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.

M/S. Nandi Hospitality Services Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bangalore

In the result, all the three appeals filed by the assessee are dismissed

ITA 294/BANG/2023[2018-19]Status: DisposedITAT Bangalore01 Jun 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sandeep Chalapathy, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 139(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43BSection 44A

…ered allowable as deduction on the basis of the decision of the Supreme Court held in the case of Principal Commissioner of Income Tax-II Jaipur Vs. Rajasthan State Beverages Corporation Ltd. and other cases. (Supreme Court CIT Vs. Alom Extructions Ltd (2009) 319 ITR 306 (SC)) ITA Nos.294 to 296/Bang/2023 Nandi Hospitality Services Pvt. Ltd., Bangalore Page 5 of 22` 4.5 Records clearly show that employees' contribution towards EPF and ESI has been paid and deposited to the fund concerned before filing of return of income u/s 139(1). However, due to cash flow problems and resulting financial hardship there was d…

Pradman Engineering Services P Ltd., Mumbai vs. CIT (A), NFAC, Delhi, Mumbai

The appeals are dismissed

ITA 91/MUM/2023[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20
For Appellant: Shri Bhadresh DoshiFor Respondent: Ms. Naina K. Kumar
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 254Section 36(1)(va)Section 43B

…the expiry of times specified under Section 139(1) of the Act for filing return of income under Section 43B of the Act stood decided in the favour of the Assessee by the judgment of the Hon’ble Supreme Court in the case of CIT vs. Alom Extrusions Ltd. [2009] 319 ITR 306 (SC) and the judgment of the jurisdictional High Court in the case of CIT vs. Ghatge Patil Transporters Ltd. (2015) 53 taxmann.com 141 (Bom HC) and CIT vs. Hindustan Organics Chemicals Ltd. [2014] 366 ITR 1 (Bombay). Therefore, the claim of the Assessee was as per law applicable. The question of making adjustment/disallowance on merit did not ari…

Odex India Solutions P Ltd., Mumbai vs. CIT (A), NFAC, Delhi

The appeals are dismissed

ITA 147/MUM/2023[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20
For Appellant: Shri Bhadresh DoshiFor Respondent: Ms. Naina K. Kumar
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 254Section 36(1)(va)Section 43B

…the expiry of times specified under Section 139(1) of the Act for filing return of income under Section 43B of the Act stood decided in the favour of the Assessee by the judgment of the Hon’ble Supreme Court in the case of CIT vs. Alom Extrusions Ltd. [2009] 319 ITR 306 (SC) and the judgment of the jurisdictional High Court in the case of CIT vs. Ghatge Patil Transporters Ltd. (2015) 53 taxmann.com 141 (Bom HC) and CIT vs. Hindustan Organics Chemicals Ltd. [2014] 366 ITR 1 (Bombay). Therefore, the claim of the Assessee was as per law applicable. The question of making adjustment/disallowance on merit did not ari…

Babubhai Jagjivandas, Mumbai vs. ADIT (CPC) (ACIT 19(1), Mumbai

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

ITA 2316/MUM/2021[2018-19]Status: DisposedITAT Mumbai31 May 2023AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19 Babubhai Jagjivandas, Asstt. Director Of Income 128 Vishnu Niketan, Prathna Tax (Cpc), Bangalore [Acit Samaj Road, New Charni Vs. 19(1), Mumbai.] Road, Matru Mandir, Mumbai- Mumbai-400 004. 400 007. Pan No. Aaafb 5829 N Appellant Respondent Assessee By : None Revenue By : Mr. Suresh Periasamy, Dr : Date Of Hearing 29/05/2023 : Date Of Pronouncement 31/05/2023 Order

For Appellant: NoneFor Respondent: Mr. Suresh Periasamy, DR
Section 143(1)Section 3Section 36Section 36(1)(va)

…u/s 3 6(l)(va)r.w.s 43 B and 2(24)(x) of the Act. - a) By disregarding the judgement of Jurisdictional High Court of Bombay in the case of Ghatge Patil Transports Ltd. 368 ITR.749. and Hind Filter Ltd 90 taxmann.com 51 (Bombay) and Alom Extrusions Ltd. [2009] 319 ITR 306 (SC). b) By disregarding the fact that the judgemenfof Jurisdictional High Court is binding even in faceless appeal and assessment as per the order of Mahadev Cold Storage 127 taxmann.com 722 (Agra) I which it is held that, "Though Centralized NFAC has been created by Notification by CBDT, it should be ensured that whenever any appellate order is…

