private Limited, Kolkata

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

ITA 225/KOL/2019[2012-13]Status: DisposedITAT Kolkata28 Mar 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 2Section 36Section 68

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘‘बी’’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH: KOLKATA "ी राजेश कुमार, लेखासद"य एवं "ी संजय शमा", "या"यक सद"य के सम" [Before Shri Rajesh Kumar, Accountant Member & Shri Sonjoy Sarma, Judicial Member] I.T.A. No. 225/Kol/2019 Assessment Year: 2012-13 ACIT, Circle-2(1), Kolkata Vs. M/s Semall Impex Private Limited (PAN: AADCS 6554 P) Appellant / (अपीलाथ") Respondent / (""यथ") 20.12.2022 Date of Hearing / सुनवाई क" "त$थ Date of Conclusion of 24.03.2023 Hearing/ सुनवाई के समापन क" तार%ख Date of Pronouncement/ 28.03.2023 आदेश उ(घोषणा क" "त$थ For the Appellant/ Shri K.…

ITO-28(1)(1), Mumbai vs. Bhupendra Rampratap Singh, Mumbai

ITA 2983/MUM/2022[2018-2019]Status: DisposedITAT Mumbai28 Mar 2023AY 2018-2019

Bench: Shri Kuldip Singh & Shri S Rifaur Rahmanassessment Year: 2018-19

For Appellant: Shri A.M. Shetty, A.RFor Respondent: Shri Anil Gupta, D.R
Section 143(1)Section 143(1)(a)Section 143(3)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 Income Tax Officer- Shri Bhupendra 28(1)(1), Rampratap Singh, C-2, 13, 1st Floor, Room No.329, 3rd Floor, 6th Tower, Vs. Flat No.1, Vashi Railway Station Sector-16, Complex, Vashi, Vashi Navi Mumbai, Navi Mumbai– 400 703 Mumbai – 400 703 PAN: ALAPS9848P (Appellant) (Respondent) CO No.11/M/2023 (Arising out of ITA No.2983/M/2022) Assessment Year: 2018-19 Shri Bhupendra Rampratap Income Tax Officer- Singh, 28(1)(1), C-2/13/1:1, Room No.32…

New Tea Co. Ltd., Kolkata vs. D.C.I.T., Circle-4(2), Kolkata

In the result, appeal of the assessee is partly allowed

ITA 609/KOL/2022[2010-2011]Status: DisposedITAT Kolkata27 Mar 2023AY 2010-2011

Bench: Shri Sajnay Garg & Shri Girish Agrawalassessment Year: 2010-11

For Appellant: Shri Siddarth Agarwal, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT, DR
Section 143(3)Section 2(24)Section 2(24)(x)Section 250(6)Section 3Section 36(1)Section 36(1)(va)Section 37(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA BEFORE SHRI SAJNAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2010-11 New Tea Co. Ltd., Deputy Commissioner of C/o Subash Agarwal & Income Tax, Circle-4(2), Associates, Advocates, Siddha Kolkata. Vs. Gibson, 1, Gibson Lane, Suite 213, 2nd floor, Kolkata- 700069. (PAN: AABCN0928N) (Appellant) (Respondent) Present for: Appellant by : Shri Siddarth Agarwal, Advocate Respondent by : Smt. Ranu Biswas, Addl. CIT, DR Date of Hearing : 10. 01.2023 Date of Pronouncement : 27.03.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMB…