CIT v. AIMIL Ltd.

321 ITR 508High Court2010#20 most cited

What is CIT v. AIMIL Ltd. authority for?

Employee contributions to PF and ESIC, deposited beyond the due date under the respective Acts but within the due date for filing the income tax return under Section 139(1), are allowable deductions under Section 36(1)(va). Such disallowance cannot be made during processing under Section 143(1).

1,629

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2010 to 2026.

Also referred to as

CIT v. AIMIL Ltd. · AIMIL Ltd. · Section 36(1)(va) · Section 43B · employee contribution PF ESIC · delayed deposit provident fund · deposit before 139(1) due date · disallowance 143(1) adjustment · actual payment basis PF ESIC · Section 2(24)(x) · due date for payment of employee contribution

Also reported as

188 Taxmann 265229 CTR 118

Sections most often in play

Section 36(1)(va)Section 143(1)Section 1961Section 43BSection 139(1)Section 154Section 2(24)(x)Section 143(1)(a)
Read the full judgment

Issues it is cited on

section 43(b)section 36(va)section 34(1)(iv)section 3(b)section 43b(b)section 34(1)actual payment basissection 36(1)(iv)section 2(24)(x)section 2(24)section 36(1)(va)section 34

Judgments citing CIT v. AIMIL Ltd.

M/S. Kamla Construction Co., Bhopal vs. Pr. CIT-2, Bhopal

In the result, ground no.1 of the assesse’s appeal is dismissed

ITA 16/IND/2020[2015-16]Status: DisposedITAT Indore08 Nov 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Kamla Construction Co. Pr. Cit-2 Kcc Main Road Bhopal Vs. Obedullaganj Dist. Raisen (Appellant / Assessee) (Revenue) Pan: Aktpp8040L Assessee By Shri Sumit Kumar Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.09.2023 Date Of Pronouncement 08.11.2023

Section 139(1)Section 2(24)(x)Section 263Section 34(1)(iv)Section 36Section 36(1)(va)Section 43B

…kmate Services (P.) Ltd. v. CIT (supra) wherein the Hon’ble Supreme Court has considered and decided this issue in para 51 to 55 as under: “51. The analysis of the various judgments cited on behalf of the assessee i.e.,CIT v. Aimil Ltd. [2010] 188 Taxman 265/321 ITR 508 (Delhi); CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 and Nipso Polyfabriks (supra) would reveal that in all these cases, the High Courts principally relied upon omission o…

Bundelas Securitas and Consultants Pvt. Ltd., Bilaspur vs. Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur

In the result, appeal of the assessee in ITA No

ITA 60/RPR/2023[2019-20]Status: DisposedITAT Raipur07 Nov 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 36(1)(va)Section 43Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 59 & 60/RPR/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities and Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 PAN : AACCB6831H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख…

Bundelas Securitas and Consultants Pvt. Ltd., Bilaspur vs. Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur

In the result, appeal of the assessee in ITA No

ITA 59/RPR/2023[2018-19]Status: DisposedITAT Raipur07 Nov 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 36(1)(va)Section 43Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 59 & 60/RPR/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities and Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 PAN : AACCB6831H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख…

Atc Logistical Solutions Private Limited, Delhi vs. Deputy Commissioner of Income Tax Circle-1, Amritsar

In the result, appeal of the assessee ITA No

ITA 241/ASR/2023[2017-18]Status: DisposedITAT Amritsar31 Oct 2023AY 2017-18

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

Section 115JSection 139Section 143(1)Section 143(3)Section 154Section 250Section 36(1)(va)Section 37(1)Section 40ASection 40A(7)

…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. 241/Asr/2023 Assessment Year: 2017-18 ATC Logistical Solutions Pvt. Vs. Dy. Commissioner of Ltd. Amritsar Transport Co. Income tax, Circle-1, Pvt. Ltd.3981/83 1st Floor Naya Amritsar. Bazar, New Delhi. [PAN:-AABCA6200A] (Appellant) (Respondent) Appellant by Sh. P. N. Arora, Adv. Respondent by Sh. Rajiv Wadhera, Sr. DR. Date of Hearing 04.10.2023 Date of Pronouncement 31.10.2023 ORDER Per: Anikesh Banerjee, JM: The instant appeal of the assessee was f…

