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.

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 306)

Rukmani Tea Industries Pvt. Ltd., Kolkata vs. ACIT/DCIT, Circle - 4(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 457/KOL/2022[2020-2021]Status: DisposedITAT Kolkata12 Oct 2022AY 2020-2021

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2020-21 Rukmani Tea Industries Pvt. Acit/Dcit, Circle- Ltd. 4(1), Kolkata Kasba Industrial Estate, Vs. Phase Ii, P-3, East Kolkata Township, Kolkata-700107. Pan: Aabcr 5257 L (Appellant) (Respondent) Present For: Appellant By : Shri Sundeep Mukherjee, Ar Respondent By : Shri Vijay Kumar, Acit, Sr. Dr Date Of Hearing : 10.10.2022 Date Of Pronouncement : 12.10.2022 O R D E R Per Sonjoy Sarma, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 15.07.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That On The Facts & Circumstances Of The Case, The Ld. Cit(A), Delhi Has Erred In Upholding The Contention Of The Ao/Cpc That Employee’S Contribution To Provident Fund For Rs. 25,02,607/- Made After Due Date But Before The Due Date For Filing Of Income Tax Return For The Assessment Year 2020-21 That Is Prior To Ay 2021- 22 Is Not Allowable U/S 43B Though Jurisdictional High Court & Other Courts Including The Apex Court Are Of Contrary View. 2. For That The Appellant Begs Leave To Add, Alter Or Amend Any Of The Grounds Of Appeal At The Time Of Hearing.”

For Appellant: Shri Sundeep Mukherjee, ARFor Respondent: Shri Vijay Kumar, ACIT, SR. DR

Section 139Section 139(1)Section 2(24)(x)Section 250Section 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…

Cleantech Management Services Private Limited, Kolkata vs. ITO, Ward-6(3), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 357/KOL/2022[2018-2019]Status: DisposedITAT Kolkata12 Oct 2022AY 2018-2019

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.357/Kol/2022 Assessment Year: 2018-19 Cleantech Management Services Pvt. Ltd.....................................…… ….Appellant 7, Chowringhee Square, Kolkata-700069. [Pan: Aaccc8816D] Vs. Ito, Ward-6(3), Kolkata .......….…..…...............................................….. Respondent Appearances By: Shri Debajyati Bhattacharya, Fca, Appeared On Behalf Of The Appellant. Shri Partha Pratim Barman, Addl. Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 12, 2022 Date Of Pronouncing The Order : October 12, 2022 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 26.11.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 143(3) Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That Under The Facts & Circumstances Of The Case, The Order Issued By The Cit(A), National Faceless Appeal Centre U/S 250 Disallowing Employee Benefit Expenses Shall Be Treated Void Ab Initio. 2) For That The Order Issued U/S 250 Disallowing Expenditure Towards Employee Benefit, Be Treated As Void Ab Initio, Arbitrary & Bad In Law. 3) For That Order Passed By The Cit(A) Disallowing Rs.56,98,663 Is Disputed, Arbitrary & Bad In Law. 4) For That The Cit(A) Erred In Passing The Order Merely Considering Sec36(6R Of Part A -Oi) & Sec 37(7K Of Part-A-Oi) & Without Considering Sec -43B

Section 139(1)Section 143(3)Section 2(24)(x)Section 250Section 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…

Topsel Marketing Pvt. Ltd., Kolkata vs. ACIT, Cir. 2, Kolkata

In the result, the appeal of the assessee stands allowed

ITA 290/KOL/2022[2017-18]Status: DisposedITAT Kolkata11 Oct 2022AY 2017-18

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.290/Kol/2022 Assessment Year: 2017-18 Topsel Marketing Pvt. Ltd.............………......................................…… ….Appellant C/O M/S Salarpuria Jajodia & Co., 7, C.R. Avenue, 3Rd Floor, Kolkata. [Pan: Aaact8593J] Vs. Acit, Circle-2, Kolkata .......….…..…...............................................….. Respondent

Section 139(1)Section 143(3)Section 2(24)Section 2(24)(x)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 dismi…