M/S. P.A.Zaveri, Mumbai vs. ADIT, CPC, Begaluru

The appeals are dismissed

ITA 2057/MUM/2021[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20
For Appellant: Shri Bhadresh DoshiFor Respondent: Ms. Naina K. Kumar
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 254Section 36(1)(va)Section 43B

…the expiry of times specified under Section 139(1) of the Act for filing return of income under Section 43B of the Act stood decided in the favour of the Assessee by the judgment of the Hon’ble Supreme Court in the case of CIT vs. Alom Extrusions Ltd. [2009] 319 ITR 306 (SC) and the judgment of the jurisdictional High Court in the case of CIT vs. Ghatge Patil Transporters Ltd. (2015) 53 taxmann.com 141 (Bom HC) and CIT vs. Hindustan Organics Chemicals Ltd. [2014] 366 ITR 1 (Bombay). Therefore, the claim of the Assessee was as per law applicable. The question of making adjustment/disallowance on merit did not ari…

Suria Steeltech Private Limited (Previously Known As Tms Engineers Private Limited), Pune vs. Assessing Officer, Ward-9(4), Pune

Appeal is dismissed in above terms

ITA 547/PUN/2023[2019-20]Status: DisposedITAT Pune29 May 2023AY 2019-20

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

For Appellant: -None-For Respondent: Shri Shashank Deogadkar
Section 139(1)Section 143(1)Section 2Section 2(24)(x)Section 36Section 36(1)(iv)Section 36(1)(va)Section 43B

…ideration. The appellant further relied on the decision of Hon’ble Bombay High Court in the case of Ghatge Patil Transport Ltd reported in 368 ITR 749 wherein the Court relied on the decision of Hon’ble Supreme Court in the case of Alom Extrusions Ltd. [2009] 319 ITR 306/185 Taxman 416. 4.3. The appellant above contention are duly considered. It is clear from the section 36(1)(va) of the Income Tax Act, 1961 that the expenditure is allowable only payment of employees contributions received by the applicant which was become income of the appellant as per provisions u/s 2(24)(x) of the Income Tax Act, 1961 was paid…

Maruti Clean Coal and Power Ltd., Raipur vs. Principal Commissioner of Income Tax, Raipur-1, Raipur

ITA 91/RPR/2022[2017-18]Status: DisposedITAT Raipur29 May 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 91/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 Maruti Clean Coal & Power Limited Ward No. 42, Building No.14, Civil Lines Near Income Tax Colony Raipur(C.G.) Pan : Aadcm4810C .......अपीलाथ" / Appellant बनाम / V/S. The Pr. Commissioner Of Income Tax, Raipur-1 (C.G.) ……""यथ" / Respondent

For Appellant: Shri Salil Kapoor, Advocate &For Respondent: Shri V.K.Singh, CIT-DR
Section 133ASection 139(1)Section 143Section 143(2)Section 143(3)Section 263

…date” prescribed under the relevant Act but before the “due date” of filing of the return of income under sub-section (1) of Section 139 of the Act was supported by the judgment of the Hon’ble Supreme Court in the case of CIT v. Alom Extrusions Limited (2009) 319 ITR 306 (SC) a/w. host of judicial pronouncements of various Hon’ble High Courts. On the basis of his aforesaid contentions, it was the claim of the Ld. AR that now when the A.O going by the aforesaid settled position of law had arrived at a possible and a plausible view and allowed the assessee’s claim for deduction of employees share of contributions o…

Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Tracks & Towers Infratech Private Limited(Part IX), Hyderabad

In the result, both the appeals filed by the revenue are partly allowed

ITA 1515/HYD/2019[2016-17]Status: DisposedITAT Hyderabad26 May 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Jeevan Lal
Section 133ASection 139Section 139(1)Section 80ASection 80A(5)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.1514 & 1515/Hyd/2019 Assessment Years: 2015-16 & 2016-17 DCIT, Circle-2(2) Vs. M/s. Tracks & Towers Room No.513, 5th Floor Infratech Private Limited Signature Tower (Part IX) Opposite Botanical #8-2-293/82/A/J/11 Garden Plot No.206, Road No.76 Kondapur Jubilee Hills Hyderabad-500 084 Hyderabad-500 033 PAN : AACCT7497H (Appellant) (Respondent) Assessee by: Shri Vijay Mehta, CA, Shri Avinsh Arora, CA & Shri Mohd Afzal, Advocate Revenue by: Shri Jeevan L…