Padma Dhurway, Durg vs. Income Tax Officer-1(1), Bhilai, Durg

ITA 272/RPR/2023[2018-19]Status: DisposedITAT Raipur25 Oct 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 272/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Padma Dhurway, Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001. Pan : Aarpd5814C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 272/RPR/2023 "नधा"रण वष" / Assessment Year : 2018-19 Padma Dhurway, Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001. PAN : AARPD5814C .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 16.10.2023 घोषणा क" तार…

Bhavna Enterprise, Surat vs. Income Tax Officer, Ward 2(3)(3), Surat

In the result, appeal of the assessee is dismissed

ITA 487/SRT/2023[2018-19]Status: DisposedITAT Surat29 Sept 2023AY 2018-19

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.487/Srt/2023 Assessment Year: (2018-19) (Virtual Hearing) Bhavna Enterprise, Vs. The Adit, 30, Ambika Nagar Society, Cpc, Bengaluru Hazira Road, Ichchhapore, Jurisdictional Assessing Officer: Surat - 394510 The Ito, Ward-2(3)(6), Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagfb5274K (Appellant) (Respondent)

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

…roviso to Section 43B - was introduced to ensure timely payments were made by the employer to the concerned fund (EPF, ESI, etc.) and avoid the mischief of employers retaining amounts for long periods. That 24 Commissioner of Income-Tax Vs. Aimil Ltd., [2010] 321 ITR 508 (Delhi High Court). 25 Commissioner of Income-Tax and another Vs. Sabari Enterprises, [2008] 298 ITR 141 (Karnataka High Court). 26 Commissioner of Income Tax Vs. Pamwi Tissues Ltd., [2009] 313 ITR 137 (Bombay High Court). 27 Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd., [2013] 35 taxmann.com 616 (Rajasthan Hig…

The Lake Palace Hotels & Motelsprivate Limited, Udaipur vs. PCIT, Circle-2, Udaipur

In the result, appeal of the assessee is allowed

ITA 52/JODH/2022[2017-18]Status: DisposedITAT Jodhpur27 Sept 2023AY 2017-18
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 14ASection 263Section 36(1)(va)Section 43

…tion for disallowing the amount of Rs 9,78,046/-. We also further rely on following cases:  CIT vs. State Bank of Bikaner & Jaipur (2014) 99 DTR 131 (Raj.)  CIT v. Alom Extrusions Limited reported in 319 ITR 306(SC)  CIT v. Aimil Limited reported in (2010) 321 ITR 508(Del.)  CIT Vs. Vinay Cement Ltd.(SC)  DCIT Vs. Bengal Chemicals and Pharmaceutical Ltd. (2011) 11 taxmann 328 (Kol)  Kwality Milk Foods Ltd. v. Asstt. CIT (2006) 102 TTJ (Chennai)(SB) We also submit that as per decision of Honourable Supreme Court in the case of Union Of India And Others vs Kamlakshi Finance Corporation it has been held that…

Makson Health Care P Ltd, Mandideep vs. The DCIT/Accit-1(1), Bhopal

In the result, both appeals filed by the assesse in ITANo

ITA 35/IND/2023[2014-15]Status: DisposedITAT Indore26 Sept 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 36(1)(i)

…d proviso to Section 43B - was introduced to ensure timely payments were made by the employer to the concerned fund (EPF, ESI, etc.) and avoid the mischief of employers retaining amounts for long periods. That Commissioner of Income-Tax Vs. Aimil Ltd., [2010] 321 ITR 508 (Delhi High Court).Commissioner of Income-Tax and another Vs. Sabari Enterprises, [2008] 298 ITR 141 (Karnataka High Court).Commissioner of Income Tax Vs. Pamwi Tissues Ltd., [2009] 313 ITR 137 (Bombay High Court).Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd., [2013] 35 taxmann.com 616 (Rajasthan High Court).Par…

Makson Healh Care P Ltd, Mandideep vs. The DCIT/ACIT1(1), Bhopal

In the result, both appeals filed by the assesse in ITANo

ITA 34/IND/2023[2013-14]Status: DisposedITAT Indore26 Sept 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 36(1)(i)

