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 366,470 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 14ASection 8D

Issues it is cited on

section 43(b)section 43(5)speculative transactionsection 43b(b)section 40(a)(ii)section 2(24)(x)corporate guaranteebusiness connectionsection 36(1)(va)section 40(a)(i)section 2(24)section 36(1)

Judgments citing CIT v. Alom Extrusion Ltd.

Online Computer & Services, Kolkata vs. ITO, Ward-1(1), Durgapur

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

ITA 156/KOL/2022[2019-20]Status: DisposedITAT Kolkata10 Jun 2022AY 2019-20

Bench: Shri Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2019-20 Online Computer & Ito, Ward-1(1), Services Durgapur B-212, Bengal Shristi Vs. Complex, City Centre, Durgapur – 713 216. Pan: Aadfo 0585 B (Appellant) (Respondent) Present For: Appellant By : None Respondent By : Shri Kausik K. Das, Sr. Dr Date Of Hearing : 09.06.2022 Date Of Pronouncement : 10.06.2022 O R D E R Per Sonjoy Sarma, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 10.08.2021 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 On The Facts Of The Case The Cit(A) Was Not Justified In Sustaining The Addition Of Rs. 1,27,428/- On Account Of Late Payment Of Pf & Esi When The Same Was Paid Within Time Allowed U/S 139(1) Of The Act & The Same May Be Please Be Allowed. 2. For That The Ao May Please Be Directed To Allow Credit Of Tds Of Rs. 18,591/- Relevant To The Year Under Appeal.”

For Appellant: NONEFor Respondent: Shri Kausik K. Das, 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…

Palashbari Tea Company Limited, Kolkata vs. ITO, Ward-1(3), Jalpaiguri

In the result, the appeal of the assessee stands allowed

ITA 173/KOL/2022[2018-19]Status: DisposedITAT Kolkata08 Jun 2022AY 2018-19

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.173/Kol/2022 Assessment Year: 2018-19 Palashbari Tea Company Limited....…......................................……….……Appellant Banarhat Jalpaiguri, Palashbari Tea Garden, Jalpaiguri-735202. [Pan:Aabcp8266F] Vs. Ito, Ward-1(3), Jalpaiguri……….…..…...............……........……...…..…..Respondent Appearances By: Shri N.S. Saini, A.R & Priyanka Salarpuria, A.R, Appeared On Behalf Of The Appellant. Shri Biswanath Das, Addl. Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 8, 2022 Date Of Pronouncing The Order : June 8, 2022

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

…Assessment Year: 2018-19 Palashbari Tea Company Limited 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 Baba Ispat Private Limited, Kolkata vs. CPC, Bangalore

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

ITA 577/KOL/2021[2019-20]Status: DisposedITAT Kolkata06 Jun 2022AY 2019-20

Bench: Shri Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleita Nos.576 & 577/Kol/2021 Assessment Year: 2018-19 & 2019-20 M/S. Baba Ispat (P) Ltd. Dcit, Cpc, Bengaluru 2, Baretto Lane, 2Nd Floor, Vs. Room No. – 201, Kolkata – 700 069. Pan: Aaccb 4752 F (Appellant) (Respondent) Present For: Appellant By : Shri Siddharth Agarwal, Advocate Respondent By : Shri Pradip Biswas, Acit Date Of Hearing : 26.05.2022 Date Of Pronouncement : 06.06.2022 O R D E R Per Bench: These Two Appeals Are Preferred By The Assessee Against Two Separate Orders Passed By National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit’] Dated 16.11.2021 & 10.11.2021 Respectively. Since The Issue Involved Therein Is Common, The Same Have Been Heard Together & Are Being Disposed Of By A Single Consolidated Order.

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Pradip Biswas, ACIT
Section 139(1)Section 2(24)(x)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 dismi…

M/S Baba Ispat Private Limited, Kolkata vs. CPC, Bangalore

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

ITA 576/KOL/2021[2018-19]Status: DisposedITAT Kolkata06 Jun 2022AY 2018-19

Bench: Shri Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleita Nos.576 & 577/Kol/2021 Assessment Year: 2018-19 & 2019-20 M/S. Baba Ispat (P) Ltd. Dcit, Cpc, Bengaluru 2, Baretto Lane, 2Nd Floor, Vs. Room No. – 201, Kolkata – 700 069. Pan: Aaccb 4752 F (Appellant) (Respondent) Present For: Appellant By : Shri Siddharth Agarwal, Advocate Respondent By : Shri Pradip Biswas, Acit Date Of Hearing : 26.05.2022 Date Of Pronouncement : 06.06.2022 O R D E R Per Bench: These Two Appeals Are Preferred By The Assessee Against Two Separate Orders Passed By National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit’] Dated 16.11.2021 & 10.11.2021 Respectively. Since The Issue Involved Therein Is Common, The Same Have Been Heard Together & Are Being Disposed Of By A Single Consolidated Order.

