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 367,368 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.

Sky Cotex India Private Limited, Tirupur vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 151/CHNY/2022[2019-2020]Status: DisposedITAT Chennai11 Apr 2022AY 2019-2020

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeshwanth Kumar (CA) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…on 43B and amendment to first proviso by Finance Act, 2003 are curative in nature and are effective retrospectively, i.e., with effect from 1.4.1988 i.e., the date of insertion of first proviso. The Delhi High Court in the case of CIT V. Amil Ltd. reported in 321 ITR 508 held that if the assessee had deposited employee's contribution towards Provident Fund and ESI after due date as prescribed under the relevant Act, but before the due date of filing of return under the Income Tax Act, no disallowance could be made in view of the provisions of Section 43B as amended by Finance Act, 2003. 6. In the present case, th…

Venus Rubbers, Coimbatore vs. ADIT, Bangalore

The appeal stands allowed in terms of our above order

ITA 147/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No. ITA No. AY Assessee Respondent Appellant by 1-2 146/Chny/2022 2018-19 Venus Rubbers, DCIT N. Arjunraj, CA for S. & & 333, Kalappanaickenpalayam, CPC, Sridhar, Advocate 147/Chny/2022 2019-20 Kanuvai, Coimbatore – 641 108. Bangalore – PAN: AABFV-0275-F 560 500 3 145/Chny/2022 2017-18 Avon Global Solutions Private Limited DCIT R. Meenakshi No. 42, Ja…

Venus Rubbers, Coimbatore vs. DCIT, Bangalore

The appeal stands allowed in terms of our above order

ITA 146/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No. ITA No. AY Assessee Respondent Appellant by 1-2 146/Chny/2022 2018-19 Venus Rubbers, DCIT N. Arjunraj, CA for S. & & 333, Kalappanaickenpalayam, CPC, Sridhar, Advocate 147/Chny/2022 2019-20 Kanuvai, Coimbatore – 641 108. Bangalore – PAN: AABFV-0275-F 560 500 3 145/Chny/2022 2017-18 Avon Global Solutions Private Limited DCIT R. Meenakshi No. 42, Ja…

Avan Global Solutions Private Limited, Chennai vs. DCIT, CPC/1718/U6/1957321506, Chennai

The appeal stands allowed in terms of our above order

ITA 145/CHNY/2022[2017-18]Status: DisposedITAT Chennai11 Apr 2022AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No. ITA No. AY Assessee Respondent Appellant by 1-2 146/Chny/2022 2018-19 Venus Rubbers, DCIT N. Arjunraj, CA for S. & & 333, Kalappanaickenpalayam, CPC, Sridhar, Advocate 147/Chny/2022 2019-20 Kanuvai, Coimbatore – 641 108. Bangalore – PAN: AABFV-0275-F 560 500 3 145/Chny/2022 2017-18 Avon Global Solutions Private Limited DCIT R. Meenakshi No. 42, Ja…

Raksha Technologies Private Limited, Chennai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 14/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Natrajan (Advocate) & Mrs. RFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…on 43B and amendment to first proviso by Finance Act, 2003 are curative in nature and are effective retrospectively, i.e., with effect from 1.4.1988 i.e., the date of insertion of first proviso. The Delhi High Court in the case of CIT V. Amil Ltd. reported in 321 ITR 508 held that if the assessee had deposited employee's contribution towards Provident Fund and ESI after due date as prescribed under the relevant Act, but before the due date of filing of return under the Income Tax Act, no disallowance could be made in view of the provisions of Section 43B as amended by Finance Act, 2003. 6. In the present case, th…

The Madras Silks India Pvt Ltd, Chennai vs. ACIT, Circle 1, Tirupur

Appeal is allowed

ITA 134/CHNY/2022[2017-2018]Status: DisposedITAT Chennai11 Apr 2022AY 2017-2018

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. Sr. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

…on 43B and amendment to first proviso by Finance Act, 2003 are curative in nature and are effective retrospectively, i.e., with effect from 1.4.1988 i.e., the date of insertion of first proviso. The Delhi High Court in the case of CIT V. Amil Ltd. reported in 321 ITR 508 held that if the assessee had deposited employee's contribution towards Provident Fund and ESI after due date as prescribed under the relevant Act, but before the due date of filing of return under the Income Tax Act, no disallowance could be made in view of the provisions of Section 43B as amended by Finance Act, 2003. 6. In the present case, th…

