CIT v. Gujarat State Road Transport Corpn

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 1961Section 43BSection 115BBESection 142(1)Section 143(3)Section 263Section 69ASection 69B

Issues it is cited on

section 158besection 43b(b)employees contribution to pfclarificatory amendmentsection 113section 92fsection 2(24)(x)retrospective amendmentsection 36(1)(va)section 43bsection 158bbsection 2(24)

Judgments citing CIT v. Gujarat State Road Transport Corpn

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

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

ITA 2030/MUM/2021[2018-19]Status: HeardITAT Mumbai18 May 2022AY 2018-19

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…

Shivganga Drillers P Ltd, Indore vs. CPC, Bengaluru

In the result, the appeal of assessee is allowed for statistical purpose

ITA 174/IND/2021[2017-18]Status: DisposedITAT Indore17 May 2022AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Prakash Jain & Shreya Jain, A.RsFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 154Section 199Section 234BSection 36

…ITA No.174/Ind/2021 A.Y. 2017-18 Page 1 of 14 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2017-18 Shivganga Drillers Private Ltd. Vs. CPC, Income Tax, Indore Bangalore [PAN – AAJCS2458Q] (Appellant / Assessee) (Respondent/Revenue) Appellant by : Shri Prakash Jain & Shreya Jain, A.Rs. Respondent by : Shri R.P. Maurya, Sr. D.R. Date of hearing : 24.02.2022 Date of pronouncement : 17 .05.2022 O R D E R Per Bhagirath Mal Biyani, A.M.: THIS APPEAL: 1. T…

Diversified Services, Ahmedabad vs. The ITO, Ward-5(2)(3), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 55/AHD/2022[2019-20]Status: DisposedITAT Ahmedabad17 May 2022AY 2019-20
For Appellant: Shri Dipak R. Shah, A.RFor Respondent: Shri Umesh Agarwal, Sr. D.R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2019-20 Diversified Services, The ITO, 304, JB House Nr Ishwar Ward-5(2)(3), Bhuvan, Navrangpura, Vs Ahmedabad Ahmedabad-380009, (Respondent) Gujarat PAN: AAMFD5818M (Appellant) Assessee by: Shri Dipak R. Shah, A.R. Revenue by: Shri Umesh Agarwal, Sr. D.R. Date of hearing : 05-05-2022 Date of pronouncement : 17-05-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of Nation…

Asm Marketing Private Limited, Chennai vs. Aoc.Circle 1(1), Chennai

Appeal is allowed

ITA 144/CHNY/2022[2018-19]Status: DisposedITAT Chennai12 May 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Ganesh Babu (FCA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ion of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; ITA Nos. 143 & 144/Chny/2022 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable deduction. The same was on the reasoning that the provisions of Sec.43B provide an extension to the employer to make payment of welfare funds by 'due date' a…

Asm Marketing Private Limited, Chennai vs. Aoc.Circle 1(1), Chennai

Appeal is allowed

ITA 143/CHNY/2022[2019-20]Status: DisposedITAT Chennai12 May 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Ganesh Babu (FCA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ion of Hon’ble Karnataka High Court in the case of EssaeTeraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; ITA Nos. 143 & 144/Chny/2022 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable deduction. The same was on the reasoning that the provisions of Sec.43B provide an extension to the employer to make payment of welfare funds by 'due date' a…

B.K.Khare & Co., Mumbai vs. ACIT Cir 16(2), Mumbai

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 230/MUM/2022[2018-19]Status: DisposedITAT Mumbai12 May 2022AY 2018-19

Bench: Shri Amit Shukla & Shri Amarjit Singhb.K. Khare & Co. Vs. Acit 16(2), 706/708 Sharda 4Th Floor, Chambers, New Marine Aaykar Bhavan, Line, Churchgate, M.K. Road, 400020 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaafb0265E Appellant .. Respondent

For Appellant: Shri Sanjeev V. JoshiFor Respondent: Shri C.T. Mathews
Section 139(1)Section 143(1)Section 36Section 36(1)Section 36(1)(va)Section 43B

…1 ITA No.230/Mum/2022 A.Y. 2018-19 B.K. Khare And Co. Vs. ACIT, 16(2) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER B.K. Khare And Co. Vs. ACIT 16(2), 706/708 Sharda 4th Floor, Chambers, New Marine Aaykar Bhavan, Line, Churchgate, M.K. Road, 400020 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAFB0265E Appellant .. Respondent Appellant by : Shri Sanjeev V. Joshi Respondent by : Shri C.T. Mathews Date of Hearing 10.05.2022 Date of Pronouncement 12.05.2022 आदेश / O R D E R PER AMARJIT SINGH, AM: The present a…

B.K.Khare & Co., Mumbai vs. ACIT Cir 16(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 229/MUM/2022[2016-17]Status: DisposedITAT Mumbai12 May 2022AY 2016-17

