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

A proviso inserted into a section to remedy unintended consequences, make the section workable, or supply an obvious omission must be read retrospectively in operation to give effect to the section as a whole.

How many judgments cite CIT v. Alom Extrusions Ltd.?

1,344 judgments on BharatTax cite CIT v. Alom Extrusions Ltd. (319 ITR 306), spanning 2012 to 2026.

Which sections of the Income Tax Act does CIT v. Alom Extrusions Ltd. come up under?

It is most often cited in judgments turning on Section 36(1)(va), Section 43B, Section 143(3), Section 2(24)(x), Section 143(1), Section 143(1)(a).

CIT v. Alom Extrusions Ltd. (319 ITR 306)

Ranar Agrochem Limited, Parawada vs. Deputy Commissioner of Income Tax, Visakhapatnam

ITA 288/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam31 Aug 2026AY 2014-15

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.288/Viz/2024 (िनधा"रण वष"/Assessment Year:2014-15) Ranar Agrochem Limited, Vs. Deputy Commissioner Visakhapatnam. Of Income Tax, Visakhapatnam. Pan: Aaccp0372M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M. Madhusudan, Ca (Hybrid) राज" व "ारा/Revenue By: Sri Jenardhanan V, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 14/10/2025 घोषणा की तारीख/Date Of 31/10/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Company Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Center (Nfac), Delhi, Dated 15/05/2024, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “A.O.”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short “The Act”) Dated 30/12/2016 For A.Y.

For Appellant: Shri M. Madhusudan, CAFor Respondent: Sri Jenardhanan V, CIT-DR

Section 143(2)Section 143(3)Section 250Section 36(1)Section 36(1)(va)Section 40Section 68

…आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.288/Viz/2024 (िनधा"रण वष"/Assessment Year:2014-15) Ranar Agrochem Limited, Vs. Deputy Commissioner Visakhapatnam. of Income Tax, Visakhapatnam. PAN: AACCP0372M (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri M. Madhusudan, CA (Hybrid) राज" व "ारा/Revenue by: Sri Jenardhanan V, CIT-DR सुनवाई की तारीख/Date of Hearing: 14/10/2025 घोषणा की तारीख/Date of 31/10/2025 Pronouncement: आदेश / ORDER PER. RAVI…

Appt Fashion, New Delhi vs. ACIT, Circle 28(1), New Delhi

In the result, the appeal of the assessee stands dismissed

ITA 1972/DEL/2023[2018-19]Status: DisposedITAT Delhi02 Jul 2026AY 2018-19

Bench: SHRI SHAMIM YAHYA (Accountant Member)

Section 143(1)(a)Section 143(2)Section 2(24)(x)Section 36(1)(va)Section 37(1)(b)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC‘ BENCH DELHI BEFORE: SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER APPT Fashion, Vs. The ACIT Circle 28(1), Delhi C-736, 2nd Floor, New Friends 110002 Colony, New Delhi 110065 PAN/GIR No. AARFA 0101 H (Appellant) .. (Respondent) Assessee by None Revenue by Shri Vivek Kumar Upadhyay, Sr.DR Date of Hearing 23/10/2023 Date of Pronouncement 27/10/2023 O R D E R PER SHAMIM YAHYA (A.M): This appeal filed by the assessee is directed against the order of Learned NFAC/CIT, New Delhi dated 09.05.2023 pertaining to Assessment Year 2018-19. 2. The grounds of appeal raised by the assess…

Gurmeet Singh Hora, Raipur vs. Assistant Commissioner of Income Tax, Circle-1(1), Raipur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 45/RPR/2023[2018-19]Status: DisposedITAT Raipur02 Jul 2026AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 45/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Gurmeet Singh Hora A-1, Sai Nagar, Raipur (C.G.) Pan : Aaoph6268D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Centralized Processing Center (Cpc), Bengaluru ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 45/RPR/2023 "नधा"रण वष" / Assessment Year : 2018-19 Gurmeet Singh Hora A-1, Sai Nagar, Raipur (C.G.) PAN : AAOPH6268D .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Centralized Processing Center (CPC), Bengaluru ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 02.08.2023 घोषणा क" तार"ख / Dat…

Asst CIT 2(2)(1), Mumbai vs. State Bank of India, Mumbai

In the result appeal filed by the assessee as well as revenue stands partly allowed for statistical purposes

ITA 3882/MUM/2017[2010-11]Status: DisposedITAT Mumbai21 Apr 2026AY 2010-11

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 14ASection 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 43B

…efore the due date of filing the return of income and therefore allowable in view of the proviso to section 43B. Reliance was placed on the decision of the Hon’ble Supreme Court in Allied Motors (P) Ltd. vs. CIT (224 ITR 677) and CIT vs. Alom Extrusions Ltd. (319 ITR 306), wherein it has been held that if payment is made before the due date of filing return, deduction cannot be disallowed. It was thus submitted that the Ld.AO did not properly verify the factual position. The Ld.AR submitted that, the claim has been allowed by ITAT in earlier years vide order dated 03/02/2020 for A.Υ 2008-09 and also, decided in f…

