CIT v. Alom Extrusions Ltd.

319 ITR 306Supreme Court of India2009#31 most cited

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.

1,344

judgments rely on this decision, according to BharatTax’s citation analysis of 383,061 Indian tax judgments — from 2012 to 2026.

Also referred to as

CIT v. Alom Extrusions Ltd. · Alom Extrusions · Section 36(1)(va) · Section 43B · Section 2(24)(x) · retrospective amendment · proviso interpretation · unintended consequences · employee contribution PF ESI · deduction allowance

Also reported as

1 SCC 489

Sections most often in play

Section 36(1)(va)Section 43BSection 143(3)Section 2(24)(x)Section 143(1)Section 143(1)(a)Section 40(a)(ia)Section 50C
Read the full judgment

Issues it is cited on

section 2(24)(x)section 36(1)(va)section 43bsection 2(24)section 43section 36(1)section 36section 139(1)section 139section 143(1)section 13prescribed

Judgments citing CIT v. Alom Extrusions Ltd.

Duck Creek Technologies India LLP, Mumbai vs. ACIT- Circle 26 (1), Mumbai

In the result, the appeal is allowed

ITA 1898/MUM/2021[2018-19]Status: DisposedITAT Mumbai26 Aug 2022AY 2018-19
Section 139(1)Section 143(1)Section 234CSection 36(1)(va)Section 43BSection 44A

…ITA No.: 1898/Mum/2021 Assessment year: 2018-19 Page 1 of 10 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Amit Shukla (Judicial Member)] ITA No.: 1898/Mum/2021 Assessment year: 2018-19 Duck Creek Technologies India LLP ……………...………… Appellant Block A, 2nd floor, Godrej IP Park, Godrej Business District,Pirojshah Nagar, Vikhroli, Mumbai 400 079. [PAN: AAMFD3864F] Vs. Asstt. Commissioner of Income Tax, Circle – 26(1), Mumbai. ………………….…… Respondent Appearances by: Yogesh Malpani, Ms. Hirali Desai & Kinjal Patel for the appellant T. Shankar for the responde…

Mansoor Aiyaz Ebrahim, Chennai vs. Assistant Dirctor of Incometax, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 622/CHNY/2022[2020-21]Status: DisposedITAT Chennai25 Aug 2022AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri N.V. Narayanan (Advocate) – Ld. ARFor Respondent: Ms. M.S. Deeeptha (JCIT) –Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…n CIT v. Industrial Security & Intelligence India (P.) Ltd. [TCA No. 585 of 2015, dated 24-7-2015] and held as under: - 5. We find that the Tribunal has rightly relied on the decision of the Supreme Court in the case of CIT V. Alom Extrusions Ltd. reported in 319 ITR 306, whereby, the Supreme Court held that omission of second proviso to Section 43B and amendment to first proviso by Finance Act, 2003 are curative in nature and are effective retrospectively, i.e., with effect from 1.4.1988 i.e., the date of insertion of first proviso. The Delhi High Court in the case of CIT V. Amil Ltd. reported in 321 ITR 508 hel…

Mansoor Aiyaz Ebrahim, Chennai vs. Assistant Dirctor of Incometax, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 621/CHNY/2022[2019-20]Status: DisposedITAT Chennai25 Aug 2022AY 2019-20

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri N.V. Narayanan (Advocate) – Ld. ARFor Respondent: Ms. M.S. Deeeptha (JCIT) –Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…n CIT v. Industrial Security & Intelligence India (P.) Ltd. [TCA No. 585 of 2015, dated 24-7-2015] and held as under: - 5. We find that the Tribunal has rightly relied on the decision of the Supreme Court in the case of CIT V. Alom Extrusions Ltd. reported in 319 ITR 306, whereby, the Supreme Court held that omission of second proviso to Section 43B and amendment to first proviso by Finance Act, 2003 are curative in nature and are effective retrospectively, i.e., with effect from 1.4.1988 i.e., the date of insertion of first proviso. The Delhi High Court in the case of CIT V. Amil Ltd. reported in 321 ITR 508 hel…

Tonglit Autogistic Private Limited, Chennai vs. Asst Director of It, CPC Income Tax Department, Banglore