…d proviso to Section 43B - was introduced to ensure timely payments were made by the employer to the concerned fund (EPF, ESI, etc.) and avoid the mischief of employers retaining amounts for long periods. That Commissioner of Income-Tax Vs. Aimil Ltd., [2010] 321 ITR 508 (Delhi High Court).Commissioner of Income-Tax and another Vs. Sabari Enterprises, [2008] 298 ITR 141 (Karnataka High Court).Commissioner of Income Tax Vs. Pamwi Tissues Ltd., [2009] 313 ITR 137 (Bombay High Court).Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd., [2013] 35 taxmann.com 616 (Rajasthan High Court).Par…

The ACIT-1(1), Indore vs. M/S. Bridgestone India Pvt. Ltd., Pune

In the result, the appeal of revenue is dismissed

ITA 210/IND/2022[2019-2020]Status: DisposedITAT Indore22 Sept 2023AY 2019-2020

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit-1(1) M/S. Bridgestone India Pvt. Ltd. Indore Plot No.A-43, Phase-Ii, Midc, Vs. Chakan, Pune, Maharastra (Appellant / Revenue) (Assessee) Pan: Aabcb2304E Revenue By Shri Ankit Guttani & Yash Daga, Ars Assessee By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.09.2023 Date Of Pronouncement 22.09.2023

Section 36(1)(va)

…d proviso to Section 43B - was introduced to ensure timely payments were made by the employer to the concerned fund (EPF, ESI, etc.) and avoid the mischief of employers retaining amounts for long periods. That Commissioner of Income-Tax Vs. Aimil Ltd., [2010] 321 ITR 508 (Delhi High Court).Commissioner of Income-Tax and another Vs. Sabari Enterprises, [2008] 298 ITR 141 (Karnataka High Court).Commissioner of Income Tax Vs. Pamwi Tissues Ltd., [2009] 313 ITR 137 (Bombay High Court).Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd., [2013] 35 taxmann.com 616 (Rajasthan High Court).Par…

M/S Tarun Construction Company, Ward No.24, Near Bhagat Singh Chowk, Suratgarh vs. CPC, Bangalore/ ITO, Ward-1, Sriganganagar

In the result, appeals are dismissed

ITA 109/JODH/2023[2019-20]Status: DisposedITAT Jodhpur21 Sept 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 36(1)(va)

…CIT (2022) 218 DTR 401 while deciding this issue has observed at Para 51 to 54 held as under:- “51. The analysis of the various judgments cited on behalf of the assessee i.e., CIT vs. AIMIL Ltd. &Ors. (2010) 229 CTR (Del) 418 : (2010) 35 DTR (Del) 68 : (2010) 321 ITR 508 (Del) , (Delhi High Court); CIT vs. Sabari Enterprises (2007) 213 CTR (Kar) 269 : (2008) 2 DTR (Kar) 394 : (2008) 298 ITR 141 (Kar) (Karnataka High Court).; CIT vs. Pamwi Tissues Ltd. (2008) 215 CTR (Bom) 150 : (2008) 3 DTR (Bom) 66 : (2009) 313 ITR 137 (Bom) (Bombay High Court); CIT vs. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. (2014) 265 CTR (R…

M/S Tarun Construction Company, Ward No.24, Near Bhagat Singh Chowk, Suratgarh vs. CPC, Bangalore/ ITO, Ward-1, Sriganganagar

In the result, appeals are dismissed

ITA 108/JODH/2023[2018-19]Status: DisposedITAT Jodhpur21 Sept 2023AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 36(1)(va)

…CIT (2022) 218 DTR 401 while deciding this issue has observed at Para 51 to 54 held as under:- “51. The analysis of the various judgments cited on behalf of the assessee i.e., CIT vs. AIMIL Ltd. &Ors. (2010) 229 CTR (Del) 418 : (2010) 35 DTR (Del) 68 : (2010) 321 ITR 508 (Del) , (Delhi High Court); CIT vs. Sabari Enterprises (2007) 213 CTR (Kar) 269 : (2008) 2 DTR (Kar) 394 : (2008) 298 ITR 141 (Kar) (Karnataka High Court).; CIT vs. Pamwi Tissues Ltd. (2008) 215 CTR (Bom) 150 : (2008) 3 DTR (Bom) 66 : (2009) 313 ITR 137 (Bom) (Bombay High Court); CIT vs. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. (2014) 265 CTR (R…