Dy. Commissioner of Income Tax, Circle-2(2), Hyderabad vs. Tracks & Towers Infratech Private Limited(Part IX), Hyderabad

In the result, both the appeals filed by the revenue are partly allowed

ITA 1514/HYD/2019[2015-16]Status: DisposedITAT Hyderabad26 May 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Vijay Mehta, CAFor Respondent: Shri Jeevan Lal
Section 133ASection 139Section 139(1)Section 80ASection 80A(5)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member ITA Nos.1514 & 1515/Hyd/2019 Assessment Years: 2015-16 & 2016-17 DCIT, Circle-2(2) Vs. M/s. Tracks & Towers Room No.513, 5th Floor Infratech Private Limited Signature Tower (Part IX) Opposite Botanical #8-2-293/82/A/J/11 Garden Plot No.206, Road No.76 Kondapur Jubilee Hills Hyderabad-500 084 Hyderabad-500 033 PAN : AACCT7497H (Appellant) (Respondent) Assessee by: Shri Vijay Mehta, CA, Shri Avinsh Arora, CA & Shri Mohd Afzal, Advocate Revenue by: Shri Jeevan L…

S.M.S Exports, Delhi vs. CIT-24 New Delhi, Delhi

In the result, appeal of assessee is dismissed

ITA 1838/DEL/2022[2017-18]Status: DisposedITAT Delhi24 May 2023AY 2017-18

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmas.M.S Exports Vs. Cit-24 C-174, Okhla Industrial New Delhi Area Phase-1, New Delhi-110 020 Pan No. Aabfs 9700 Q (Appellant) (Respondent) Assessee By -None- Revenue By Shri Kumar Parnav, Sr. D.R. Date Of Hearing: 18.05.2023 Date Of Pronouncement: 24.05.2023

Section 139(1)Section 143(2)Section 143(3)Section 234ASection 250Section 36(1)(va)Section 43B

…tive Service (India) Pvt. Ltd. in ITA No.983/2018 (Del), judgments of Division Bench of Delhi High Court in Commissioner of Income Tax vs. AIMIL Limited, (2010) 321 ITR 508 (Del) and judgment of Apex Court in the case of IT Vs. Alom extrusions Ltd. reportd in 319 ITR 306, Judgment of G Bench of ITAT Delhi in various cases namely Pratham Motors Pvt. Ltd. ITA No.1051/Del/2022 (2018-19), Seagull Laboratories Pvt. Ltd. ITA No.1182/Del/2022 (2019-20), Kalinga Cables & Conduit Co. ITA No.1121/Del/2022 (2019-20) etc. therefore the same is untenable and liable to be deleted as such. 7. That the consequential levy of inte…

Satpal Singh Sandhu, Raipur vs. Deputy Commissioner of Income Tax, Circle-1(1), Raipur

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

ITA 4/RPR/2023[2019-20]Status: DisposedITAT Raipur11 May 2023AY 2019-20

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 04/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Satpal Singh Sandhu 151/2, Ward -1, Sandhu Bhavan, Guru Govind Singh Marg, Heerapur, Raipur (C.G.)-492 001 Pan : Cseps7315E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri Nitin Goyal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 04/RPR/2023 "नधा"रण वष" / Assessment Year : 2019-20 Satpal Singh Sandhu 151/2, Ward -1, Sandhu Bhavan, Guru Govind Singh Marg, Heerapur, Raipur (C.G.)-492 001 PAN : CSEPS7315E .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Raipur (C.G.). ……""यथ" / Respondent Assessee by : Shri Nitin Goyal, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date…

Sangita Khanna, New Delhi vs. DCIT, Circle 5(1), New Delhi

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

ITA 547/DEL/2023[2019-20]Status: DisposedITAT Delhi27 Apr 2023AY 2019-20

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

Section 2(24)(x)Section 34Section 36Section 36(1)(iv)Section 36(1)(va)Section 43B

