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

Macrotech Deveopers Limited (Sucessor to Shreeniwas Cotton Mills Limited, Mumbai vs. Dy Commissioner of Income Tax, Central Range-7(3), Mumbai

In the result appeal of the learned assessing officer and assessee are partly allowed

ITA 2040/MUM/2022[2016-17]Status: DisposedITAT Mumbai27 Mar 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm M/S. Macrotech Developers Limited (Successor Of Shreeniwas Cotton Dcit, Cc-7(3) Mills Ltd) 412, 4Th Floor, 17G, Vardhaman Room No. 655, Aayakar Bhavan, Vs. M.K.Road, Mumbai-400 020 Chamber, Cawasji Patel Street, Fort Mumbai-400 001 (Appellant) (Respondent) M/S. Macrotech Developers Limited (Successor Of Shreeniwas Cotton Mills Ltd) Dcit, Cc-7(3) 412, 4Th Floor, 17G, Vardhaman Room No. 655, Aayakar Bhavan, Vs. Chamber, Cawasji Patel Street, M.K.Road, Mumbai-400 020 Fort Mumbai-400 001 (Appellant) (Respondent) Pan No. Aaacl1490J Assessee By : Shri Niraj Sheth Revenue By : Shri Asif Karmali

For Appellant: Shri Niraj ShethFor Respondent: Shri Asif Karmali

Section 115JSection 14ASection 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM M/s. Macrotech Developers Limited (Successor of Shreeniwas Cotton DCIT, CC-7(3) Mills Ltd) 412, 4th Floor, 17G, Vardhaman Room No. 655, Aayakar Bhavan, Vs. M.K.Road, Mumbai-400 020 Chamber, Cawasji Patel Street, Fort Mumbai-400 001 (Appellant) (Respondent) M/s. Macrotech Developers Limited (Successor of Shreeniwas Cotton Mills Ltd) DCIT, CC-7(3) 412, 4th Floor, 17G, Vardhaman Room No. 655, Aayakar Bhavan, Vs. Chamber, Cawasji Patel Street, M.K.Road, Mumbai-400 020 Fort Mumbai-400 001 (Appellant) (R…

Harcharan Dass Gupta, Delhi vs. DCIT Circle-62(1), Delhi

In the result, the appeal filed by the assessee is partly allowed

ITA 1013/DEL/2022[2017-18]Status: DisposedITAT Delhi24 Mar 2023AY 2017-18

For Appellant: Ms Mansi Jain, CAFor Respondent: Shri Pankaj Khanna, Sr. DR

Section 139Section 143(1)Section 201Section 37Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : B : NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI C.M. GARG, JUDICIAL MEMBER Assessment Year: 2017-18 Harcharan Dass Gupta, Vs. DCIT, 103, Sai Bhawan, Circle-62(1), Commercial Complex, Delhi. Ranjeet Nagar, New Delhi – 110 008. PAN: AACFH1981P (Appellant) (Respondent) Assessee by : Ms Mansi Jain, CA Revenue by : Shri Pankaj Khanna, Sr. DR Date of Hearing : 27.02.2023 Date of Pronouncement : 24.03.2023 ORDER PER C.M. GARG, JM: This appeal filed by the assessee is directed against the order dated 28.03.2022 of the CIT(A)-29, New Delhi, relating…

Sudhakar Rao Dondapati, Hyderabad vs. ITO, Ward-13(3), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 129/HYD/2023[2018-19]Status: DisposedITAT Hyderabad21 Mar 2023AY 2018-19

Bench: Shri Laliet Kumarआ.अपी.सं/Ita No. 129/Hyd/2023 (निर्धारण वर्ा/Assessment Year: 2018-19) Sudhakar Rao Dondapati, Income Tax Officer, Hyderabad Vs. Ward-13(3), [Pan No. Aeupr8022H] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri T. Balaji, Ar रधजस्‍व द्वधरध/Revenue By: Shri Waseem Ur Rehman, Dr सुिवधई की तधरीख /Date Of Hearing: 21/03/2023 घोर्णध की तधरीख /Pronouncement On: 21/03/2023

