CIT v. Assam Tribune

219 ITR 212High Court1996#1617 most cited

What is CIT v. Assam Tribune authority for?

Prior to the amendment of Section 43B, an assessee is entitled to claim a deduction for contributions to provident funds or other specified funds if the payment is made before the due date for filing the return of income.

70

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2008 to 2022.

Also referred to as

CIT v. Assam Tribune · Section 43B · deduction · provident fund contribution · specified fund · employee contribution · pre-amendment Section 43B · due date of return · actual payment · Section 36(1)(va)

Issues it is cited on

specified fundsection 158besection 113section 92fclarificatory amendmentretrospective amendmentsection 158bbsection 2(24)(x)section 2(24)section 36(1)(va)profits and gains of business or professionsection 43b

Judgments citing CIT v. Assam Tribune

ENMAS INDIA PRIVATE LIMITED ,TIRUVALLUR vs. DCIT , CPC , BANGALORE

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

ITA 714/CHNY/2022[2020-2021]Status: DisposedITAT Chennai26 Sept 2022AY 2020-2021

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.714/Chny/2022 िनधा"रण वष"/Assessment Year: 2020 -21 M/S. Enmas India Private Limited, The Deputy Commissioner Of Sp 107, Eom Square Ambattur, Vs. Income Tax, Ambattur Indl. Estate S.O., Tiruvallur, Cpc, Bengaluru 560 500. Tamil Nadu 600 058. [Pan:Aabce4825F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Zakir Hussain, C.A. & Shri Sriraj Gokavarapu, C.A. ""थ" की ओर से/Respondent By : Shri K.N. Dhandapani, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 03.08.2022 Relevant To The Assessment Year 2020-21. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2020-21 On 16.12.2020 Declaring The Total Income At ₹.4,77,23,830/-. The Cpc, Bengaluru Has Completed The 2

For Appellant: Shri Zakir Hussain, C.A. &For Respondent: Shri K.N. Dhandapani, Addl. CIT
Section 139(1)Section 143(1)Section 36Section 43B

…CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was taken up in appeal alongwith other matters including Vinay Cement (supra). The order in Vinay Cement (supra) was passed by the Supreme Court on 7.3.2007 wherein it observed as follows:- "Delay condoned. In the present case we are concerned with the…

M/S BAB LEATHER PRODUCTS INTERNATIONAL ,THIRUMUDIVAKKAM vs. DCIT , CHENAI

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

ITA 665/CHNY/2022[2015-2016]Status: DisposedITAT Chennai26 Sept 2022AY 2015-2016

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.665/Chny/2022 िनधा"रण वष"/Assessment Year: 2015-16 M/S. Bab Leather Products The Deputy Commissioner Of International, 162/163, Sidco Vs. Income Tax, Industrial Estate, Thirumudivakkam, Non Corporate Circle 4(1), Chennai 600 044. Chennai. [Pan:Aaafb6228M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Tarun, Advocate ""थ" की ओर से/Respondent By : Shri K.N. Dhandapani, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 28.07.2022 Relevant To The Assessment Year 2015-16. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2015-16 On 23.09.2015 Declaring The Total Income At ₹.54,09,150/-. The Case Was Selected For Scrutiny & 2

For Appellant: Shri G. Tarun, AdvocateFor Respondent: Shri K.N. Dhandapani, Addl. CIT
Section 139(1)Section 143(3)Section 144BSection 147Section 148Section 43B

…CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was taken up in appeal alongwith other matters including Vinay Cement (supra). The order in Vinay Cement (supra) was passed by the Supreme Court on 7.3.2007 wherein it observed as follows:- "Delay condoned. In the present case we are concerned with the…

KALPANADEVI,PONDICHERRY vs. ADIT , BANGALORE

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

ITA 664/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.664/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 Kalpanadevi, The Assistant Director Of 34, Koil Mania Street, Vs. Income Tax, Dharmapuri, Pondicherry 605 009. Cpc, Bengaluru 560 500. [Pan:Csjpk5198N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. T.V. Muthu Abirami, Advocate ""थ" की ओर से/Respondent By : Shri K. N. Dhandapani, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 10.06.2022 Relevant To The Assessment Year 2019-20. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2019-20 Declaring The Total Income At ₹.14,89,000/-. The Return Filed By The Assessee Was Processed Under 2

For Appellant: Ms. T.V. Muthu Abirami, AdvocateFor Respondent: Shri K. N. Dhandapani, Addl. CIT
Section 139(1)Section 143(1)Section 43B

…CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was taken up in appeal alongwith other matters including Vinay Cement (supra). The order in Vinay Cement (supra) was passed by the Supreme Court on 7.3.2007 wherein it observed as follows:- "Delay condoned. In the present case we are concerned with the…