…r such resp. acts but deposited before the due date of filing the return of income. Which act of disallowance of AO is against the findings of various higher authorities including the Hon’ble Apex Court in the matters of CIT Vs. Alom Extrusions Limited (2009) 319 ITR 306 (SC) and CIT Vs. Vinay Cement Ltd. (2007) 213 CTR (SC) 268. Hence the addition is bad in law and the facts of the case.” 3. At the time of hearing no one attended the proceedings on behalf of the assessee. These appeals were earlier fixed for hearing on 20.04.2023, when the hearing was adjourned at the written request of the authorized represent…

Sangita Khanna, New Delhi vs. DCIT, Circle 5(1), New Delhi

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

ITA 546/DEL/2023[2018-19]Status: DisposedITAT Delhi27 Apr 2023AY 2018-19

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

Section 2(24)(x)Section 34Section 36Section 36(1)(iv)Section 36(1)(va)Section 43B

…r such resp. acts but deposited before the due date of filing the return of income. Which act of disallowance of AO is against the findings of various higher authorities including the Hon’ble Apex Court in the matters of CIT Vs. Alom Extrusions Limited (2009) 319 ITR 306 (SC) and CIT Vs. Vinay Cement Ltd. (2007) 213 CTR (SC) 268. Hence the addition is bad in law and the facts of the case.” 3. At the time of hearing no one attended the proceedings on behalf of the assessee. These appeals were earlier fixed for hearing on 20.04.2023, when the hearing was adjourned at the written request of the authorized represent…

Sparrow Security Services, Jammu vs. Income Tax Officer Ward 1(1), Jammu

In the result, the appeal of the assessee bearing ITA No

ITA 40/ASR/2023[2018-19]Status: DisposedITAT Amritsar24 Apr 2023AY 2018-19

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

Section 139(1)Section 143(1)Section 143(3)Section 250(6)Section 250oSection 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.40/Asr/2023 Assessment Year: 2018-19 Sparrow Security Services Hall Vs. ITO, Ward 1(1) No. 106 (A1) First Floor, North Jammu. block Bahu Plaza, Jammu, Jammu & Kashmir. [PAN:ABGFS3356J] (Appellant) (Respondent) Appellant by Sh. Rohit Kapoor, CA. Respondent by Smt.Rajinder Kaur, CIT. DR Date of Hearing 12.04.2023 Date of Pronouncement 24.04.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee was filed against the order of the ld. Com…

Jagbir Singh Tewatia, New Delhi vs. ACIT, Circle-10(1), New Delhi

In the result, assessee’s appeal is dismissed

ITA 2205/DEL/2022[2018-19]Status: DisposedITAT Delhi17 Apr 2023AY 2018-19

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia[Assessment Year: 2018-19

Section 34Section 36Section 4Section 43B

…been provided that if 2 the assessee has made the payment before the due date of filling of return, then same shall be allowed u/s 43B of the Act. Further reliance placed on the judgments of Hon’ble Supreme Court in cases of CIT v. Alom Extrusions Ltd. [2009] 319 ITR 306 (SC), CIT v. Vinay Cement Ltd. [2007] 213 CTR 268 (SC) and Pr. CIT v. Raj. State Bev. Corpn. Ltd. [2017] 84 taxmann.com 185 (SC). 2) Ld. CIT(A) wrongly confirm the addition of Rs. 87,620/- u/s 36(l)(va) of the Act regarding delayed payment of employee contribution to PF and ESI by applying the amended provisions of section 36(1 )(va) and 43B of…

Kay Switcgears India Private Limited, Kapurthala vs. Assistant Commissioner of Income Tax Circle-4, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 24/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…evant submission of the assessee is extracted as below: I.T.A. Nos.23, 24&14/Asr/2023 8 A.Ys.: 2019-20 & 2020-21 “(i) That on the subject matter following the decisions of the Hon'able Supreme Court in the case of CIT VS Alom Extrusions Limited reported in 319 ITR 306 (SC) & CIT vs Vinay Cement Limited 213 ITR 268; the jurisdictional Punjab & Haryana High Court in the case of CIT vs Hernia Embroidery Works (P)Ltd reported in 366 ITR 167 (P8iH) and CIT vs. Mark Auto Industries reported at 358 ITR 43 (Pb. & Haryana High Court) have held in favour of the assessee, wherein it has been held that Second proviso to s…

