CIT v. Assam Tribune

219 ITR 212High Court1996#1607 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 366,369 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

Srinivasa Fashins Pvt Ltd, Chennai vs. ITO Corporate Ward-6(4), Chennai

In the result, the appeal filed by the assessee in ITA

ITA 1396/CHNY/2019[2014-15]Status: DisposedITAT Chennai28 Sept 2020AY 2014-15

Bench: Shri Ramit Kochar & Shri Duvvuru R.L.Reddy)नधा+रण वष+ /Assessment Year: 2014-15 Heard Through Video Conferencing V. M/S.Srinivasa Fashions Pvt. Ltd., The Income Tax Officer, No.57G, Sidco Industrial Estate, Corporate Ward-6(4), Ambattur, Chennai. Chennai-600 098. [Pan: Aaics 9511 R] (अपीलाथ./Appellant) (/0यथ./Respondent) : अपीलाथ. क1 ओर से/ Appellant By Mr.N.Vijay Kumar, Ca : Mr.Ar.V.Sreenivasan, Jcit /0यथ. क1 ओर से /Respondent By : 28.09.2020 सुनवाई क1 तार"ख/Date Of Hearing : 28.09.2020 घोषणा क1 तार"ख /Date Of Pronouncement आदेश / O R D E R Per Ramit Kochar:

For Respondent: 28.09.2020
Section 139(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 68

…t. CIT [2002] 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guwahati 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 & Timber 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 along with other matters including Vinay Cement Ltd.'s case (supra). The order in Vinay Cement Ltd.'s case (supra) was passed by the Supreme Court on 7-3-2007 wherein it observed as follows:- 'Delay condoned. In the present case…

DCIT Corporate Circle 5(1), Chennai vs. Repco Home Finance P Ltd., Chennai

In the result, the appeal of Revenue in ITA no

ITA 2885/CHNY/2017[2013-14]Status: DisposedITAT Chennai17 Jun 2020AY 2013-14

Bench: Shri George Mathan & Shri Ramit Kochar

For Appellant: JCITFor Respondent: Shri M. Viswanathan, C.A
Section 143(3)Section 14ASection 36(1)Section 36(1)(va)Section 36(1)(viii)

…t. CIT [2002] 257 ITR 338 (SC). The said submissions found favour with the Division Bench of the Guwahati 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 & Timber Suppliers [1996] 219 ITR 212 the Division Bench dismissed the appeal of the revenue. It transpires that the aforesaid matter :- 58 -: was taken up in appeal along with other matters including Vinay Cement Ltd.'s case (supra). The order in Vinay Cement Ltd.'s case (supra) was passed by the Supreme Court on 7-3-2007 wherein it observed as follows:- 'Delay condoned. In the pre…

DCIT, New Delhi vs. M/S. Dewan Sugar Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 5784/DEL/2013[2008-09]Status: DisposedITAT Delhi28 Nov 2018AY 2008-09

Bench: Sh. H.S. Sidhu & Sh. O.P. Kantassessment Year: 2008-09 Dcit, Vs. M/S. Dewan Sugar Ltd., Circle-10(1), New Delhi Surya Plaza, 1St Floor, K- 185, Sarai Jullena, New Friends Colony, New Delhi Pan :Aaacd3465H (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 2(24)Section 36

…e said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT vs. Assam Tribune (2002) 253 ITR 93 (Gau) and CIT vs. Bharat Bamboo & Timber Suppliers (1998) 146 CTR (Gau) 487 : (1996) 219 ITR 212 (Gau) the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was taken up in appeal along with other matters including Vinay Cement (supra). The order in Vinay Cement (supra) was passed by the Supreme Court on 7th March, 2007 wherein it observed as follows : 20 ‘Delay condoned. In the present case we are…

The DCIT, 1(1), Indore vs. M/S. Bajrang Agro Industries Pvt. Ltd., Indore

In the result, Appeal of the assessee is allowed and appeal of the Revenue is dismissed

ITA 1538/IND/2016[2008-09]Status: DisposedITAT Indore31 Jan 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09 Bajrang Agro Industries Pvt. Ltd. Dcit-5(1) Vikram Tower, 1St Floor, Sapna- Indore बनाम/ Sangeeta Road, Vs. Indore (Appellant) (Revenue ) P.A. No.Aabcb3958N Assessment Year: 2008-09 Dcit-1(1) Bajrang Agro Industries Pvt. Ltd. Indore Vikram Tower, 1St Floor, Sapna- बनाम/ Sangeeta Road, Vs. Indore (Revenue) (Respondent) P.A. No. Aabcb3958N