M/S MAXIMA AUTOMATION SOLUTIONS PVT LTD ,CHENNAI vs. ACIT , CORP CIRCLE 4 (1) , CHENNAI

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

ITA 649/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.649/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Maxima Automation Solutions Pvt. Vs. The Assistant Commissioner Of Ltd., Represented By Its Managing Income Tax, Director, No. 2/87, Raghaava Nagar, Corporate Circle 4(1), 7Th Street, Moovarasampet, Chennai Madipakkam, Chennai 600 091. [Pan:Aagcm1970L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri P. James Victor Rajkumar, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 25.05.2022 Relevant To The Assessment Year 2019-20. 2. The Appeal Filed By The Assessee Is Delayed By Eight Days In Filing The Appeal Before The Tribunal, For Which, The Assessee Has Filed A 2

For Appellant: Shri P. James Victor RajkumarFor Respondent: Shri P. Sajit Kumar, JCIT
Section 139(1)Section 143(1)Section 36Section 43B

…CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was taken up in appeal alongwith other matters including Vinay Cement (supra). The order in Vinay Cement (supra) was passed by the Supreme Court on 7.3.2007 wherein it observed as follows:- "Delay condoned. In the present case we are concerned with the…

SATHIAPAL ENGINEERS (INDIA) PVT LTD ,CHENNAI vs. ACIT CPC, BANGALORE

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

ITA 610/CHNY/2022[2017-2018]Status: DisposedITAT Chennai30 Aug 2022AY 2017-2018

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 610/Chny/2022 िनधा"रण वष"/Assessment Year:2017-18 Sathiapal Engineers (India) Pvt. Ltd. The Assistant /Deputy Commissioner Formerly Known As Sathiapal Vs. Of Income Tax, Engineers India Ltd., New No. 14, Cpc, Bengaluru. Old No. 25, Temple Street, Alagappa Nagar, Kilpauk, Chennai 600 010. [Pan:Aahcs2295P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Viswanathan, Ca ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 25.08.2022 घोषणा की तारीख /Date Of Pronouncement : 30.08.2022 आदेश /O R D E R Per V. Durga Rao,: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi, Dated 26.05.2022 Relevant To The Assessment Year 2017-18. The Only Effective Ground Raised In The Appeal Of The Assessee Relates To Confirmation Of Disallowance Of Pf & Esi Payments.

For Appellant: Shri R. Viswanathan, CAFor Respondent: Shri AR V Sreenivasan, Addl. CIT
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(v)Section 36(1)(va)Section 43B

…CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was taken up in appeal alongwith other matters including Vinay Cement (supra). The order in Vinay Cement (supra) was passed by the Supreme Court on 7.3.2007 wherein it observed as follows:- "Delay condoned. In the present case we are concerned with the…

SHRI INDHIRA COTTONS MILLS P LTD ,CHENNAI vs. DCIT , CPC , BANGALORE

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

ITA 563/CHNY/2022[2018-2019]Status: DisposedITAT Chennai29 Aug 2022AY 2018-2019

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपीलसं./ I. T. A. No.563/Chny/2022 ("नधा"रणवष" / Assessment Year : 2018-19) M/S. Shri Indhira Cotton Mills P.Ltd. Vs. The Deputy Commissioner Of P.B No.6 , Jagampet Gardens, Income Tax, Cpc, Chitlapakkam Main Road, Chrompet, Bengaluru. Chennai-600 044. Pan: Aaaci 0899J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: 25.08.2022
Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43B

…CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was taken up in appeal alongwith other matters including Vinay Cement (supra). The 7 order in Vinay Cement (supra) was passed by the Supreme Court on 7.3.2007 wherein it observed as follows:- "Delay condoned. In the present case we are concerned with…

SRM SWEETS AND CAKES ,ERODE vs. ADIT-CPC, BANGALORE

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

ITA 545/CHNY/2022[2019-2020]Status: DisposedITAT Chennai21 Jul 2022AY 2019-2020

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022
Section 143(1)Section 36(1)(va)Section 43BSection 5

…CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was taken up in appeal alongwith other matters including Vinay Cement (supra). The order in Vinay Cement (supra) was passed by the Supreme Court on 7.3.2007 wherein it observed as follows:- "Delay condoned. In the present case we are concerned with th…

RIFLEX INDUSTRIES PRIVATE LIMITED ,CHENNAI vs. CIT[A] , NFAC , DELHI, DELHI

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

ITA 536/CHNY/2022[2018-2019]Status: DisposedITAT Chennai21 Jul 2022AY 2018-2019

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was taken up in appeal alongwith other matters including Vinay Cement (supra). The order in Vinay Cement (supra) was passed by the Supreme Court on 7.3.2007 wherein it observed as follows:- "Delay condoned. In the present case we are concerned with th…