Vaiyapuri Venkatasubramanian, Thiruppur vs. DCIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 121/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No. ITA No. AY Assessee Respondent Appellant by 1-2 146/Chny/2022 2018-19 Venus Rubbers, DCIT N. Arjunraj, CA for S. & & 333, Kalappanaickenpalayam, CPC, Sridhar, Advocate 147/Chny/2022 2019-20 Kanuvai, Coimbatore – 641 108. Bangalore – PAN: AABFV-0275-F 560 500 3 145/Chny/2022 2017-18 Avon Global Solutions Private Limited DCIT R. Meenakshi No. 42, Ja…

M/S Imperial Granites Pvt. Ltd., Chennai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 104/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा"" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM No. ITA No. AY Assessee Respondent Appellant by 1-2 146/Chny/2022 2018-19 Venus Rubbers, DCIT N. Arjunraj, CA for S. & & 333, Kalappanaickenpalayam, CPC, Sridhar, Advocate 147/Chny/2022 2019-20 Kanuvai, Coimbatore – 641 108. Bangalore – PAN: AABFV-0275-F 560 500 3 145/Chny/2022 2017-18 Avon Global Solutions Private Limited DCIT R. Meenakshi No. 42, Ja…

M/S Gbr Minerals Pvt. Ltd., Chennai vs. Income Tax Officer, Corporate Ward2(2), Chennai

The appeal stands allowed in terms of our above order

ITA 103/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…on 43B and amendment to first proviso by Finance Act, 2003 are curative in nature and are effective retrospectively, i.e., with effect from 1.4.1988 i.e., the date of insertion of first proviso. The Delhi High Court in the case of CIT V. Amil Ltd. reported in 321 ITR 508 held that if the assessee had deposited employee's contribution towards Provident Fund and ESI after due date as prescribed under the relevant Act, but before the due date of filing of return under the Income Tax Act, no disallowance could be made in view of the provisions of Section 43B as amended by Finance Act, 2003. 6. In the present case, th…

M/S Rane Brake Lining Limited, Chennai vs. ADIT, CPC, Banglore

The appeals stand partly allowed in terms of our above order

ITA 101/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Saroj Kumar Parida (Advocate) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43BSection 44A

…on 43B and amendment to first proviso by Finance Act, 2003 are curative in nature and are effective retrospectively, i.e., with effect from 1.4.1988 i.e., the date of insertion of first proviso. The Delhi High Court in the case of CIT V. Amil Ltd. reported in 321 ITR 508 held that if the assessee had deposited employee's contribution towards Provident Fund and ESI after due date as prescribed under the relevant Act, but before the due date of filing of return under the Income Tax Act, no disallowance could be made in view of the provisions of Section 43B as amended by Finance Act, 2003. 6. In the present case, th…

Amazing Export Corporation, Palladam vs. DCIT, CPC, Benguluru

The appeal stands allowed in terms of our above order

ITA 100/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…on 43B and amendment to first proviso by Finance Act, 2003 are curative in nature and are effective retrospectively, i.e., with effect from 1.4.1988 i.e., the date of insertion of first proviso. The Delhi High Court in the case of CIT V. Amil Ltd. reported in 321 ITR 508 held that if the assessee had deposited employee's contribution towards Provident Fund and ESI after due date as prescribed under the relevant Act, but before the due date of filing of return under the Income Tax Act, no disallowance could be made in view of the provisions of Section 43B as amended by Finance Act, 2003. 6. In the present case, th…

Purusottama Estates and Resorts Private Limited, Puri vs. DCIT, CPC, Bangalore

In the result, all the appeals of the assessees are allowed

ITA 99/CTK/2021[2019-20]Status: DisposedITAT Cuttack06 Apr 2022AY 2019-20

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

For Appellant: Shri A.K.Sabat, CAFor Respondent: Shri Manoj Kumar Goutam, CIT-DR
Section 1(2)(a)Section 139(1)Section 143(3)Section 2Section 36Section 43B

…lhi High Court in the case of Pro Interactive Service (India) (P.) Ltd. (supra). The extract of the judgment is reproduced as under : "In view of the judgment of the Division Bench of Delhi High Court in Commissioner of Income-Tax versus Aimil Limited, (2010) 321 ITR 508 (Del) the issue is covered against the 11 ITA Nos.95&99/CTK/2021, ITA Nos.97&98/CTK/2021 ITA Nos.108&109/CTK/2021 & ITA Nos.110-112/CTK/2021 Revenue and, therefore, no substantial question of law arises for consideration in this appeal. The legislative intent was /is to ensure that the amount paid is allowed as expenditure only when payment is…