For Appellant: Shri T. Balaji, ARFor Respondent: Shri Waseem UR Rehman, DR

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

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “SMC”, HYDERABAD BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER आ.अपी.सं/ITA No. 129/Hyd/2023 (निर्धारण वर्ा/Assessment Year: 2018-19) Sudhakar Rao Dondapati, Income Tax Officer, Hyderabad Vs. Ward-13(3), [PAN No. AEUPR8022H] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri T. Balaji, AR रधजस्‍व द्वधरध/Revenue by: Shri Waseem UR Rehman, DR सुिवधई की तधरीख /Date of hearing: 21/03/2023 घोर्णध की तधरीख /Pronouncement on: 21/03/2023 आदेश / ORDER Aggrieved by the order dated 28/12/2022 p…

Khyber Industries Private Limited, Srinagar vs. Deputy Commissioner of Income Tax Circle, Srinagar

In the result, the appeal of the assessee bearing ITA No

ITA 31/ASR/2022[2018-19]Status: DisposedITAT Amritsar21 Mar 2023AY 2018-19

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

Section 115JSection 139(1)Section 143(1)Section 2(24)Section 250oSection 36(1)Section 36(1)(va)Section 43B

…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.31/Asr/2022 Assessment Year: 2018-19 Khyber Industries (P) Ltd. 1, Vs. Central Processing Centre Near Hyderpora Flyover, Bye Income Tax Department, Pass Hyderpora, Srinagar (J & Bangalore. 560500. K). [PAN:AAACK7457J] (Respondent) (Appellant) Appellant by Sh. P. K. Misra, CA Respondent by Sh. Prashant Singh, Sr. DR Date of Hearing 15.03.2023 21.03.2023 Date of Pronouncement ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed…

M/S Beltex Rubber India, Jalandhar vs. Income Tax Officer Ward- 1 (1), Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 9/ASR/2023[2019-20]Status: DisposedITAT Amritsar17 Mar 2023AY 2019-20

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

Section 143(1)Section 250o

…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. Nos. 8 & 9/Asr/2023 Assessment Year: 2018-19 & 2019-20 M/s Beltex Rubber India, New Vs. ITO, Ward-1(1), colony, Aman Nagar, Jalandhar, Jalandhar. Punjab. [PAN: AAAFB6664R] (Respondent) (Appellant) Appellant by None: (Written submission) Respondent by Sh. Prashant Singh, Sr. DR Date of Hearing 13.03.2023 Date of Pronouncement 17 .03.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeals of the assessee are directed against the order of the ld. Commissio…

M/S Beltex Rubber India, Jalandhar vs. Income Tax Officer Ward - 1 (1), Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 8/ASR/2023[2018-19]Status: DisposedITAT Amritsar17 Mar 2023AY 2018-19

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

Section 143(1)Section 250o

M/S Capital Tours(India) Pvt. Ltd, Kolkata vs. ITO, Ward-12(1), Kolkata

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

ITA 507/KOL/2020[2015-16]Status: DisposedITAT Kolkata16 Mar 2023AY 2015-16

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.507/Kol/2020 Assessment Year: 2015-16 M/S Capital Tours (India) Pvt. Ltd..............................………...…..…Appellant 1, J Embassy Building, 4, Shakepeare Sarani, Kolkata- 700 071. [Pan: Aabcc2821K] Vs. Ito, Ward-12(1), Kolkata......................................................…..…..Respondent Appearances By: Shri Miraj D Shah, Ar, Appeared On Behalf Of The Appellant. Shri P. P Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : January 17, 2023 Date Of Pronouncing The Order : March 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 07.06.2019 Of The Commissioner Of Income Tax (Appeals)-17, Kolkata [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: “1. That The Order Passed By The Ld. Cit (Appeals)-17, Kolkata U/S 250 Confirming The Additions & Disallowances Made By Learned Assessing Officer Is Wrong In The Law & Facts Of The Case. 2. That The Ld. Cit (Appeals) - 17, Kolkata Erred In Law As Well As On Facts Of The Case By Confirming The Disallowance Of Employee'S Contribution For

