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.

Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam vs. Eastern Power Distribution Company of Andhra Pradesh Limited, Visakhapatnam

In the result, appeal filed by the Revenue as well as C

ITA 405/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam22 Nov 2018AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-3(1), Vs. M/S. Eastern Power Visakhapatnam. Distribution Company Of Andhra Pradesh Ltd., P & T Colony, Visakhapatnam. Pan No. Aaace 9876 B (Appellant) (Respondent) C.O.No. 104/Viz/2018 (Arising Out Of Ita No. 405/Viz/2018) (Asst. Year : 2013-14) M/S. Eastern Power Vs. Acit, Circle-3(1), Distribution Company Of Visakhapatnam. Andhra Pradesh Ltd., P & T Colony, Visakhapatnam. Pan No. Aaace 9876 B (Appellant) (Respondent) Assessee By : Shri G.V.N. Hari – Advocate. Department By : Smt. Suman Malik – Sr.Dr

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…de in view of the provisions of section 43B of the Act. In the case of CIT Vs. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. 35 Taxman 616, the Hon’ble High Court of Rajasthan, after referring to the apex court decision in the case of CIT Vs. Alom Extrusions Ltd. 319 ITR 306 & CIT Vs. Vinay Cement Ltd. held that the deductions should be allowed for the payment of employees’ contribution made before the due date of filing of return. Similarly, in the case of CIT Vs. State Bank of Bikaner, the Hon’ble Rajasthan High Court held that contribution paid after the due date under the respective Act, but before filing the ret…

Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam vs. Eastern Power Distribution Company of Andhra Pradesh Limited, Visakhapatnam

In the result, appeal filed by the Revenue as well as Cross

ITA 403/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam22 Nov 2018AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-3(1), Vs. M/S. Eastern Power Visakhapatnam. Distribution Company Of Andhra Pradesh Ltd., P & T Colony, Seethammadhara, Visakhapatnam. Pan No. Aaace 9876 B (Appellant) (Respondent) C.O.105/Viz/2018 (Arising Out Of Ita No. 403/Viz/2018) (Asst. Year : 2014-15) M/S. Eastern Power Vs. Acit, Circle-3(1), Distribution Company Of Visakhapatnam. Andhra Pradesh Ltd., P & T Colony, Seethammadhara, Visakhapatnam. Pan No. Aaace 9876 B (Appellant) (Respondent) Assessee By : Smt. A. Aruna – Advocate. Department By : Smt. Suman Malik – Sr.Dr Date Of Hearing : 19/11/2018. Date Of Pronouncement : 22/11/2018. O R D E R Per V. Durga Rao

For Appellant: Smt. A. Aruna – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…de in view of the provisions of section 43B of the Act. In the case of CIT Vs. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. 35 Taxman 616, the Hon’ble High Court of Rajasthan, after referring to the apex court decision in the case of CIT Vs. Alom Extrusions Ltd. 319 ITR 306 & CIT Vs. Vinay Cement Ltd. held that the deductions should be allowed for the payment of employees’ contribution made before the due date of filing of return. Similarly, in the case of CIT Vs. State Bank of Bikaner, the Hon’ble Rajasthan High Court held that contribution paid after the due date under the respective Act, but before filing the ret…

Deputy Commissioner of Income Tax, Cirlce 3(1), Visakhapatnam vs. Fluentgrid Limited, Visakhapatnam

In the result, both the appeals filed by the Revenue are dismissed

ITA 250/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam22 Nov 2018AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri A. Satya Dev – CAFor Respondent: Smt. Suman Malik – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…de in view of the provisions of section 43B of the Act. In the case of CIT Vs. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. 35 Taxman 616, the Hon’ble High Court of Rajasthan, after referring to the apex court decision in the case of CIT Vs. Alom Extrusions Ltd. 319 ITR 306 & CIT Vs. Vinay Cement Ltd. held that the deductions should be allowed for the payment of employees’ contribution made before the due date of filing of return. Similarly, in the case of CIT Vs. State Bank of Bikaner, the Hon’ble Rajasthan High Court held that contribution paid after the due date under the respective Act, but before filing the ret…

Deputy Commissioner of Income Tax, Cirlce 3(1), Visakhapatnam vs. Fluentgrid Limited, Visakhapatnam

