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 366,369 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 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

M/S Rane Brake Lining Limited, Chennai vs. ADIT, CPC, Banglore

The appeals stand partly allowed in terms of our above order

ITA 101/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

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

For Appellant: Shri Saroj Kumar Parida (Advocate) -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 43BSection 44A

…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; 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' applicable for furnishing the r…

Amazing Export Corporation, Palladam vs. DCIT, CPC, Benguluru

The appeal stands allowed in terms of our above order

ITA 100/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…on of Hon’ble Karnataka High Court in the case of Essae Teraoka (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; 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' applicable for furnishing the r…

People Management Services, Mysuru vs. The Assistant Director of Income Tax, CPC, Bangalore

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

ITA 94/BANG/2022[2018-19]Status: DisposedITAT Bangalore11 Apr 2022AY 2018-19

Bench: Shri Chandra Poojariassessment Year:2018-19

For Appellant: Shri Bharghava S.N., A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

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

…ITA No.94/Bang/2022 People Management Services, Mysuru IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year:2018-19 People Management Services 1017, 8th Main, 3rd Stage Near Doctors Corner, Gokulam ADIT, CPC Vs. Mysuru 57002 Bangalore PAN NO : AAPFP0099M APPELLANT RESPONDENT Appellant by : Shri Bharghava S.N., A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 11.04.2022 Date of Pronouncement : 11.04.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: The assessee has filed this appeal chall…

M/S. Skava Electric Private Limited, Bengaluru vs. The Assistant/Deputy Commissioner of Income Tax(CPC), Bengaluru

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

ITA 79/BANG/2022[2018-2019]Status: DisposedITAT Bangalore11 Apr 2022AY 2018-2019

Bench: Shri Chandra Poojariassessment Year:2018-19

For Appellant: Sri Kusuma Yatish, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

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

…ITA No.79/Bang/2022 M/s. Skava Electric Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year:2018-19 M/s. Skava Electric Private Limited DCIT CPC No.68, Prathiba Industrial Estate Bangalore Yelachenahalli, Kanakpura Road Vs. Bengaluru 560 078. PAN NO : APPELLANT RESPONDENT Appellant by : Sri Kusuma Yatish, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 11.04.2022 Date of Pronouncement : 11.04.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: The assessee has f…

M/S. Deliveryontime Logistics Private Limited, Bengaluru vs. Assistant Director of Income-Tax-CPC, Bengaluru

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

ITA 144/BANG/2022[2019-20]Status: DisposedITAT Bangalore11 Apr 2022AY 2019-20

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiassessment Year: 2019-20

For Appellant: Shri Ravi Shankr, A.RFor Respondent: Sri Priyadarshi Mishra, D.R

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

…ITA No.144/Bang/2022 M/s. Deliveryontime Logistics Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2019-20 M/s. Deliveryontime Logistics Private Limited No.14, 1st Floor, Legacy, S. Kariappa Road Basavanagudi Vs. ADIT, CPC Bangalore 560 004 Bengaluru PAN NO :AAFCD2077A APPELLANT RESPONDENT Appellant by : Shri Ravi Shankr, A.R. Respondent by : Sri Priyadarshi Mishra, D.R. Date of Hearing : 11.04.2022 Date of Pronouncement : 11.04.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT…

M/S. Universal Bottler Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, CPC, Bangalore

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

ITA 141/BANG/2022[2019-20]Status: DisposedITAT Bangalore11 Apr 2022AY 2019-20

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Shanthappa, CA

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 140 & 141/Bang/2022 Assessment Years : 2018-19 & 2019-20 M/s. Universal Bottler Pvt. Ltd., The Deputy No. 19, Shiva Shankar Plaza, Commissioner of Richmond Circle, Income Tax, Lalbagh Road, CPC, Richmond Circle, Vs. Bangalore. Bangalore – 560027. PAN: AAACU8247Q APPELLANT RESPONDENT Assessee by : Shri Shanthappa, CA : Shri Priyadarshi Mishra, Addl. Revenue by CIT (DR) Date of Hearing : 11-04-2022 Date of Pronouncement : 11-04-2022 ORDER PER BEENA PILLAI, JUDICIAL…

M/S. Universal Bottler Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, CPC, Bangalore

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

ITA 140/BANG/2022[2018-19]Status: DisposedITAT Bangalore11 Apr 2022AY 2018-19

Bench: Shri. B.R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Shanthappa, CA

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

Rajendran Sudagar, Mysore vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 13/BANG/2022[2018-19]Status: DisposedITAT Bangalore11 Apr 2022AY 2018-19

