How many judgments cite CIT v. Alom Extrusion Ltd.?

274 judgments on BharatTax cite CIT v. Alom Extrusion Ltd. (390 ITR 306), spanning 2015 to 2025.

Which sections of the Income Tax Act does CIT v. Alom Extrusion Ltd. come up under?

It is most often cited in judgments turning on Section 142(1), Section 143(2), Section 14A, Section 8D.

CIT v. Alom Extrusion Ltd.

390 ITR 306Supreme Court of India2009#290 most cited

What is CIT v. Alom Extrusion Ltd. authority for?

The amendment to the second proviso of Section 43B, introduced by the Finance Act, 2003, is curative in nature and applies retrospectively. This means employee contributions to welfare funds like ESI and PF are deductible if paid before the due date for filing the income tax return, even if paid beyond the statutory due date.

274

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Alom Extrusion Ltd. · Alom Extrusion · Section 43B · Section 36(1)(va) · Section 2(24)(x) · Finance Act 2003 amendment · retrospective application · curative amendment · ESI PF contributions · employee welfare fund deductions · delayed payments · payment before return filing due date

Sections most often in play

Section 142(1)Section 143(2)Section 14A Section 8D

Issues it is cited on

section 43(b)section 43(5)speculative transaction section 43b(b)section 40(a)(ii)section 2(24)(x)corporate guarantee business connection section 36(1)(va)section 40(a)(i)section 2(24)section 36(1)

Judgments citing CIT v. Alom Extrusion Ltd.

Dr. Choudhary Hospital and Medical Research Centre Private Limited, Udaipur vs. DCIT, CPC, Bangalore / ACIT/DCIT, Circle-1, Udaipur

In the result, the appeals of the assessee are allowed

ITA 101/JODH/2021[2018-19]Status: DisposedITAT Jodhpur11 Nov 2021AY 2018-19

For Appellant: Shri Shyam Singhvi, CAFor Respondent: Shri S.M. Joshi, JCIT DR

Section 139(1)Section 234BSection 234CSection 36Section 36(1)(va)Section 43B

…inclined to follow the same and we reproduce the order of Hon’ble Calcutta High Court in the case of Vijayshree Ltd. supra wherein the Hon’ble Calcutta High Court has taken note of the Hon’ble Supreme Court decision in CIT vs. Alom Extrusion Ltd. reported in 390 ITR 306. The Hon’ble Calcutta High Court’s decision in Vijayshree Ltd. supra is reproduced as under: “This appeal is at the instance of the Revenue and is directed against an order dated 28th April, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA No.1091/Kol/2010 relating to assessment year 2006-07 by which the Tribunal dismi…

M/S Varindra Tools Private Limited, Jalandhar vs. Assistant Commissioner of Income Tax Circle, II, Jalandhar

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

ITA 97/ASR/2021[2017-18]Status: DisposedITAT Amritsar11 Nov 2021AY 2017-18

Bench: 03.10.2021. 2. That Necessary Fees Was Deposited Well Before Time I.E. 29.09.2021. 3. That Appeal Was Sent To Income Tax Appellate Tribunal, Amritsar On 30.09.2021 Through Courier Well Before Due Of Date Of Filing Of Appeal. It Was Expected That Courier Will Reach Itat Office Well Before Due Date. However, On Receipt Of Letter, We Have Come To Know That There Is Delay Of 2 Days In Filing Of Appeal. 4. That We Are Enclosing Herewith Copy Of Receipt Of Courier & Track Record In Support Of The Fact That Courier Sent On 30.09.2021 Was Delivered In The Office Of Itat On 05.10.2021 Resulting In Delay Of 2 Days. 5. That Delay In Filing Of Appeal Has Happened Because Of Reasons Beyond Control Of Assessee. Delay In Filing Of Appeal Is Not Intentional.

