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.

B.L Educational Society, Solan vs. DCIT, CPC/ITO(Exemption) Ward, Solan

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

ITA 313/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh17 Dec 2021AY 2019-20

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 313/Chd/2021 "नधा"रण वष" / Assessment Year : 2019-20 B.L. Educational Society, The Dcit, बनाम The Mall, Cpc, Bengaluru, Solan Karnataka "थायी लेखा सं./Pan No: Aaaab0547L अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Vishal Mohan, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr.DR
Section 139(1)Section 36(1)(v)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. Gurdeep Singh, Ludhiana vs. ITO-Ward-1(5), Ludhiana

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

ITA 297/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh17 Dec 2021AY 2019-20

Bench: Shri Sudhanshu Srivastava & Shri Vikram Singh Yadavआयकर अपील सं./ Ita No. 297/Chd/2021 "नधा"रण वष" / Assessment Year : 2019-20

For Appellant: Shri Navneet Sehgal, CAFor 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…

Vtc Transport Private Limited, Chandigarh vs. ACIT, CPC/Jcitosd, Circle-4(1), Chandigarh

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

ITA 278/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh17 Dec 2021AY 2019-20
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…

M/S J.K.International, Kangra vs. ACIT, Circle, Palampur

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

ITA 301/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh16 Dec 2021AY 2018-19
For Appellant: Shri. J.S. Bhasin, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B(1)(b)

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

M/S Amit Engineers, Baddi vs. DCIT, Circle, Parwanoo

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

ITA 299/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh16 Dec 2021AY 2019-20

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 299/Chd/2021 "नधा"रण वष" / Assessment Year : 2019-2020 I) M/S Amit Engineers, The Dcit बनाम Villagae Judi Kalan, Circle, Parwanoo, H.P. Baddi, District, Solan & Ii) Himachal Pradesh - 173205 Adit, Cpc, Banglore "थायी लेखा सं./Pan No: Aakfa5620L अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri B.M. Monga, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr.DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 37

…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…

Kanishka Basu Mallik, Kolkata vs. Asstt. Director of Income Tax, CPC, Kolkata

In the result, the appeal of the assessee stands allowed

ITA 307/KOL/2021[2018-19]Status: DisposedITAT Kolkata16 Dec 2021AY 2018-19

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.307/Kol/2021 Assessment Year: 2018-19 Kanishka Basu Mallik............................................…………………….……Appellant 2C, F-201, Chakraberia Lane, Elgin Road, L.R. Sarani, Kolkata-700020. [Pan: Bwapm2770E] Vs. Adit, Cpc, Kolkata…………..…...............……........……...…..…..Respondent Appearances By: Shri K. M. Roy, Advocate, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 16, 2021 Date Of Pronouncing The Order : December 16, 2021 Hearing Through Video Conferencing Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 28.08.2021 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 The Addition Of Rs.991134 Towards Delayed Employee’S Contribution To Provident Fund Is Not Justified Since The Same Has Been Paid Before Filing Of The Return. 2. That The Appellant Reserves The Right To Raise Additional Grounds.”

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: I.T.A. No.307/Kol/2021 Assessment Year: 2018-19 Kanishka Basu Mallik “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/K…

Sh. Jasdev Singh, Chandigarh vs. ITO-Ward-5(5), Chandigarh

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

ITA 214/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh13 Dec 2021AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 214/Chd/2021 "नधा"रण वष" / Assessment Year : 2018-19 Sh. Jasdev Singh, The Ito, बनाम 234, Sector 46A Ward 5(5), Chandigarh 160046 Chandigarh

For Appellant: Shri Ajay Jain, CAFor Respondent: Smt. Priyanka Dhar, 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 ITA No. 214-Chd-2021 Sh. Jasdev Singh, Chandigarh 4 Tax Appellate Tribunal, “A” Bench, Kolkata in ITA No. 1091/Kol/2010 relating…

M/S Continental Engineering & Power Pvt.Ltd., Mohali vs. ADIT, CPC/ACIT, Circle-6(1), Chandigarh

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

ITA 212/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh13 Dec 2021AY 2018-19
For Appellant: Shri Anil Batra, AdvocateFor Respondent: Smt. Priyanka Dhar, 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. Sankanwar Singh, Ludhiana vs. ITO-Ward-VI(3), Ludhiana

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

ITA 294/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh07 Dec 2021AY 2019-20