In the result, both the appeals filed by the Revenue are dismissed

ITA 249/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam22 Nov 2018AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri A. Satya Dev – CAFor Respondent: Smt. Suman Malik – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…de in view of the provisions of section 43B of the Act. In the case of CIT Vs. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. 35 Taxman 616, the Hon’ble High Court of Rajasthan, after referring to the apex court decision in the case of CIT Vs. Alom Extrusions Ltd. 319 ITR 306 & CIT Vs. Vinay Cement Ltd. held that the deductions should be allowed for the payment of employees’ contribution made before the due date of filing of return. Similarly, in the case of CIT Vs. State Bank of Bikaner, the Hon’ble Rajasthan High Court held that contribution paid after the due date under the respective Act, but before filing the ret…

ACIT, Circle - 4(1), Kolkata vs. M/S. M.K. Shah Exports Ltd., Kolkata

In the result, the appealof the Revenue (ITA No

ITA 1974/KOL/2017[2013-14]Status: DisposedITAT Kolkata16 Nov 2018AY 2013-14

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1903/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. Vs. A.C.I.T, Circle-4(1), Kolkata P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 020. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) आयकरअपीलसं./Ita No.1974/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. A.C.I.T, Circle-4(1), Kolkata Vs. P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 069. Kolkata – 700 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) Assessee By :Shri S. Jhajharia, Ar Revenue By :Shrisaurabh Kumar, Addl. Cit (Sr. Dr) सुनवाईक"तार"ख/ Date Of Hearing : 23/08/2018 घोषणाक"तार"ख/Date Of Pronouncement : 16/10/2018

For Appellant: Shri S. Jhajharia, ARFor Respondent: ShriSaurabh Kumar, Addl. CIT (Sr. DR)
Section 143(3)Section 37Section 80GSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1903/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/s. M. K. Shah Exports Ltd. Vs. A.C.I.T, Circle-4(1), Kolkata P-7, Chowringhee Square, 8th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 020. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AACCM 0884 H (Assessee) .. (Respondent) आयकरअपीलसं./ITA No.1974/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/s. M. K. Shah Exports Ltd. A.C.I.T, Circle-4(1), Kolkata Vs. P-7, Chowringhee Square, 8th Floor, 2/2. Justice Dwarkanath Roa…

M/S. M. K. Shah Exports Ltd, Kolkata vs. ACIT, Circle-4(1), Kolkata

In the result, the appealof the Revenue (ITA No

ITA 1903/KOL/2017[2013-14]Status: DisposedITAT Kolkata16 Nov 2018AY 2013-14

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1903/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. Vs. A.C.I.T, Circle-4(1), Kolkata P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 020. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) आयकरअपीलसं./Ita No.1974/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/S. M. K. Shah Exports Ltd. A.C.I.T, Circle-4(1), Kolkata Vs. P-7, Chowringhee Square, 8Th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 069. Kolkata – 700 020. "थायीलेखासं./जीआइआरसं./Pan/Gir No. :Aaccm 0884 H (Assessee) .. (Respondent) Assessee By :Shri S. Jhajharia, Ar Revenue By :Shrisaurabh Kumar, Addl. Cit (Sr. Dr) सुनवाईक"तार"ख/ Date Of Hearing : 23/08/2018 घोषणाक"तार"ख/Date Of Pronouncement : 16/10/2018

For Appellant: Shri S. Jhajharia, ARFor Respondent: ShriSaurabh Kumar, Addl. CIT (Sr. DR)
Section 143(3)Section 37Section 80GSection 92C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1903/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/s. M. K. Shah Exports Ltd. Vs. A.C.I.T, Circle-4(1), Kolkata P-7, Chowringhee Square, 8th Floor, 2/2. Justice Dwarkanath Road, Kolkata – 700 020. Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./PAN/GIR No. :AACCM 0884 H (Assessee) .. (Respondent) आयकरअपीलसं./ITA No.1974/Kol/2017 ("नधा"रणवष" / Assessment Year: 2013-14) M/s. M. K. Shah Exports Ltd. A.C.I.T, Circle-4(1), Kolkata Vs. P-7, Chowringhee Square, 8th Floor, 2/2. Justice Dwarkanath Roa…

The Income Tax Officer Ward-6(1)(4), Bangalore vs. M/S S V Edusports Pvt Ltd, Bangalore

In the result, the appeal filed by the revenue is dismissed

ITA 852/BANG/2018[2013-14]Status: DisposedITAT Bangalore16 Nov 2018AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Laliet Kumarassessment Year : 2013-14

For Appellant: Smt. Srinandini Das, Addl. CIT (DR)For Respondent: Shri Sukesh S. Patil, CA
Section 139Section 139(1)Section 2(24)(x)Section 43Section 43B

