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

M/S Kohinoor Elastics P Ltd, Indore vs. DCIT 2(1), Indore

In the result, appeal of the assessee is allowed

ITA 242/IND/2021[2017-18]Status: DisposedITAT Indore30 Mar 2022AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Pankaj Shah, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…ITA No.242/Ind/2021 A.Y. 2017-18 Page 1 of 6 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 M/s. Kohinoor Elastics Pvt. Ltd., vs. The DCIT 2(1), 50-51, Pologoud, Indore. Industrial Area, Indore – 452 015. [PAN – AAACK 7080 M] (Appellant) (Respondent) Appellant by : Shri Pankaj Shah, A.R. Respondent by : Shri R.P. Maurya, Sr. D.R. Date of hearing : 23.02.2022 Date of pronouncement : 30.03.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : Th…

Dwark Prasad Pathk, Indore vs. The ITO 5 (2) Indore, Indore

In the result, appeal of the assessee is allowed

ITA 241/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Ajay Singh Thakur, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43B

…ITA No.241/Ind/2021 A.Y. 2018-19 Page 1 of 6 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: 2018-19 Dwarka Prasad Pathak, vs. The Income Tax Officer 5(2), 24, Ram Nagar, Indore. Musakedi, Indore - 452 001. [PAN – AHUPP 5627 R] (Appellant) (Respondent) Appellant by : Shri Ajay Singh Thakur, A.R. Respondent by : Shri R.P. Maurya, Sr. D.R. Date of hearing : 23.02.2022 Date of pronouncement : 30.03.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : Thi…

Catayser Eduventures (India)P Ltd, Indore vs. The DCIT2(1) Indore, Indore

In the result, appeal of the assessee is allowed

ITA 240/IND/2021[2019-2020]Status: DisposedITAT Indore30 Mar 2022AY 2019-2020

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Nilesh Maheshwari, ARFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 139(1)Section 143(1)Section 234BSection 36(1)(va)Section 43B

…ITA No.240/Ind/2021 A.Y. 2019-20 Page 1 of 6 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: 2019-20 Catalyser Eduventures (India) P. Ltd., vs. The DCIT 2(1), 163, Catalyser House, Indore. Kanchanbagh, Near Geeta Bhawan Square, Indore - 452 001. [PAN – AAECC 0148 A] (Appellant) (Respondent) Appellant by : Shri Nilesh Maheshwari, AR Respondent by : Shri R.P. Maurya, Sr. D.R. Date of hearing : 23.02.2022 Date of pronouncement : 30.03.2022 O R D E R PER SU…

Catayser Eduventures (India)P Ltd, Indore vs. The DCIT2(1) Indore, Indore

In the result, appeal of the assessee is allowed

ITA 239/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Nilesh Maheshwari, ARFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 234BSection 36(1)(va)Section 43B

…ITA No.239/Ind/2021 A.Y. 2018-19 Page 1 of 6 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: 2018-19 Catalyser Eduventures (India) P. Ltd., vs. DCIT/ACIT 2(1), 163, Catalyser House, Indore. Kanchanbagh, Near Geeta Bhawan Square, Indore - 452 001. [PAN – AAECC 0148 A] (Appellant) (Respondent) Appellant by : Shri Nilesh Maheshwari, AR Respondent by : Shri R.P. Maurya, Sr. D.R. Date of hearing : 23.02.2022 Date of pronouncement : 30.03.2022 O R D E R PER S…

Komal Kumar Jain, Indore vs. DCIT, CPC Bangalore, Bangalore

In the result, appeal of the assessee is allowed

ITA 223/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri G.B. Agrawal, ARFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…ITA No.223/Ind/2021 A.Y. 2018-19 Page 1 of 5 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: 2018-19 Kamal Kumar Jain, vs. DCIT, 252, Vikram Tower, 1st Floor, Centralised Processing Centre Sapnasai Indo, (CPC), Bangalore. Madhya Pradesh – 452 001. [PAN – ABQPJ7287 D] (Appellant) (Respondent) Appellant by : Shri G.B. Agrawal, AR Respondent by : Shri R.P. Maurya, Sr. D.R. Date of hearing : 23.02.2022 Date of pronouncement : 30.03.2022 O R D E R PER SUCHIT…

M/S Bhaskar Prakashan Pvt. Ltd., Bhopal vs. The CIT, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 215/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri S.S. Deshpandey, CAFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43B

