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 366,369 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

Radhakrishna Diamond, Surat vs. DCIT, Circle-3(3), Surat

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 738/SRT/2018[2014-15]Status: DisposedITAT Surat10 May 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 737 & 738/Srt/2018 ("नधा"रणवष" / Assessment Year: (2014-15) (Physical Court Hearing) Shetrunjay Diamond, Vs. The Ito, Ward-3(3)(4), Plot No.10, Siddhakutir, B/H Pp Surat. Savani Hospital, Kapodara, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abvfs 5315 G Radhakrishna Diamond, Vs. The Dcit, Circle-3(3), Plot No.10, Siddhakutir, B/H Pp Surat. Savani Hospital, Kapodara, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamfr 9268 D (Appellant) (Respondent) Assessee By : Shri Suresh K. Kabra, Ca Revenue By : Shri Deependra Kumar, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 29/04/2022 घोषणाक"तार"ख/Date Of Pronouncement : 10/05/2022 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Two Appeals Filed By The Different Assessees Pertaining To Assessment Year (Ay) 2014-15, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-3, Surat [In Short “The Ld. Cit(A)”] In Appeal No. Cit(A)/Surat-3/10605/2016-17 Dated 31.08.2018, Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax, Act, 1961 (Hereinafter Referred To As “The Act”).

For Appellant: Shri Suresh K. Kabra, CAFor Respondent: Shri Deependra Kumar, Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No. 737 & 738/SRT/2018 ("नधा"रणवष" / Assessment Year: (2014-15) (Physical Court Hearing) Shetrunjay Diamond, Vs. The ITO, Ward-3(3)(4), Plot No.10, Siddhakutir, B/h PP Surat. Savani Hospital, Kapodara, Surat-395006. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABVFS 5315 G Radhakrishna Diamond, Vs. The DCIT, Circle-3(3), Plot No.10, Siddhakutir, B/h PP Surat. Savani Hospital, Kapodara, Surat-395006. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAMFR 9268 D (Appellant) (Respondent) Assessee by : Shri Suresh K.…

Shetrunjay Diamond, Surat vs. ITO Ward-3(3)(4), Surat

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 737/SRT/2018[2014-15]Status: DisposedITAT Surat10 May 2022AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No. 737 & 738/Srt/2018 ("नधा"रणवष" / Assessment Year: (2014-15) (Physical Court Hearing) Shetrunjay Diamond, Vs. The Ito, Ward-3(3)(4), Plot No.10, Siddhakutir, B/H Pp Surat. Savani Hospital, Kapodara, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abvfs 5315 G Radhakrishna Diamond, Vs. The Dcit, Circle-3(3), Plot No.10, Siddhakutir, B/H Pp Surat. Savani Hospital, Kapodara, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamfr 9268 D (Appellant) (Respondent) Assessee By : Shri Suresh K. Kabra, Ca Revenue By : Shri Deependra Kumar, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 29/04/2022 घोषणाक"तार"ख/Date Of Pronouncement : 10/05/2022 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Two Appeals Filed By The Different Assessees Pertaining To Assessment Year (Ay) 2014-15, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-3, Surat [In Short “The Ld. Cit(A)”] In Appeal No. Cit(A)/Surat-3/10605/2016-17 Dated 31.08.2018, Which In Turn Arise Out Of Separate Assessment Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax, Act, 1961 (Hereinafter Referred To As “The Act”).

For Appellant: Shri Suresh K. Kabra, CAFor Respondent: Shri Deependra Kumar, Sr. DR
Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No. 737 & 738/SRT/2018 ("नधा"रणवष" / Assessment Year: (2014-15) (Physical Court Hearing) Shetrunjay Diamond, Vs. The ITO, Ward-3(3)(4), Plot No.10, Siddhakutir, B/h PP Surat. Savani Hospital, Kapodara, Surat-395006. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABVFS 5315 G Radhakrishna Diamond, Vs. The DCIT, Circle-3(3), Plot No.10, Siddhakutir, B/h PP Surat. Savani Hospital, Kapodara, Surat-395006. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAMFR 9268 D (Appellant) (Respondent) Assessee by : Shri Suresh K.…