…he appeal.” Page 2 of 4 3. The ld. DR of revenue supported the assessment order whereas the ld. AR of assessee supported the order of ld. CIT(A). He also placed reliance on a judgment of Hon’ble Apex Court rendered in the case of CIT Vs. Alom Extrusions Ltd. (319 ITR 306). He also submitted copy of a judgment of Hon'ble Karnataka High Court rendered in the case of EssaeTeraoka Pvt. Ltd. Vs. DCIT in ITA No. 480/2013 dated 04.02.2014 and pointed out that as per this judgment also, the issue in dispute is covered in favour of the assessee. 4. We have considered the rival submissions. We find that the issue in disput…

Asst. C.I.T., Bangalore vs. M/S Sasken Communications Technologies Limited, Bangalore

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

ITA 627/BANG/2016[2011-12]Status: DisposedITAT Bangalore16 Nov 2018AY 2011-12

Bench: Shri N.V.Vasudevan & Shri Inturi Rama Raoit(Tp)A 550/Bang/2016 (Assessment Year:2011-12) M/S.Sasken Technologies Ltd. 139/25, Amarjyothi Layout, Ring Road, Domlur, Bengaluru-560071. Pan:Aaecs 6424 R … Appellant Vs. Deputy Commissioner Of Income-Tax, Circle 6(1)(1), Bengaluru. … Respondent & It(Tp)A No.627/Bang/2016 (Assessment Year:2011-12) (By Revenue) ****** Assessee By : Shri Padamchand Khincha,Ca. Revenue By : Shri C.H.Sundar Rao, Cit(Dr) Date Of Hearing : 17/10/2018 Date Of Pronouncement : 16/11/2018 O R D E R Per Inturi Rama Rao, Am: These Are Cross Appeals Filed By The Assessee As Well As The Revenue Directed Against The Assessment Order Dated 29/01/2016 Passed U/S 143(3) R.W.S. 144C(13) Of The Income-Tax Act, 1961 [Hereinafter Referred To As 'The Act' For Short] For The Assessment Year 2011-12. 2. Briefly, The Facts Of The Case Are That The Assessee Is A Company Incorporated Under The Provisions Of The Companies Act, 1956. It Is Rendering Software Development Services. Return Of Income For The Assessment Year 2011-12 Was Filed On 28/11/2011 Declaring Income Of Rs.25,33,10,603/- & This Was Revised On It(Tp)A No.550 & 627/Bang/2016 Page 2 Of 21 20/03/2013 At Total Income Of Rs.23,72,94,572/-. Against The Said Return Of Income, The Assessing Officer (Ao) Took Up The Case For Scrutiny By Issuing Notice U/S 143(2) Of The Income-Tax Act,1961 [Hereinafter Referred To As ‘The Act’] Noticing The Following International Transactions In Form 3Ced Along With Transfer Pricing Study Report:

For Appellant: Shri Padamchand Khincha,CAFor Respondent: Shri C.H.Sundar Rao, CIT(DR)
Section 10ASection 133(6)Section 143Section 143(2)Section 143(3)Section 14ASection 92C

…sequence of the disallowance of the employer's and the employee's contribution is that the business profits have to that extent been enhanced. There was, as we have already noted, an add back by the Assessing Officer to the income. All profits of the 4 (2009) 319 ITR 306 unit of the assessee have been derived from manufacturing activity. The salaries paid by the assessee, it has not been disputed, relate to the manufacturing activity. The disallowance of the Provident Fund/ ESIC payments has been made because of the statutory provisions - Section 43B in the case of the employer's contribution and Section 36(v) re…

DCIT, CC-III, Ludhiana vs. M/S Sel Textiles Limited, Ludhiana

ITA 300/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh14 Nov 2018AY 2014-15

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

For Appellant: Sh. G.S. Phani Kishore, CIT DRFor Respondent: Sh. Ashwani Kumar, CA
Section 36Section 36(1)(iii)Section 36(1)(iv)

…erefore, has relied upon the provisions of section 43B of the Act and decision of the Hon'ble Jurisdictional High Court in the case of ‘CIT Vs. Lakhani India Ltd’., 188 taxman.132 and of the Hon'ble Supreme Court in the case of ‘CIT Vs. Alom Extrusions Ltd., 319 ITR 306 and deleted the impugned disallowance made by the Assessing officer. M/s SEL Textiles Ltd, Ludhiana 5 6. Before us, Ld. DR could not point out any distinguishing facts or case laws justifying our interference in the order of the CIT(A) on this issue. In view of our above observation, there is no merit in the appeal of the Revenue and the same is…