Shreegopal Govind Sponge (P) Ltd., Kolkata vs. ITO, Ward-3(1), Kolkata

In the result, both the appeals of the assessee stand allowed

ITA 244/KOL/2022[2019-20]Status: DisposedITAT Kolkata10 Oct 2022AY 2019-20

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.243&244/Kol/2022 Assessment Years: 2018-19 & 2019-20 Shreegopal Govind Sponge (P) Ltd……..…...........................................……Appellant 11A, 6Th Floor, Room No.2, Maharshi Devendra Road, P.O. Kolkata-700007. [Pan: Aagcs2173M] Vs. Ito, Ward-3(1), Kolkata.......….…..…...................……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Vijay Kumar, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 29, 2022 Date Of Pronouncing The Order : October 10, 2022 आदेश / Order Per Bench: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 15.12.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since Identical Facts & Issues Are Involved In Both The Appeals Hence The Same Are Heard Together & Disposed Off By This Common Order. The Assessee’S Appeal Ita No.1384/Kol/2019 For The Assessment Year 2010-11 Is Taken As The Lead Case. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Ld. Cit (A) Erred In Law As Well As In Facts Confirming The Disallowance Of Rs. 8,53,593/- U/S 36(Va) When No Such Deduction Was Claimed By The Appellant In The Return Of Income. 2. For That The Ld. Cit (A) Is Unlawful In Confirming The Action Of The Ld. Ao In Disallowing A Sum Of Rs. 8,53,593/- By Making Adjustment In Intimation U/S 143(1)(A) To The Returned Income When The Conditions Indicated In Clause (A) Of Section 143(1) For Adjustments Do Not Exist;

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 250Section 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…

Shreegopal Govind Sponge (P) Ltd., Kolkata vs. ITO, Ward-3(1), Kolkata

In the result, both the appeals of the assessee stand allowed

ITA 243/KOL/2022[2018-19]Status: DisposedITAT Kolkata10 Oct 2022AY 2018-19

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.243&244/Kol/2022 Assessment Years: 2018-19 & 2019-20 Shreegopal Govind Sponge (P) Ltd……..…...........................................……Appellant 11A, 6Th Floor, Room No.2, Maharshi Devendra Road, P.O. Kolkata-700007. [Pan: Aagcs2173M] Vs. Ito, Ward-3(1), Kolkata.......….…..…...................……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Vijay Kumar, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 29, 2022 Date Of Pronouncing The Order : October 10, 2022 आदेश / Order Per Bench: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 15.12.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since Identical Facts & Issues Are Involved In Both The Appeals Hence The Same Are Heard Together & Disposed Off By This Common Order. The Assessee’S Appeal Ita No.1384/Kol/2019 For The Assessment Year 2010-11 Is Taken As The Lead Case. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Ld. Cit (A) Erred In Law As Well As In Facts Confirming The Disallowance Of Rs. 8,53,593/- U/S 36(Va) When No Such Deduction Was Claimed By The Appellant In The Return Of Income. 2. For That The Ld. Cit (A) Is Unlawful In Confirming The Action Of The Ld. Ao In Disallowing A Sum Of Rs. 8,53,593/- By Making Adjustment In Intimation U/S 143(1)(A) To The Returned Income When The Conditions Indicated In Clause (A) Of Section 143(1) For Adjustments Do Not Exist;

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 250Section 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…

Sh. Amrik Singh Garewal, Chandigarh vs. DCIT, Circle -1, Chandigarh

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

ITA 543/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh28 Sept 2022AY 2018-19

Bench: Shri A.D. Jainआयकर अपील सं./ Ita No. 543/Chd/2022 "नधा"रणवष" / Assessment Year : 2018-19 Sh. Amrik Singh Garewal, Dcit, Cpc, Bangluru बनाम 223-224, Ind Area Phasae-1, Current Jao, Dcit, Chandigarh 160028 Circle-1,Chandigarh

For Appellant: Sh. None (submissions of Sh. Neeraj Jain)For Respondent: Smt. Priyanka Dhar, Sr. DR

Section 139(1)Section 143(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 Basant Mechanical Works, Ludhiana vs. JCIT, Circle IV, Ludhiana