Sunlight Machine Tools, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeals by the assessee are allowed

ITA 47/BANG/2022[2019-20]Status: DisposedITAT Bangalore09 May 2022AY 2019-20

Bench: Shri Chandra Poojari

For Appellant: None eFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.46 & 47/Bang/2022 Assessment years : 2018-19 & 2019-20 Sunlight Machine Tools, Vs. The Deputy Commissioner B-25, 1st Cross, Peenya I Stage, of Income Tax, CPC, Peenya Industrial Estate, Bengaluru. Bengaluru – 560 058. PAN: ABDFS 6623B APPELLANT RESPONDENT Appellant by : None e Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 09.05.2022 Date of Pronouncement : 09.05.2022 O R D E R These appeals by the assessee are directed against the separate orders dated 12.11.2021 o…

Sunlight Machine Tools, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeals by the assessee are allowed

ITA 46/BANG/2022[2018-19]Status: DisposedITAT Bangalore09 May 2022AY 2018-19

Bench: Shri Chandra Poojari

For Appellant: None eFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.46 & 47/Bang/2022 Assessment years : 2018-19 & 2019-20 Sunlight Machine Tools, Vs. The Deputy Commissioner B-25, 1st Cross, Peenya I Stage, of Income Tax, CPC, Peenya Industrial Estate, Bengaluru. Bengaluru – 560 058. PAN: ABDFS 6623B APPELLANT RESPONDENT Appellant by : None e Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 09.05.2022 Date of Pronouncement : 09.05.2022 O R D E R These appeals by the assessee are directed against the separate orders dated 12.11.2021 o…

Alert Manpower, Bangalore vs. Deputy Commissioner Income Tax, CPC, Bangalore

In the result, the appeals by the assessee are allowed

ITA 36/BANG/2022[2019-20]Status: DisposedITAT Bangalore09 May 2022AY 2019-20

Bench: Shri Chandra Poojari

For Appellant: None eFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.35 & 36/Bang/2022 Assessment years : 2018-19 & 2019-20 Alert Manpower, Vs. The Deputy Commissioner B 376, 9th Cross, of Income Tax, CPC, Peenya 1st Stage, Ring Road, Bengaluru. Peenya Industrial Area, Bengaluru – 560 058. PAN: AATFA 4936G APPELLANT RESPONDENT Appellant by : None e Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 09.05.2022 Date of Pronouncement : 09.05.2022 O R D E R These appeals by the assessee are directed against the separate orders dated 18.10.20…

Alert Manpower, Bangalore vs. Deputy Commissioner Income Tax, CPC, Bangalore

In the result, the appeals by the assessee are allowed

ITA 35/BANG/2022[2018-19]Status: DisposedITAT Bangalore09 May 2022AY 2018-19

Bench: Shri Chandra Poojari

For Appellant: None eFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.35 & 36/Bang/2022 Assessment years : 2018-19 & 2019-20 Alert Manpower, Vs. The Deputy Commissioner B 376, 9th Cross, of Income Tax, CPC, Peenya 1st Stage, Ring Road, Bengaluru. Peenya Industrial Area, Bengaluru – 560 058. PAN: AATFA 4936G APPELLANT RESPONDENT Appellant by : None e Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 09.05.2022 Date of Pronouncement : 09.05.2022 O R D E R These appeals by the assessee are directed against the separate orders dated 18.10.20…

M/S. Futura Digital Color Press, Bengaluru vs. The Deputy Commissioner of Income Tax, Circle-5(2)(1), Bengaluru

In the result, the appeal by the assessee is allowed

ITA 743/BANG/2021[2019-20]Status: DisposedITAT Bangalore09 May 2022AY 2019-20

Bench: Shri Chandra Poojari

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.743/Bang/2021 Assessment year : 2019-20 M/s. Futura Digital Color Press, Vs. The Deputy Commissioner 4/4, 3rd Main, Tata Silk Farm, of Income Tax, Bengaluru – 560 082. Circle 5(2)(1), PAN: AAAFF 8377K Bengaluru. APPELLANT RESPONDENT Appellant by : Ms. Sunaina Bhatia, Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 09.05.2022 Date of Pronouncement : 09.05.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is directed against th…