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Shri Pradip Biswas, ACIT
Section 139(1)Section 2(24)(x)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 dismi…

Mohammed Qurban, Mecheda vs. ACIT, CPC, Bengaluru

In the result, the appeal of the assessee stands allowed

ITA 135/KOL/2022[2019-20]Status: DisposedITAT Kolkata31 May 2022AY 2019-20

Bench: Shri Sanjay Gargi.T.A. No.135/Kol/2022 Assessment Year: 2019-20 Mohammed Qurban..................................………….………………….……Appellant Shantipur, Mecheda, Kolaghat, District-East Medinipur, W.B.-721137. [Pan:Aabpq0008R] Vs. Adit, Cpc, Bengaluru……….…..…...............……........……...…..…..Respondent Appearances By: Shri Ananda Sen, Ar, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 31, 2022 Date Of Pronouncing The Order : May 31, 2022

Section 139(1)Section 143(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…

Unnati Writing Products Pvt. Ltd., Kolkata vs. DCIT, CPC, Bangalore

In the result, the appeal of the assessee stands allowed

ITA 563/KOL/2021[2019-20]Status: DisposedITAT Kolkata26 May 2022AY 2019-20

Bench: Shri Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Ble] I.T.A. No. 563/Kol/2021 Assessment Year: 2019-20 Unnati Writing Products Pvt. Ltd........................................................................................................Appellant 22, Buroshibtolla Main Road, Kolkata – 700 038. [Pan: Aaacu 9771 H] Vs Dcit, Cpc, Bengaluru ..................………………………………………......................................................Respondent Appearances By: None Appeared On Behalf Of The Assessee. Shri Gautam Mondal, Acit Appeared On Behalf Of The Revenue. Date Of Concluding The Hearing : May 25, 2022 Date Of Pronouncing The Order : May 26, 2022

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…

Beauty Impex (P) Ltd, Kolkata vs. ITO, Ward-9(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 541/KOL/2021[2019-20]Status: DisposedITAT Kolkata26 May 2022AY 2019-20

Bench: Shri Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2019-20 Beauty Impex Pvt. Ito, Ward-9(1), Kolkata Ltd. 21/5, Old Nimta Road, Vs. Barrackpur, North 24 Parganas – 700056. Pan: Aabcb 6201 C (Appellant) (Respondent) Present For: Appellant By : None Respondent By : Shri Gautam Mondal, Acit Date Of Hearing : 25.05.2022 Date Of Pronouncement : 26.05.2022 O R D E R Per Sonjoy Sarma: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 12.11.2021 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. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(Appeals) (Nfac) Has Erred In Law As Well As On Facts In Passing An Order U/S 250 By Dismissing The Appeal Against Disallowance Of Sum Of Rs. 23,61,241/- Being Contribution Of Employees’ Share Towards Esi, Pf, Superannuation Fund Or Any Other Fund Set Up For The Welfare Of The Employee U/S 36(1)(Va) Read With Section 2(24)(X) Of The Income Tax Act, 1961 When The Payments Were Made Within The Due Dates Of Filing Of Return U/S 139 Of The Income Tax Act, 1961 & Hence Are Allowable. 2. For That The Appellant Craves Leave To Supplement, Cancel Or Otherwise Modify Any Of The Above Grounds Before Or At The Time Of Hearing.”

For Appellant: NoneFor Respondent: Shri Gautam Mondal, ACIT
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…

R.P..Synthetics, Mumbai vs. DCIT CPC, Bangalore

In the result, the appeals of the assessee stands allowed

ITA 2264/MUM/2021[2018-19]Status: DisposedITAT Mumbai19 May 2022AY 2018-19

Bench: Hon'Ble Shri Sanjay Gargr.P. Synthetics The Dcit Plot No.. R.67, Midc Cpc, Bangalore, Thane Belapur Road, Vs. Karnataka-560500 Navi Mumbai-400 701 (Respondent) (Appellant) Pan No.Aaefr7566C Assessee By : Shri Vinay Devi, Ar Revenue By : Shri. Anil Gupta, Dr Date Of Hearing: 19.05.2022 Date Of Pronouncement : 19.05.2022

For Appellant: Shri Vinay Devi, ARFor Respondent: Shri. Anil Gupta, DR
Section 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 dism…

Emson Tools Mfg. Corpn. Ltd., Ludhiana vs. ACIT/DCIT- 1, Ludhiana

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

ITA 100/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh10 May 2022AY 2019-20
For Appellant: NoneFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 12ASection 138Section 23(4)

…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…

Lalit Kumar Arora, Jaipur vs. ACIT, Cr-2, Jaipur

In the result, the appeal of the assessees is allowed

ITA 121/JPR/2022[2019-20]Status: DisposedITAT Jaipur09 May 2022AY 2019-20

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: None (Written Submission)For Respondent: Shri A. S. Nehara (Addl. CIT) a
Section 139(1)Section 143(1)Section 2(24)(x)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- by the Revenue against the or…

M/S Longowalia Yarns Limited, Ludhiana vs. DCIT, Central Cirle -1, Chandigarh

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

ITA 87/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh27 Apr 2022AY 2018-19

Bench: Filing Of The Return.