Section 139(1)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…Section 43B of the Act, read with second proviso to said section and clause (va) of sub-section (1) of Section 36 of the Act, the Gauhati High Court while relying upon its earlier decisions in the matter of "CIT vs. Bharat Bamboo and Timber Suppliers" (1996) 219 ITR 212 and "CIT (19 of 20 ) [ITA- 55/2009 & ONE CONNECTED MATTER] vs. Assam Tribune", (2002) 253 ITR 93, held that contributions towards provident fund etc. paid before the filing of the return by the assessee are entitled for deduction. 30. The Hon'ble Supreme Court in Vinay Cement's case (supra), while rejecting the Special Leave Petition preferred ag…

M/S Bajrang Agro Industries Pvt. Ltd., Indore vs. The DCIT 5(1), Indore

In the result, Appeal of the assessee is allowed and appeal of the Revenue is dismissed

ITA 1346/IND/2016[2008-09]Status: DisposedITAT Indore31 Jan 2018AY 2008-09

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2008-09 Bajrang Agro Industries Pvt. Ltd. Dcit-5(1) Vikram Tower, 1St Floor, Sapna- Indore बनाम/ Sangeeta Road, Vs. Indore (Appellant) (Revenue ) P.A. No.Aabcb3958N Assessment Year: 2008-09 Dcit-1(1) Bajrang Agro Industries Pvt. Ltd. Indore Vikram Tower, 1St Floor, Sapna- बनाम/ Sangeeta Road, Vs. Indore (Revenue) (Respondent) P.A. No. Aabcb3958N

Section 139(1)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…Section 43B of the Act, read with second proviso to said section and clause (va) of sub-section (1) of Section 36 of the Act, the Gauhati High Court while relying upon its earlier decisions in the matter of "CIT vs. Bharat Bamboo and Timber Suppliers" (1996) 219 ITR 212 and "CIT (19 of 20 ) [ITA- 55/2009 & ONE CONNECTED MATTER] vs. Assam Tribune", (2002) 253 ITR 93, held that contributions towards provident fund etc. paid before the filing of the return by the assessee are entitled for deduction. 30. The Hon'ble Supreme Court in Vinay Cement's case (supra), while rejecting the Special Leave Petition preferred ag…

Brijbasi Art Press Ltd., New Delhi vs. DCIT, New Delhi

In the result appeal of the assessee is allowed

ITA 6165/DEL/2014[2011-12]Status: DisposedITAT Delhi04 Oct 2017AY 2011-12

Bench: Sh. Amit Shukla & Sh. O.P. Kantassessment Year: 2011-12 Vs. Dcit, Circle-3(1), New Delhi M/S. Brijbasi Art Press Ltd., E- 46/11, Okhla Indl. Area, Phase- Ii, New Delhi Pan :Aaacb0044L (Appellant) (Respondent)

Section 139(1)Section 143(3)Section 36Section 36(1)(iv)Section 36(1)(va)Section 36(1)(vi)Section 43B

…e said submissions found favour with the Division Bench of the Guahati High Court and relying on earlier decisions of its own Court in CIT vs. Assam Tribune (2002) 253 ITR 93 (Gau) and CIT vs. Bharat Bamboo & Timber Suppliers (1998) 146 CTR (Gau) 487 : (1996) 219 ITR 212 (Gau) the Division Bench dismissed the appeal of the Revenue. It transpires that the aforesaid matter was taken up in appeal along with other matters including Vinay Cement (supra). The order in 9 Vinay Cement (supra) was passed by the Supreme Court on 7th March, 2007 wherein it observed as follows : ‘Delay condoned. In the present case we are co…

Commissioner of Income Tax vs. AIMIL Limited

ITA-1063/2006HC Delhi23 Dec 2009
Section 154Section 36(1)(va)Section 43B

…(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 wi…

The Commissioner of Income Tax vs. Modipon Ltd

ITA - 78 / 2009HC Delhi23 Dec 2009
Section 154Section 36(1)(va)Section 438Section 43B

…CIT (2002) 257 ITR 338 (tC). The said submissions found favour with the Division Bench of the Cuahati High Court and relying on earlier decisions of its own Court in CIT v. Assam Tribune: (2OO2) 253 ITR 93 and CIT v, Bharat Bamboo and Tiber Suppliers: (1996) 219 ITR 212 the Division Bench dismissed the appeal of the Revenue. [t 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. ln the present case we are concerned with the…

Commissioner of Income Tax V vs. P.M.Electronics Ltd

ITA - 475 / 2007HC Delhi03 Nov 2008
Section 1Section 139Section 143(1)(A)Section 143(2)Section 2(24)(x)Section 260ASection 36(1)Section 36(1)(va)Section 43Section 43B

…(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 concerne…

The Commissioner of Income Tax-V vs. P M Electronics Ltd

ITA/475/2007HC Delhi03 Nov 2008
Section 1Section 139Section 143(1)(A)Section 143(2)Section 2(24)(x)Section 260ASection 36(1)Section 36(1)(va)Section 43Section 43B

…(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 concerne…