Sri Basavaraj Gunjegai, Bengaluru vs. The Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, the appeal by the assessee is allowed

ITA 742/BANG/2021[2018-19]Status: DisposedITAT Bangalore09 May 2022AY 2018-19

Bench: Shri Chandra Poojari

For Appellant: Ms. Sunaina Bhatia, AdvocateFor Respondent: Shri Ganesh R. Ghale, Standing Counsel
Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL SMC “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.742/Bang/2021 Assessment year : 2018-19 Sri Basavaraj Gunjegai, Vs. The Deputy Commissioner 204, Nethravathi, of Income Tax, CPC, A-3, National Games Village, Bengaluru. Koramangala, Bengaluru – 560 047. PAN: AFRPG 2929F APPELLANT RESPONDENT Appellant by : Ms. Sunaina Bhatia, Advocate Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 09.05.2022 Date of Pronouncement : 09.05.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is directed a…

Pankaj Pruthubhai Desai, Surat vs. Asstt. Director of Income Tax, CPC, Bengaluru

In the result, all appeals filed by the assessee, are allowed for statistical purposes

ITA 146/SRT/2021[2019-20]Status: HeardITAT Surat06 May 2022AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.146/Srt/2021 ("नधा"रणवष" / Assessment Year: (2019-20) (Virtual Court Hearing) Pankaj Pruthubhai Desai, Vs. The Adit, Cpc, 1/A-6, D. K. Park, Near Rupali Canal Bengaluru. Bhatar Road, Surat-395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aappd 7234 E (Appellant) (Respondent) Shri Sapnesh Sheth, Ca Assessee By Respondent By Shri J. K. Chandani, Sr. Dr Date Of Hearing 04/05/2022 Date Of Pronouncement 06/05/2022

Section 143(1)Section 2Section 28Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकरअपीलसं./ITA No.146/SRT/2021 ("नधा"रणवष" / Assessment Year: (2019-20) (Virtual Court Hearing) Pankaj Pruthubhai Desai, Vs. The ADIT, CPC, 1/A-6, D. K. Park, Near Rupali Canal Bengaluru. Bhatar Road, Surat-395017. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAPPD 7234 E (Appellant) (Respondent) Shri Sapnesh Sheth, CA Assessee by Respondent by Shri J. K. Chandani, Sr. DR Date of Hearing 04/05/2022 Date of Pronouncement 06/05/2022 आदेश / ORDER PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, is dir…

Vardan Nursing Home Pvt. Ltd, Mumbai vs. DCIT Income Tax Dept, Mumbai

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

ITA 2344/MUM/2021[2018-19]Status: DisposedITAT Mumbai06 May 2022AY 2018-19

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailvardan Nursing Home Vs. Dcit, Cpc, Bangaluru Private Limited, Cpc Income Tax 65, Jawahar Nagar, Opp Department Prakash Hotel, Goregaon West, Mumbai – 400062 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaccv2156P Appellant .. Respondent

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

…1 ITA No. 2344/Mum/2021 A.Y.2018-19 Vardan Nursing Home Pvt. Ltd. Vs. DCIT, CPC, Bangaluru IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Vardan Nursing Home Vs. DCIT, CPC, Bangaluru Private Limited, CPC Income Tax 65, Jawahar Nagar, Opp Department Prakash Hotel, Goregaon West, Mumbai – 400062 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AACCV2156P Appellant .. Respondent Appellant by : None Respondent by : S.N. Kabra Date of Hearing 28.04.2022 Date of Pronouncement 06.05.2022 आदेश / O R D E R PER AMARJIT SINGH, AM…

Shri Patel Mahendrabhai Aditbhai, -HUF, Ahmedabad vs. The ITO, Ward-7(2)(3), Ahmedabad

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

ITA 72/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad05 May 2022AY 2017-18

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Year : 2017-18 Patel Mahendra Aditbhai (Huf), Income Tax Officer, D-1, Ghanshyamnagar, Opp. Vs Ward-7(2)(3), Kotarpur Water Park, Kubernagar, Ahmedabad Ahmedabad-382340 Pan : Aaehp 0767 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Revenue By : Shri S.S. Shukla, Sr. D.R. सुनवाई क" तार"ख/Date Of Hearing : 05/05/2022 घोषणा क" तार"ख /Date Of Pronouncement: 05/05/2022 आदेश/O R D E R