Vektra Engineering Pvt. Ltd., Kolkata vs. ACIT, Central Circle - 2(4), Kolkata

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

ITA 1584/KOL/2017[2008-09]Status: DisposedITAT Kolkata10 Oct 2018AY 2008-09

Bench: Shri A.T.Varkey, Jm & Dr. A.L.Saini, Am Vektra Engineering Pvt. Ltd., Vs. A.C.I.T, Central Circle-2(4) 10/1D, Lal Bazar Street, Ayakar Bhawan Poorva, 110, Mercantile Building, 3Rd Floor, Shantipally, 4Th Floor, Kolkata-700001. Kolkata-700107. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccv 0867 B (अपीलाथ" /Appellant) (""यथ" / Respondent) ..

For Appellant: Shri A.K.Tibrewal, FCA & Shri Amit Agarwal, AdvocateFor Respondent: Shri N.Murmu, JCIT
Section 139Section 143(3)Section 43B

…he due date of filing the return of income, no disallowance is made u/s 43B of the Act. Amendment to section 43B of the Act was held to have retrospective effect. The same view has been affirmed by the Hon’ble Supreme Court in the case of Alum Extrusions Ltd. 319 ITR 306 (SC) wherein it was held that if the assessee paid the amount in respect of PF and ESI before the due date of filing return of income there should not be any disallowance. We note that the assessee’s case under consideration, the PF and ESI were paid within the due date of filing return of income u/s 139(1) of the Act and therefore there should n…

DCIT - 8(2), Mumbai vs. M/S. Philips Medical Systems India P. Ltd., Mumbai

In the result, the appeal of the assessee is allowed, while the Revenue’s appeals are dismissed

ITA 4114/MUM/2008[2003-2004]Status: DisposedITAT Kolkata26 Sept 2018AY 2003-2004

Bench: Shri P.M. Jagtap & Shri Satbeer Singh Godara

Section 271(1)(c)Section 92C

…I.T.A. No 3412/MUM/2008 Assessment year: 2003-2004 & I.T.A. No. 4114/MUM/2008 Assessment year: 2003-2004 & ITA-2722/MUM/2011 Assessment Year: 2003-2004 Page 1 of 23 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member & Shri Satbeer Singh Godara, Judicial Member I.T.A. No.3412 /MUM/2008 Assessment Year: 2003-2004 M/s. Philips Medical Systems Private Limited,............................Appellant (now merged with Philips Electronics India Limited) Technopolis Knowledge Park, Mahakali Caves Road, Mumbai-400 093 [PAN: AAACP 3231 B] -Vs.- Income Tax Off…

M/S. Philips Medical Systems P. Ltd., Mumbai vs. ITO - 8(2)(4), Mumbai

In the result, the appeal of the assessee is allowed, while the Revenue’s appeals are dismissed

ITA 3412/MUM/2008[2003-2004]Status: DisposedITAT Kolkata26 Sept 2018AY 2003-2004

Bench: Shri P.M. Jagtap & Shri Satbeer Singh Godara

Section 271(1)(c)Section 92C

…I.T.A. No 3412/MUM/2008 Assessment year: 2003-2004 & I.T.A. No. 4114/MUM/2008 Assessment year: 2003-2004 & ITA-2722/MUM/2011 Assessment Year: 2003-2004 Page 1 of 23 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘C’ BENCH, KOLKATA Before Shri P.M. Jagtap, Accountant Member & Shri Satbeer Singh Godara, Judicial Member I.T.A. No.3412 /MUM/2008 Assessment Year: 2003-2004 M/s. Philips Medical Systems Private Limited,............................Appellant (now merged with Philips Electronics India Limited) Technopolis Knowledge Park, Mahakali Caves Road, Mumbai-400 093 [PAN: AAACP 3231 B] -Vs.- Income Tax Off…

High Volt Elecricals P.Ltd, Mumbai vs. ITO WD W, Palghar

The appeal of the assessee is allowed

ITA 3813/MUM/2017[2013-14]Status: DisposedITAT Mumbai26 Sept 2018AY 2013-14

Bench: Shri Manoj Kumar Aggarwal,Am & Shri Ravish Sood, Jm

For Appellant: Shri. Virag Shah, A.RFor Respondent: Shri. Manoj Kumar Singh, D.R
Section 139Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 2(24)(x)Section 3Section 36(1)(va)Section 43B