State Bank of India, Mumbai vs. Asst CIT Cir 2(2), Mumbai

In the result appeal filed by the assessee as well as revenue stands partly allowed for statistical purposes

ITA 3680/MUM/2017[2010-11]Status: DisposedITAT Mumbai21 Apr 2026AY 2010-11

Bench: Smt. Beena Pillai () & Shri Jagadish ()

Section 14ASection 36(1)Section 36(1)(vii)Section 36(1)(viia)Section 43B

…efore the due date of filing the return of income and therefore allowable in view of the proviso to section 43B. Reliance was placed on the decision of the Hon’ble Supreme Court in Allied Motors (P) Ltd. vs. CIT (224 ITR 677) and CIT vs. Alom Extrusions Ltd. (319 ITR 306), wherein it has been held that if payment is made before the due date of filing return, deduction cannot be disallowed. It was thus submitted that the Ld.AO did not properly verify the factual position. The Ld.AR submitted that, the claim has been allowed by ITAT in earlier years vide order dated 03/02/2020 for A.Υ 2008-09 and also, decided in f…

M/S. Kamakshi Jute Industries Limited, Kolkata vs. ACIT, Circle 1(1), Kolkata

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

ITA 3151/KOL/2025[2017-2018]Status: DisposedITAT Kolkata10 Mar 2026AY 2017-2018

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 115JSection 143(2)Section 143(3)Section 2(24)(x)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘SMC’ BENCH AT KOLKATA Before SHRI SONJOY SARMA, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s).: 3151/KOL/2025 Assessment Year(s): 2017-18 M/s. Kamakshi Jute Industries ACIT, Circle-1(1), Kolkata Limited Vs. (Appellant) (Respondent) PAN: AACCK4928Q Appearances: Assessee represented by : Ankit Jalan, AR. Department represented by : Pampa Ray, Sr. DR, JCIT. Date of concluding the hearing : 12-February-2026 Date of pronouncing the order : 10-March-2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: This appeal filed by the Assessee is against the order of…

Cae Simulation Technologies Private Limited, Bangalore vs. Income Tax Officer, Ward-2(1)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 2403/BANG/2025[2019-2020]Status: DisposedITAT Bangalore10 Mar 2026AY 2019-2020

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri. Abdul Kadir Jawadiwala, by AdvocateFor Respondent: Shri

Section 139Section 143Section 36Section 43B

…34 taxmann.com 20 ITA Nos.2402 and 2403/Bang/2025 Page 4 of 6 (Karnataka)/[2013] 215 Taxman 597 (Karnataka)/[2014] 266 CTR 94 (Karnataka)[17-04-2013] which was approved in Commissioner of Income-tax vs. Alom Extrusions Ltd. [2009] 185 Taxman 416 (SC)/[2009] 319 ITR 306 (SC)/[2009] 227 CTR 417 (SC)[25-11-2009] [3] Commissioner of Income-tax vs. ANZ Information Technology (P.) Ltd. [2010] 189 Taxman 391 (Karnataka)/[2009] 318 ITR 123 (Karnataka)[15- 09-2009] and [4] Essae Teraoka (P.) Ltd. vs. Deputy Commissioner of Income-tax, Circle -11(3) [2014] 43 taxmann.com 33 (Karnataka)/[2014] 222 Taxman 170 (Karnataka) (…

Cae Simulation Technologies Private Limited, Bangalore vs. Income Tax Officer, Ward-2(1)(1), Bangalore

In the result, the appeal filed by the assessee is partly allowed

ITA 2402/BANG/2025[2019-2020]Status: DisposedITAT Bangalore10 Mar 2026AY 2019-2020

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri. Abdul Kadir Jawadiwala, by AdvocateFor Respondent: Shri

Section 139Section 143Section 36Section 43B

…34 taxmann.com 20 ITA Nos.2402 and 2403/Bang/2025 Page 4 of 6 (Karnataka)/[2013] 215 Taxman 597 (Karnataka)/[2014] 266 CTR 94 (Karnataka)[17-04-2013] which was approved in Commissioner of Income-tax vs. Alom Extrusions Ltd. [2009] 185 Taxman 416 (SC)/[2009] 319 ITR 306 (SC)/[2009] 227 CTR 417 (SC)[25-11-2009] [3] Commissioner of Income-tax vs. ANZ Information Technology (P.) Ltd. [2010] 189 Taxman 391 (Karnataka)/[2009] 318 ITR 123 (Karnataka)[15- 09-2009] and [4] Essae Teraoka (P.) Ltd. vs. Deputy Commissioner of Income-tax, Circle -11(3) [2014] 43 taxmann.com 33 (Karnataka)/[2014] 222 Taxman 170 (Karnataka) (…