Ess Ess Kay Engineering Compay Private Limited, Kapurthala vs. Assistant Commissioner of Income Tax Circle-4, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 23/ASR/2023[2019-20]Status: DisposedITAT Amritsar11 Apr 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…evant submission of the assessee is extracted as below: I.T.A. Nos.23, 24&14/Asr/2023 8 A.Ys.: 2019-20 & 2020-21 “(i) That on the subject matter following the decisions of the Hon'able Supreme Court in the case of CIT VS Alom Extrusions Limited reported in 319 ITR 306 (SC) & CIT vs Vinay Cement Limited 213 ITR 268; the jurisdictional Punjab & Haryana High Court in the case of CIT vs Hernia Embroidery Works (P)Ltd reported in 366 ITR 167 (P8iH) and CIT vs. Mark Auto Industries reported at 358 ITR 43 (Pb. & Haryana High Court) have held in favour of the assessee, wherein it has been held that Second proviso to s…

M. K Hotel & Resorts Limited, Amritsar vs. Deputy Commissioner of Income Tax Circle-1, Amritsar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 14/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…evant submission of the assessee is extracted as below: I.T.A. Nos.23, 24&14/Asr/2023 8 A.Ys.: 2019-20 & 2020-21 “(i) That on the subject matter following the decisions of the Hon'able Supreme Court in the case of CIT VS Alom Extrusions Limited reported in 319 ITR 306 (SC) & CIT vs Vinay Cement Limited 213 ITR 268; the jurisdictional Punjab & Haryana High Court in the case of CIT vs Hernia Embroidery Works (P)Ltd reported in 366 ITR 167 (P8iH) and CIT vs. Mark Auto Industries reported at 358 ITR 43 (Pb. & Haryana High Court) have held in favour of the assessee, wherein it has been held that Second proviso to s…

Acro Hr Solutions India Pvt Ltd, New Delhi vs. DCIT CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 1685/DEL/2020[2018-19]Status: DisposedITAT Delhi11 Apr 2023AY 2018-19

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Tarun Rohtagi, CAFor Respondent: Sh. Kanv Bali, Sr. DR
Section 139Section 143Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43

…eas the Hon’ble High Courts of Bombay, Himachal Pradesh, Calcutta, Guwahati and Delhi have favoured the interpretation beneficial to the assessee. The Hon’ble Apex Bench effectively reversed the judgment in Commissioner of Income Tax vs. Alom Extrusions Ltd. (1 SCC 489) relied upon by the assessee. 4. The Hon’ble Apex Court observed that there is a marked distinction between the nature and character of the two amounts viz., the employers’ contribution and employees’ 3 Acro HR Solutions India Pvt. Ltd. contribution required to be deposited by the employer. The first one is the employer’s liability is to be paid…

K M Automobiles, Korba vs. Income Tax Officer -1, Korba

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

ITA 100/RPR/2021[2015-16]Status: DisposedITAT Raipur06 Mar 2023AY 2015-16

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No. 100/Rpr/2021 "नधा"रण वष" / Assessment Year : 2015-16 K M Automobiles Plot No.187, Transport Nagar, Korba, Chhatisgarh-495 677 Pan: Aanfk0386L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1, Korba (C.G.) ……""यथ" / Respondent

For Appellant: NoneFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(3)Section 36(1)(va)

…said contribution were remitted after the due date specified under the relevant Act under section 36(1)(va). 1.2. The learned CIT(A) NFAC has erred in not following the ratio of the decisions, among others, of the Supreme Court in CIT v Alom Extrusions (2009) 319 ITR 306 (SC), Karnataka High Court decision in CIT v Sabari Enterprises (2008) 298 ITR 141 (KAR), CIT v Spectrum Consultants India (P.) Ltd (2014) 266 CTR 241(Kar), CIT v Kichaa Sugar Co Ltd (2013) 356 ITR 351, CIT v Udaipur Dugdh Utpadak Sahakari Sangh Ltd (2014) 366 ITR 163 (Rajasthan) and Bihar State Warehousing Corporation Ltd v CIT (2016) 71 taxmann…