…ting to Rs. 6,30,867/- towards Employees Contribution to Provident fund, beyond the stipulated date contemplated under the Provident Fund Act. The assessee relying on the judgment of the Hon’ble Supreme Court in the case of CIT Vs. Alom Extrusions Ltd. (2009) 319 ITR 306 (SC), submitted before the A.O, that as the respective payments were made before the ‘due date’ applicable in its case for furnishing the ‘return of income’ under Sub-section (1) of Sec. 139 for the year under consideration in which the liability to pay such sum was incurred, thus, as per the post amended Sec. 43B of the Act, no disallowance of t…

The DCIT, Cen Circle, Tvm, Trivandrum vs. M/S.Kk Rocks & Granites India P. Ltd, Trivandrum

In the result, the appeals filed by the Revenue are partly allowed for statistical purposes and the Cross objections filed by the assessee are dismissed

ITA 50/COCH/2018[2012-13]Status: FixedITAT Cochin24 Sept 2018AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. T.M.Sreedharan, AdvocateFor Respondent: Sri.Santham Bose, CIT-DR
Section 143(3)Section 40

…ect from 01.04.2013 is curable in nature, and therefore, applicable retrospectively. For this purpose, he relied on the judgment of the Delhi High Court in the case of Allied Motors Pvt. Ltd. v. CIT [(1997) ITR 677 (SC) and CIT v. Alom Enterprises Ltd. (2009) 319 ITR 306. He also relied on the judgment of the Hon’ble Supreme Court in the case of CIT v. Calcutta Export Co. [(2018) 404 ITR 654 (SC)]. ITA No.46/Coch/2018 & Ors. 4 M/s.K.K.Rocks & Granites India Pvt.Ltd. 5. We have heard the rival submissions and perused the material on record. Admittedly, the issue has come up before the Hon’ble Spreme Court in the…

The DCIT, Cen Circle, Tvm, Trivandrum vs. M/S.Kk Rocks & Granites India P. Ltd, Trivandrum

In the result, the appeals filed by the Revenue are partly allowed for statistical purposes and the Cross objections filed by the assessee are dismissed

ITA 49/COCH/2018[2011-12]Status: DisposedITAT Cochin24 Sept 2018AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. T.M.Sreedharan, AdvocateFor Respondent: Sri.Santham Bose, CIT-DR
Section 143(3)Section 40

…ect from 01.04.2013 is curable in nature, and therefore, applicable retrospectively. For this purpose, he relied on the judgment of the Delhi High Court in the case of Allied Motors Pvt. Ltd. v. CIT [(1997) ITR 677 (SC) and CIT v. Alom Enterprises Ltd. (2009) 319 ITR 306. He also relied on the judgment of the Hon’ble Supreme Court in the case of CIT v. Calcutta Export Co. [(2018) 404 ITR 654 (SC)]. ITA No.46/Coch/2018 & Ors. 4 M/s.K.K.Rocks & Granites India Pvt.Ltd. 5. We have heard the rival submissions and perused the material on record. Admittedly, the issue has come up before the Hon’ble Spreme Court in the…

The DCIT, Cen Circle, Tvm, Trivandrum vs. M/S.Kk Rocks & Granites India P. Ltd, Trivandrum

In the result, the appeals filed by the Revenue are partly allowed for statistical purposes and the Cross objections filed by the assessee are dismissed

ITA 48/COCH/2018[2010-11]Status: DisposedITAT Cochin24 Sept 2018AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. T.M.Sreedharan, AdvocateFor Respondent: Sri.Santham Bose, CIT-DR
Section 143(3)Section 40

…ect from 01.04.2013 is curable in nature, and therefore, applicable retrospectively. For this purpose, he relied on the judgment of the Delhi High Court in the case of Allied Motors Pvt. Ltd. v. CIT [(1997) ITR 677 (SC) and CIT v. Alom Enterprises Ltd. (2009) 319 ITR 306. He also relied on the judgment of the Hon’ble Supreme Court in the case of CIT v. Calcutta Export Co. [(2018) 404 ITR 654 (SC)]. ITA No.46/Coch/2018 & Ors. 4 M/s.K.K.Rocks & Granites India Pvt.Ltd. 5. We have heard the rival submissions and perused the material on record. Admittedly, the issue has come up before the Hon’ble Spreme Court in the…

The DCIT, Cen Circle, Tvm, Trivandrum vs. M/S.Kk Rocks & Granites India P. Ltd, Trivandrum

