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 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.

Mega Tex Prints, Pali vs. DCIT, CPC, Bangalore / ITO, Ward-1, Pali

In the result, the captioned appeals filed by the assessees are allowed

ITA 105/JODH/2021[2018-19]Status: DisposedITAT Jodhpur18 Jan 2022AY 2018-19

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

For Appellant: Shri Amit Kothari, CAFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 2Section 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…

Variety Enterprises, Jalandhar vs. Deputy/ Assistant Commissioner of Income Tax Circle-1, Jalandhar

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

ITA 149/ASR/2021[2019-20]Status: DisposedITAT Amritsar18 Jan 2022AY 2019-20
For Appellant: Shri Ashwani Kalia, CA
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 dis…

M/S. S S Forgings, Jalandhar vs. Income Tax Officer Ward -2 (4), Jalandhar

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

ITA 148/ASR/2021[2019-20]Status: DisposedITAT Amritsar18 Jan 2022AY 2019-20
For Appellant: Shri Ashwani Kalia, CA
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 dis…

M/S Diamond Red Tanneries, Kapurthala vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

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

ITA 147/ASR/2021[2018-19]Status: DisposedITAT Amritsar18 Jan 2022AY 2018-19
For Appellant: Shri Ashwani Kalia, CA
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 dis…

Talbro International, Jalandhar vs. Income Tax Officer Ward - 4 ( 1 ), Jalandhar

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

ITA 141/ASR/2021[2018-19]Status: DisposedITAT Amritsar18 Jan 2022AY 2018-19
For Appellant: Shri Ashwani Kalia, CA
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 dis…

M/S Ceela Sports, Jalandhar vs. Deputy/ Assistant Comissioner of Income Tax Circle-1, Jalandhar

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

ITA 140/ASR/2021[2019-20]Status: DisposedITAT Amritsar18 Jan 2022AY 2019-20
For Appellant: Shri Ashwani Kalia, CA
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 dis…

Shri Satish Kumar, Jalandhar vs. Income Tax Fficer Ward- 3 (3), Jalandhar

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

ITA 139/ASR/2021[2019-20]Status: HeardITAT Amritsar18 Jan 2022AY 2019-20
For Appellant: Shri Anil Miglani, AdvocateFor Respondent: Shri S.M Surendranath, 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…

M/S Amar Coach Builders, Jalandhar vs. Assistant Cmmissioner of Income Tax Circle-2, Jalandhar

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

ITA 138/ASR/2021[2019-20]Status: HeardITAT Amritsar18 Jan 2022AY 2019-20
For Appellant: Shri Anil Miglani, AdvocateFor Respondent: Shri S.M Surendranath, 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…

Punj Motors Private Limited, Jalandhar vs. CPC/Income Tax Officer Ward-3 (3), Jalandhar

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

ITA 130/ASR/2021[2019-20]Status: HeardITAT Amritsar18 Jan 2022AY 2019-20
For Appellant: Shri Ashwani Kalia, CA
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 dis…

Punj Motors Private Limited, Jalandhar vs. CPC/Income Tax Officer Ward-3 (3), Jalandhar

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

ITA 129/ASR/2021[2018-19]Status: HeardITAT Amritsar18 Jan 2022AY 2018-19
For Appellant: Shri Ashwani Kalia, CA
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 dis…

M/S Shree Ganesh Knitters, Amritsar vs. Assessing Officer Ward -5 ( 5 ), Amritsar

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

ITA 101/ASR/2021[2019-20]Status: HeardITAT Amritsar18 Jan 2022AY 2019-20
For Appellant: Shri Ashwani Kalia, CA
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 dis…

Ramjee Concretes Pvt.Ltd., Mohali vs. ITO-Ward-6(3), Chandigarh

The appeals are disposed of in the aforesaid terms

ITA 205/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh17 Jan 2022AY 2019-20

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 205/Chd/2021 "नधा"रण वष" / Assessment Year : 2019-20 Ramjee Concretes Private Limited, The Ito, बनाम #1238.Sector 91, Ward 6(3), Mohali, Punjab Chandigarh "थायी लेखा सं./Pan No: Aafcr9457E अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri T.N. Singla, CAFor Respondent: Sh. Ashok Khanna, Addl. CIT
Section 143(1)Section 143(2)Section 250

…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…

Smt. Manju Jindal, Ludhiana vs. JCIT, Ludhiana

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

ITA 350/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh10 Jan 2022AY 2019-20

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita Nos. 348 To 350/Chd/2021 "नधा"रण वष" / Assessment Year : 2017-18 To 2019-20 Smt. Manju Jindal, The Cpc, बनाम 390-A, Industrial Area-1, Banglore Ludhiana -141003 "थायी लेखा सं./Pan No: Acvpj3723G अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Sh. Sarabjit Singh, CIT
Section 139(1)Section 143Section 36Section 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…

