Which sections of the Income Tax Act does CIT v. Gujarat State Road Transport Corpn come up under?

It is most often cited in judgments turning on Section 1961, Section 43B, Section 115BBE, Section 142(1), Section 143(3), Section 263.

CIT v. Gujarat State Road Transport Corpn

Q: How many judgments cite CIT v. Gujarat State Road Transport Corpn?

540 judgments on BharatTax cite CIT v. Gujarat State Road Transport Corpn (41 Taxmann.com 100), spanning 2015 to 2025.

41 Taxmann.com 100High Court2014#118 most cited

What is CIT v. Gujarat State Road Transport Corpn authority for?

Employees' contributions to provident fund or other welfare funds are deductible under section 36(1)(va) only if paid by the due date specified in the respective welfare fund enactments, and section 43B does not extend this period to the income tax return filing due date under section 139(1).

540

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v Gujarat State Road Transport Corpn · Section 43B · Section 36(1)(va) · employees contribution to PF · welfare funds due date · allowable deduction · income tax return filing date · Section 2(24)(x) · provident fund payment · EssaeTeraoka distinguishing

Sections most often in play

Section 1961 Section 43B Section 115BBE Section 142(1)Section 143(3)Section 263 Section 69A Section 69B

Issues it is cited on

section 158be section 43b(b)employees contribution to pf clarificatory amendment section 113 section 92f section 2(24)(x)retrospective amendment section 36(1)(va)section 43b section 158bb section 2(24)

Judgments citing CIT v. Gujarat State Road Transport Corpn

Gayathri Papanna, Bengaluru vs. Deputy Commissioner of Income Tax, Centralised Processing Centre, Bangalore

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

ITA 280/BANG/2022[2019-20]Status: DisposedITAT Bangalore26 May 2022AY 2019-20

Bench: Shri B. R. Baskaranassessmentyear:2019-20 Gayathri Papanna Deputy Commissioner Of #67 4Th Cross, 2Nd Main Income Tax Hosahalli Centralised Processing Centre Vs. Vijayanagar Bangalore Bengaluru 560040 Pan No : Brypp3124J Appellant Respondent Appellant By : Shri. R.E. Balasubramaniam, Ca Respondent By : Shri Ganesh R. Ghale, Advocate Standing Counsel For Department Date Of Hearing : 25.05.2022 Date Of Pronouncement : 26.05.2022 O R D E R Perb.R. Baskaran: The Assessee Has Filed This Appeal Challenging The Order Dated 03/12/2021Passed By Ld. Cit(A), National Faceless Appeal Centre, Delhi & It Relates To The Assessment Year 2019-20. The Solitary Issue Urged In This Appeal Relates To Disallowance Of Rs.11,20,008/- , Being Employees Contribution To Provident Fund& Esi, Made Under Section 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short] In Ay 2019-20. 2. The Assessee Filed Its Return Of Income For Ay 2019-20 On 13.10.2019. The Return Of Income Wasprocessed U/S 143(1) Of The Ac, Wherein The Disallowance Of Rs.11,20,008/- Was Made U/S Gayathri Papanna Page 2 36(1)(Va) Of The Act On The Ground That The Employees Contribution To Pf & Esi Has Been Paid By The Assessee Beyond The Due Date Prescribed In The Respective Acts.

For Appellant: Shri. R.E. Balasubramaniam, CAFor Respondent: Shri Ganesh R. Ghale, Advocate

Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AssessmentYear:2019-20 Gayathri Papanna Deputy Commissioner of #67 4th Cross, 2nd Main Income Tax Hosahalli Centralised Processing Centre Vs. Vijayanagar Bangalore Bengaluru 560040 PAN NO : BRYPP3124J APPELLANT RESPONDENT Appellant by : Shri. R.E. Balasubramaniam, CA Respondent by : Shri Ganesh R. Ghale, Advocate Standing counsel for Department Date of Hearing : 25.05.2022 Date of Pronouncement : 26.05.2022 O R D E R PERB.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal challenging the…