Bench: Shri Amit Shukla & Shri Amarjit Singhb.K. Khare & Co. Vs. Acit 16(2), 706/708 Sharda 4Th Floor, Chambers, New Marine Aaykar Bhavan, Line, Churchgate, M.K. Road, 400020 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaafb0265E Appellant .. Respondent

For Appellant: Shri Sanjeev V. JoshiFor Respondent: Shri C.T. Mathews
Section 139(1)Section 143(1)Section 143(3)Section 36Section 36(1)Section 36(1)(va)Section 43B

…1 ITA No.229/Mum/2022 A.Y. 2016-17 B.K. Khare And Co. Vs. ACIT, 16(2) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER B.K. Khare And Co. Vs. ACIT 16(2), 706/708 Sharda 4th Floor, Chambers, New Marine Aaykar Bhavan, Line, Churchgate, M.K. Road, 400020 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAFB0265E Appellant .. Respondent Appellant by : Shri Sanjeev V. Joshi Respondent by : Shri C.T. Mathews Date of Hearing 10.05.2022 Date of Pronouncement 12.05.2022 आदेश / O R D E R PER AMARJIT SINGH, AM: The present a…

B.K.Khare & Co., Mumbai vs. ACIT Cir 16(2), Mumbai

In the result, the appeal of the assessee is allowed for statistical purpose

ITA 228/MUM/2022[2019-20]Status: HeardITAT Mumbai12 May 2022AY 2019-20

Bench: Shri Amit Shukla & Shri Amarjit Singhb.K. Khare & Co. Vs. Acit 16(2), 706/708 Sharda 4Th Floor, Chambers, New Marine Aaykar Bhavan, Line, Churchgate, M.K. Road, 400020 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaafb0265E Appellant .. Respondent

For Appellant: Shri Sanjeev V. JoshiFor Respondent: Shri C.T. Mathews
Section 139(1)Section 143(1)Section 154Section 36Section 36(1)Section 36(1)(va)Section 43B

…1 ITA No.228/Mum/2022 A.Y. 2019-20 B.K. Khare And Co. Vs. ACIT, 16(2) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER B.K. Khare And Co. Vs. ACIT 16(2), 706/708 Sharda 4th Floor, Chambers, New Marine Aaykar Bhavan, Line, Churchgate, M.K. Road, 400020 Mumbai - 400020 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAAFB0265E Appellant .. Respondent Appellant by : Shri Sanjeev V. Joshi Respondent by : Shri C.T. Mathews Date of Hearing 10.05.2022 Date of Pronouncement 12.05.2022 आदेश / O R D E R PER AMARJIT SINGH, AM: The present a…

Veritas Infratech Pvt. Ltd., Mumbai vs. ITO WD 3(3)(1), Mumbai

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

ITA 2457/MUM/2021[2019-20]Status: HeardITAT Mumbai12 May 2022AY 2019-20

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: Ashok MehtaFor Respondent: S.N. Kabra
Section 139(1)Section 143(1)Section 36(1)(va)Section 43Section 43B

…1 ITA No.2456 & 2457/Mum/2021 A.Ys. 2018-19 & 2019-20 Veritas Infratech Pvt. Ltd Vs. ITO, Ward-3(3)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.2456 & 2457/Mum/2021 (A.Ys. 2018-19 & 2019-20) Veritas Infratech Pvt. Vs. ITO, Ward-3(3)(1) Ltd., 8th Floor K. Raheja Aayakar Bhavan, Prime, Sagbaug Road, Mumbai - 400020 Off. Andheri Kurla Road, Marol, Andheri (East), Mumbai – 400059 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAFCV0393R Appellant .. Respondent Appellant by : Ashok Mehta Respondent by : S.N. Kabr…

Visa Consolidated Support Services (India) Pvt. Ltd, Mumbai vs. Centralised Processing Center, Bengaluru

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

ITA 2454/MUM/2021[2019-20AAACV009394F]Status: DisposedITAT Mumbai12 May 2022

Bench: Shri Vikas Awashty & Shri Amarjit Singhvisa Consolidated Vs. Centralized Processing Support Services (India) Center, Bengaluru Private Limited Karnataka - 560500 1702, A Wing, The Capital, 17Th Floor, C-70, G Block, Bandra Kurla Complex, Bandra (East) Mumbai – 400051 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacv9394F Appellant .. Respondent

For Appellant: Anish Thacker &For Respondent: S.N. Kabra
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…1 ITA No.2454/Mum/2021 A.Y. 2019-20 Visa Consolidated Support Services (India) Pvt. Ltd. Vs. Centralized Processing Center IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI VIKAS AWASHTY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Visa Consolidated Vs. Centralized Processing Support Services (India) Center, Bengaluru Private Limited Karnataka - 560500 1702, A Wing, The Capital, 17th Floor, C-70, G Block, Bandra Kurla Complex, Bandra (East) Mumbai – 400051 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACV9394F Appellant .. Respondent Appellant by : Anish Thacker & Hemen Chandariya Resp…