For Appellant: None (Application Rejected)For Respondent: Smt. Priyanka Dhar, Sr.DR
Section 139(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 to assessment year 2006-07 by which the Tribunal dism…

Taj Granites Pvt. Ltd., Jaipur vs. DCIT CPC, Bengaluru

In the result, the appeal of the assessees is allowed

ITA 80/JPR/2022[2019-20]Status: DisposedITAT Jaipur25 Apr 2022AY 2019-20
For Appellant: Shri Manish Agarwal (C.A.) &For Respondent: Ms. Monisha Choudhary (JCIT) a
Section 143(1)(a)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…

Taj Granites Pvt. Ltd., Jaipur vs. DCIT CPC, Bengaluru

In the result, the appeal of the assessees is allowed

ITA 79/JPR/2022[2018-19]Status: DisposedITAT Jaipur25 Apr 2022AY 2018-19
For Appellant: Shri Manish Agarwal (C.A.) &For Respondent: Ms. Monisha Choudhary (JCIT) a
Section 143(1)(a)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…

Vyona Logistics Pvt Ltd, Jaipur vs. Income Tax Officer Ward 4(2), Jaipur

In the result, both appeals of the assessees are allowed

ITA 117/JPR/2022[2017-18]Status: DisposedITAT Jaipur25 Apr 2022AY 2017-18
For Appellant: Shri Surendra Shah (C.A.) &For Respondent: Ms Monisha Choudhary ( JCIT) a
Section 143(1)Section 2(24)(x)Section 36(1)(va)

…e reproduce the order of Hon’ble Vyona Logistics Pvt. Ltd. & Ors. 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…

Alfamax Packaging Solutions Private Limited, Jaipur vs. ACIT/DCIT Cir-6, Jpr, Jaipur

In the result, both appeals of the assessees are allowed

ITA 116/JPR/2022[2019-20]Status: DisposedITAT Jaipur25 Apr 2022AY 2019-20
For Appellant: Shri Surendra Shah (C.A.) &For Respondent: Ms Monisha Choudhary ( JCIT) a
Section 143(1)Section 2(24)(x)Section 36(1)(va)

…e reproduce the order of Hon’ble Vyona Logistics Pvt. Ltd. & Ors. 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…

Rajesh Motors (Auto) Private Limited, Jaipur vs. ITO Ward 5(1), Jaipur

In the result, the appeal of the assessees is allowed

ITA 311/JPR/2021[2018-19]Status: DisposedITAT Jaipur25 Apr 2022AY 2018-19
For Appellant: Shri Manish Agarwal (C.A.) &For Respondent: Ms. Monisha Choudhary (JCIT) a
Section 143(1)(a)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…

Ajeet Singh, Jaipur vs. ITO WD 6(1), Jaipur

In the result, the appeal of the assessees is allowed

ITA 263/JPR/2021[2017-18]Status: DisposedITAT Jaipur25 Apr 2022AY 2017-18
For Appellant: NoneFor Respondent: Ms. Monisha Choudhary (JCIT) a
Section 139(1)Section 143(1)Section 36Section 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 Hotel Gaudavan Pvt. Ltd., Plot No.1, Hotel Complex, Jodhpur Barmer Link Road, Jaisalmer vs. CPC, Bengaluru/ ACIT/DCIT, Circle-6, Jaipur

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

ITA 84/JPR/2022[2018-19]Status: DisposedITAT Jaipur19 Apr 2022AY 2018-19
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri A.S. Nehra ( Addl. CIT) a
Section 143(1)Section 2(24)(x)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 Hotel Gaudavan Pvt. Ltd., Plot No.1, Hotel Complex, Jodhpur Barmer Link Road, Jaisalmer vs. CPC, Bengaluru/ ACIT/DCIT, Circle-6, Jaipur

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

ITA 83/JPR/2022[2017-18]Status: DisposedITAT Jaipur19 Apr 2022AY 2017-18
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri A.S. Nehra ( Addl. CIT) a
Section 143(1)Section 2(24)(x)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…

Neeraj Purohit, Jaipur vs. CPC, Bengaluru

In the result, the appeal of the assessees is allowed

ITA 81/JPR/2022[2019-20]Status: DisposedITAT Jaipur19 Apr 2022AY 2019-20
For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri A.S. Nehra (Addl.CIT) a
Section 143(1)Section 143(1)(a)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 dismi…