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 294/Chd/2021 "नधा"रण वष" / Assessment Year : 2019-20 Sankanwar Singh, The Assessing Officer, बनाम 9161, Urban Estate, Phase-Ii, Ward Vi(3), Dugri, Ludhiana 141002 Ludhiana "थायी लेखा सं./Pan No: Fbips7094N अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Navneet Sehgal, CAFor Respondent: Sh. Ashok Khanna, Addl. CIT
Section 139(1)Section 36(1)(va)

…order of Hon’ble Calcutta High ITA No. 294-Chd-2021 Sankanwar Singh,Ludhiana 4 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. Rajinder Kumar Saini, Baddi vs. DCIT, CPC/ITO, Baddi

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

ITA 291/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh07 Dec 2021AY 2019-20

Bench: The Due Date Of Filing The Itr As Per Challans Submitted Before Cit(A) & Several Judicial Pronouncements Are In Favour Of The Assessee. 2. Any Other Ground Or Grounds As May Be Urged At The Time Of Hearing.

For Appellant: Shri Ravinder Sharma, CAFor Respondent: Shri Ashok Khanna, Addl. CIT
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…

Sh. Rajinder Kumar Saini, Baddi vs. DCIT, CPC/ITO, Baddi

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

ITA 290/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh07 Dec 2021AY 2018-19

Bench: The Due Date Of Filing The Itr As Per Challans Submitted Before Cit(A) & Several Judicial Pronouncements Are In Favour Of The Assessee. 2. Any Other Ground Or Grounds As May Be Urged At The Time Of Hearing.

For Appellant: Shri Ravinder Sharma, CAFor Respondent: Shri Ashok Khanna, Addl. CIT
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…

Radiant Industries, Ludhiana vs. ITO-Ward-5(3), Ludhiana

In the result, the appeal of the assesse is allowed

ITA 296/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh06 Dec 2021AY 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.

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

…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…

Shree Baidyanath Ayurved Bhawan Pvt. Ltd, Kolkata vs. ACIT, Cir. 12(2), Kolkata

ITA 347/KOL/2021[2017-18]Status: DisposedITAT Kolkata17 Nov 2021AY 2017-18

Bench: Shri P. M. Jagtap, Vice- & Shri Partha Sarathi Choudhuryi.T.A. Nos.345,346&347/Kol/2021 Assessment Years: 2013-14, 2014-15 & 2017-18 Shree Baidyanath Ayurved Bhawan Private Ltd.…….......……….…….……Appellant 1, Gupta Lane, Kolkata-700006. [Pan:Aaecs5408D] Vs. Acit, Circle-12(2), Kolkata............…………………......……...………..…..Respondent Appearances By: Shri S. M. Surana, Advocate, Appeared On Behalf Of The Appellant. Shri Rajat Datta, Addl. Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 15, 2021 Date Of Pronouncing The Order : November 17, 2021 Order Shri Partha Sarathi Choudhury: These Appeals Preferred By The Assessee Emanates From The Order Of Ld. Cit(A), National Faceless Appeal Centre Passed U/S 250 Dated 27.08.21, 27.08.21 & 28.08.21 For Assessment Year 2013-14, 2014-15 & 2017-18 As Per The Grounds Of Appeal On Record. 2. Both The Parties Agreed That The Facts & Circumstances & The Issues Are Absolutely Identical & Similar In All These Appeals & Therefore These Cases Were Heard Together & Disposed Of Vide This Consolidated Order. First, We Would Take Ita No.345/Kol/2021 For The Assessment Year 2013-14 As Lead Case For Adjudication.

Section 250Section 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…

Shree Baidyanath Ayurved Bhawan Pvt. Ltd, Kolkata vs. ACIT, Cir. 12(2), Kolkata

ITA 346/KOL/2021[2014-15]Status: DisposedITAT Kolkata17 Nov 2021AY 2014-15

Bench: Shri P. M. Jagtap, Vice- & Shri Partha Sarathi Choudhuryi.T.A. Nos.345,346&347/Kol/2021 Assessment Years: 2013-14, 2014-15 & 2017-18 Shree Baidyanath Ayurved Bhawan Private Ltd.…….......……….…….……Appellant 1, Gupta Lane, Kolkata-700006. [Pan:Aaecs5408D] Vs. Acit, Circle-12(2), Kolkata............…………………......……...………..…..Respondent Appearances By: Shri S. M. Surana, Advocate, Appeared On Behalf Of The Appellant. Shri Rajat Datta, Addl. Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 15, 2021 Date Of Pronouncing The Order : November 17, 2021 Order Shri Partha Sarathi Choudhury: These Appeals Preferred By The Assessee Emanates From The Order Of Ld. Cit(A), National Faceless Appeal Centre Passed U/S 250 Dated 27.08.21, 27.08.21 & 28.08.21 For Assessment Year 2013-14, 2014-15 & 2017-18 As Per The Grounds Of Appeal On Record. 2. Both The Parties Agreed That The Facts & Circumstances & The Issues Are Absolutely Identical & Similar In All These Appeals & Therefore These Cases Were Heard Together & Disposed Of Vide This Consolidated Order. First, We Would Take Ita No.345/Kol/2021 For The Assessment Year 2013-14 As Lead Case For Adjudication.