IDEAL BEACH RESORT ,NEELANKARAI vs. THE ASSESING OFFICER , CPC , BANGALORE

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

ITA 531/CHNY/2022[2019-2020]Status: DisposedITAT Chennai21 Jul 2022AY 2019-2020

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022
Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was taken up in appeal alongwith other matters including Vinay Cement (supra). The order in Vinay Cement (supra) was passed by the Supreme Court on 7.3.2007 wherein it observed as follows:- "Delay condoned. In the present case we are concerned with th…

SPR CONSTRUCTION PRIVATE LIMITED,CHENNAI vs. ACIT, CENTRAL CIRCLE-3(1), CHENNAI

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

ITA 520/CHNY/2022[2017-18]Status: DisposedITAT Chennai21 Jul 2022AY 2017-18

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Respondent: 21.07.2022
Section 139(1)Section 143(3)Section 25Section 36(1)(va)Section 43B

…CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was taken up in appeal alongwith other matters including Vinay Cement (supra). The order in Vinay Cement (supra) was passed by the Supreme Court on 7.3.2007 wherein it observed as follows:- "Delay condoned. In the present case we are concerned with th…

R.RAMAKRISHNAN,TIRUPUR vs. DCIT, BENGALURU

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

ITA 513/CHNY/2022[2018-19]Status: DisposedITAT Chennai21 Jul 2022AY 2018-19

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was taken up in appeal alongwith other matters including Vinay Cement (supra). The order in Vinay Cement (supra) was passed by the Supreme Court on 7.3.2007 wherein it observed as follows:- "Delay condoned. In the present case we are concerned with th…

M/S AUTOTECH INDUSTRIES [ INDIA ] PRIVATE LIMITED ,CHENNAI vs. ADIT , CPC , BENGALURU

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

ITA 500/CHNY/2022[2020-21]Status: DisposedITAT Chennai21 Jul 2022AY 2020-21

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was taken up in appeal alongwith other matters including Vinay Cement (supra). The order in Vinay Cement (supra) was passed by the Supreme Court on 7.3.2007 wherein it observed as follows:- "Delay condoned. In the present case we are concerned with th…

AIRTEC SYSTEMS,COIMBATORE vs. ADIT , BANGALORE

In the result, both these appeals filed by the assessee for

ITA 493/CHNY/2022[2019-20]Status: DisposedITAT Chennai21 Jul 2022AY 2019-20

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022
Section 139(1)Section 143(1)Section 36(1)(va)Section 438

…CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was taken up in appeal alongwith other matters including Vinay Cement (supra). The order in Vinay Cement (supra) was passed by the Supreme Court on 7.3.2007 wherein it observed as follows:- "Delay condoned. In the present case we are concerned with th…

AIRTEC SYSTEMS,COIMBATORE vs. ADIT , BANGALORE

In the result, both these appeals filed by the assessee for

ITA 492/CHNY/2022[2018-19]Status: DisposedITAT Chennai21 Jul 2022AY 2018-19

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022
Section 139(1)Section 143(1)Section 36(1)(va)Section 438

…CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was taken up in appeal alongwith other matters including Vinay Cement (supra). The order in Vinay Cement (supra) was passed by the Supreme Court on 7.3.2007 wherein it observed as follows:- "Delay condoned. In the present case we are concerned with th…

BHUPENDRA NATH PANDEY,VARANASI vs. ACIT, R - 03, VARANASI

In the result, appeal filed by the assessee is in ITA No

ITA 31/VNS/2021[2018-2016]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2016

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Bhupendra Nath Pandey Assistant Director Of Income 6-159/27, Kashi Enclave V. Tax (Cpc), Centralized Colony, Pahadiya Sarnath, Processing Center , Varanasi-221007, U.P. Bengaluru-560500 (The Acit, Range-3, Varanasi, U.P.) Pan:Ajfpp1273J (Appellant) (Respondent)

For Appellant: Sh. Deepak K Gujarati, CAFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Bhupendra Nath Pandey Assistant Director of Income 6-159/27, Kashi Enclave v. Tax (CPC), Centralized Colony, Pahadiya Sarnath, Processing Center , Varanasi-221007, U.P. Bengaluru-560500 (The ACIT, Range-3, Varanasi, U.P.) PAN:AJFPP1273J (Appellant) (Respondent) Appellant by: Sh. Deepak K Gujarati, CA Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 07.07. 2022 Date of pronouncement: 07.07.2022 O R D E R PER SHRI RAMIT KOCHAR, A…