Vikas Bedprakash Pandey, Mumbai vs. Income Tax Officer, Ward 41(4)(4), Mumbai

In the result, the appeal of the assessee is allowed

ITA 646/MUM/2026[2017-18]Status: DisposedITAT Mumbai09 Mar 2026AY 2017-18

Bench: Shri Beena Pillai & Shri Bijayananda Prusethvikas Bedprakash Pandey, Vs. Income Tax Officer, Ward 1102 Riddhi Tower, Riddhi Garden 41(4)(4),Kautilya Bhavan, Mumbai- Film City Road, Malad E Mumbai- 400051. 400097. Pan/Gir No: Anwpp9823B (Appellant) (Respondent) Appellant By Ms. Dinkle Hariya, Adv. Respondent By Shri Pankaj Kumar (Cit-Dr) Date Of Hearing 09.03.2026 Date Of Pronouncement 10.03.2026 O R D E R Per Bijyananda Pruseth, Am:

Section 147Section 148Section 250Section 50Section 50CSection 56(2)(vii)Section 56(2)(x)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI “J (SMC)” BENCH, MUMBAI BEFORE SHRI BEENA PILLAI, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Vikas Bedprakash Pandey, vs. Income Tax Officer, Ward 1102 Riddhi Tower, Riddhi Garden 41(4)(4),Kautilya Bhavan, Mumbai- Film City Road, Malad E Mumbai- 400051. 400097. PAN/GIR No: ANWPP9823B (Appellant) (Respondent) Appellant by Ms. Dinkle Hariya, Adv. Respondent by Shri Pankaj Kumar (CIT-DR) Date of Hearing 09.03.2026 Date of Pronouncement 10.03.2026 O R D E R PER BIJYANANDA PRUSETH, AM: This appeal filed by the assessee emanates from the order passed u…

Bharatkumar Haridas Mehta, Mumbai vs. DCIT, Mumbai

In the result, the appeal of the assessee is allowed

ITA 8409/MUM/2025[2018-19]Status: DisposedITAT Mumbai23 Feb 2026AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19

For Respondent: Mr. K. Gopal, Adv. And

Section 56(2)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) Assessment Year: 2018-19 Bharatkumar Haridas Mehta, National Faceless Appeal 2, Motivilla CHS Ltd., Azad Road, Centre (NFAC), Delhi. Vs. Nr. Milan Subway, Vile Parle (E), Mumbai-400057. PAN NO. AAEPM 6603 R Appellant Respondent : Mr. K. Gopal, Adv. And Assessee by Mr. Om Kandalkar, Adv. : Mr. Swapnil Choudhari, Sr. DR Revenue by Date of Hearing : 17/02/2026 : 23/02/2026 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is direct…

Sheth Realtors, Mumbai vs. ACIT-CC-7(1), Mumbai

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

ITA 5947/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Arun Khodpiashri Sandeep Singh Karhailsheth Realtors Vasant Oasis, Site Office, Upper Basement, Cts No.345A 1 To 3, 345A 5 To 6, Makwana Road, Marol, Andheri (East), ............... Appellant Mumbai – 400059 Pan: Aavfa3975F

For Appellant: Dr. K ShivramFor Respondent: Shri Vivek Perampurna, CIT-DR

Section 133(6)Section 139(1)Section 2(24)(x)Section 250

…appellant has deposited the employees' contribution to PF & ESIC before filing of income tax return due as per Section 139(1) of the I. T. Act. 3.2 The Ld. CIT(A) erred in not appreciating the fact that the Hon'ble Supreme Court in case of Alom Extrusion Ltd. 319 ITR 306 has held that if the employees contribution to PF & ESIC is paid before the filing of IT return than there would not be any disallowance under Section 2(24)(x) r.w.s. 36(1)(va) of I.T. Act. 4. The appellant prays that: a. Disallowances under addition made to Work in Progress for the year 2016- 2017 of Rs. 52,94,101/- may be deleted. b. Disallowan…

Dipak Kumar Hazra, Howrah vs. ITO, Ward 47(2), Kolkata

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1135/KOL/2025[2018-2019]Status: DisposedITAT Kolkata21 Oct 2025AY 2018-2019

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 143(1)Section 143(1)(a)Section 250Section 43B

…garding EPF and ESI payment, the assessee relied upon the decision of Hon'ble Calcutta High Court in the case of CIT vs. Vijay Shree Ltd. GA No. 2607 of 2011 order dated 06.09.2011 read with the verdict of the Hon'ble Apex Court in the case of Alom Extrusions 319 ITR 306. The Ld. CIT(A) examined the orders of the Hon'ble Supreme Court and also went through the decision of the cases relied upon the by the assessee and issued directions to the assessee for getting physical verification of challans done for the I.T.A. No.: 1135/KOL/2025 Assessment Year: 2018-19 Dipak Kumar Hazra. amount deposited/paid before due dat…