Section 250Section 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…

Shree Baidyanath Ayurved Bhawan Pvt. Ltd., Kolkata vs. ACIT, Cir.12(2), Kolkata

ITA 345/KOL/2021[2013-14]Status: DisposedITAT Kolkata17 Nov 2021AY 2013-14

Bench: Shri P. M. Jagtap, Vice- & Shri Partha Sarathi Choudhuryi.T.A. Nos.345,346&347/Kol/2021 Assessment Years: 2013-14, 2014-15 & 2017-18 Shree Baidyanath Ayurved Bhawan Private Ltd.…….......……….…….……Appellant 1, Gupta Lane, Kolkata-700006. [Pan:Aaecs5408D] Vs. Acit, Circle-12(2), Kolkata............…………………......……...………..…..Respondent Appearances By: Shri S. M. Surana, Advocate, Appeared On Behalf Of The Appellant. Shri Rajat Datta, Addl. Cit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 15, 2021 Date Of Pronouncing The Order : November 17, 2021 Order Shri Partha Sarathi Choudhury: These Appeals Preferred By The Assessee Emanates From The Order Of Ld. Cit(A), National Faceless Appeal Centre Passed U/S 250 Dated 27.08.21, 27.08.21 & 28.08.21 For Assessment Year 2013-14, 2014-15 & 2017-18 As Per The Grounds Of Appeal On Record. 2. Both The Parties Agreed That The Facts & Circumstances & The Issues Are Absolutely Identical & Similar In All These Appeals & Therefore These Cases Were Heard Together & Disposed Of Vide This Consolidated Order. First, We Would Take Ita No.345/Kol/2021 For The Assessment Year 2013-14 As Lead Case For Adjudication.

Section 250Section 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 Globe Auto Parts Regd., Jalandhar vs. Income Tax Officer Ward-III, Jalandhar

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

ITA 99/ASR/2021[2017-18]Status: DisposedITAT Amritsar12 Nov 2021AY 2017-18
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M. Surendranath, Sr. DR
Section 139(1)Section 36Section 36(1)(va)Section 43B

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

M/S Globe Auto Arts Regd., Jalandhar vs. Income Tax Officer Ward- III (4), Jalandhar

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

ITA 100/ASR/2021[2019-20]Status: DisposedITAT Amritsar12 Nov 2021AY 2019-20
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M. Surendranath, Sr. DR
Section 139(1)Section 36Section 36(1)(va)Section 43B

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

Bikaner Ceramics Private Limited, Bikaner vs. ADIT, CPC, Bangalore / ACIT, Circle-1, Bikaner

In the result, the appeal of the assessee is allowed

ITA 86/JODH/2021[2018-19]Status: DisposedITAT Jodhpur11 Nov 2021AY 2018-19

Bench: The Due Date Of Filing Return. The Id. Cit(A) Has Erred In Not Following The Jurisdictional High Court Decision. 3. The Appellant Crave Liberty To Add, Amend, Alter Or Modify Any Of The Ground Of Appeal On Or Before Its Hearing Before Your Honour.

For Appellant: Shri Amit Kothari, CAFor Respondent: Shri S.M. Joshi, JCIT 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 dismi…

Prem Kishore Agarwal, Jodhpur vs. ITO, Ward-3(2), Jodhpur

In the result, the appeal of the assessee is allowed

ITA 103/JODH/2021[2018-19]Status: DisposedITAT Jodhpur11 Nov 2021AY 2018-19
For Appellant: Shri Surendra Chopra, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 143(1)(a)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…

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

In the result, the appeals of the assessee are allowed

ITA 102/JODH/2021[2019-20]Status: DisposedITAT Jodhpur11 Nov 2021AY 2019-20
For Appellant: Shri Shyam Singhvi, CAFor Respondent: Shri S.M. Joshi, JCIT DR
Section 139(1)Section 234BSection 234CSection 36Section 36(1)(va)Section 43B

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