For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M. Surendranath, Sr. DR

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

…inclined to follow the same and we reproduce the order of Hon’ble Calcutta High Court in the case of Vijayshree Ltd. supra wherein the Hon’ble Calcutta High Court has taken note of the Hon’ble Supreme Court decision in CIT vs. Alom Extrusion Ltd. reported in 390 ITR 306. The Hon’ble Calcutta High Court’s decision in Vijayshree Ltd. supra is reproduced as under: “This appeal is at the instance of the Revenue and is directed against an order dated 28th April, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA No. 1091/Kol/2010 relating to assessment year 2006-07 by which the Tribunal dism…

Medallay Exports, Jalandhar vs. Assstant Commissioner of Ncome Tax Circle-2, Jalandhar

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

ITA 95/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20

For Appellant: Shri J.S. Bhasin, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR

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

…inclined to follow the same and we reproduce the order of Hon’ble Calcutta High Court in the case of Vijayshree Ltd. supra wherein the Hon’ble Calcutta High Court has taken note of the Hon’ble Supreme Court decision in CIT vs. Alom Extrusion Ltd. reported in 390 ITR 306. The Hon’ble Calcutta High Court’s decision in Vijayshree Ltd. supra is reproduced as under: “This appeal is at the instance of the Revenue and is directed against an order dated 28th April, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA No. 1091/Kol/2010 relating to assessment year 2006-07 by which the Tribunal dis…

Genesis Trot, Jalandhar vs. Income Tax Officer Ward -1 (1), Jalandhar

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

ITA 91/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20

For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M Surendranath, Sr. DR

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

…inclined to follow the same and we reproduce the order of Hon’ble Calcutta High Court in the case of Vijayshree Ltd. supra wherein the Hon’ble Calcutta High Court has taken note of the Hon’ble Supreme Court decision in CIT vs. Alom Extrusion Ltd. reported in 390 ITR 306. The Hon’ble Calcutta High Court’s decision in Vijayshree Ltd. supra is reproduced as under: “This appeal is at the instance of the Revenue and is directed against an order dated 28th April, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA No. 1091/Kol/2010 relating to assessment year 2006-07 by which the Tribunal dism…

Shrimati Sneh Lata, Darbar Feed Mills, Jalandhar vs. Income Tax Officer Ward-3(2), Jalandhar

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

ITA 19/ASR/2021[2018-19]Status: DisposedITAT Amritsar11 Nov 2021AY 2018-19

Bench: Furnishing The Return Of Income Under Section 139(1) Of The Act. When The Matter Was Taken To The Ld. Cit(A) The Said Disallowance Was Sustained.

For Appellant: Shri J.S. Bhasin, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR

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

…inclined to follow the same and we reproduce the order of Hon’ble Calcutta High Court in the case of Vijayshree Ltd. supra wherein the Hon’ble Calcutta High Court has taken note of the Hon’ble Supreme Court decision in CIT vs. Alom Extrusion Ltd. reported in 390 ITR 306. The Hon’ble Calcutta High Court’s decision in Vijayshree Ltd. supra is reproduced as under: “This appeal is at the instance of the Revenue and is directed against an order dated 28th April, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA No. 1091/Kol/2010 relating to assessment year 2006-07 by which the Tribunal dis…

Raga Motors Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

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

ITA 126/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20

For Appellant: Shri J.S. Bhasin,AdvocateFor Respondent: Shri S.M. Surendranath, Sr. DR

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

…inclined to follow the same and we reproduce the order of Hon’ble Calcutta High Court in the case of Vijayshree Ltd. supra wherein the Hon’ble Calcutta High Court has taken note of the Hon’ble Supreme Court decision in CIT vs. Alom Extrusion Ltd. reported in 390 ITR 306. The Hon’ble Calcutta High Court’s decision in Vijayshree Ltd. supra is reproduced as under: “This appeal is at the instance of the Revenue and is directed against an order dated 28th April, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA No. 1091/Kol/2010 relating to assessment year 2006-07 by which the Tribunal dism…

Raghu Exports ( India ) Private Limited, Jalandhar vs. Deputy Commissoner of Incme Tax Circle-1, Jalandhar

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

ITA 125/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20

For Appellant: Shri J.S. Bhasin, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR

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

…inclined to follow the same and we reproduce the order of Hon’ble Calcutta High Court in the case of Vijayshree Ltd. supra wherein the Hon’ble Calcutta High Court has taken note of the Hon’ble Supreme Court decision in CIT vs. Alom Extrusion Ltd. reported in 390 ITR 306. The Hon’ble Calcutta High Court’s decision in Vijayshree Ltd. supra is reproduced as under: “This appeal is at the instance of the Revenue and is directed against an order dated 28th April, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA No. 1091/Kol/2010 relating to assessment year 2006-07 by which the Tribunal dis…

Raghu Exports ( India) Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

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

ITA 124/ASR/2021[2018-19]Status: DisposedITAT Amritsar11 Nov 2021AY 2018-19

For Appellant: Shri J.S. Bhasin, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR

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

…inclined to follow the same and we reproduce the order of Hon’ble Calcutta High Court in the case of Vijayshree Ltd. supra wherein the Hon’ble Calcutta High Court has taken note of the Hon’ble Supreme Court decision in CIT vs. Alom Extrusion Ltd. reported in 390 ITR 306. The Hon’ble Calcutta High Court’s decision in Vijayshree Ltd. supra is reproduced as under: “This appeal is at the instance of the Revenue and is directed against an order dated 28th April, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA No. 1091/Kol/2010 relating to assessment year 2006-07 by which the Tribunal dis…

Lakshmi Handicrafts, Jalandhar City vs. Asst. CPC / Income Tax Officer Ward-3 (4), Jalandhar

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

ITA 112/ASR/2021[2018-19]Status: DisposedITAT Amritsar11 Nov 2021AY 2018-19

For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M Surendranath, Sr. DR

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

…inclined to follow the same and we reproduce the order of Hon’ble Calcutta High Court in the case of Vijayshree Ltd. supra wherein the Hon’ble Calcutta High Court has taken note of the Hon’ble Supreme Court decision in CIT vs. Alom Extrusion Ltd. reported in 390 ITR 306. The Hon’ble Calcutta High Court’s decision in Vijayshree Ltd. supra is reproduced as under: “This appeal is at the instance of the Revenue and is directed against an order dated 28th April, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA No. 1091/Kol/2010 relating to assessment year 2006-07 by which the Tribunal dism…

Shri Suman Sharma Prop. M/S Laxmi Enterprises, Kaputhala vs. Asst. CPC/ Income Tax Offcier Ward-2, Kaputhala

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

ITA 111/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20

For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M Surendranath, Sr. DR

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

…inclined to follow the same and we reproduce the order of Hon’ble Calcutta High Court in the case of Vijayshree Ltd. supra wherein the Hon’ble Calcutta High Court has taken note of the Hon’ble Supreme Court decision in CIT vs. Alom Extrusion Ltd. reported in 390 ITR 306. The Hon’ble Calcutta High Court’s decision in Vijayshree Ltd. supra is reproduced as under: “This appeal is at the instance of the Revenue and is directed against an order dated 28th April, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA No. 1091/Kol/2010 relating to assessment year 2006-07 by which the Tribunal dism…

M/S Nagory India, Jalandhar vs. Assistant Commissioner of Income Tax Circle-II, Jalanadhar

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

ITA 103/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20

For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M Surendranath, Sr. DR

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

…inclined to follow the same and we reproduce the order of Hon’ble Calcutta High Court in the case of Vijayshree Ltd. supra wherein the Hon’ble Calcutta High Court has taken note of the Hon’ble Supreme Court decision in CIT vs. Alom Extrusion Ltd. reported in 390 ITR 306. The Hon’ble Calcutta High Court’s decision in Vijayshree Ltd. supra is reproduced as under: “This appeal is at the instance of the Revenue and is directed against an order dated 28th April, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA No. 1091/Kol/2010 relating to assessment year 2006-07 by which the Tribunal dism…

M/S Paras Valves Private Limited, Jalandhar vs. Assistant Commissioner of Income Tax Circle.II, Jalandhar

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

ITA 102/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20

For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M Surendranath, Sr. DR

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

…inclined to follow the same and we reproduce the order of Hon’ble Calcutta High Court in the case of Vijayshree Ltd. supra wherein the Hon’ble Calcutta High Court has taken note of the Hon’ble Supreme Court decision in CIT vs. Alom Extrusion Ltd. reported in 390 ITR 306. The Hon’ble Calcutta High Court’s decision in Vijayshree Ltd. supra is reproduced as under: “This appeal is at the instance of the Revenue and is directed against an order dated 28th April, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA No. 1091/Kol/2010 relating to assessment year 2006-07 by which the Tribunal dism…

Shri Inderjit Bajaj, Jalandhar vs. Deputy/ Assistant Commissioner of Income Tax Circle-1, Jalandhar

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

ITA 80/ASR/2021[2019-20]Status: DisposedITAT Amritsar10 Nov 2021AY 2019-20

Bench: The Due Date Of Filing The Return Of Income; B) Amendment Made By Finance Act, 2021 In Section 36(Va) & Section 43B Is Not Retrospective But Is Prospective Applicable W.E.F. A.Y. 2021-22. 2. That The Ld. Cit(A) Erred In Confirming The Addition Of Rs. 48,99,708/- Made By The Ao Representing Delay In Remittance Of Employees Contribution Towards Provident Fund & Esi Disregarding The Various Decisions Of The Jurisdictional Hon'Ble Itat, Amritsar & Hon'Ble Punjab & Haryana High Court Relied Upon By The Assessee Which Are Binding On The Ld. Cit(A).