For Appellant: NoneFor Respondent: Shri S.S. Shukla, Sr. D.R
Section 143(2)Section 143(3)Section 36(1)(va)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2017-18 Patel Mahendra Aditbhai (HUF), Income Tax Officer, D-1, Ghanshyamnagar, Opp. Vs Ward-7(2)(3), Kotarpur Water Park, Kubernagar, Ahmedabad Ahmedabad-382340 PAN : AAEHP 0767 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : None Revenue by : Shri S.S. Shukla, Sr. D.R. सुनवाई क" तार"ख/Date of Hearing : 05/05/2022 घोषणा क" तार"ख /Date of Pronouncement: 05/05/2022 आदेश/O R D E R PER P.M…

Shri Patel Mahendrabhai Aditbhai, -HUF, Ahmedabad vs. The ITO, Ward-7(2)(3), Ahmedabad

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

ITA 71/AHD/2022[2016-17]Status: DisposedITAT Ahmedabad05 May 2022AY 2016-17

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Year : 2016-17 Patel Mahendra Aditbhai (Huf), Income Tax Officer, D-1, Ghanshyamnagar, Opp. Vs Ward-7(2)(3), Kotarpur Water Park, Kubernagar, Ahmedabad Ahmedabad-382340 Pan : Aaehp 0767 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Revenue By : Shri S.S. Shukla, Sr. D.R. सुनवाई क" तार"ख/Date Of Hearing : 05/05/2022 घोषणा क" तार"ख /Date Of Pronouncement: 05/05/2022 आदेश/O R D E R

For Appellant: NoneFor Respondent: Shri S.S. Shukla, Sr. D.R
Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2016-17 Patel Mahendra Aditbhai (HUF), Income Tax Officer, D-1, Ghanshyamnagar, Opp. Vs Ward-7(2)(3), Kotarpur Water Park, Kubernagar, Ahmedabad Ahmedabad-382340 PAN : AAEHP 0767 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : None Revenue by : Shri S.S. Shukla, Sr. D.R. सुनवाई क" तार"ख/Date of Hearing : 05/05/2022 घोषणा क" तार"ख /Date of Pronouncement: 05/05/2022 आदेश/O R D E R PER P.M…

DCIT CC-2(1), Chennai vs. M/S Eversendai Construction Private Limited, Chennai

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

ITA 965/CHNY/2020[2017-18]Status: DisposedITAT Chennai05 May 2022AY 2017-18

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.965/Chny/2020 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner Of Vs. M/S. Eversendai Construction Private Limited, No. 1 & 2, The Lords, 5Th Floor, Income Tax, Corporate Circle 2(1), Room No. 511, 5Th Floor, Wanaparthy Jawaharlal Nehru Road, Guindy, Block, No. 121, M.G. Road, Chennai 600 032. Chennai 600 034. [Pan:Aacce2174N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Johnson, Addl. Cit ""थ" की ओर से/Respondent By : Shri S.P. Chidambaram, Advocate सुनवाई की तारीख/ Date Of Hearing : 12.04.2022 घोषणा की तारीख /Date Of Pronouncement : 05.05.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 6, Chennai Dated 09.09.2020 Relevant To The Assessment Year 2017-18. 2. The Appeal Filed By The Revenue Is Delayed By 9 Days In Filing The Appeal Before The Tribunal Due To Outbreak Of Covid-19 Pandemic & Accordingly, The Delay Is Condoned & Admitted The Appeal For Adjudication.