Lalchnd Resort Private Limited, Bhubaneswar vs. DCIT, CPC, Bangalore

In the result, all the appeals of the assessees are allowed

ITA 98/CTK/2021[2018-19]Status: DisposedITAT Cuttack06 Apr 2022AY 2018-19

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

For Appellant: Shri A.K.Sabat, CAFor Respondent: Shri Manoj Kumar Goutam, CIT-DR
Section 1(2)(a)Section 139(1)Section 143(3)Section 2Section 36Section 43B

…lhi High Court in the case of Pro Interactive Service (India) (P.) Ltd. (supra). The extract of the judgment is reproduced as under : "In view of the judgment of the Division Bench of Delhi High Court in Commissioner of Income-Tax versus Aimil Limited, (2010) 321 ITR 508 (Del) the issue is covered against the 11 ITA Nos.95&99/CTK/2021, ITA Nos.97&98/CTK/2021 ITA Nos.108&109/CTK/2021 & ITA Nos.110-112/CTK/2021 Revenue and, therefore, no substantial question of law arises for consideration in this appeal. The legislative intent was /is to ensure that the amount paid is allowed as expenditure only when payment is…

Lalchnd Resort Private Limited, Bhubaneswar vs. DCIT, CPC, Bangalore

In the result, all the appeals of the assessees are allowed

ITA 97/CTK/2021[2017-18]Status: DisposedITAT Cuttack06 Apr 2022AY 2017-18

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

For Appellant: Shri A.K.Sabat, CAFor Respondent: Shri Manoj Kumar Goutam, CIT-DR
Section 1(2)(a)Section 139(1)Section 143(3)Section 2Section 36Section 43B

…lhi High Court in the case of Pro Interactive Service (India) (P.) Ltd. (supra). The extract of the judgment is reproduced as under : "In view of the judgment of the Division Bench of Delhi High Court in Commissioner of Income-Tax versus Aimil Limited, (2010) 321 ITR 508 (Del) the issue is covered against the 11 ITA Nos.95&99/CTK/2021, ITA Nos.97&98/CTK/2021 ITA Nos.108&109/CTK/2021 & ITA Nos.110-112/CTK/2021 Revenue and, therefore, no substantial question of law arises for consideration in this appeal. The legislative intent was /is to ensure that the amount paid is allowed as expenditure only when payment is…

Purusottama Estates and Resorts Private Limited, Puri vs. DCIT, CPC, Bangalore

In the result, all the appeals of the assessees are allowed

ITA 95/CTK/2021[2018-19]Status: DisposedITAT Cuttack06 Apr 2022AY 2018-19

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

For Appellant: Shri A.K.Sabat, CAFor Respondent: Shri Manoj Kumar Goutam, CIT-DR
Section 1(2)(a)Section 139(1)Section 143(3)Section 2Section 36Section 43B

…lhi High Court in the case of Pro Interactive Service (India) (P.) Ltd. (supra). The extract of the judgment is reproduced as under : "In view of the judgment of the Division Bench of Delhi High Court in Commissioner of Income-Tax versus Aimil Limited, (2010) 321 ITR 508 (Del) the issue is covered against the 11 ITA Nos.95&99/CTK/2021, ITA Nos.97&98/CTK/2021 ITA Nos.108&109/CTK/2021 & ITA Nos.110-112/CTK/2021 Revenue and, therefore, no substantial question of law arises for consideration in this appeal. The legislative intent was /is to ensure that the amount paid is allowed as expenditure only when payment is…

Chandan Security Service, Cuttack vs. DCIT, CPC

In the result, both appeals of the assessee are allowed

ITA 94/CTK/2021[2019-20]Status: DisposedITAT Cuttack06 Apr 2022AY 2019-20
For Appellant: Shri Natabar Panda & Dulal Jethi, Ars
Section 1(2)(a)Section 139(1)Section 2Section 36Section 43B

…lhi High Court in the case of Pro Interactive Service (India) (P.) Ltd. (supra). The extract of the judgment is reproduced as under : "In view of the judgment of the Division Bench of Delhi High Court in Commissioner of Income-Tax versus Aimil Limited, (2010) 321 ITR 508 (Del) the issue is covered against the Revenue and, therefore, no substantial question of law arises for consideration in this appeal. The legislative intent was /is to ensure that the amount paid is allowed as expenditure only when payment is actually made. We do not think that the legislative intent and objective is to treat belated payment of…