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

ITA 541/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh28 Sept 2022AY 2017-18

Bench: Shri A.D. Jainआयकर अपील सं./ Ita No. 541/Chd/2022 "नधा"रणवष" / Assessment Year : 2017-18 M/S Basant Mechanical Works, 1. Dcit, Cpc, बनाम 720-21, Ind. Area-B, Banglore Ludhiana, Punjab 2. Jurisdiction Ao- 141003 Jcit, Circle Iv, Ludhiana "थायी लेखा सं./Pan No: Aabfb0687M अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Rohit Kaura, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR

Section 139(1)Section 143(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…

Srg Earth Resources Pvt. Ltd., Kolkata vs. PCIT-2, Kolkata

In the result, grounds raised by the assessee company are allowed and accordingly the appeal of the assessee is allowed as aforesaid

ITA 165/KOL/2022[2017-18]Status: DisposedITAT Kolkata28 Sept 2022AY 2017-18

Bench: Shri Manish Borad & Shri Sonjoy Sarmaassessment Year: 2017-18 Srg Earth Resources Acit, Circle-5(1), Private Limited Kolkata 16, Ganesh Chandra Vs. Avenue, Gandhi House, Dalhousie, Kolkata – 700013. Pan: Aajcs2276A (Appellant) (Respondent) Present For: Appellant By : Shri S.S. Gupta, Ar Respondent By : Md. Ghayas Uddin, Cit(Dr) Date Of Hearing : 13.07.2022 Date Of Pronouncement : 28.09.2022 O R D E R Per Sonjoy Sarma: This Appeal Is Directed Against The Order Passed U/S 263 Of The Income-Tax Act, 1961 (‘The Act’), By The Ld. Pcit, Kolkata-2 For A.Y. 2017-18 Vide Order Dated 17.10.2019. 2. Brief Facts Of The Case Are That The Assessee Company Is Engaged In The Business Of Work Contracts Of Various Steel Plant. The Assessee- Company Filed Its Return Of Income On 31.10.2017 Declaring Total Income Of Rs. 2,30,49,880/-. The Case Of The Assessee-Company Was Selected For Scrutiny Through Cass & The Statutory Notices U/S 143(2) & 142(1) Of The Act Were Issued & Duly Served Upon The Assessee-Company In Response To Which Compliance Letters, Submissions & Copies Of Relevant Documents Were Furnished By The Assessee-Company.

For Appellant: Shri S.S. Gupta, ARFor Respondent: MD. Ghayas Uddin, CIT(DR)

Section 143(2)Section 143(3)Section 263Section 36(1)(va)Section 43B

…(24)(x) of the Act was 8 SRG Earth Resources Private Limited A.Y. 2017-18 correct or not. It appears that the Tribunal below, in view of the decision of the Supreme Court in the case of Commissioner of Income Tax vs. Alom Extrusion Ltd., reported in 2009 Vol.390 ITR 306, held that the deletion was justified. Being dissatisfied, the Revenue has come up with the present appeal. After hearing Mr. Sinha, learned advocate, appearing on behalf of the appellant and after going through the decision of the Supreme Court in the case of Commissioner of Income Tax vs. Alom Extrusion Ltd., we find that the Supreme Court in t…

Inspectorate Griffith India Private Limited, Kolkata vs. DCIT, Cir. 11(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 141/KOL/2022[2017-18]Status: DisposedITAT Kolkata27 Sept 2022AY 2017-18