Appeal is allowed

ITA 566/CHNY/2022[2018-2019]Status: DisposedITAT Chennai25 Aug 2022AY 2018-2019

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri Ganesh. S (Advocate) – Ld. ARFor Respondent: Ms. M.S. Deeeptha (JCIT) –Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…n CIT v. Industrial Security & Intelligence India (P.) Ltd. [TCA No. 585 of 2015, dated 24-7-2015] and held as under: - 5. We find that the Tribunal has rightly relied on the decision of the Supreme Court in the case of CIT V. Alom Extrusions Ltd. reported in 319 ITR 306, whereby, the Supreme Court held that omission of second proviso to Section 43B and amendment to first proviso by Finance Act, 2003 are curative in nature and are effective retrospectively, i.e., with effect from 1.4.1988 i.e., the date of insertion of first proviso. The Delhi High Court in the case of CIT V. Amil Ltd. reported in 321 ITR 508 hel…

Hebe Infrastructure Pvt. Ltd., Delhi vs. Central Circle-13, Delhi

In the result, the appeal of the assessee is allowed

ITA 257/DEL/2022[2019-20]Status: DisposedITAT Delhi23 Aug 2022AY 2019-20

Bench: Shri Challa Nagendra Prasada N D Shri Pradip Kumar Kedia

For Appellant: AdvocateFor Respondent: Sr. D. R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 37Section 37(1)Section 43B

…igh Court in the case of CIT Vs. AIMIL Ltd. 321 ITR 508. Ratio of this decision squarely applies to the facts of the assessee’s cases. Reliance was also placed on the decision of Hon’ble Supreme Court in the case of CIT Vs. M/s. Alom Extrusions Limited (2009) 319 ITR 306 (SC). 5. The Hon’ble Supreme Court in the case of M.M. Aqua Technologies Ltd. Vs. CIT Civil appeal Nos. 4742-4743 of 2021 dated 11.08.2021 held that retrospective provision in a Tax Act which is for the removal of doubts cannot be presumed to be retrospective even where such language is used if it alters or changes the law as it earlier stood. T…

Danish Private Limited, Jaipur vs. Income Tax Officer Ward-6(1), Jaipur

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

ITA 257/JPR/2022[2020-21]Status: DisposedITAT Jaipur16 Aug 2022AY 2020-21

Bench: The Hearing.”

For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Ms. Runi Pal (Addl.CIT) a
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)Section 36(1)(va)

…of employees' contribution towards PF/ESIC. Most of the court decisions such as the decision of Hon'ble Delhi High Court in the case of CIT vs AIMIL Ltd. 321 ITR 508 a.s well as the decision of Hon'ble Supreme Court in the case of CIT vs Alom Extrusions Ltd. 319 ITR 306 dealt with the issue of deduction u/s 43B(b) of the Act which was pertaining to employers contribution PF/ESIC. Hon'ble Gujarat High Court has observed in the case of Gujarat State Road Transport Corporation (366 ITR 170) decision on the issue of delayed payment of employees contribution to PF/ESIC that there was no occasion before the Hon'ble Ap…

Prahlad Narayan Bairwa, Jaipur vs. DCIT, Circle-7, Jaipur

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

ITA 232/JPR/2022[2018-19]Status: DisposedITAT Jaipur16 Aug 2022AY 2018-19

Bench: Itat & The Delay Occurred May Kindly Be Condoned.

For Appellant: Miss Shivangi Samdhani (C.A.)For Respondent: Shri A.S. Nehara (Addl.CIT) a
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)Section 36(1)(va)

…of employees' contribution towards PF/ESIC. Most of the court decisions such as the decision of Hon'ble Delhi High Court in the case of CIT vs AIMIL Ltd. 321 ITR 508 a.s well as the decision of Hon'ble Supreme Court in the case of CIT vs Alom Extrusions Ltd. 319 ITR 306 dealt with the issue of deduction u/s 43B(b) of the Act which was pertaining to employers contribution PF/ESIC. Hon'ble Gujarat High Court has observed in the case of Gujarat State Road Transport Corporation (366 ITR 170) decision on the issue of delayed payment of employees contribution to PF/ESIC that there was no occasion before the Hon'ble Ap…

Dy CIT Central Circle-4(2), Mumbai vs. M/S Sheth Creators P. Ltd., Mumbai

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

ITA 2012/MUM/2020[2014-15]Status: DisposedITAT Mumbai12 Aug 2022AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

…before filing of income tax return due as per Section 139(1) of the I.T. Act. 2.2. The Ld. AO erred in not appreciating the 2.2. The Ld. AO erred in not appreciating the fact that the Hon'ble fact that the Hon'ble Supreme Court in case of Alom Extrusion Ltd. 319 ITR 306 has held Supreme Court in case of Alom Extrusion Ltd. 319 ITR 306 has held 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 that if the employees contribution to PF & ESIC is paid before the that if the employees contribution to PF & ESIC is paid before the filing…