N. Narasimha Murthy, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 237/BANG/2022[2019-20]Status: DisposedITAT Bangalore26 May 2022AY 2019-20

Bench: Shri B. R. Baskaran

For Appellant: Smt Sumangala Ranga, AdvocateFor Respondent: Shri Ganesh R. Ghale, Advocate

Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.236 & 237/Bang/2022 Assessment Years: 2018-19 & 2019-20 Shri N. Narasimha Murthy Dy. Commissioner of M/s. Nataional Security & Income Tax Allied Services Centralised Processing 01, Shoba Building, 8th Main Centre Circle, Tumkur Road Vs. Bangalore Opp. ESI Hospital T. Dasarahalli Bengaluru 560057 PAN NO : AETPN6054H APPELLANT RESPONDENT Appellant by : Smt Sumangala Ranga, Advocate Respondent by : Shri Ganesh R. Ghale, Advocate Standing counsel for Department Date of Hearing : 25.05.2022 Date of P…

N. Narasimha Murthy, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 236/BANG/2022[2018-19]Status: DisposedITAT Bangalore26 May 2022AY 2018-19

Bench: Shri B. R. Baskaran

For Appellant: Smt Sumangala Ranga, AdvocateFor Respondent: Shri Ganesh R. Ghale, Advocate

Section 139(1)Section 143(1)Section 36Section 36(1)(va)

M/S. Sun Manufacturing Solutions, Bengaluru vs. Income Tax Officer, Ward-6(2)(1), Bengaluru

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

ITA 712/BANG/2021[2018-19]Status: DisposedITAT Bangalore26 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year: 2018-19 M/S. Sun Manufacturing Solutions The Income Tax Officer Sy. No. 151, 11Th Main Road Ward – 6(2)(1) Peenya Indl. Area, 3Rd Phase Bengaluru Vs. Laggere Village Bengaluru 560058 Pan No : Abyfs6836P Appellant Respondent Appellant By : Miss Sunaiana Bhatia, Ca Respondent By : Shri Ganesh R. Ghale, Advocate Standing Counsel For Department Date Of Hearing : 25.05.2022 Date Of Pronouncement : 26.05.2022 O R D E R Perb.R. Baskaran: The Assessee Has Filed This Appeal Challenging The Order Dated 30/09/2021Passed By Ld. Cit(A), National Faceless Appeal Centre, Delhi & It Relates To The Assessment Year 2018-19. The Solitary Issue Urged In This Appeal Relates To Disallowance Of Rs.3,75,531/-, Being Employees Contribution To Provident Fund& Esi, Made Under Section 36(1)(Va) Of The Income-Tax Act,1961 ['The Act' For Short] In Ay 2018-19. 2. The Assessee Filed Its Return Of Income For Ay 2018-19 On 28.03.2019. The Return Of Income Was Processed U/S 143(1) Of The Act, Wherein The Disallowance Of Rs.7,65,472/- Was Made U/S M/S. Sun Manufacturing Solutions Page 2 36(1)(Va) Of The Act On The Ground That The Employees Contribution To Pf & Esi Has Been Paid By The Assessee Beyond The Due Date Prescribed In The Respective Acts. The Assessee Filed A Rectification Petition Objecting To The Disallowance Made & In The Rectification Order, The Addition Was Sustained To The Extent Of Rs.3,75,531/-.

For Appellant: Miss Sunaiana Bhatia, CAFor Respondent: Shri Ganesh R. Ghale, Advocate

Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Sun Manufacturing Solutions The Income Tax Officer Sy. No. 151, 11th Main Road Ward – 6(2)(1) Peenya Indl. Area, 3rd Phase Bengaluru Vs. Laggere Village Bengaluru 560058 PAN NO : ABYFS6836P APPELLANT RESPONDENT Appellant by : Miss Sunaiana Bhatia, CA Respondent by : Shri Ganesh R. Ghale, Advocate Standing counsel for Department Date of Hearing : 25.05.2022 Date of Pronouncement : 26.05.2022 O R D E R PERB.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal cha…