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.141/Kol/2022 Assessment Year: 2017-18 Inspectorate Griffith India Private Limited..........................................……Appellant Eco-Centre, 16Th Floor, Unit-1601, Block-Em04, Salt Lake City, Sector-V, Bidhannagar, North 24 Pgs, Kolkata- 700091. [Pan: Aabci0315E] Vs. Dcit, Cpc, Bangalore .......….…..…...................……........……...…..…..Respondent Appearances By: Shri A. K. Indra, Fca, Appeared On Behalf Of The Appellant. Shri Vijay Kumar, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 27, 2022 Date Of Pronouncing The Order : September 27, 2022 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 15.12.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That Cit (Nfac) Has Materially Erred In Law & Facets Of The Case In Disallowing Rs.22,94,560/- In Respect Of Esi & Pf Which Have Been Paid Before The Due Date Of Filing Income Tax Return. 2. For That Cit (Nfac) Has Materially Erred In Understanding Of The Applicability Of The Amended Explanations To Section 36(1)(Vb) & 43B As Introduced In The Finance Act 2021 Which Is Applicable In Prospective Assessment Year & Same Is Not At All Applicable In The Relevant Assessment Year I.E. Assessment Year 2017-18. 3. For That Assessee Reserves Its Right To Put Forth Further Ground/Grounds Of Appeal Before / At The Time Of Hearing.”

Section 139(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 36(1)(vb)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…

Dalmia Laminators Ltd, Kolkata vs. DCIT, Cir. 7(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 102/KOL/2022[2014-15]Status: DisposedITAT Kolkata14 Sept 2022AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 115JSection 139Section 139(1)Section 14(2)Section 14ASection 2(24)(x)Section 250Section 36(1)(va)Section 43B

…eproduce 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 4 AY: 2014-15 Dalmia Laminators Ltd. 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 S.R.Batliboi & Associates LLP, Kolkata vs. ADIT, CPC, Bangalore

In the result, the appeal of the assessee stands allowed

ITA 237/KOL/2022[2019-20]Status: DisposedITAT Kolkata07 Sept 2022AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.237/Kol/2022 Assessment Year: 2019-20 M/S S.R. Batliboi & Associates Llp………................……............…..….. Appellant 3Rd Floor, Bloc B, 22, Camac Street, Kolkata. [Pan: Achfs9118A] Vs. Adit, Cpc, Bangalore....................................................…..............……. Respondent Appearances By: Shri D. Ghosh, Fca, Appeared On Behalf Of The Appellant. Shri Sudipta Guha, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 31, 2022 Date Of Pronouncing The Order : September 07, 2022 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 21.12.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. Based On The Facts & Circumstances Of The Case, S.R. Batliboi & Associates Llp ("The Appellant"), Respectfully Craves To Prefer An Appeal Against The Order Dated 21St Dec 2021 Passed By The Learned Commissioner Of Income-Tax (Appeals) - Nfac [“Cit(A)"], Delhi (Received By The Appellant On 21St Dec 2021) Under Section 250 Of The Income-Tax Act, 1961 ("The Act'") On The Following Grounds Which Are Independent & Without Prejudice To Each Other: On The Facts & In The Circumstances Of The Case & In Law, The Learned Assistant Director Of Income Tax, Cpc ("Ao") & Cit(A) Has: General 1. Erred In Confirming The Action Of Ld. Ao In Computing Total Income Of The Appellant At Rs. 1,18,67,86,431 As Against Income Of Rs. 1,18,63,50, 198 Offered To Tax By The Appellant In Return Of Income For The Subject Assessment Year; Ex-Parte Order, Non-Grant Of Sufficient Opportunity Of Being Heard

Section 143(1)Section 234ASection 234BSection 234CSection 250Section 36Section 36(1)

…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…

Natural Selections, Baddi vs. DCIT/ACIT, Circle, Parwanoo

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

ITA 404/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh05 Sept 2022AY 2018-19

Bench: Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 404/Chd/2022 "नधा"रणवष" / Assessment Year :2017-18 Natural Selections The Dcit, Cpc, बनाम Plot No. 87, Industrial Area, Banglore / Lodimajra, Tehsil Nalagarh Ito, Baddi (Now Baddi)- 174101 Himachal Pradesh "थायी लेखा सं./Pan No: Aajfn0037D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Ravinder Kumar Sharma, CAFor Respondent: Sh. Akashdeep, JCIT

Section 139(1)Section 143(1)Section 250(6)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 ITA No. 404-Chd-2022 (AY 2018-19) - Natural Selectio…

Danish Private Limited, Jaipur vs. Income Tax Officer Ward-6(1), Jaipur

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

ITA 257/JPR/2022[2020-21]Status: DisposedITAT Jaipur16 Aug 2022AY 2020-21

Bench: The Hearing.”