Chandan Security Service, Cuttack vs. DCIT(CPC), CPC

In the result, both appeals of the assessee are allowed

ITA 93/CTK/2021[2018-19]Status: DisposedITAT Cuttack06 Apr 2022AY 2018-19
For Appellant: Shri Natabar Panda & Dulal Jethi, Ars
Section 1(2)(a)Section 139(1)Section 2Section 36Section 43B

…lhi High Court in the case of Pro Interactive Service (India) (P.) Ltd. (supra). The extract of the judgment is reproduced as under : "In view of the judgment of the Division Bench of Delhi High Court in Commissioner of Income-Tax versus Aimil Limited, (2010) 321 ITR 508 (Del) the issue is covered against the Revenue and, therefore, no substantial question of law arises for consideration in this appeal. The legislative intent was /is to ensure that the amount paid is allowed as expenditure only when payment is actually made. We do not think that the legislative intent and objective is to treat belated payment of…

Lalchnd Gem and Jeweller Pvt. Ltd., Bhubaneswar vs. DCIT, CPC, Bangalore

In the result, all the appeals of the assessees are allowed

ITA 111/CTK/2021[2018-19]Status: DisposedITAT Cuttack06 Apr 2022AY 2018-19

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

For Appellant: Shri A.K.Sabat, CAFor Respondent: Shri Manoj Kumar Goutam, CIT-DR
Section 1(2)(a)Section 139(1)Section 143(3)Section 2Section 36Section 43B

…lhi High Court in the case of Pro Interactive Service (India) (P.) Ltd. (supra). The extract of the judgment is reproduced as under : "In view of the judgment of the Division Bench of Delhi High Court in Commissioner of Income-Tax versus Aimil Limited, (2010) 321 ITR 508 (Del) the issue is covered against the 11 ITA Nos.95&99/CTK/2021, ITA Nos.97&98/CTK/2021 ITA Nos.108&109/CTK/2021 & ITA Nos.110-112/CTK/2021 Revenue and, therefore, no substantial question of law arises for consideration in this appeal. The legislative intent was /is to ensure that the amount paid is allowed as expenditure only when payment is…

Lalchnd Gem and Jeweller Pvt. Ltd., Bhubaneswar vs. DCIT, CPC, Bangalore

In the result, all the appeals of the assessees are allowed

ITA 110/CTK/2021[2017-18]Status: DisposedITAT Cuttack06 Apr 2022AY 2017-18

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

For Appellant: Shri A.K.Sabat, CAFor Respondent: Shri Manoj Kumar Goutam, CIT-DR
Section 1(2)(a)Section 139(1)Section 143(3)Section 2Section 36Section 43B

…lhi High Court in the case of Pro Interactive Service (India) (P.) Ltd. (supra). The extract of the judgment is reproduced as under : "In view of the judgment of the Division Bench of Delhi High Court in Commissioner of Income-Tax versus Aimil Limited, (2010) 321 ITR 508 (Del) the issue is covered against the 11 ITA Nos.95&99/CTK/2021, ITA Nos.97&98/CTK/2021 ITA Nos.108&109/CTK/2021 & ITA Nos.110-112/CTK/2021 Revenue and, therefore, no substantial question of law arises for consideration in this appeal. The legislative intent was /is to ensure that the amount paid is allowed as expenditure only when payment is…

Lalchnd Jewellers Pvt. Ltd., Bhubaneswar vs. DCIT, CPC, Bangalore

In the result, all the appeals of the assessees are allowed

ITA 109/CTK/2021[2018-19]Status: DisposedITAT Cuttack06 Apr 2022AY 2018-19

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

For Appellant: Shri A.K.Sabat, CAFor Respondent: Shri Manoj Kumar Goutam, CIT-DR
Section 1(2)(a)Section 139(1)Section 143(3)Section 2Section 36Section 43B

…lhi High Court in the case of Pro Interactive Service (India) (P.) Ltd. (supra). The extract of the judgment is reproduced as under : "In view of the judgment of the Division Bench of Delhi High Court in Commissioner of Income-Tax versus Aimil Limited, (2010) 321 ITR 508 (Del) the issue is covered against the 11 ITA Nos.95&99/CTK/2021, ITA Nos.97&98/CTK/2021 ITA Nos.108&109/CTK/2021 & ITA Nos.110-112/CTK/2021 Revenue and, therefore, no substantial question of law arises for consideration in this appeal. The legislative intent was /is to ensure that the amount paid is allowed as expenditure only when payment is…