Smt. Manju Jindal, Ludhiana vs. JCIT, Ludhiana

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

ITA 349/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh10 Jan 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita Nos. 348 To 350/Chd/2021 "नधा"रण वष" / Assessment Year : 2017-18 To 2019-20 Smt. Manju Jindal, The Cpc, बनाम 390-A, Industrial Area-1, Banglore Ludhiana -141003 "थायी लेखा सं./Pan No: Acvpj3723G अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Sh. Sarabjit Singh, CIT
Section 139(1)Section 143Section 36Section 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…

Smt. Manju Jindal, Ludhiana vs. JCIT, Ludhiana

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

ITA 348/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh10 Jan 2022AY 2017-18

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita Nos. 348 To 350/Chd/2021 "नधा"रण वष" / Assessment Year : 2017-18 To 2019-20 Smt. Manju Jindal, The Cpc, बनाम 390-A, Industrial Area-1, Banglore Ludhiana -141003 "थायी लेखा सं./Pan No: Acvpj3723G अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Sh. Sarabjit Singh, CIT
Section 139(1)Section 143Section 36Section 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…

Abhinav Impex, Ludhiana vs. ITO, Ludhiana

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

ITA 368/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh05 Jan 2022AY 2019-20

Bench: The Date Of Filing The Return Of Income Under Income Tax Act, 1961. In So Far As The Income-Tax Act Is Concerned, The Assesse Can Get The Benefit If The Actual Payment Is Made Before The Return Is Filed. The Employee Share For Epf Is Rs. 1,17,494/-And Esi Is Rs. 45,993/-.

For Appellant: None(Written Submission)For 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 dis…

M/S Globe Precision Industries Pvt. Ltd., Solan vs. DCIT/ACIT Circle, Parwanoo

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

ITA 342/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh05 Jan 2022AY 2018-19
For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 139(1)Section 250Section 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…

Tiriyogi Narayan Singh, Kolkata vs. ACIT, Circle-28, Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 245/KOL/2021[2014-15]Status: DisposedITAT Kolkata05 Jan 2022AY 2014-15

Bench: Shri Sanjay Garg & Shri Rajesh Kumarassessment Year: 2014-15 Tiriyogi Narayan Singh Acit, Circle-28, Kolkata C/O. Subash Agarwal & Associates, Advocates Vs. Siddha Gibson, 1, Gibson Lane, Suite 213, 2Nd Floor, Kolkata – 700069. Pan: Apmps8395D (Appellant) (Respondent) Present For: Appellant By : Shri Siddharth Agarwal, Advocate Respondent By : Smt. Ranu Biswas, Addl. Cit. Date Of Hearing : 13.12.2021 Date Of Pronouncement : 05.01.2022 O R D E R Per Rajesh Kumar: The Present Appeal Has Been Preferred By The Assessee Against The Order Passed U/S 250 Of The Act Dated 26.07.2021 Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Hereinafter Referred To As The Cit(A)] Relevant To Ay 2014-15. 2. The Issue Raised In Ground No. 1 Is Against The Order Of Cit(A) Upholding The Order Of Ao Confirming The Disallowance Of Rs. 24,286/- On Account Of Delayed Payment Of Employee’S Contribution To Provident Fund & Esi.

For Appellant: Shri Siddharth Agarwal, AdvocateFor Respondent: Smt. Ranu Biswas, Addl. CIT
Section 139(1)Section 250Section 43B

…issue is squarely covered in favour of the assessee by the decision of Jurisdictional High Court in the case of CIT Vs M/s. Vijay Shree Limited (2014) 43 taxman.com 396 (Cal) wherein the decision of Hon’ble Apex Court in the case of CIT vs Alom Extrusion Ltd. 390 ITR 306(SC) has been followed. The ld AR submitted before us that the Hon’ble Kolkata High Court has held the payment made by the assessee beyond the time as prescribed under the Provident Fund Act but before the due date of filing the return of income u/s 139(1) of the Act as allowable deduction by interpreting the amendment brought about by Finance Act…

The Jabo Majro Co-Operative Labour and Construction Society Ltd., Malerkotla vs. ITO, Malerkotla

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

ITA 361/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh04 Jan 2022AY 2018-19
For Appellant: Shri Atul Goyal, CAFor Respondent: Dr. Ranjeet Kaur, 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…

Sh. Sukhdev Singh, Mohali vs. ITO Ward 6 (1), Chandigarh

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

ITA 341/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh17 Dec 2021AY 2018-19
For Appellant: Shri Ajay Jain, CAFor Respondent: Shri Ashok Khanna, Addl. CIT
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 dism…