Sheth Creators P. Ltd., Mumbai vs. Dy CIT Central Circle-4(2), Mumbai

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

ITA 1858/MUM/2020[2014-15]Status: DisposedITAT Mumbai12 Aug 2022AY 2014-15

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

…before filing of income tax return due as per Section 139(1) of the I.T. Act. 2.2. The Ld. AO erred in not appreciating the 2.2. The Ld. AO erred in not appreciating the fact that the Hon'ble fact that the Hon'ble Supreme Court in case of Alom Extrusion Ltd. 319 ITR 306 has held Supreme Court in case of Alom Extrusion Ltd. 319 ITR 306 has held 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 that if the employees contribution to PF & ESIC is paid before the that if the employees contribution to PF & ESIC is paid before the filing…

Sheth Creators Pvt. Ltd., Mumbai vs. Dy CIT Cent. Cir-4(2), Mumbai

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

ITA 1857/MUM/2020[2017-18]Status: DisposedITAT Mumbai12 Aug 2022AY 2017-18

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

…before filing of income tax return due as per Section 139(1) of the I.T. Act. 2.2. The Ld. AO erred in not appreciating the 2.2. The Ld. AO erred in not appreciating the fact that the Hon'ble fact that the Hon'ble Supreme Court in case of Alom Extrusion Ltd. 319 ITR 306 has held Supreme Court in case of Alom Extrusion Ltd. 319 ITR 306 has held 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 that if the employees contribution to PF & ESIC is paid before the that if the employees contribution to PF & ESIC is paid before the filing…

Sheth Creators Pvt Ltd., Mumbai vs. Dy. CIT Central Circle 4(2), Mumbai

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

ITA 3696/MUM/2019[2016-17]Status: DisposedITAT Mumbai12 Aug 2022AY 2016-17

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

…before filing of income tax return due as per Section 139(1) of the I.T. Act. 2.2. The Ld. AO erred in not appreciating the 2.2. The Ld. AO erred in not appreciating the fact that the Hon'ble fact that the Hon'ble Supreme Court in case of Alom Extrusion Ltd. 319 ITR 306 has held Supreme Court in case of Alom Extrusion Ltd. 319 ITR 306 has held 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 that if the employees contribution to PF & ESIC is paid before the that if the employees contribution to PF & ESIC is paid before the filing…

Sheth Creators Pvt Ltd., Mumbai vs. Dy. CIT Central Circle 4(2), Mumbai

In the result, the appeals of the assessee and appeal of the In the result, the appeals of the assessee and appeal of the revenue are allowed for statistical purposes

ITA 2620/MUM/2019[2015-16]Status: DisposedITAT Mumbai12 Aug 2022AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Assessment Year: 2014-15 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), Upper Basement, Site Office, 19Th Floor, Air India Building, Vasant Oasis, Cts No. 345A/1 To Vs. Nariman Point, 3, 345A 5, Makwana Road, Mumbai-400021. Andheri East, Mumbai-400059. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2014-15 Dy. Cit, Central Circle-4(2), M/S Sheth Creators Private Limited, Room No. 1918, 19Th Floor, 1203 & 1204 Hallmark Business Air India Building, Vs. Plaza, 12Th Floor, Sant Dyaneshwar Nariman Point, Marg, Kala-Nagar, Bandra (East), Mumbai-400021. Mumbai-400051. Pan No. Aapcs 2976 M Appellant Respondent Assessment Year: 2015-16 Sheth Creators Private Limited, Dy. Cit, Central Circle-4(2), 101-A & 1202, 1St & 12Th Floor, 18Th Floor, Air India Building, Hallamark Business Plaza, Near Vs. Nariman Point, Gurunanak Hospital, Sant Mumbai-400021. Dyaneshwar Marg, Kalanagar

…before filing of income tax return due as per Section 139(1) of the I.T. Act. 2.2. The Ld. AO erred in not appreciating the 2.2. The Ld. AO erred in not appreciating the fact that the Hon'ble fact that the Hon'ble Supreme Court in case of Alom Extrusion Ltd. 319 ITR 306 has held Supreme Court in case of Alom Extrusion Ltd. 319 ITR 306 has held 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 that if the employees contribution to PF & ESIC is paid before the that if the employees contribution to PF & ESIC is paid before the filing…

Vcare Call Centers India Pvt Ltd, Gb Nagar vs. JCIT Range-27, New Delhi

In the result, the appeal of the assessee is allowed

ITA 1683/DEL/2020[2017-18]Status: DisposedITAT Delhi12 Aug 2022AY 2017-18

Bench: Dr. B. R. R. Kumarshri Anubhav Sharma

For Appellant: Shri Manish Kumar, AdvFor Respondent: Shri M. Barnwal, Sr. DR
Section 139(1)Section 143(3)Section 32Section 36Section 43Section 43B