Medihal Krishnaiah Raghavendra, Kolar vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 52/BANG/2022[2018-19]Status: DisposedITAT Bangalore12 May 2022AY 2018-19

Bench: Shri Chandra Poojariassessment Year:2018-19

For Appellant: Shri Mahesh G., A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…ITA No.52/Bang/2022 Medihal Krishnaiah Raghavendra, Kolar IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “B’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year:2018-19 Medihal Krishnaiah Raghavendra No.01, MKR Consultancy, Deputy Commissioner Karanji Katte of Income-tax Vs. Kolar 563 101 CPC Bangalore PAN NO : BKSPR5204A APPELLANT RESPONDENT Appellant by : Shri Mahesh G., A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 12.05.2022 Date of Pronouncement : 12.05.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: The assessee has filed this…

Kalkura Refrigeration and Kitchen Equipments Private Limited, Udupi vs. Commissioner of Income Tax (Appeals)-2, Panaji

In the result, all the appeals filed by the assessee are partly

ITA 320/BANG/2022[2018-19]Status: DisposedITAT Bangalore12 May 2022AY 2018-19

Bench: Shri Chandra Poojari

For Appellant: Shri Krishnamurthy Shibaraya, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 153CSection 36Section 36(1)(va)Section 43B

…ITA Nos.230 & 315 to 320/Bang/2022 Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd., Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.230 & 315 to 320/Bang/2022 Assessment Years :2017-18, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 respectively Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd. Ambagilu CIT(A)-2 Vs. Udupi 576105 Panaji PAN NO : AADCK4607K APPELLANT RESPONDENT Appellant by : Shri Krishnamurthy Shibaraya, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 12.05…

Kalkura Refrigeration and Kitchen Equipments Private Limited, Udupi vs. Commissioner of Income Tax (Appeals)-2, Panaji

In the result, all the appeals filed by the assessee are partly

ITA 319/BANG/2022[2016-17]Status: DisposedITAT Bangalore12 May 2022AY 2016-17

Bench: Shri Chandra Poojari

For Appellant: Shri Krishnamurthy Shibaraya, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 153CSection 36Section 36(1)(va)Section 43B

…ITA Nos.230 & 315 to 320/Bang/2022 Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd., Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.230 & 315 to 320/Bang/2022 Assessment Years :2017-18, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 respectively Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd. Ambagilu CIT(A)-2 Vs. Udupi 576105 Panaji PAN NO : AADCK4607K APPELLANT RESPONDENT Appellant by : Shri Krishnamurthy Shibaraya, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 12.05…

Kalkura Refrigeration and Kitchen Equipments Private Limited, Udupi vs. Commissioner of Income Tax (Appeals)-2, Panaji

In the result, all the appeals filed by the assessee are partly

ITA 318/BANG/2022[2015-16]Status: DisposedITAT Bangalore12 May 2022AY 2015-16

Bench: Shri Chandra Poojari

For Appellant: Shri Krishnamurthy Shibaraya, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 153CSection 36Section 36(1)(va)Section 43B

…ITA Nos.230 & 315 to 320/Bang/2022 Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd., Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.230 & 315 to 320/Bang/2022 Assessment Years :2017-18, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 respectively Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd. Ambagilu CIT(A)-2 Vs. Udupi 576105 Panaji PAN NO : AADCK4607K APPELLANT RESPONDENT Appellant by : Shri Krishnamurthy Shibaraya, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 12.05…

Kalkura Refrigeration and Kitchen Equipments Private Limited, Udupi vs. Commissioner of Income Tax (Appeals)-2, Panaji

In the result, all the appeals filed by the assessee are partly

ITA 317/BANG/2022[2014-15]Status: DisposedITAT Bangalore12 May 2022AY 2014-15

Bench: Shri Chandra Poojari

For Appellant: Shri Krishnamurthy Shibaraya, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 153CSection 36Section 36(1)(va)Section 43B

…ITA Nos.230 & 315 to 320/Bang/2022 Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd., Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.230 & 315 to 320/Bang/2022 Assessment Years :2017-18, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 respectively Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd. Ambagilu CIT(A)-2 Vs. Udupi 576105 Panaji PAN NO : AADCK4607K APPELLANT RESPONDENT Appellant by : Shri Krishnamurthy Shibaraya, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 12.05…

Kalkura Refrigeration and Kitchen Equipments Private Limited, Udupi vs. Commissioner of Income Tax (Appeals)-2, Panaji

