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 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 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.

Classic Aircon, India vs. DCIT CPC, India

In the result, the appeal of the assessees is allowed

ITA 285/JPR/2021[2018-19]Status: DisposedITAT Jaipur06 Apr 2022AY 2018-19

Bench: Cit(A)-Iii, Jaipur Was Rejected /Dismissed Vide Order Dated 20.09.2021 & Same Was Served Upon The Appellant On 20.09.2021 Itself Through E-Mail. Classic Aircon Vs. Dcit, Cpc

For Appellant: NoneFor Respondent: Ms Runi Pal (Addl.CIT) a

Section 139(1)Section 143(1)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 dism…

Effluent & Water Treatment Engineers Pvt. Ltd., Kolkata vs. ITO, Cir.11(1), Kolkata

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

ITA 70/KOL/2022[2018-19]Status: DisposedITAT Kolkata31 Mar 2022AY 2018-19

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.69 & 70/Kol/2022 Assessment Year: 2017-18 & 2018-19 Effluent & Water Treatment Engineers Pvt. Ltd........................................................Appellant P-22, 10Th Floor, Cit Road, Entally, Kolkata – 700014. [Pan: Aaace5484B] Vs. Dcit, Circle-11(1), Kolkata…...............……........……...…..…...............................Respondent Appearances By: Shri Shri Anil Kochar, Advocate Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 31, 2022 Date Of Pronouncing The Order : March 31, 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…

Effluent & Water Treatment Engineers Pvt. Ltd., Kolkata vs. ITO, Cir.11(1), Kolkata

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

ITA 69/KOL/2022[2017-18]Status: DisposedITAT Kolkata31 Mar 2022AY 2017-18

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…

Amit Singh, Bhiwadi (Alwar) vs. DCIT, CPC- Bengaluru

In the result, the appeal of the assessees is allowed

ITA 284/JPR/2021[2018-2019]Status: DisposedITAT Jaipur29 Mar 2022AY 2018-2019

For Appellant: Shri Rahish Mohammed (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a

Section 143(1)Section 2(24)Section 36(1)(va)

Transindia Nonwovens Pvt. Ltd., Jaipur vs. DCIT, CPC, Bangalore

In the result, the appeal of the assessees is allowed

ITA 267/JPR/2021[2018-19]Status: DisposedITAT Jaipur29 Mar 2022AY 2018-19

For Appellant: Shri B.P.Mundra (C.A.)For Respondent: Shri A.S. Nehra (Addl.CIT) a

Section 139(1)Section 143(1)Section 2(24)(x)Section 24Section 36(1)(va)Section 438Section 43B

Amba Tech Engineering, Jaipur vs. ITO, Bhiwadi

In the result, the appeal of the assessees is allowed

ITA 243/JPR/2021[2018-19]Status: DisposedITAT Jaipur29 Mar 2022AY 2018-19

For Appellant: Shri Rahish Mohammed (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a

Section 143(1)Section 2(24)Section 234BSection 36(1)(va)

Kitty Industries Private Limited, Ludhiana vs. DCIT, Circle-III, Ludhiana

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

ITA 30/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh28 Mar 2022AY 2018-19

Bench: The Due Date Of Filing Return Of Income U/S 139(1) Of The Income Tax Act, 1961. 2. That The Said Disallowance As Confirmed By The Cit(A) Is Against The Judgment Of The Jurisdictional Bench Of The Itat, Chandigarh Bench In The Case Of M/S. Mohan Bakery In Ita No. 273/2021 Pronounced On 02.12.2021 & The Judgment In The Case Of Sirsa Cooperative Marketing-Cum Processing Lc Society, Sirsa In Ita No. 274/2021 Pronounced On 02.12.2021. 3. That The Appellant Craves Leave To Add, Amend, Or Alter Any Of The Above Grounds Of Appeal Before Or During The Course Of Appellate Proceedings.

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Priyanka Dhar, 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…

Sh. Dinkar Khanna, Ludhiana vs. JCIT -1, Circle 1(1), Ludhiana

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

ITA 376/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh21 Mar 2022AY 2018-19

For Appellant: Shri. Vipan Gupta, CAFor Respondent: Shri M.P. Dwivedi, 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 dis…

Rajesh Motors Motocorp Private Limited, Jaipur vs. Deputy Commissioner Circle-4 Jaipur, Jaipur

In the result, the appeal of the assessees is allowed

ITA 47/JPR/2022[2018-19]Status: DisposedITAT Jaipur14 Mar 2022AY 2018-19

For Appellant: Shri P.C. Godha (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a

Section 139(1)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 Rajesh Motors Motocorp Pvt. Ltd. vs. DCIT 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 assessme…

M/S Freaking Amazing Foods Private Limited, Chandigarh vs. ITO, Ward 1(3), Chandigarh

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

ITA 11/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh14 Mar 2022AY 2018-19

Bench: The Due Date Of Filing Of Itr.

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Smt. Priyanka Dhar, Sr. D.R

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

ITO-Ward-2(1), Ludhiana vs. M/S Glory Knitwears Pvt.Ltd, Ludhiana

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

ITA 327/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh10 Mar 2022AY 2017-18

Bench: The Filing Of Return Wherever Employee'S Contribution Is Disallowed For Once & All If Payment Is Delayed Beyond The Prescribed Time.