Paramount Health Services and Insurance Tpa Pvt Ltd, Mumbai vs. Commissioner of Income Tax (Appeals), Delhi

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

ITA 2547/MUM/2021[2017-18]Status: HeardITAT Mumbai24 May 2022AY 2017-18

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita No.2547 /Mum/2021 (A.Y. 2017-18) Paramount Health Vs. Cit(A) Services & Insurance Tpa Nfac, Delhi Pvt. Limited, 1St Floor, Elite Auto House, 54-A, M Vasanji Marg, Mumbai – 400 069 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaccp4465H Appellant .. Respondent

For Appellant: Rajesh S. ShahFor Respondent: Vranda U. Matkari

Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA No.2547/Mum/2021 AY. 2017-18 1 Paramount Health Services & Insurance TPA Pvt. Ltd. Vs. CIT(A) NFAC IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No.2547 /Mum/2021 (A.Y. 2017-18) Paramount Health Vs. CIT(A) Services & Insurance TPA NFAC, Delhi Pvt. Limited, 1st Floor, Elite Auto House, 54-A, M Vasanji Marg, Mumbai – 400 069 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AACCP4465H Appellant .. Respondent Appellant by : Rajesh S. Shah Respondent by : Vranda U. Matkari Date of Hearing 24.05.2022 Date of Pronouncement…

M/S. Oricon Enterprises Ltd, Mumbai vs. Dy.CIT, RG-8(2) (1), Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 2440/MUM/2021[2018-19]Status: DisposedITAT Mumbai24 May 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.2113 & 2440/Mum/2021 (A.Ys. 2017-18 & 2018-19) M/S Oricon Enterprises Vs. Dcit, Range-8(2)(1) Limited, (Amalgamated 6Th Floor, Aayakar Company)(Erstwhile Oriental Bhavan, Containers Ltd, Amalgamating Mumbai - 400020 Company, Now Amalgamated With Oricon Enterprises Limited) 1076, Dr. E Moses Road, Worli, Mumbai -400018 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaaco0480F Appellant .. Respondent

For Appellant: Shri NahtaFor Respondent: Vranda U. Matkari

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA Nos.2113 & 2440/Mum/2021 AYs. 2017-18 & 2018-19 1 M/s Oricon Enterprises Ltd. Vs. DCIT, Range-8(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.2113 & 2440/Mum/2021 (A.Ys. 2017-18 & 2018-19) M/s Oricon Enterprises Vs. DCIT, Range-8(2)(1) Limited, (Amalgamated 6th Floor, Aayakar Company)(Erstwhile Oriental Bhavan, Containers Ltd, Amalgamating Mumbai - 400020 company, Now amalgamated with Oricon Enterprises Limited) 1076, Dr. E Moses Road, Worli, Mumbai -400018 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAA…

M/S. Chemtron Science Laboratories Pvt. Ltd, Mumbai vs. CIT (A) NFAC, Bengaluru

In the result, appeal by the assessee is allowed

ITA 2386/MUM/2021[2018-19]Status: DisposedITAT Mumbai24 May 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singh आअसं.2386/मुं/2021 ("न.व. 2018-19) M/S. Chemtron Science Laboratories Private Limited, El-47, Electronic Zone, Midc, Mahape, Navi Mumbai 400 710. Pan: Aaccc-3596-J ...... अपीलाथ" /Appellant बनाम Vs. The Commissioner Of Income Tax (A)-(Nafc) Delhi. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Shashank Mehta ""तवाद" "वारा/Respondent By : Ms. Vranda U. Matkari सुनवाई क" "त"थ/ Date Of Hearing : 24/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 24/05/2022 आदेश/ Order Per Vikas Awasthy, Jm:

For Appellant: Shri Shashank MehtaFor Respondent: Ms. Vranda U. Matkari

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण मुंबई पीठ “सी ” "ी "वकास अव"थी, "या"यक सद"य एवं "ी अमरजीत "संह, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ C”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH , ACCOUNTANT MEMBER आअसं.2386/मुं/2021 ("न.व. 2018-19) M/s. Chemtron Science Laboratories Private Limited, EL-47, Electronic Zone, MIDC, Mahape, Navi Mumbai 400 710. PAN: AACCC-3596-J ...... अपीलाथ" /Appellant बनाम Vs. The Commissioner of Income Tax (A)-(NAFC) Delhi. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri Shashank Mehta ""तवाद" "वारा/Respondent by : Ms. Vranda U. Ma…

M/S. Oricon Enterprises Ltd, Mumbai vs. DCIT RG. -8(2) (1), Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 2113/MUM/2021[2017-18]Status: DisposedITAT Mumbai24 May 2022AY 2017-18

For Appellant: Shri NahtaFor Respondent: Vranda U. Matkari

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

Nm Diagnostics Private Limited, Mumbai vs. DCIT CPC, Bangalore

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

ITA 363/MUM/2022[2017-18]Status: DisposedITAT Mumbai23 May 2022AY 2017-18

Bench: Shri Amit Shukla & Shri Amarjit Singhnm Diagnostics Private Vs. Dcit, Cpc Limited, 32, Bangalore Summerville, Jn. Of 14Th 560500 & 33Rd, Above Bombay Blue Restaurant, Link Road, Khar (West), Mumbai – 400050 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aadcr1280P Appellant .. Respondent Appellant By : Sunil Hirawat Respondent By : C.T. Mathews Date Of Hearing 18.05.2022 Date Of Pronouncement 23.05.2022 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A), Nfac, Delhi, Which In Turn Arises From The Order Passed By The A.O. U/S 143(1) Of The Income Tax Act, 1961, For A.Y. 2017-18. The Assessee Has Assailed The Impugned Order On The Following Grounds Before Us: “(1) On Facts & In Law, The Learned Commissioner Of Income-Tax Appeals (Hereinafter Referred To As Ld. Cit(A) Had Erred In Confirming The Disallowance Of Rs.2,08,464/Being Belated Payment Of Provident Fund U/S 36(1)(Va) Of The Income-Tax Act.

For Appellant: Sunil HirawatFor Respondent: C.T. Mathews

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA No. 363/Mum/2022 A.Y.2017-18 1 NM Diagnostics Pvt. Ltd. Vs. DCIT, CPC, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER NM Diagnostics Private Vs. DCIT, CPC Limited, 32, Bangalore Summerville, Jn. Of 14th 560500 and 33rd, Above Bombay Blue Restaurant, Link Road, Khar (West), Mumbai – 400050 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AADCR1280P Appellant .. Respondent Appellant by : Sunil Hirawat Respondent by : C.T. Mathews Date of Hearing 18.05.2022 Date of Pronouncement 23.05.2022 आदेश / O R D E R Per Amarjit S…

Quick Builders, Mumbai vs. Deputy Commissioner of Income Tax, Circle 22(1), Mumbai

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

ITA 301/MUM/2022[2018-19]Status: DisposedITAT Mumbai23 May 2022AY 2018-19

Bench: Shri Amit Shukla & Shri Amarjit Singhquick Builders Vs. Dcit, Circle 22(1) Plot No. 142, 3Rd Floor, Room No. 08, Piramal Shah House, S.V.Road, Chambers, Lalbaug, Khar, West, Parel, Mumbai - 400012 Mumbai – 400052 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaafq0227F Appellant .. Respondent

For Appellant: Gyaneshwar Kataram &For Respondent: C.T. Mathews

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA No.301/Mum/2022 A.Y. 2018-19 1 Quick Builders Vs. DCIT, Circle-22(1) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Quick Builders Vs. DCIT, Circle 22(1) Plot No. 142, 3rd Floor, Room No. 08, Piramal Shah House, S.V.Road, Chambers, Lalbaug, Khar, West, Parel, Mumbai - 400012 Mumbai – 400052 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAAFQ0227F Appellant .. Respondent Appellant by : Gyaneshwar Kataram & Vimlesh Sindhva Respondent by : C.T. Mathews Date of Hearing 18.05.2022 Date of Pronouncement 23.05.2022 आदेश / O R D…