In the result, all the appeals filed by the assessee are partly

ITA 316/BANG/2022[2013-14]Status: DisposedITAT Bangalore12 May 2022AY 2013-14

Bench: Shri Chandra Poojari

For Appellant: Shri Krishnamurthy Shibaraya, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 153CSection 36Section 36(1)(va)Section 43B

…ITA Nos.230 & 315 to 320/Bang/2022 Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd., Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.230 & 315 to 320/Bang/2022 Assessment Years :2017-18, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 respectively Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd. Ambagilu CIT(A)-2 Vs. Udupi 576105 Panaji PAN NO : AADCK4607K APPELLANT RESPONDENT Appellant by : Shri Krishnamurthy Shibaraya, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 12.05…

Kalkura Refrigeration and Kitchen Equipments Private Limited, Udupi vs. Commissioner of Income Tax (Appeals)-2, Panaji

In the result, all the appeals filed by the assessee are partly

ITA 315/BANG/2022[2012-13]Status: DisposedITAT Bangalore12 May 2022AY 2012-13

Bench: Shri Chandra Poojari

For Appellant: Shri Krishnamurthy Shibaraya, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 153CSection 36Section 36(1)(va)Section 43B

…ITA Nos.230 & 315 to 320/Bang/2022 Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd., Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.230 & 315 to 320/Bang/2022 Assessment Years :2017-18, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 respectively Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd. Ambagilu CIT(A)-2 Vs. Udupi 576105 Panaji PAN NO : AADCK4607K APPELLANT RESPONDENT Appellant by : Shri Krishnamurthy Shibaraya, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 12.05…

Kalkura Refrigeration and Kitchen Equipments Private Limited, Udupi vs. Assistant Commissioner of Income Tax, Central Circle-2, Mangalore

In the result, all the appeals filed by the assessee are partly

ITA 230/BANG/2022[2017-18]Status: DisposedITAT Bangalore12 May 2022AY 2017-18

Bench: Shri Chandra Poojari

For Appellant: Shri Krishnamurthy Shibaraya, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 153CSection 36Section 36(1)(va)Section 43B

…ITA Nos.230 & 315 to 320/Bang/2022 Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd., Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA No.230 & 315 to 320/Bang/2022 Assessment Years :2017-18, 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2018-19 respectively Kalkura Refrigeration and Kitchen Equipments Pvt. Ltd. Ambagilu CIT(A)-2 Vs. Udupi 576105 Panaji PAN NO : AADCK4607K APPELLANT RESPONDENT Appellant by : Shri Krishnamurthy Shibaraya, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 12.05…

Sri Peddanna Suresh, Shivamoga vs. The Income Tax Officer, Ward-1 & Tps, Shivamogga

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

ITA 627/BANG/2021[2018-19]Status: DisposedITAT Bangalore12 May 2022AY 2018-19

Bench: Shri Chandra Poojariassessment Year:2018-19

For Appellant: Ms. Sunaina Bhatia, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…ITA No.627/Bang/2021 Sri Peddanna Suresh, Shivamogga IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “B’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year:2018-19 Sri Peddanna Suresh S/o Sri Peddanna New Bridge Main Road ITO Opp. Ruchi Complex Ward 1 & TPS Vs. Bhadravathi Shivamogga Shivamogga 577 301 PAN NO : BARPS8630Q APPELLANT RESPONDENT Appellant by : Ms. Sunaina Bhatia, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 12.05.2022 Date of Pronouncement : 12.05.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: The assessee has filed…

Shri Neeraj Maheshwari, Sonebhadra vs. Dy. CIT, (CPC), Bengaluru

In the result, the appeal of the assessee is allowed

ITA 18/ALLD/2021[2018-19]Status: DisposedITAT Allahabad10 May 2022AY 2018-19

Bench: Shri.Vijay Pal Rao & Before Shri. Ramit Kocharassessment Year: 2018-19 Shri Neeraj Maheshwari, V. Shri Amrit Raj Singh, Bijpur Rihand Nagar, Sonebhadra- Dy. Commissioner Of Inco Tax, 2312233, U.P. Cpc Bangalore Pan- Afvpm5660E (Appellant) (Respondent) Appellant By: Sh. A.K. Pandey, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.05.2022 Date Of Pronouncement: 10.05.2022 O R D E R

For Appellant: Sh. A.K. Pandey, AdvFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 234BSection 250Section 36Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND BEFORE SHRI. RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Shri Neeraj Maheshwari, v. Shri Amrit Raj Singh, Bijpur Rihand Nagar, Sonebhadra- Dy. Commissioner of Inco Tax, 2312233, U.P. CPC Bangalore PAN- AFVPM5660E (Appellant) (Respondent) Appellant by: Sh. A.K. Pandey, Adv Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 09.05.2022 Date of pronouncement: 10.05.2022 O R D E R VIJAY PAL RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order dated 12.08.2021 of…