Section 14ASection 2(24)Section 250Section 3Section 36(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.507/Kol/2020 Assessment year: 2015-16 M/s Capital Tours (India) Pvt. Ltd..............................………...…..…Appellant 1, J Embassy Building, 4, Shakepeare Sarani, Kolkata- 700 071. [PAN: AABCC2821K] vs. ITO, Ward-12(1), Kolkata......................................................…..…..Respondent Appearances by: Shri Miraj D Shah, AR, appeared on behalf of the…

Incedo Technology Solutions Limited, Delhi vs. DCIT Circle -10(1), Delhi

In the result, the appeals in ITA No

ITA 460/DEL/2022[2017-18]Status: DisposedITAT Delhi16 Mar 2023AY 2017-18

Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 43B

…see. 6. Learned DR on the other hand supported the order of lower authorities 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). Incedo Technology Solutions Limited vs. DCIT 5 7. 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 of delayed deposit of employee’s contribution of PF & ESI in the intimation passed u/s 143(1) of the Act. We find that Hon’ble Supreme Court i…

National Housing Bank, New Delhi vs. JCIT, Special Range-6, New Delhi

In the result, the appeals in ITA No

ITA 1242/DEL/2022[2019-20]Status: HeardITAT Delhi16 Mar 2023AY 2019-20

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

…DIT 4 6. Learned DR on the other hand supported the order of lower authorities 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). 7. 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 of delayed deposit of employee’s contribution of PF & ESI in the intimation passed u/s 143(1) of the Act. We find that Hon’ble Supreme Court in the case of Checkmate Services Pvt. Ltd. (su…

Income Tax Officer, Ward - 1 (1), Dibrugarh vs. Banamalie Tea Estate, Dibrugarh

In the result, the appeal of the Revenue stands allowed

ITA 46/GTY/2022[2020-21]Status: DisposedITAT Guwahati15 Mar 2023AY 2020-21

Bench: Shri Sanjay Gargi.T.A. No.46/Gty/2022 Assessment Year: 2020-21 Ito, Ward-1(1), Dibrugarh..…...…….....…..................….…… Appellant Vs. Banamalie Tea Estate……....……........………..…...…..…..... Respondent 4Th Floor, Pushkara House, Natun Gaon, Nh-37, Dibrugarh, Assam-786008. [Pan: Aabfb5352K] Appearances By: Shri Aakash Agarwal, Fca, Appeared On Behalf Of The Appellant. Shri N.T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 15, 2023 Date Of Pronouncing The Order : March 15, 2023

Section 2Section 2(24)Section 2(24)(x)Section 250Section 3Section 36Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI ‘SMC’ BENCH, GAUHATI VIRTUAL HEARING AT KOLKATA "ी संजय गग", "या"यक सद"य के सम" Before Shri Sanjay Garg, Judicial Member I.T.A. No.46/GTY/2022 Assessment Year: 2020-21 ITO, Ward-1(1), Dibrugarh..…...…….....…..................….…… Appellant vs. Banamalie Tea Estate……....……........………..…...…..…..... Respondent 4th Floor, Pushkara House, Natun Gaon, NH-37, Dibrugarh, Assam-786008. [PAN: AABFB5352K] Appearances by: Shri Aakash Agarwal, FCA, appeared on behalf of the appellant. Shri N.T. Sherpa, JCIT-DR, appeared on behalf of the Respondent. Date of concluding the heari…

Sihw Bachan Singh, Chirang vs. CIT (Appeals), Delhi

In the result, the appeal of the assessee stands dismissed

ITA 12/GTY/2022[2019-20]Status: DisposedITAT Guwahati15 Mar 2023AY 2019-20

Bench: Shri Sanjay Gargi.T.A. No.12/Gty/2022 Assessment Year: 2019-20 Shiw Bachan Singh……...……......…..........…..................….…… Appellant Brpl Main Gate, Dhaligaon, Assam-783385. [Pan: Axlps2160F] Vs. Ito, Ward-2, Bongaigaon.………....……........…...…...…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 15, 2023 Date Of Pronouncing The Order : March 15, 2023