UTKARSH SMALL FINANCE BANK LTD.,VARANASI vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, appeal filed by the assessee is in ITA No

ITA 29/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 M/S. Utkarsh Small Finance National E-Assessment Centre, Bank Limited V. Delhi S-24/1-2, First Floor, Mahavir Nagar, Orderly Bazar, Near Mahavir Mandir, Varanasi- 221001, U.P. Pan:Aabcu9355J (Appellant) (Respondent)

For Appellant: Sh. Nikhil Tiwari, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(2)Section 143(3)Section 144BSection 2(24)(x)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Utkarsh Small Finance National E-assessment Centre, Bank Limited v. Delhi S-24/1-2, First Floor, Mahavir Nagar, Orderly Bazar, Near Mahavir Mandir, Varanasi- 221001, U.P. PAN:AABCU9355J (Appellant) (Respondent) Appellant by: Sh. Nikhil Tiwari, Advocate Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 07.07. 2022 Date of pronouncement: 07.07.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by asse…

LAWKUSH SHARMA,SONEBHADRA vs. INCOME TAX OFFICER, WARD - 3 (5), SONEBHADRA

In the result, appeal filed by the assessee is in ITA No

ITA 23/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Lawkush Sharma Assistant Director Of Income 14-495, V.V. Colony, V. Tax (Cpc), Centralized Shakti Nagar, Sonebhadra- Processing Center , 231222, U.P. Bengaluru-560500 Pan:Artps9822Q (Appellant) (Respondent)

For Appellant: Sh. K.R.Tiwari, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Lawkush Sharma Assistant Director of Income 14-495, V.V. Colony, v. Tax (CPC), Centralized Shakti Nagar, Sonebhadra- Processing Center , 231222, U.P. Bengaluru-560500 PAN:ARTPS9822Q (Appellant) (Respondent) Appellant by: Sh. K.R.Tiwari, Advocate Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 07.07. 2022 Date of pronouncement: 07.07.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assessee with In…

M/S RUGS MART,VARANASI vs. DCIT, CIRCLE - 03, VARANASI

In the result, appeal filed by the assesseeis in ITA No

ITA 21/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Rugs Mart Deputy Commissioner Of Barhi Ewada V. Income Tax (Cpc), Centralized District Varanasi-221207 Processing Center , U.P. Bengaluru-560500 (The Dcit , Circle-3, Varanasi, U.P.) Pan:Aalfr4883R (Appellant) (Respondent)

For Appellant: Sh. R.K.N.Jaiswal,AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Rugs Mart Deputy Commissioner of Barhi Ewada v. Income Tax (CPC), Centralized District Varanasi-221207 Processing Center , U.P. Bengaluru-560500 (The DCIT , Circle-3, Varanasi, U.P.) PAN:AALFR4883R (Appellant) (Respondent) Appellant by: Sh. R.K.N.Jaiswal,Advocate Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 07.07. 2022 Date of pronouncement: 07.07.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed b…

M/S.APOLLO HOSPITALS ENTERPRISE LIMITED ,CHENNAI vs. ADIT,CPC, BENGALURU

In the result, appeal filed by the assessee for the

ITA 274/CHNY/2022[2018-19]Status: DisposedITAT Chennai19 May 2022AY 2018-19

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunatha

For Appellant: Mr. G.Johnson, Addl.CITFor Respondent: 13.05.2022
Section 115BSection 115JSection 143(1)Section 36(1)(va)Section 40Section 90

…CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was taken up in appeal alongwith other matters including Vinay Cement (supra). The order in Vinay Cement (supra) was passed by the Supreme Court on 7.3.2007 wherein it observed as follows:- "Delay condoned. In the present case we are concerned with th…

M/S.APOLLO HOSPITALS ENTERPRISE LIMITED ,CHENNAI vs. ADIT,CPC, BANGALORE

In the result, appeal filed by the assessee for the

ITA 273/CHNY/2022[2019-2020]Status: DisposedITAT Chennai19 May 2022AY 2019-2020

Bench: Shri Mahavir Singh, Vice- & Shri G.Manjunatha

For Appellant: Mr. G.Johnson, Addl.CITFor Respondent: 13.05.2022
Section 115BSection 115JSection 143(1)Section 36(1)(va)Section 40Section 90

…CIT: (2002) 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2002) 253 ITR 93 and CIT v. Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was taken up in appeal alongwith other matters including Vinay Cement (supra). The order in Vinay Cement (supra) was passed by the Supreme Court on 7.3.2007 wherein it observed as follows:- "Delay condoned. In the present case we are concerned with th…

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