Bench: Shri Chandra Poojariassessment Year:2018-19

For Appellant: N O N EFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

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

…ITA No.13/Bang/2022 Rajendran Sudagar, Mysore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “B’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year:2018-19 Rajendran Sudagar Deputy D 106/47, S.V. Regency Commissioner of Hindal, Ring Road Income-tax Vijayanagar II Stage Vs. CPC Mysore 570 017 Bengaluru PAN NO : CRUPS3711F APPELLANT RESPONDENT Appellant by : N O N E Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 11.04.2022 Date of Pronouncement : 11.04.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: The assessee has filed this appeal chal…

M/S. Necron It Solutions Private Limited, Bengaluru vs. Assistant Director of Income-Tax, CPC, Bengaluru

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

ITA 102/BANG/2022[2019-20]Status: DisposedITAT Bangalore11 Apr 2022AY 2019-20

Bench: Shri Chandra Poojariassessment Year:2019-20

For Appellant: Shri Ashish Kumar, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

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

…ITA No.102/Bang/2022 M/s. Necron IT Solutions Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year:2019-20 M/s. Necron IT Solutions Pvt. Ltd. Unit No.2-D(201), 2nd Floor Farah Winsford, Infantry Road ADIT, CPC Vs. Bengaluru 560 001 Bangalore PAN NO : AAECN9770H APPELLANT RESPONDENT Appellant by : Shri Ashish Kumar, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 11.04.2022 Date of Pronouncement : 11.04.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: The assessee h…

M/S. Nalpak Restaurants, Mysuru vs. Income Tax Officer, Ward-1(2), Mysore

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

ITA 10/BANG/2022[2019-20]Status: DisposedITAT Bangalore11 Apr 2022AY 2019-20

Bench: Shri Chandra Poojariassessment Year:2019-20

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.10/Bang/2022 M/s. Nalpak Restaurants, Mysuru IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “B’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year:2019-20 M/s. Nalpak Restaurants #2702, Gokulam Road ITO Ward-1(2) V.V. Mohalla Mysuru & Vs. Mysuru 570 002 CPC Bangalore PAN NO : AAFFN9875M APPELLANT RESPONDENT Appellant by : Ms. Sunaina Bhatia, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 11.04.2022 Date of Pronouncement : 11.04.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: The assessee has filed this appeal challenging the…

M/S. Hexagon Global It Services Private Limited, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 685/BANG/2021[2019-20]Status: DisposedITAT Bangalore11 Apr 2022AY 2019-20

Bench: Shri Chandra Poojariassessment Year:2019-20

For Appellant: N O N EFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

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

…ITA No.685/Bang/2021 M/s. Hexagon Global IT Services Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year:2019-20 M/s. Hexagon Global IT Services Pvt. Ltd. No.8, 3rd Floor Amar, 14th Main, Sector-V ADIT, CPC HSR Layout, Vs. Bangalore Bengaluru 560 102. PAN NO : AAACF9057D APPELLANT RESPONDENT Appellant by : N O N E Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 11.04.2022 Date of Pronouncement : 11.04.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: The assessee has fil…

Brindavan Roller Flour Mills Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 680/BANG/2021[2018-19]Status: DisposedITAT Bangalore11 Apr 2022AY 2018-19

Bench: Shri Chandra Poojariassessment Year:2018-19

For Appellant: Sri 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.680/Bang/2021 Brindavan Roller Flour Mills Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year:2018-19 Brindavan Roller Flour Mills Pvt. Ltd. Deputy 1/103, Ahuja Chambers Commissioner of Kumara Krupa Road Income-tax, CPC Vs. Bengaluru 560 001 Bangalore PAN NO : AABCB2416R APPELLANT RESPONDENT Appellant by : Sri Sandeep Chalapathy, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 11.04.2022 Date of Pronouncement : 11.04.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT…

Sanjana Flexipack Private Limited, Visakhapatnam vs. The CIT(Appeals), National Faceless Appeal Centre, Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 102/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam07 Apr 2022AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./I.T.A.No.102/Viz/2021 (ननधधारण वषा / Assessment Year : 2018-19) Sanjana Flexipack Private Limited Vs. Income Tax Officer Plot Np-84/3, D-Block Ward 1(1) Auto Nagar Visakhapatnam Visakhapatnam [Pan : Aatcs1423P] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri PV Madhusudana Rao, ARFor Respondent: Shri SPG Mudaliar, DR

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

…आयकरअपीऱीयअधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एऱ रेड्डी, न्याययक सदस्य एिं श्री एस बाऱाकृष्णन, ऱेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अऩीऱ सं./I.T.A.No.102/Viz/2021 (ननधधारण वषा / Assessment Year : 2018-19) Sanjana Flexipack Private Limited Vs. Income Tax Officer Plot NP-84/3, D-Block Ward 1(1) Auto Nagar Visakhapatnam Visakhapatnam [PAN : AATCS1423P] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अऩीऱधथी की ओर से/ Appellant by : Shri P…