ACIT, Circle 49(1), Delhi vs. Richa & Co., Delhi

In the result, the appeal of the Revenue is allowed subject to our directions contained in para 8 above

ITA 2354/DEL/2022[2018-19]Status: DisposedITAT Delhi14 Sept 2023AY 2018-19

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year 2018-19

For Appellant: Shri K V S R Krishna, AdvocateFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 34(1)(iv)Section 36Section 36(1)(va)Section 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE DR. BRR KUMAR, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Asstt. Year 2018-19 ACIT, Vs. Richa & Co., Circle-49(1), B-34, Delhi. Mayapuri Industrial Area Ph-1 West, New Delhi – 110 064 PAN AAAFR0114L (Appellant) (Respondent) Assessee by: Shri K V S R Krishna, Advocate Shri Aman Goyal, CA Department by: Shri Vivek Vardhan, Sr. DR Date of Hearing: 31.08.2023 Date of 14.09.2023 pronouncement: O R D E R PER ASTHA CHANDRA, JM The appeal filed by the Revenue is directed against the order dated 22.05.2022 of the Ld. Commissioner of Income…

On Door Concepts P Ltd, Bhopal vs. DCIT/ACIT 3(1), Bhopal

In the result, both appeals filed by the assesse in ITANo

ITA 13/IND/2022[2017-18]Status: DisposedITAT Indore14 Sept 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 2(24)(x)Section 34(1)(iv)Section 36Section 36(1)(va)Section 43B

…se of Checkmate Services (P.) Ltd. v. CIT 448 ITR 518(SC) wherein, it has been decided in favour of the revenue in Para 51 to 55 as under: “51. The analysis of the various judgments cited on behalf of the assessee i.e.,CIT v. Aimil Ltd. [2010] 188 Taxman 265/321 ITR 508 (Delhi); CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 and Nipso Polyfabriks (supra) would reveal that in all these cases, the High Courts principally relied upon omission o…

On Door Concepts P Ltd, Bhopal vs. DCIT/ACIT 3(1), Bhopal

In the result, both appeals filed by the assesse in ITANo

ITA 12/IND/2022[2016-17]Status: DisposedITAT Indore14 Sept 2023AY 2016-17

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 2(24)(x)Section 34(1)(iv)Section 36Section 36(1)(va)Section 43B

…se of Checkmate Services (P.) Ltd. v. CIT 448 ITR 518(SC) wherein, it has been decided in favour of the revenue in Para 51 to 55 as under: “51. The analysis of the various judgments cited on behalf of the assessee i.e.,CIT v. Aimil Ltd. [2010] 188 Taxman 265/321 ITR 508 (Delhi); CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 and Nipso Polyfabriks (supra) would reveal that in all these cases, the High Courts principally relied upon omission o…

Pr. Commissioner of Income Tax-7 vs. Pepsico India Holding Pvt. Ltd

ITA/12/2023HC Delhi05 Sept 2023

Bench: HON'BLE MR. JUSTICE RAJIV SHAKDHER,HON'BLE MR. JUSTICE GIRISH KATHPALIA

Section 10Section 139(1)Section 143(1)Section 36(1)

…ITA 12/2023 Page 1 of 4 $~ 11 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Decision delivered on: 05.09.2023 + ITA 12/2023 PR. COMMISSIONER OF INCOME TAX-7 ..... Appellant Through: Mr Puneet Rai, Sr. Standing Counsel with Mr Ashvini Kumar, Standing Counsel and Mr Rishabh Nagia, Adv. versus PEPSICO INDIA HOLDING PVT. LTD. ..... Respondent Through: Mr Deepak Chopra with Mr Anmol Anand, Ms Priya Tandon and Ms Sheetal Kandpal, Advs. CORAM: HON'BLE MR. JUSTICE RAJIV SHAKDHER HON'BLE MR. JUSTICE…