Malgudi Foods Pvt. Ltd, Mumbai vs. CPC, Bangalore

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

ITA 2309/MUM/2021[2019-20]Status: HeardITAT Mumbai23 May 2022AY 2019-20

Bench: Shri Amit Shukla & Shri Amarjit Singhmalgudi Foods Pvt. Ltd. Vs. Cpc, Bangalore 8, Kamala Bhavan 560100 Sharma, Industrial Estates Walbhat Road Ram Mandir (E) 400063 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaecm8352L Appellant .. Respondent Appellant By : None Respondent By : B.K. Bagchi Date Of Hearing 13.05.2022 Date Of Pronouncement 23.05.2022 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A), Nfac, Delhi, Which In Turn Arises From The Order Passed By The A.O. U/S 154 Of The Income Tax Act, 1961, For A.Y. 2019-20. The Assessee Has Assailed The Impugned Order On The Following Grounds Before Us: “1. On The Facts & Circumstances Of The Case & In Law, The Cit(A) Nfac Erred In Confirming The Disallowance Made Of Rs. 27,62,936/Being Payment Of Pf & Esic Dues W/S 36(1)(Va) Of The Act Considering The Same As Not Deposited On Time Ignoring The Fact That The Delay Was Marginal & Payment Was Made Before Filing The Return.

For Appellant: NoneFor Respondent: B.K. Bagchi

Section 139(1)Section 143(1)Section 154Section 36(1)(va)Section 43B

…ITA No. 2309/Mum/2021 A.Y.2019-20 1 Malgudi Foods Pvt. Ltd. Vs. CPC, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Malgudi Foods Pvt. Ltd. Vs. CPC, Bangalore 8, Kamala Bhavan 560100 Sharma, Industrial Estates Walbhat Road Ram Mandir (E) 400063 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAECM8352L Appellant .. Respondent Appellant by : None Respondent by : B.K. Bagchi Date of Hearing 13.05.2022 Date of Pronouncement 23.05.2022 आदेश / O R D E R Per Amarjit Singh (AM): The present appeal filed by the assessee is dire…

Babubhai Jagjivandas, Mumbai vs. ADIT (CPC), Banglore

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

ITA 2054/MUM/2021[2019-20]Status: DisposedITAT Mumbai23 May 2022AY 2019-20

Bench: Shri Amit Shukla & Shri Amarjit Singhbabubhai Jagjivandas Vs. Asstt. Director Of Income 128, Vishnu Niketan, Tax(Cpc), Bangalore Prathna Samaj Road, [Acit-19(1)Mumbai] New Charni Road, Matru Mandir, Mumbai – 400004 Mumbai - 400007 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaafb5829N Appellant .. Respondent

For Appellant: Bhupendra ShahFor Respondent: C.T. Mathews

Section 139(1)Section 143(1)Section 154Section 36(1)(va)Section 43B

…ITA No. 2054/Mum/2021 A.Y. 2019-20 1 Babubhai Jagjivandas Vs. ADIT (CPC), Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Babubhai Jagjivandas Vs. Asstt. Director of Income 128, Vishnu Niketan, Tax(CPC), Bangalore Prathna Samaj Road, [ACIT-19(1)Mumbai] New Charni Road, Matru Mandir, Mumbai – 400004 Mumbai - 400007 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAAFB5829N Appellant .. Respondent Appellant by : Bhupendra Shah Respondent by : C.T. Mathews Date of Hearing 19.05.2022 Date of Pronouncement 23.05.2022 आदेश /…

Ken Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 24/BANG/2022[2018-19]Status: DisposedITAT Bangalore23 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year: 2018-19

For Appellant: Shri Sandeep Chalapathy, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Dept

Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…ITA No.24/Bang/2022 KEN Private Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “B’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 KEN Private Ltd. Deputy Commissioner of 48/2F, Schedule, Hongasandra Income-tax village CPC Hosur Main Road Bangalore Vs. Begur Hobli Bangalore 560 068 PAN NO : AAECP8792R APPELLANT RESPONDENT Appellant by : Shri Sandeep Chalapathy, A.R. Respondent by : Shri Ganesh R. Ghale, Standing Counsel for Dept. Date of Hearing : 23.05.2022 Date of Pronouncement : 23.05.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assess…

M/S. Sattva Media and Consulting Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-6(1)(1), Bengaluru

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

ITA 124/BANG/2022[2019-20]Status: DisposedITAT Bangalore23 May 2022AY 2019-20

Bench: Smt. Beena Pillai & Ms. Padmavathy Sassessment Years : 2019-20 M/S. Sattva Media & Consulting Pvt. Ltd., The Deputy No. 294/295, 2Nd Floor, Commissioner Of Amarjyothi Layout, Income Tax, Opp. Egl Tech Park, Circle – 6 (1)(1), Domlur, Vs. Bangalore. Bangalore – 560 071. Pan: Aancs2959Q Appellant Respondent : Shri Sudheendhra B R, Assessee By Advocate : Shri Priyadarshi Mishra, Revenue By Addl. Cit (Dr) Date Of Hearing : 18-05-2022 Date Of Pronouncement : 23-05-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 23.12.2021 U/S. 250 Passed By The National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Year 2019-20 On Following Grounds Of Appeal: “The Grounds Mentioned Herein Below Are Independent & Without Prejudice To The Other Grounds Preferred By The Appellant. 1. General Ground 1.1 The Order Passed By The Cit(A), Nfac Is Bad In Law & Liable To Be Quashed.

For Respondent: Shri Sudheendhra B R

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment Years : 2019-20 M/s. Sattva Media and Consulting Pvt. Ltd., The Deputy No. 294/295, 2nd Floor, Commissioner of Amarjyothi Layout, Income Tax, Opp. EGL Tech Park, Circle – 6 (1)(1), Domlur, Vs. Bangalore. Bangalore – 560 071. PAN: AANCS2959Q APPELLANT RESPONDENT : Shri Sudheendhra B R, Assessee by Advocate : Shri Priyadarshi Mishra, Revenue by Addl. CIT (DR) Date of Hearing : 18-05-2022 Date of Pronouncement : 23-05-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Pres…

Mrm Solutions, Shivamogga vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 707/BANG/2021[2018-19]Status: DisposedITAT Bangalore23 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year: 2018-19

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Dept

Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…ITA No.707/Bang/2021 MRM Solutions, Shivamogga IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 MRM Solutions Deputy Commissioner of Industrial Estate Income-tax Sagar Road CPC Vs. Shivamogga 577 201 Bangalore PAN NO : AAUFM3256G APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, A.R. Respondent by : Shri Ganesh R. Ghale, Standing Counsel for Dept. Date of Hearing : 23.05.2022 Date of Pronouncement : 23.05.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal challenging the order d…

Sri Gajanana Enterprises, Shivamogga vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 706/BANG/2021[2018-19]Status: DisposedITAT Bangalore23 May 2022AY 2018-19

Bench: Shri B. R. Baskaranassessment Year: 2018-19

For Appellant: Shri C. Ramesh, A.RFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Dept

Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…ITA No.706/Bang/2021 Sri Gajanana Enterprises, Shivamogga IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 Sri Gajanana Enterprises Deputy Commissioner of Kandan 4th Cross Sharavathi Income-tax Nagar CPC Vs. Shivamogga 577 201 Bangalore PAN NO : AAQFS6349J APPELLANT RESPONDENT Appellant by : Shri C. Ramesh, A.R. Respondent by : Shri Ganesh R. Ghale, Standing Counsel for Dept. Date of Hearing : 23.05.2022 Date of Pronouncement : 23.05.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this app…