Section 2Section 2(24)Section 2(24)(x)Section 250Section 3Section 36Section 36(1)Section 36(1)(iv)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI ‘SMC’ BENCH, GAUHATI VIRTUAL HEARING AT KOLKATA "ी संजय गग", "या"यक सद"य के सम" Before Shri Sanjay Garg, Judicial Member I.T.A. No.12/GTY/2022 Assessment Year: 2019-20 Shiw Bachan Singh……...……......…..........…..................….…… Appellant BRPL Main Gate, Dhaligaon, Assam-783385. [PAN: AXLPS2160F] vs. ITO, Ward-2, Bongaigaon.………....……........…...…...…..…..... Respondent Appearances by: None appeared on behalf of the appellant. Shri N.T. Sherpa, JCIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : March 15, 2023 Date of pronouncing the…

Banshidhar Sewbhagovan & Co., Dibrugarh vs. Deputy Commissioner of Income Tax, Circle-1, Dibrugarh

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

ITA 63/GTY/2021[2019-20]Status: DisposedITAT Guwahati15 Mar 2023AY 2019-20

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradi.T.A. No.63/Gty/2021 Assessment Year: 2019-20 Banshidhar Sewbhagovan & Co, Dibrugarh......................……….……Appellant 5Th Floor, Juction Mall, R.K.B. Path, Dibrugarh, Assam- 786001. [Pan: Aadfb7460J] Vs. Dcit, Circle-1, Dibrugarh ……..…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 02, 2023 Date Of Pronouncing The Order : February 15, 2023 Order Per Manish Borad: This Appeal At The Instance Of The Assessee Pertaining To The Assessment Year (In Short “Ay”) 2019-20 Is Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] Dated 22.09.2021 Which Is Arising Out Of The Order U/S 143(3) Of The Assessing Officer Dated 01.05.2020. 2. The Case Was Called For. None Appeared For The Assessee. In The Past, Various Notices Have Been Served Through Rpad But There Is No Compliance. We, Therefore, Deem It Fit To Hear This Appeal With The Assistance Of Ld. Dr & The Available Records. 3. From The Perusal Of The Grounds Of Appeal, The Grievance Of The Assessee Is Two-Fold. Firstly, The Ld. Cit(A) Erred In Confirming Disallowance U/S 36(1)(Va) R.W.S 2(24)(X) Of The Act For The Delay Of

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GAUHATI VIRTUAL HEARING AT KOLKATA Before Shri Rajpal Yadav, Vice-President and Shri Manish Borad, Accountant Member I.T.A. No.63/GTY/2021 Assessment Year: 2019-20 Banshidhar Sewbhagovan & Co, Dibrugarh......................……….……Appellant 5th Floor, Juction Mall, R.K.B. Path, Dibrugarh, Assam- 786001. [PAN: AADFB7460J] vs. DCIT, Circle-1, Dibrugarh ……..…............…….......................…..…..Respondent Appearances by: None appeared on behalf of the appellant. Shri N.T. Sherpa, JCIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing…

Natural Panel Industries Private Limited, Margherita vs. Income Tax Officer, Ward-1, Digboi