…ITA No.215/Ind/2021 A.Y. 2018-19 Page 1 of 5 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: 2018-19 Bhaskar Prakashan Pvt. Ltd., vs. Centralised Processing Centre, 16, Amar Stambh, (CPC), Bangalore. M.P. Nagar, Zone-I, Bhopal. [PAN – AAACB 6094 Q] (Appellant) (Respondent) Appellant by : Shri S.S. Deshpandey, CA Respondent by : Shri R.P. Maurya, Sr. D.R. Date of hearing : 23.02.2022 Date of pronouncement : 30.03.2022 O R D E R PER SUCHITRA KAMBLE, JUDIC…

Shiv Shakti Prakashan P Ltd, Bhopal vs. CPC Banglore, Banglore

In the result, appeal of the assessee is allowed

ITA 210/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri S.S. Deshpandey, CAFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 2Section 36Section 36(1)(va)Section 43B

…ITA No.210/IND/2021 A.Y. 2018-19 Page 1 of 5 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: 2018-19 Shiv Shakti Prakashan Pvt. Ltd., vs. Centralised Processing Centre, 16, Amar Stambh, (CPC), Bangalore. M.P. Nagar, Zone-I, Bhopal. [PAN – AAFCS 5451 F] (Appellant) (Respondent) Appellant by : Shri S.S. Deshpandey, CA Respondent by : Shri R.P. Maurya, Sr. D.R. Date of hearing : 23.02.2022 Date of pronouncement : 30.03.2022 O R D E R PER SUCHITRA KAMBLE, J…

M/S Candor Textiles P Ltd, Indore vs. DCIT 2(1), Indore

In the result, appeal of the assessee is allowed

ITA 189/IND/2021[2019-20]Status: DisposedITAT Indore30 Mar 2022AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Supriya Sharma, A.RFor Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…ITA No.189/Ind/2021 A.Y. 2019-20 Page 1 of 6 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: 2019-20 M/s Candor Textiles Pvt. Ltd., vs. DCIT – 2(1), Indore. 22/1, Village Shiv Nagar, Tejajji Nagar, Khandawa Road, Indore – 452 020. [PAN – AACCC 5572 C] (Appellant) (Respondent) Appellant by : Shri Supriya Sharma, A.R. Respondent by : Shri R.P. Maurya, Sr. D.R. Date of hearing : 24.02.2022 Date of pronouncement : 30.03.2022 O R D E R PER SUCHITRA KAMBLE, JUDI…

Shri Ghanshyamdas Pahuja, Indore vs. ACIT 4(1), Indore

In the result, appeal of the assessee is allowed

ITA 186/IND/2021[2019-20]Status: DisposedITAT Indore30 Mar 2022AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Ashish Goyal &For Respondent: Shri R.P. Maurya, Sr. D.R
Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43B

…ITA No.186/Ind/2021 A.Y. 2019-20 Page 1 of 5 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: 2019-20 Shri Ghanshyamdas Pahuja, vs. ACIT – 4(1), Indore. 360/1, SDA Compound, Musakhedi, Indore. [PAN – ADHPP 4389 B] (Appellant) (Respondent) Appellant by : Shri Ashish Goyal & Shri N.D. Patwa, ARs Respondent by : Shri R.P. Maurya, Sr. D.R. Date of hearing : 24.02.2022 Date of pronouncement : 30.03.2022 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER : This a…

Shri Vijendra Kumar Tiwari, Indore vs. The CIT NFAC, Delhi

In the result, appeal of the assessee is allowed

ITA 175/IND/2021[2018-19]Status: DisposedITAT Indore30 Mar 2022AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: NoneFor Respondent: Shri Ram Maurya, D.R
Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ITA No.175/Ind/2021 A.Y. 2018-19 Page 1 of 6 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: 2018-19 Shri Vijendra Kumar Tiwari, vs. CIT(A), NFAC 437, Talawali Chanda, Delhi. A.B. Road, Near Bhopal Motors, Dewas Naka Panchwati Colony, Indore – 452 010. [PAN – AEOPT 1213 N] (Appellant) (Respondent) Appellant by : None Respondent by : Shri Ram Maurya, D.R. Date of hearing : 24.02.2022 Date of pronouncement : 30.03.2022 O R D E R PER SUCHITRA KAMBLE, JUDIC…