Suresha, Ududpi vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 70/BANG/2022[2018-19]Status: DisposedITAT Bangalore07 Apr 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.70/Bang/2022 Suresha, Udupi IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2018-19 Suresha Gulabi Nilaya Thenka Bailu Deputy Bommarabettu Village Commissioner of Hiriadka Post Vs. Income-tax, CPC Udupi 576 113 Bangalore PAN NO : BHYPS4280A APPELLANT RESPONDENT Appellant by : Shri Sandeep Chalapathy, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 07.04.2022 Date of Pronouncement : 07.04.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal chall…

Hattigowda Narasegowda, Bengaluru vs. The Income Tax Officer, Ward-6(2)(1) Through the Assistant Director of Income Tax, CPC, Bengaluru

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

ITA 5/BANG/2022[2018-19]Status: DisposedITAT Bangalore07 Apr 2022AY 2018-19

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

For Appellant: Shri Joseph Verghese, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

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

…ITA No.5/Bang/2022 Hattigowda Narasegowda, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year:2018-19 Hattigowda Narasegowda No.90, 9th Cross, Sri Rama Mandira Road Kaveripura, Kamakshipalya ITO Ward-6(2)(1) Vs. Bengaluru 560 079 Bangalore PAN NO : ADDPN7138A APPELLANT RESPONDENT Appellant by : Shri Joseph Verghese, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 07.04.2022 Date of Pronouncement : 07.04.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed th…

Chandramouli, Mysuru vs. Assistant Director of Income Tax, CPC, Bengaluru

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

ITA 4/BANG/2022[2019-20]Status: DisposedITAT Bangalore07 Apr 2022AY 2019-20

Bench: Shri B.R. Baskaran

For Appellant: Shri Sachin H.S., A.RFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Dept

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

…ITA Nos.3 & 4/Bang/2022 Chandramouli, Mysore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.3 & 4/Bang/2022 Assessment Years: 2018-19 & 2019-20 Chandramouli No.748/3, Ganga Engineering Works Hunsur Road, Yelawal ADIT, CPC Vs. Mysuru Bangalore PAN NO :ADYPC4456H APPELLANT RESPONDENT Appellant by : Shri Sachin H.S., A.R. Respondent by : Shri Ganesh R Ghale, Standing Counsel for Dept. Date of Hearing : 07.04.2022 Date of Pronouncement : 07.04.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed these appeals challe…

Chandramouli, Mysore vs. Assistant Director of Income Tax, CPC, Bengaluru

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

ITA 3/BANG/2022[2018-19]Status: DisposedITAT Bangalore07 Apr 2022AY 2018-19

Bench: Shri B.R. Baskaran

For Appellant: Shri Sachin H.S., A.RFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Dept

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

M/S. Brush Tech India, Mysuru vs. Assistant Director of Income Tax, CPC, Bengaluru

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

ITA 2/BANG/2022[2019-20]Status: DisposedITAT Bangalore07 Apr 2022AY 2019-20

Bench: Shri B. R. Baskaranassessment Year:2019-20

For Appellant: Shri Sachin H.S., A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept

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

…ITA No.2/Bang/2022 M/s. Brush Tech India, Mysuru IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “B’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year:2019-20 M/s. Brush Tech India No.134, KIADB Industrial Area Koorgalli Yelawala Vs. ADIT, CPC Mysuru Bengaluru PAN NO : AABFB8490L APPELLANT RESPONDENT Appellant by : Shri Sachin H.S., A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 07.04.2022 Date of Pronouncement : 07.04.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed this appeal challenging the order passed by Ld…

Shantha Rao Gujju, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 158/BANG/2022[2019-20]Status: DisposedITAT Bangalore07 Apr 2022AY 2019-20

Bench: Shri B.R. Baskaran

For Appellant: N O N EFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Dept

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

…ITA Nos.157 & 158/Bang/2022 Shantha Rao Gujju, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “B’’BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA No.157 & 158/Bang/2022 Assessment Year: 2018-19 & 2019-20 Shantha Rao Gujju 10, 28th Cross, Bagalkunte Road Deputy Commissioner of Bengaluru 560 073 Vs. Income-tax, CPC Bangalore PAN NO : AOSPG8460N APPELLANT RESPONDENT Appellant by : N O N E Respondent by : Shri Ganesh R Ghale, Standing Counsel for Dept. Date of Hearing : 07.04.2022 Date of Pronouncement : 07.04.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed…

Shantha Rao Gujju, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 157/BANG/2022[2018-19]Status: DisposedITAT Bangalore07 Apr 2022AY 2018-19

Bench: Shri B.R. Baskaran

For Appellant: N O N EFor Respondent: Shri Ganesh R Ghale, Standing Counsel for Dept

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