For Appellant: Shri Ashwani Mittal, CAFor Respondent: Shri S.M. Surendranath, Sr. DR

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

…inclined to follow the same and we reproduce the order of Hon’ble Calcutta High Court in the case of Vijayshree Ltd. supra wherein the Hon’ble Calcutta High Court has taken note of the Hon’ble Supreme Court decision in CIT vs. Alom Extrusion Ltd. reported in 390 ITR 306. The Hon’ble Calcutta High Court’s decision in Vijayshree Ltd. supra is reproduced as under: “This appeal is at the instance of the Revenue and is directed against an order dated 28th April, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA No. 1091/Kol/2010 relating to assessment year 2006-07 by which the Tribunal dism…

M/S P. Ram Chand & Company, Jalandhar vs. Deputy/ Asssistanat Comissioner of Income Tax Circle-1, Jalandhar

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

ITA 79/ASR/2021[2019-20]Status: DisposedITAT Amritsar10 Nov 2021AY 2019-20

Bench: Due Date Of Filing Of Income Tax Return.

For Appellant: Shri Vikas Bhagat,CAFor Respondent: Shri S.M. Surendranath, Sr. DR

Section 139(1)Section 36(1)(va)

…inclined to follow the same and we reproduce the order of Hon’ble Calcutta High Court in the case of Vijayshree Ltd. supra wherein the Hon’ble Calcutta High Court has taken note of the Hon’ble Supreme Court decision in CIT vs. Alom Extrusion Ltd. reported in 390 ITR 306. The Hon’ble Calcutta High Court’s decision in Vijayshree Ltd. supra is reproduced as under: “This appeal is at the instance of the Revenue and is directed against an order dated 28th April, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA No. 1091/Kol/2010 relating to assessment year 2006-07 by which the Tribunal dism…

M/S Balson Engineers, Jalandhar vs. Income Tax Officer Ward-1 (1), Jalandhar

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

ITA 78/ASR/2021[2019-20]Status: DisposedITAT Amritsar10 Nov 2021AY 2019-20

Bench: Due Date Of Filing Of Income Tax Return.

For Appellant: Shri Vikas Bhagat, CAFor Respondent: Shri S.M Surendranath, Sr. DR

Section 139(1)Section 36(1)(va)

…inclined to follow the same and we reproduce the order of Hon’ble Calcutta High Court in the case of Vijayshree Ltd. supra wherein the Hon’ble Calcutta High Court has taken note of the Hon’ble Supreme Court decision in CIT vs. Alom Extrusion Ltd. reported in 390 ITR 306. The Hon’ble Calcutta High Court’s decision in Vijayshree Ltd. supra is reproduced as under: “This appeal is at the instance of the Revenue and is directed against an order dated 28th April, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA No. 1091/Kol/2010 relating to assessment year 2006-07 by which the Tribunal dism…

M/S Perfect Polymers, Jalandhar vs. Income Tax Officer Ward 1 (3), Jalandhar

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

ITA 77/ASR/2021[2019-20]Status: DisposedITAT Amritsar10 Nov 2021AY 2019-20

Bench: Due Date Of Filing Of Income Tax Return.

For Appellant: Shri Vikas Bhagat, CAFor Respondent: Shri S.M Surendranath, Sr. DR

Section 139(1)Section 36(1)(va)

…inclined to follow the same and we reproduce the order of Hon’ble Calcutta High Court in the case of Vijayshree Ltd. supra wherein the Hon’ble Calcutta High Court has taken note of the Hon’ble Supreme Court decision in CIT vs. Alom Extrusion Ltd. reported in 390 ITR 306. The Hon’ble Calcutta High Court’s decision in Vijayshree Ltd. supra is reproduced as under: “This appeal is at the instance of the Revenue and is directed against an order dated 28th April, 2011 passed by the Income Tax Appellate Tribunal, “A” Bench, Kolkata in ITA No. 1091/Kol/2010 relating to assessment year 2006-07 by which the Tribunal dism…