For Appellant: Shri G. Johnson, Addl. CITFor Respondent: Shri S.P. Chidambaram, Advocate
Section 115JSection 139(1)Section 143(1)Section 143(3)Section 2(24)(x)Section 41(1)

…आयकर अपीलीय अिधकरण, ’डी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.965/Chny/2020 िनधा"रण वष"/Assessment Year: 2017-18 The Deputy Commissioner of Vs. M/s. Eversendai Construction Private Limited, No. 1 & 2, The Lords, 5th Floor, Income Tax, Corporate Circle 2(1), Room No. 511, 5th Floor, Wanaparthy Jawaharlal Nehru Road, Guindy, Block, No. 121, M.G. Road, Chennai 600 032. Chennai 600 034. [PAN:AACCE2174N] (अपीलाथ"/Appella…

Arham Pumps, Ahmedabad vs. The DCIT. CPC, Banglore

In the result, appeal of the assessee is allowed

ITA 206/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2018-19

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year :2018-19 Arham Pumps Dcit, Cpc B-10 &B-12, Jagannath Vs Bangalore. Industrial Estate Nr.Gujarat Bottling Rakhial, Ahmedabad. Pan : Aaofa 2797 E

For Respondent: Shri Alpesh Parmar, Sr.DR
Section 139Section 142Section 143(1)Section 234CSection 36(1)(va)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BENCH, AHMEDABAD (Conducted Through Virtual Court) ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year :2018-19 Arham Pumps DCIT, CPC B-10 &B-12, Jagannath Vs Bangalore. Industrial Estate Nr.Gujarat Bottling Rakhial, Ahmedabad. PAN : AAOFA 2797 E (Applicant) (Responent) : Shri Parimalsinh Parmar, AR Assessee by Revenue by : Shri Alpesh Parmar, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 05/04/2022 घोषणा क" तार"ख /Date of Pronouncement: 27/04/2022 आदेश/O R D E R PER T.R. SENTHIL…

Forcepoint Software Consulting India Pvt. Ltd, Mumbai vs. ADIT, CPC, Bangalore

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

ITA 6/MUM/2022[2019-20]Status: DisposedITAT Mumbai27 Apr 2022AY 2019-20

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailforcepoint Software Vs. Assistant Director Of Consulting India Pvt. Income Tax, Cpc Ltd., Level 2, Kalpataru Bangalore Synergy Opp. Grand Karnataka 560500 Hyatt, Santacruz (East) Mumbai- 400055 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacw6672P Appellant .. Respondent

For Appellant: Renu KapoorFor Respondent: S.N. Kabra
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…ITA No.06/Mum/2022 A.Y. 2019-20 1 Forcepoint Software Consulting India pvt. Ltd. Vs. ADIT, CPC, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Forcepoint Software Vs. Assistant Director of Consulting India Pvt. Income Tax, CPC Ltd., Level 2, Kalpataru Bangalore Synergy Opp. Grand Karnataka 560500 Hyatt, Santacruz (East) Mumbai- 400055 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACW6672P Appellant .. Respondent Appellant by : Renu Kapoor Respondent by : S.N. Kabra Date of Hearing 25.04.2022 Date of Prono…

Vijay Bag Singh Rajpurohit, Mumbai vs. ACIT Cir CPC``, Bengaluru

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

ITA 2260/MUM/2021[2018-19]Status: DisposedITAT Mumbai27 Apr 2022AY 2018-19

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailvijay Bag Singh Vs. The Deputy Rajpurohit, Unit No. 2 Commissioner Of Income Building No. 2 Jaswant Tax, Cpc, Bangalore, Bagh, Sion Trombay 560100 Road, Chembur Mumbai – 400071 "थायी लेखा सं./जीआइआर सं./Pan/Gir No: Adqpr7848L Appellant .. Respondent

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

…1 ITA No.2260/Mum/2021 A.Y. 2018-19 Vijay Bag Singh Rajpurohit Vs. The DCIT,CPC, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER Vijay Bag Singh Vs. The Deputy Rajpurohit, Unit No. 2 Commissioner of Income Building No. 2 Jaswant Tax, CPC, Bangalore, Bagh, Sion Trombay 560100 Road, Chembur Mumbai – 400071 "थायी लेखा सं./जीआइआर सं./PAN/GIR No: ADQPR7848L Appellant .. Respondent Appellant by : None Respondent by : S.N. Kabra Date of Hearing 27.04.2022 Date of Pronouncement 27.04.2022 आदेश / O R D E R P…