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

ITA 44/GTY/2021[2018-19]Status: DisposedITAT Guwahati15 Mar 2023AY 2018-19

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradi.T.A. No.44/Gty/2021 Assessment Year: 2018-19 Natural Panel Industries Pvt. Ltd………….......................……….……Appellant 1 No. Makum Pather, P.O. Margherita, Tinsukia, Assam – 786181. [Pan: Aaacw1839J] Vs. Ito, Ward-1, Digboi…… ……..…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 02, 2023 Date Of Pronouncing The Order : March 15, 2023 Order Per Manish Borad: This Appeal Is At The Instance Of The Assessee Pertaining To The Assessment Year 2018-19 Is Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] Dated 16.03.2021. 2. Though The Assessee Has Filed Adjournment Application But Looking To The Grounds Of Appeal Which Leads To Disallowance Of Employees’ Contribution To Pf & Esi At Rs.6,26,597/- & Since The Issue Has Already Been Decided By The Hon’Ble Apex Court In Favour Of The Revenue, We Decide To Hear The Appeal With The Assistance Of The Ld. Dr, Since, Even If The Assessee Has Appeared, There Would Be No Change In The Outcome Of This Appeal. 3. From The Grounds Of Appeal, We Notice That So Far As The Disallowance Of Pf & Esi Is Concerned, We Find That The Hon’Ble

Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GAUHATI VIRTUAL HEARING AT KOLKATA Before Shri Rajpal Yadav, Vice-President and Shri Manish Borad, Accountant Member I.T.A. No.44/GTY/2021 Assessment Year: 2018-19 Natural Panel Industries Pvt. Ltd………….......................……….……Appellant 1 No. Makum Pather, P.O. Margherita, Tinsukia, Assam – 786181. [PAN: AAACW1839J] vs. ITO, Ward-1, Digboi…… ……..…............…….......................…..…..Respondent Appearances by: None appeared on behalf of the appellant. Shri N.T. Sherpa, JCIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : Fe…

Sri. Girish Somappa Poojary, Bengaluru vs. The Income Tax Officer - Ward-6(2)(3), Bengaluru

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

ITA 45/BANG/2023[2018-19]Status: DisposedITAT Bangalore14 Mar 2023AY 2018-19

For Appellant: Shri Prathik.P, CA

Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment Year : 2018-19 Shri Girish Somappa Poojary, Sy No. 03/01, Sree The Income Tax Muneshwara Estate, Officer, 1st Floor, Tumkur Road, Ward – 6 (2)(3), Peenya Industrial Estate, Bengaluru. Vs. Bengaluru – 560 058. PAN: AMYPP8436B APPELLANT RESPONDENT Assessee by : Shri Prathik.P, CA : Dr. Shankar Prasad K, Addl. Revenue by CIT (DR) Date of Hearing : 14-03-2023 Date of Pronouncement : 14-03-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has…

Manipal Singh Walia (L/H of Kirpal Singh), New Delhi vs. ITO, Ward- 52(1), Delhi

In the result, the appeals of the assessee stand allowed for statistical purposes

ITA 182/DEL/2023[2019-20]Status: DisposedITAT Delhi14 Mar 2023AY 2019-20

For Appellant: Shri Sameer Kapoor, CAFor Respondent: Shri Om Prakash, Sr. DR

Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER ITA No.181/Del./2023 (ASSESSMENT YEAR : 2018-19) ITA No.182/Del./2023 (ASSESSMENT YEAR : 2019-20) Manipal Singh Walia, vs. ITO, Ward 52 (4), (Legal Heir of Kirpal Singh), Delhi. B-1A, 88A, Janakpuri, New Delhi – 110 058. (PAN : AAHPW6887G) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sameer Kapoor, CA REVENUE BY : Shri Om Prakash, Sr. DR Date of Hearing : 09.03.2023 Date of Order : 1403.2023 ORDER These appeals by the assessee are directed against the respective orders of National Faceless Appeal Cent…

Manipal Singh Walia (L/H of Kirpal Singh), New Delhi vs. ITO Ward 52(4), Delhi

In the result, the appeals of the assessee stand allowed for statistical purposes

ITA 181/DEL/2023[2018-19]Status: DisposedITAT Delhi14 Mar 2023AY 2018-19

For Appellant: Shri Sameer Kapoor, CAFor Respondent: Shri Om Prakash, Sr. DR

Section 36(1)(va)