For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Ms. Runi Pal (Addl.CIT) a

Section 139(1)Section 143(1)Section 143(1)(a)Section 36(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 dismi…

Prahlad Narayan Bairwa, Jaipur vs. DCIT, Circle-7, Jaipur

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

ITA 232/JPR/2022[2018-19]Status: DisposedITAT Jaipur16 Aug 2022AY 2018-19

Bench: Itat & The Delay Occurred May Kindly Be Condoned.

For Appellant: Miss Shivangi Samdhani (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a

Section 139(1)Section 143(1)Section 143(1)(a)Section 36(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 the o…

M/S. Jsw Cement Ltd, Mumbai vs. Addl /CIT/Dy/ACIT/Income Tax, Mumbai

In the result, subject to the observations made/ directions given above, the appeal of the assessee is treated as allowed for statistical purposes

ITA 241/MUM/2022[2018-19]Status: DisposedITAT Mumbai12 Aug 2022AY 2018-19

Bench: Sri Sanjay Garg & Sri Om Prakash Kant

Section 139(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 37Section 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: Page 3 of 13 I.T.A. No. 241/Mum/2022 Assessment Year: 2018-19 M/s JSW Cement Ltd. “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 I…

Jitendra Kumar Singh, Jamshedpur vs. Deputy Commissioner of Income Tax, Circle-1, Jamshedpur

In the result, both the appeals of the assessee stands allowed

ITA 65/RAN/2021[2019-20]Status: DisposedITAT Ranchi27 Jul 2022AY 2019-20

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 139Section 2(24)(x)Section 250Section 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…

Jitendra Kumar Singh, Jamshedpur vs. Deputy Commissioner of Income Tax, Circle-1, Jamshedpur

In the result, both the appeals of the assessee stands allowed

ITA 64/RAN/2021[2018-2019]Status: DisposedITAT Ranchi27 Jul 2022AY 2018-2019

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 139Section 2(24)(x)Section 250Section 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…

Aradhana Investments Ltd, Kolkata vs. CPC(ACIT, Cen. Cir. 2(1), Kol., Bangalore

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 132/KOL/2022[2019-20]Status: DisposedITAT Kolkata18 Jul 2022AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.132/Kol/2022 Assessment Year: 2019-20 Aradhana Investments Ltd…......................................…..............….……….Appellant 5, Middleton Row, Kolkata-700071. [Pan:Aaeca1808K] Vs. Cpc (Acit Cent. Cir-2(1), Kolkata).............……........……............…..…..Respondent Appearances By: Shri Soumitra Choudhury, Advocate, Appeared On Behalf Of The Appellant. Shri Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 18, 2022 Date Of Pronouncing The Order : July 18, 2022 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 10.12.2021 Of The Commissioner Of Income Tax (Appeals)-20, Kolkata [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

Section 139(1)Section 143(1)Section 143(3)Section 250Section 36(1)(va)Section 40ASection 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…

Tewari Warehousing Co. Pvt. Ltd., Kolkata vs. Asst.DCIT(CPC), Bangalore

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 331/KOL/2021[2018-19]Status: DisposedITAT Kolkata22 Jun 2022AY 2018-19

Bench: Shri Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2018-19 Tewari Warehousing Adit(Cpc), Bengalore Co. Pvt. Ltd. 6, Old Goragacha Road, Vs. Hoboken Depot, P.O. Brace Bridge, Kolkata – 700 088. Pan: Aadct 3802 F (Appellant) (Respondent) Present For: Appellant By : Shri Vikash Surana, Ca Respondent By : Smt. Ranu Biswas, Acit, Dr Date Of Hearing : 14.06.2022 Date Of Pronouncement : 22.06.2022 O R D E R Per Sonjoy Sarma, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 27.07.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. For That The Adjustment So Made By Ao Cpc, Bangalore Was Outside The Scope Of Section 143(1) Of The It Act. 2. For That The Ld. Cit(A) Erred In Confirming The Disallowance U/S 36(1)(Va) Made By Ao, Cpc Bangalore Vide 143(1) Intimation Rs. 22,86,639/- Being Employee’S Contribution To Pf & Esi Delayed Under Relevant Act, Although Same Paid Before Due Date U/S 139(1) Of The It Act. 3. For That The Amendment In Section 36(1)(Va) R.W. 43B Is Applicable From 01.04.2021 Onwards & Not Retrospective. 4. Non Credit Of Tds As Per 26As Rs. 1,46,75,366/-, Credit Allowed In Intimation 143(1) Rs. 1,38,91,444/- Page 4 Of Intimation. Besides Tds Deducted By Below