M/S. Dpn Spinners P Ltd, Dindigul vs. DCIT, CPC, Bengaluru

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

ITA 76/CHNY/2022[2018-19]Status: DisposedITAT Chennai25 Apr 2022AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita No.76/Chny/2022 िनधा"रण वष" /Assessment Year: 2018-19

For Appellant: Mr.N. Arjunraj, CAFor Respondent: Mr.Sanat Kumar Raha
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी महावीर िसंह, माननीय उपा"", एवं "ी जी. मंजूनाथा, , माननीय लेखा सद" के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.76/Chny/2022 िनधा"रण वष" /Assessment Year: 2018-19 v. M/s. D P N Spinners Pvt. Ltd., The Dy. Commissioner of SF No.1015 Vedasandur, Income Tax, CPC, Eriyodu Via Vesasandur, Bengaluru. Dindigul-624 702. [PAN: AAACD 5336 K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by : Mr.N. Arjunraj, CA For Mr.S.S…

M/S Chennai Citizen Security Services Private Limited, Chennai vs. DCIT, CPC, Bengaluru

In the result, appeal filed by the assessee is allowed

ITA 34/CHNY/2022[2018-19]Status: DisposedITAT Chennai25 Apr 2022AY 2018-19

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunathaआयकरअपीलसं./I.T.A.No.34/Chny/2022 ("नधा"रणवष" / Assessment Year: 2018-19) M/S. Chennai Citizen Security Services Vs The Deputy Commissioner Of Pvt. Ltd. Income Tax, 12/3, Ii Floor, Jambulingam Street Cpc, Bengaluru. Nungambakkam, Chennai-600 034. Pan: Aaecc 4507H (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. G.Johnson, Addl.CITFor Respondent: 25.04.2022
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ 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 आयकरअपीलसं./I.T.A.No.34/Chny/2022 ("नधा"रणवष" / Assessment Year: 2018-19) M/s. Chennai Citizen Security Services Vs The Deputy Commissioner of Pvt. Ltd. Income Tax, 12/3, II Floor, Jambulingam Street CPC, Bengaluru. Nungambakkam, Chennai-600 034. PAN: AAECC 4507H (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. D.Anand, Advocate अपीलाथ" क" ओरसे/ Appellant by : Mr. G.Johnson, Ad…

Mr. Atulbhai Ravjibhai Patel, Vadodara vs. The DCIT, CPC, Banglore

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

ITA 300/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad22 Apr 2022AY 2018-19

Bench: Dr. Arjun Lal Saini & Shri T.R. Senthil Kumarassessment Years : 2018-19 Mr. Atulbhai Ravjibhai Patel, The Dcit, S-09, Second Floor, Indiabulls Vs Cpc, Mega Mall, Jetalpur Road, Bangalore Vadodara Pan : Ahupp 6260 E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Written Submission On Record Revenue By : Shri R.R. Makwana, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 18/04/2022 घोषणा क" तार"ख /Date Of Pronouncement : 22/04/2022

For Appellant: NoneFor Respondent: Shri R.R. Makwana, Sr. DR
Section 143(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD \ BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Years : 2018-19 Mr. Atulbhai Ravjibhai Patel, The DCIT, S-09, Second Floor, Indiabulls Vs CPC, Mega Mall, Jetalpur Road, Bangalore Vadodara PAN : AHUPP 6260 E अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : None Written submission on record Revenue by : Shri R.R. Makwana, Sr. DR सुनवाई क" तार"ख/Date of Hearing : 18/04/2022 घोषणा क" तार"ख /Date of Pronouncement : 22/04/2022 आदेश/O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER : This is an…

Tegsons India, Ludhiana vs. ITO, Ward 1(3), Ludhiana

ITA 78/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh21 Apr 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 18/CHD/2022 "नधा"रण वष" / Assessment Year : 2019-20 DCIT, Central Circle, Smt. Madhubala बनाम Patiala W/o Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./PAN NO: ANJPB7890D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Sh. Vibhore Garg, CA राज"व क" ओर से/ Revenue by : Dr. Ranjeet Kaur, Sr.DR आयकर अपील सं./ ITA No. 09/CHD/2022 "नधा"रण वष" / Assessment Year :…