Shri Arun Kumar Shrivastava, Indore vs. Asstt, Director of Income Tax, Indore

ITA 98/IND/2022[2018-19]Status: DisposedITAT Indore13 Mar 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Shri Arun Kumar Adit, Cpc, Shrivastava, Bangalore 9, Shakti Nagar, Vs. Kanadia Road, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aopps 9595 H Assessee By Shri Soumya Bomb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.01.2023 Date Of Pronouncement 13.03.2023

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Shri Arun Kumar ADIT, CPC, Shrivastava, Bangalore 9, Shakti Nagar, Vs. Kanadia Road, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AOPPS 9595 H Assessee by Shri Soumya Bomb, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 31.01.2023 Date of Pronouncement 13.03.2023 O R D E R Per B.M. Biyani, AM: Feeling aggrieved by appeal-order dated 14.07.2022, passed by learned Commissioner…

The ADIT CPC, Bengaluru vs. Sunderlal Moolchand Jain, Indore

The appeal of the assessee is dismissed

ITA 213/IND/2022[2018-19]Status: DisposedITAT Indore13 Mar 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S Sunderlal Moolchand Adit, Cpc, Jain Tobacconist Private Bangalore Limited, Vs. 31, Kacchi Mohalla, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaecs 7779 P Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.02.2023 Date Of Pronouncement 13.03.2023

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s Sunderlal Moolchand ADIT, CPC, Jain Tobacconist Private Bangalore Limited, Vs. 31, Kacchi Mohalla, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAECS 7779 P Assessee by Shri S.N. Agrawal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 06.02.2023 Date of Pronouncement 13.03.2023 O R D E R Per B.M. Biyani, AM: Feeling aggrieved by appeal-order dated 29.04.2021, passed by le…

M/S Vijay Pulses, Indore vs. The ACIT 4(1), Indore

In the result, the appeal of the assessee is dismissed

ITA 205/IND/2022[2018-19]Status: DisposedITAT Indore13 Mar 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Vijay Pulses, Dcit, Cpc, 12, Sajan Nagar, Bangalore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaafv 9714 E Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 30.01.2023 Date Of Pronouncement 13.03.2023

Section 139(1)Section 143(1)(a)Section 143(1)(iv)Section 154Section 43B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s. Vijay Pulses, DCIT, CPC, 12, Sajan Nagar, Bangalore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAAFV 9714 E Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 30.01.2023 Date of Pronouncement 13.03.2023 O R D E R Per B.M. Biyani, AM: Feeling aggrieved by appeal-order dated 14.07.2022, passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld…

Smt Premsheela Devi Ranjeet Singh, Mumbai vs. Adic (CPC), Bangalore

ITA 2265/MUM/2021[2019-20]Status: DisposedITAT Mumbai10 Mar 2023AY 2019-20

Bench: Shri Vikas Awasthy & Shri Amarjit Singh आअसं.2265/मुं/ 2021("न.व. 2019-20) Smt. Premsheela Devi Ranjeet Singh, 2Nd Floor, Gala No.202, Hasti Industrial Premises, Plot No.798, Midc Area, Midc, Navi Mumbai 400 710 Pan: Cznps-0590-R ...... अपीलाथ" /Appellant

For Appellant: NoneFor Respondent: Shri Abhishek Kumar Singh

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

…आयकर अपील"य अ"धकरण मुंबई पीठ “एस एम सी ”, मुंबई पीठ "ी "वकास अव"थी, "या"यक सद"य एवं "ी अमरजीत "संह, लेखाकार सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC ”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH , ACCOUNTANT MEMBER आअसं.2265/मुं/ 2021("न.व. 2019-20) Smt. Premsheela Devi Ranjeet Singh, 2nd Floor, Gala No.202, Hasti Industrial Premises, Plot No.798, MIDC Area, MIDC, Navi Mumbai 400 710 PAN: CZNPS-0590-R ...... अपीलाथ" /Appellant बनाम Vs. Assistance Director of Income Tax (CPC), Centralised Processing Center, Bengaluru – 560 500 ..... ""तवाद"/Respondent अपी…