…that the revenue in the case of CIT v/s Lakhani Rubber Work's 326 ITR 415 (P& H) did not press the question relating to late deposit of PF & ESI of/Employee's Contribution as the issue was no more res integra in view of Judgment of CIT v/s Alom Extrusions Ltd 319 ITR 306 (SC). 7. The CIT(A) failed to appreciate that Section 43-B is non obstanti Clause as it begins with Notwithstanding anything contained in any other provision of this Act which makes it clear that the Provision of Clause (b) of section 43B overrides the explanation (va) of sub-section (1) of section 36. 8. The CIT(A) failed to appreciate that the…

M/S Royal Furnishers, Jammu vs. Assessing Officer Ward - 2 (2), Jammu

In the result, the appeal of the assessee is allowed

ITA 55/ASR/2022[AY 2019-20]Status: DisposedITAT Amritsar10 Aug 2022

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: None (Written submission)For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 263Section 36Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 55/Asr/2022 Assessment Year: 2019-20 M/s Royal Furnishers Vs. Assessing Officer Ward 2(2) Residency Road, Income Tax Office, Panama Jammu Chowk, Jammu [PAN: AAGFR 8701H] (Appellant) (Respondent) Appellant by : None (Written submission) Respondent by: Sh. S. M. Surendranath, Sr. DR Date of Hearing: 13.07.2022 Date of Pronouncement: 11.08.2022 ORDER Per Dr. M. L. Meena, A.M.: The appeal filed by the assessee is directed against the order of the l…

Rizwan Rehhan Malik, Mumbai vs. ITO 26(2)(5), Mumbai

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

ITA 2816/MUM/2017[2009-10]Status: DisposedITAT Mumbai10 Aug 2022AY 2009-10

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhrizwan Rehan Malik Vs. Ito – 26(2)(5) 18, Friends Housing Mumbai. Society, Lbs Marg, Sakinaka, Mumbai –400072 Pan/Gir No. : Amqpm7948D Appellant .. Respondent Appellant By : None Respondent By : Smt. Mahita Nair.Dr Date Of Hearing 01.08.2022 Date Of Pronouncement 08.08.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) – 38, Mumbai Passed U/S 143(3) R.W.S 147 R.W.S 263 & 250. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: NoneFor Respondent: Smt. Mahita Nair.DR
Section 143(3)Section 147Section 271Section 271(1)(C)Section 271(1)(c)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Rizwan Rehan Malik Vs. ITO – 26(2)(5) 18, Friends Housing Mumbai. Society, LBS Marg, Sakinaka, Mumbai –400072 PAN/GIR No. : AMQPM7948D Appellant .. Respondent Appellant by : None Respondent by : Smt. Mahita Nair.DR Date of Hearing 01.08.2022 Date of Pronouncement 08.08.2022 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: The assessee has filed the appeal against the order of the Commissioner of Income Tax (Appeals) – 38, Mumbai passed u/s 143(3) r.w.s 147 r.w.s 263 and 250.…

K N Harish, Kushal Nagar vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 555/BANG/2022[2018-19]Status: DisposedITAT Bangalore10 Aug 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 Shri. Kakalkoppa Ningappa Harish, Vs. Dcit, 11, Adithya Communications, Cpc, Mullusoge, Bengaluru. Kushal Nagar – 571 234. Pan : Abbph 7724 A Appellant Respondent Assessee By : Shri. S. Ramasubramanyam, Ca Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 28.07.2022 Date Of Pronouncement : 10.08.2022 O R D E R

For Appellant: Shri. S. Ramasubramanyam, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department
Section 139Section 139(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2018-19 Shri. Kakalkoppa Ningappa Harish, Vs. DCIT, 11, Adithya Communications, CPC, Mullusoge, Bengaluru. Kushal Nagar – 571 234. PAN : ABBPH 7724 A APPELLANT RESPONDENT Assessee by : Shri. S. Ramasubramanyam, CA Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 28.07.2022 Date of Pronouncement : 10.08.2022 O R D E R This is an appeal by the assessee against the order dated 23.06.2022 passed by the National Faceless Appeal Centre (NFAC), Delhi, relati…

Gem Properties Private Limited, Bangalore vs. The Income Tax Officer, Ward- 3(1)(2), Bangalore