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

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘B’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ I. T. A. Nos.273 & 274/Chny/2022 (&नधा'रणवष' / Assessment Years : 2019-20 & 2018-19) M/s. Apollo Hospitals Enterprise Ltd. Vs. The Assistant Director of No.21, Ali Towers, Greams Road, Income Tax, CPC Thousand Lights, Bengaluru-560 500. Chennai-600 006. PAN: AAACA 5443N (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. T.Banusekar, C.A अपीलाथ" क" ओरसे/ Appellant by…

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

Shankar Packgings Ltd., Mumbai vs. NFAC, Delhi

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

ITA 316/MUM/2022[2018-19]Status: DisposedITAT Mumbai18 May 2022AY 2018-19

Bench: Shri Amit Shukla & Shri Amarjit Singhm/S Shankar Packagings Vs. National Faceless Appeal Limited , 303, Turf Centre, Delhi Estate, Shakti Mills New Delhi Lane,Off. Dr. E. Moses Road, Mahalaxmi (West) Mumbai – 400011 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaacs8076P Appellant .. Respondent Appellant By : Apurva R. Shah Respondent By : C.T. Mathews Date Of Hearing 12.05.2022 Date Of Pronouncement 18.05.2022 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A), Nfac, Which In Turn Arises From The Order Passed By The A.O. U/S 143(1) Of The Income Tax Act, 1961, For A.Y. 2018-19. The Assessee Has Assailed The Impugned Order On The Following Grounds Before Us: “1. In Not Adjudicating The Appellant'S Claim On Merits Of The Issue But Merely Holding That The Appellant Ought To Have Filed An Appeal Against The Intimation Issued Under Section 143(1) & Not Against The Order Rejecting The Proposal U/S. 154. 2. In Not Appreciating That By The Said Action The Nfac Has Therefore Approved An Incorrect Act Done Whilst Processing The Return Filed.

For Appellant: Apurva R. ShahFor Respondent: C.T. Mathews

Section 139(1)Section 143(1)Section 154Section 36(1)(va)Section 43B

…ITA No. 316/Mum/2022 A.Y. 2018-19 1 M/s Shankar Packagings Limited Vs. NFAC, Delhi IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M/s Shankar Packagings Vs. National Faceless Appeal Limited , 303, Turf Centre, Delhi Estate, Shakti Mills New Delhi Lane,Off. DR. E. Moses Road, Mahalaxmi (West) Mumbai – 400011 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAACS8076P Appellant .. Respondent Appellant by : Apurva R. Shah Respondent by : C.T. Mathews Date of Hearing 12.05.2022 Date of Pronouncement 18.05.2022 आदेश / O R D E R Per Ama…

Nisan Scientific Process Equipments Private Limited, Navi Mumbai vs. Asst. Director of Income Tax, CPC, CPC Bangalore

In the result, the appeals filed by the assessee are allowed

ITA 2031/MUM/2021[2019-20]Status: HeardITAT Mumbai18 May 2022AY 2019-20

Bench: Shri Amit Shukla & Shri Amarjit Singhita Nos.2030 & 2031/Mum/2021 (A.Ys. 2018-19& 2019-20) Nisan Scientific Process Vs. Deputy Commissioner Of Equipments Pvt. Ltd. Income Tax, Cpc R. 587/1, Midc [Dcit-15(1)(2)] Industrial Area Thane Aayakar Bhavan, Belapur Road Rabale Mumbai -560500 Navi Mumbai – 400701 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aabcn5187F Appellant .. Respondent

For Appellant: Harshal AjmeraFor Respondent: C.T. Mathews

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA Nos. 2030 & 2031/Mum/2021 AYs. 2018-19 & 2019-20 1 Nisan Scientific Process Equipments Pvt. Ltd. VS. DCIT, CPC IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.2030 & 2031/Mum/2021 (A.Ys. 2018-19& 2019-20) Nisan Scientific Process Vs. Deputy Commissioner of Equipments Pvt. Ltd. Income Tax, CPC R. 587/1, MIDC [DCIT-15(1)(2)] Industrial Area Thane Aayakar Bhavan, Belapur Road Rabale Mumbai -560500 Navi Mumbai – 400701 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AABCN5187F Appellant .. Respondent Appellant by : Ha…