Shri Kamlesh Sen, Bhopal vs. The CIT (A) NFAC, Delhi

In the result, the appeal of assessee is dismissed

ITA 98/IND/2023[2018-19]Status: DisposedITAT Indore05 Sept 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Kamlesh Sen Nfac 55, Saluja Complex Delhi Vs. M.P. Nagar-1 Bhopal (Appellant / Assessee) (Revenue) Pan: Bejps 5672C Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 04.09.2023 Date Of Pronouncement 05.09.2023

Section 139(1)Section 143(1)Section 143(3)Section 2(24)(x)Section 246ASection 250Section 34(1)(iv)Section 36Section 36(1)(va)Section 43B

…eckmate Services (P.) Ltd. v. CIT 448 ITR 518(SC) wherein, this issue has been decided in favour of the revenue in Para 51 to 55 as under: “51. The analysis of the various judgments cited on behalf of the assessee i.e.,CIT v. Aimil Ltd. [2010] 188 Taxman 265/321 ITR 508 (Delhi); CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 and Nipso Polyfabriks (supra) Page 2 of 5 Shri Kamlesh Sen Page 3 of 5 would reveal that in all these cases, the High…

Bhuneshwar Prasad Sahu, Baloda Bazar, Raipur vs. Income Tax Officer, Ward- Bhatapara, Bhatapara

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 109/RPR/2023[2019-20]Status: HeardITAT Raipur04 Sept 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.109/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) Pan : Bayps7721N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)Section 36(1)(va)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.109/RPR/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) PAN : BAYPS7721N .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 21.08.2023 घोषणा क" तार"ख / Date of Pronouncement :…

Vishwaranjan Prasad Singh, Bhopal vs. DCIT, CPC, Bangaluru

In the result, the appeal of assessee is dismissed

ITA 24/IND/2023[2020-21]Status: DisposedITAT Indore31 Aug 2023AY 2020-21

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanivishwaranjan Prasad Singh Dcit-Cpc Prop World Wide Security Org, Bangalore Vs. H 203, Baghmugalia Extension Bhopal (Appellant / Assessee) (Revenue) Pan: Acpps 7520Q Assessee By Shri S.S. Deshpandey, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.08.2023 Date Of Pronouncement 31.08.2023

Section 139Section 143Section 2(24)(x)Section 34(1)(iv)Section 36Section 36(1)(va)Section 43B

…eckmate Services (P.) Ltd. v. CIT 448 ITR 518(SC) wherein, this issue has been decided in favour of the revenue in Para 51 to 55 as under: “51. The analysis of the various judgments cited on behalf of the assessee i.e.,CIT v. Aimil Ltd. [2010] 188 Taxman 265/321 ITR 508 (Delhi); CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. [2013] 35 taxmann.com 616/217 Taxman 64 (Mag.)/[2014] 366 ITR 163 and Nipso Polyfabriks (supra) would reveal that in all these cases, the High Courts principally relied upon omission o…

Bec Projects Ltd., Bhilai vs. Deputy Commissioner of Income Tax-1(1), Bhilai

In the result, appeal of the assessee is dismissed in terms of our aforesaid observations

ITA 6/RPR/2023[2014-15]Status: DisposedITAT Raipur09 Aug 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 06/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Bec Projects Limited 4/5, Industrial Estate, Bhilai (C.G.)-490 020 Pan : Aaacb9275H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nilesh Jain, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(2)Section 143(3)Section 2(24)(x)Section 34(1)(iv)Section 36Section 36(1)(va)Section 438Section 43B

…d proviso to Section 43B - was introduced to ensure timely payments were made by the employer to the concerned fund (EPF, ESI, etc.) and avoid the mischief of employers retaining amounts for long periods. That Commissioner of Income-Tax Vs. Aimil Ltd., [2010] 321 ITR 508 (Delhi High Court). Commissioner of Income-Tax and another Vs. Sabari Enterprises, [2008] 298 ITR 141 (Karnataka High Court). Commissioner of Income Tax Vs. Pamwi Tissues Ltd., [2009] 313 ITR 137 (Bombay High Court). Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd., [2013] 35 taxmann.com 616 (Rajasthan High Court).…