In the result, appeal of the assessee is allowed

ITA 554/BANG/2022[2019-20]Status: DisposedITAT Bangalore10 Aug 2022AY 2019-20

Bench: Shri N. V. Vasudevanassessment Year : 2019-20 M/S. Gem Properties Pvt. Ltd., Vs. The Income Tax Officer, No.45, Industry House, Ward – 3(1)(2), Race Course Road, Bengaluru. Bengaluru – 560 001. Pan : Aaacg 4140 Q Appellant Respondent Assessee By : None Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 28.07.2022 Date Of Pronouncement : 10.08.2022 O R D E R

For Appellant: NoneFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department
Section 139Section 139(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Gem Properties Pvt. Ltd., Vs. The Income Tax Officer, No.45, Industry House, Ward – 3(1)(2), Race Course Road, Bengaluru. Bengaluru – 560 001. PAN : AAACG 4140 Q APPELLANT RESPONDENT Assessee by : None Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 28.07.2022 Date of Pronouncement : 10.08.2022 O R D E R This is an appeal by the assessee against the order dated 14.03.2022 passed by the National Faceless Appeal Centre (NFAC), Delhi, relat…

DCIT 15(2)(2), Mumbai vs. M/S Madhu India Deco Ltd, Mumbai

In the result, the appeal of the revenue is stand dismissed

ITA 1385/MUM/2020[2014-15]Status: DisposedITAT Mumbai05 Aug 2022AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhdcit-15(2)(2) Vs. M/S Madhu India Deco Room No. 357, 3Rd Floor, Limited, 20/21, Aayakar Bhavan, M.K. Navnandavan Indl Estate, Road, Marine Lines, L.B.S Marg, Mulund Mumbai – 400 020 (West), Mumbai – 400 080 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aadcp1825G Respondent .. Appellant

For Appellant: Shri Malav ShethFor Respondent: Smt. Mahita Nair
Section 143(2)Section 143(3)Section 2(22)Section 2(22)(e)

…case of GhatgePatil Transports Ltd. (supra), the Hon’ble jurisdictional High Court held that both employers and employee’s contributions are covered under amendment to section 43B and judgment of the Hon’ble Supreme Court in CIT v. Alom Extrusions Ltd. [2009] 319 ITR 306/185 Taxman 416 that payment made was subject to benefit of section 43B. Following the decision of jurisdictional High Court as supra we don’t find any infirmity in the decision of ld. CIT(A), therefore, this ground of appeal of the revenue stand dismissed. ITA No. 1385/Mum/2020 A.Y.2014-15 6 M/s Madhu India Deco Ltd. 9. In the result, the appea…

Moral Pharmaceuticals (P) Ltd, Mumbai vs. DCIT-3, Lucknow-New/DCIT, CPC, Bangalore

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

ITA 136/LKW/2022[2018-19]Status: DisposedITAT Lucknow04 Aug 2022AY 2018-19

Bench: Shri T.S. Kapoor

Section 143(1)Section 143(3)Section 36(1)(va)Section 37(1)Section 43BSection 44A

…habad High Court in the case of Sagun Foundry (P.) Ltd. vs. CIT [2017] 78 taxmann.com 47 (Allahabad) has dealt with similar issue and after taking into account the judgment of Hon'ble Supreme Court in the case of CIT vs. Alom Extrusion Ltd. Reported in (2009) 319 ITR 306 and after taking into account views of different High Courts, has decided the similar issue in favour of the assessee by holding as under: “16. Learned counsel for Assessee argued that the issue in question is covered by Supreme Court judgment in Commissioner of Income Tax Vs Alom Extrusions Ltd., (2009) 319 ITR 306, but both learned counsels app…

Babian Inn, Lucknow vs. ACIT, Range-I, Lucknow

In the result, the appeal of the assessee stands allowed

ITA 85/LKW/2021[2018-2019]Status: HeardITAT Lucknow04 Aug 2022AY 2018-2019

Bench: Shri A.D Jain & Shri T.S. Kapoor

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

…Ltd. vs. CIT [2017] 78 taxmann.com 47 (Allahabad) has dealt with similar issue and after taking into account the judgment of Hon'ble Supreme Court in the case of CIT vs. Alom Extrusion Ltd. Reported in (2009) I.T.A. No.85/Lkw/2021 Assessment year: 2018-19 4 319 ITR 306 and after taking into account views of different High Courts, has decided the similar issue in favour of the assessee by holding as under: “16. Learned counsel for Assessee argued that the issue in question is covered by Supreme Court judgment in Commissioner of Income Tax Vs Alom Extrusions Ltd., (2009) 319 ITR 306, but both learned counsels app…