For Appellant: Shri S.C. Jain, CAFor Respondent: Smt. Geetinder Mann, Sr. DR

Section 139(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 dis…

Atul Global Pvt. Ltd., Ludhiana vs. ITO, Ward 1 (1), Ludhiana

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

ITA 10/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh09 Mar 2022AY 2017-18

For Appellant: None (Written Submission)For Respondent: Smt. Geetinder Mann, Sr. DR

Section 139(1)Section 143(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 dis…

Asian Industries, Solan vs. ITO, Ward, Baddi

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

ITA 8/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh08 Mar 2022AY 2019-20

For Appellant: Shri Jaspal Sharma, AdvocateFor Respondent: Smt. Geetinder Mann, Sr. DR

Section 139(1)Section 143(1)Section 250Section 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…

Mindrill Systems and Solutions (P) Ltd, Howrah vs. DCIT, Cir. 1(1), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 603/KOL/2021[2019-20]Status: DisposedITAT Kolkata08 Mar 2022AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.603/Kol/2021 Assessment Year: 2019-20 M/S. Mindrill Systems & Solutions Pvt. Ltd............................................................Appellant Nh-6, Biparnapara, Near Saraswati Bridge, Domjur Mahiary Road, Dompur, P.O. Begri, Howrah-711411. [Pan: Aaecm3065G] Vs. Dcit, Circle-1(1), Kolkata….…..…...............……........……...…..…......................Respondent Appearances By: Shri Shri P.K. Himmatsingka, Ca Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 08, 2022 Date Of Pronouncing The Order : March 08, 2022

Section 139Section 139(1)Section 143(1)(A)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…

Prakash Steet Products Pvt. Ltd., Kolkata vs. CPC, Bangalore

In the result, the appeal of the assessee stands allowed

ITA 579/KOL/2021[2019-20]Status: DisposedITAT Kolkata08 Mar 2022AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.579/Kol/2021 Assessment Year: 2019-20 M/S. Prakash Steel Products Pvt. Ltd...................................................………Appellant 46C, Chowringhee Road, Flat 14G, Kolkata – 700071. [Pan: Aabcp5269J] Vs. Cpc, Bangalore…...............……........……...…..…........................................Respondent Appearances By: Shri Shri Chirag Desai, Ar Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 08, 2022 Date Of Pronouncing The Order : March 08, 2022

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

…t 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 I.T.A. No.579/Kol/2021 Assessment Year: 2019-20 M/s. Prakash Steel Products (P) Ltd. 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…

Garg Motors, Sirsa vs. Income Tax Officer, Ward 1, Aayakar Bhawan

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

ITA 378/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh07 Mar 2022AY 2019-20

For Appellant: Shri Ravinder Sharma, CAFor Respondent: Smt. Geetinder Mann, Sr. DR

Section 139(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…

ITO-Ward-2(1), Ludhiana vs. M/S Glory Knitwears Pvt.Ltd, Ludhiana

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

ITA 328/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh07 Mar 2022AY 2019-20

Bench: The Filing Of Return Wherever Employee'S Contribution Is Disallowed For Once & All If Payment Is Delayed Beyond The Prescribed Time.

For Appellant: Shri S.C. Jain, CAFor Respondent: Smt. Geetinder Mann, Sr. DR

Section 139(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 dis…

Arun Rawat, Baddi vs. CIT Appeal, Faceless

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

ITA 179/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh07 Mar 2022AY 2018-19

For Appellant: Shri Ravinder Sharma, CAFor Respondent: Smt. Geetinder Mann, Sr. DR

Section 139(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…

Soltex Insolation P. Ltd., Kolkata vs. ITO, Ward 7(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1/KOL/2022[2018-19]Status: DisposedITAT Kolkata03 Mar 2022AY 2018-19

Bench: Sri Manish Borad & Sri Sonjoy Sarma)

Section 139(1)Section 143(1)Section 2(24)(x)

…e provision of Section 36(1)(va) read with Section 2(24)(x) of the Act was 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. Atom Extrusion Ltd., we find that the Supreme Court in t…

Saha Textile, Kolkata vs. ACIT, Cir.-50(1) (2), Kolkata

In the result, the appeal of the assessee stands allowed

ITA 402/KOL/2021[2018-19]Status: HeardITAT Kolkata02 Mar 2022AY 2018-19

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.402/Kol/2021 Assessment Year: 2018-19 Saha Textile............................................................…………………….……Appellant 29, Saha Textile, K B Bose Road, Barasat, W.B- 700124 [Pan: Abyfs8639J] Vs. Acit, Circle-50(1)(2), Kolkata….…..…...............……........……...…..…..Respondent Appearances By: Shri Harsh Vardhan Vhardwaj, Ca, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 23, 2022 Date Of Pronouncing The Order : March 02, 2022 Hearing Through Video Conferencing Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 11.08.2021 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. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(Appeals) Had Erred Both In Law & On Facts By Confirming The Order Of The Assessing Officer & Making An Addition Of Rs.2,00,194/- Being Delay In Deposit Of Employees Contribution To Pf & Esi U/S 36(I)(Va) Of The Income Tax Act, 1961 Despite Assessee Contributing/Depositing The Same Before The Due Date Of Filing Of Return Of Income U/S 139(1) Of The Act. 2. The Appellant Craves Leave To Add, To Amend Or Withdraw To All Or Any Ground On Or Before The Hearing Of The Appeal.”

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

…n’ble Calcutta High Court in the case of Vijayshree Ltd. supra wherein the I.T.A. No.402/Kol/2021 Assessment Year: 2018-19 Saha Textile 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…