In the result, the appeals filed by the Revenue are partly allowed for statistical purposes and the Cross objections filed by the assessee are dismissed

ITA 47/COCH/2018[2009-10]Status: DisposedITAT Cochin24 Sept 2018AY 2009-10

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. T.M.Sreedharan, AdvocateFor Respondent: Sri.Santham Bose, CIT-DR
Section 143(3)Section 40

…ect from 01.04.2013 is curable in nature, and therefore, applicable retrospectively. For this purpose, he relied on the judgment of the Delhi High Court in the case of Allied Motors Pvt. Ltd. v. CIT [(1997) ITR 677 (SC) and CIT v. Alom Enterprises Ltd. (2009) 319 ITR 306. He also relied on the judgment of the Hon’ble Supreme Court in the case of CIT v. Calcutta Export Co. [(2018) 404 ITR 654 (SC)]. ITA No.46/Coch/2018 & Ors. 4 M/s.K.K.Rocks & Granites India Pvt.Ltd. 5. We have heard the rival submissions and perused the material on record. Admittedly, the issue has come up before the Hon’ble Spreme Court in the…

The DCIT, Cen Circle, Tvm, Trivandrum vs. M/S.Kk Rocks & Granites India P. Ltd, Trivandrum

In the result, the appeals filed by the Revenue are partly allowed for statistical purposes and the Cross objections filed by the assessee are dismissed

ITA 46/COCH/2018[2008-09]Status: DisposedITAT Cochin24 Sept 2018AY 2008-09

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. T.M.Sreedharan, AdvocateFor Respondent: Sri.Santham Bose, CIT-DR
Section 143(3)Section 40

…ect from 01.04.2013 is curable in nature, and therefore, applicable retrospectively. For this purpose, he relied on the judgment of the Delhi High Court in the case of Allied Motors Pvt. Ltd. v. CIT [(1997) ITR 677 (SC) and CIT v. Alom Enterprises Ltd. (2009) 319 ITR 306. He also relied on the judgment of the Hon’ble Supreme Court in the case of CIT v. Calcutta Export Co. [(2018) 404 ITR 654 (SC)]. ITA No.46/Coch/2018 & Ors. 4 M/s.K.K.Rocks & Granites India Pvt.Ltd. 5. We have heard the rival submissions and perused the material on record. Admittedly, the issue has come up before the Hon’ble Spreme Court in the…

DCIT Corporate Circle 1 (2), Chennai vs. M/S Baffna Pharmaceuticals Ltd, Chennai

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

ITA 1436/CHNY/2018[2014-15]Status: DisposedITAT Chennai24 Sept 2018AY 2014-15

Bench: Shri Abraham P.George & Shri Duvvuru R.L.Reddy

For Appellant: Mr.A.K.Jain, CA
Section 143(2)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B

….DR has submitted that the :- 3 -: employees contribution of ESI & PF are governed by Sec.36(1)(va) of the Act and not u/s.43B of the Act. Ld.Cousel for the assessee relied on the decision of the Hon’ble Apex Court in the case of Alom Extrusions reported in 319 ITR 306 (SC) and also relied upon the decision of in the case of CIT vs. Industrial Security & Intelligence India Pvt. Ltd. in TCA No.585 & 586 of 2016 & MP No.1 of 2015 dated 24.07.2015 and he further submitted that this issue is squarely covered by the Hon’ble Jurisdictional High Court and the Honble Apex Court. Therefore, the orders passed by the…

M/S Martin Spinning Mills & Agencies P Ltd, Coimbatore vs. DCIT, Corporate Circle-2, Coimbatore

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

ITA 2240/CHNY/2017[2013-14]Status: DisposedITAT Chennai19 Sept 2018AY 2013-14

Bench: Shri Abraham P.George & Shri Duvvuru Rl Reddy

For Appellant: NoneFor Respondent: Mr.Marudhu Pandian, ACIT
Section 143(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43Section 43B

…under Provident Fund & ESI Acts but before due date for filing of income-tax return. This issue has been decided in favour of the assessee by various High Courts following the decision of the Hon'ble Supreme Court in the case of CIT Vs. Alom Extrusions Ltd. (319 ITR 306), wherein the Hon'ble Supreme Court held that omission of second proviso to section 43B and amendment of first proviso by Finance Act, 2003 are curative in nature and are effective retrospectively and thus with effect from 1.4.1988 i.e. the date of insertion of first proviso. The co-ordinate Bench of this Tribunal considering a similar issue in t…