For Appellant: Shri Vikash Surana, CAFor Respondent: Smt. Ranu Biswas, ACIT, DR

Section 139Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 3Section 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 Shreevim Infra Projects Pvt. Ltd., Kolkata vs. ITO, Ward 2(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 327/KOL/2022[2020-21]Status: DisposedITAT Kolkata14 Jun 2022AY 2020-21

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.327/Kol/2022 Assessment Year: 2020-21 M/S Shreevim Infra Projects Pvt. Ltd.…......................................……….……Appellant Room No.505, Todi Corner, 32, Ezra Street (South Block), Dalhousie - 700001. [Pan:Aancs8609M] Vs. Ito, Ward-2(1), Kolkata….……….…..…...............……........……...…..…..Respondent Appearances By: Shri Sunil Surana, A/R, Appeared On Behalf Of The Appellant. None Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 14, 2022 Date Of Pronouncing The Order : June 14, 2022

Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…t in the case of Vijayshree Ltd. supra wherein the I.T.A. No.327/Kol/2022 Assessment Year: 2020-21 M/s Shreevim Infra Projects Pvt. Ltd 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…

CIT v. Alom Extrusion Ltd.

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

Also referred to as

Sections most often in play

Issues it is cited on

Judgments citing CIT v. Alom Extrusion Ltd.

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Cleantech Management Services Private Limited, Kolkata vs. ITO, Ward-6(3), Kolkata

Topsel Marketing Pvt. Ltd., Kolkata vs. ACIT, Cir. 2, Kolkata

Shreegopal Govind Sponge (P) Ltd., Kolkata vs. ITO, Ward-3(1), Kolkata

Shreegopal Govind Sponge (P) Ltd., Kolkata vs. ITO, Ward-3(1), Kolkata

Sh. Amrik Singh Garewal, Chandigarh vs. DCIT, Circle -1, Chandigarh

M/S Basant Mechanical Works, Ludhiana vs. JCIT, Circle IV, Ludhiana

Srg Earth Resources Pvt. Ltd., Kolkata vs. PCIT-2, Kolkata

Inspectorate Griffith India Private Limited, Kolkata vs. DCIT, Cir. 11(1), Kolkata

Dalmia Laminators Ltd, Kolkata vs. DCIT, Cir. 7(1), Kolkata

M/S S.R.Batliboi & Associates LLP, Kolkata vs. ADIT, CPC, Bangalore

Natural Selections, Baddi vs. DCIT/ACIT, Circle, Parwanoo

Danish Private Limited, Jaipur vs. Income Tax Officer Ward-6(1), Jaipur

Prahlad Narayan Bairwa, Jaipur vs. DCIT, Circle-7, Jaipur

M/S. Jsw Cement Ltd, Mumbai vs. Addl /CIT/Dy/ACIT/Income Tax, Mumbai

Jitendra Kumar Singh, Jamshedpur vs. Deputy Commissioner of Income Tax, Circle-1, Jamshedpur

Jitendra Kumar Singh, Jamshedpur vs. Deputy Commissioner of Income Tax, Circle-1, Jamshedpur

Aradhana Investments Ltd, Kolkata vs. CPC(ACIT, Cen. Cir. 2(1), Kol., Bangalore

Tewari Warehousing Co. Pvt. Ltd., Kolkata vs. Asst.DCIT(CPC), Bangalore

M/S Shreevim Infra Projects Pvt. Ltd., Kolkata vs. ITO, Ward 2(1), Kolkata