Amit Singh, Bhiwadi (Alwar) vs. DCIT, CPC- Bengaluru

In the result, the appeal of the assessees is allowed

ITA 284/JPR/2021[2018-2019]Status: DisposedITAT Jaipur29 Mar 2022AY 2018-2019
For Appellant: Shri Rahish Mohammed (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a
Section 143(1)Section 2(24)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 284/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2018-19 DCIT, cuke Amit Singh M/s Amit Travels, A-13 Bhagat Singh Vs. CPC, Bangalore. Colony, Bhiwadi, Tizara, Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: CAWPS 4777 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rahish Mohammed (C.A.) jktLo dh…

Medopharmprivate Ltd, Chennai vs. ACIT, CPC, Bangalore

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

ITA 54/CHNY/2022[2018-19]Status: DisposedITAT Chennai29 Mar 2022AY 2018-19

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.54/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Medopharm Private Ltd., The Assistant Commissioner Of 25, Puliyur 2Nd Main Road, Trustpuram, Vs. Income Tax, Cpc, Kodambakkam, Chennai 600 024. Bengaluru 560 500. [Pan:Aadcm9459R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri M. Karunakaran, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 21.03.2022 घोषणा की तारीख /Date Of Pronouncement : 29.03.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 15.12.2021 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2018-19 On 22.10.2018 Admitting Nil Income. The Cpc, Bengaluru Has Completed The Assessment Under 2

For Appellant: Shri M. Karunakaran, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 139(1)Section 143(1)Section 36(1)(va)Section 43BSection 44A

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ 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.54/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/s. Medopharm Private Ltd., The Assistant Commissioner of 25, Puliyur 2nd Main Road, Trustpuram, Vs. Income Tax, CPC, Kodambakkam, Chennai 600 024. Bengaluru 560 500. [PAN:AADCM9459R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri M. Karunakaran, Advocate ""थ" की ओर से/Respon…

Roopa Sampath Kumar, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 624/BANG/2021[2019-20]Status: DisposedITAT Bangalore28 Mar 2022AY 2019-20

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2019-20 Ms. Roopa Sampath Kumar, The Assistant No. 103, Blue Cross Director Of Income Chambers, Tax, Infantry Road, Cpc, Bangalore – 560 Vs. Bangalore. 001. Pan: Ablpk3199A Appellant Respondent Assessee By : Shri Sandeep Chalapathy, Ca : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 28-03-2022 Date Of Pronouncement : 28-03-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 29.10.2021 U/S. 250 Passed By The National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Year 2019-20 On Following Grounds Of Appeal: “1. That The Order Of The Learned Commissioner Of Income Tax (Appeals) — Nfac, Delhi, In So Far Is Prejudicial To The Interest Of The Appellant, Is Bad & Erroneous In Law & Against The Facts & Circumstances Of The Case. 2. That The Learned Commissioner Of Income Tax (Appeals) - Nfac, Delhi Erred In Law & On Facts In Confirming The Addition Of Employees' Contribution Towards Provident Fund & Employees' State Insurance Of Rs.5,17,229/- Without

For Appellant: Shri Sandeep Chalapathy, CA
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2019-20 Ms. Roopa Sampath Kumar, The Assistant No. 103, Blue Cross Director of Income Chambers, Tax, Infantry Road, CPC, Bangalore – 560 Vs. Bangalore. 001. PAN: ABLPK3199A APPELLANT RESPONDENT Assessee by : Shri Sandeep Chalapathy, CA : Shri Priyadarshi Mishra, Addl. Revenue by CIT (DR) Date of Hearing : 28-03-2022 Date of Pronouncement : 28-03-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed by assessee again…

Sharda Oil Industries Pvt. Ltd., Agra vs. Jurisdictional Officer, Circle-2(1)(1), Agra

In the result all the appeals filed by the

ITA 62/AGR/2021[2018-19]Status: DisposedITAT Agra22 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

…urt 06.09.2018 Bharat Hotels ITA 271/2005 Ravindra Bharti A.K. Chandra 10 ITR 417 Kerala High Court CIT Vs. Merchem (2015) 6 taxmann 119 South India Enterprises 108 taxmann 322 Popular Vehicles and services (P) Ltd. (2018) Gujarat High Court 2014 95ITC GSRTC 41 Taxmann.com 100 Madras High Court 2015 100 Taxmann.Com 244 In view of the dichotomy en-controversies existing 2014 we amendment came above which as per notes on clauses as per the finance act, starts with EXPLANATION V —''FOR THE REMOVAL OF DOUBTS" IT IS CLARIFICATORY CURATIVE INTENDED TO SET AT REST THE CONTROVERSY IT IS DOES NOT BRING FORTH ANY SUBSTA…

Karam Udhog, Agra vs. J.A.O., Dy. CIT.., Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 112/AGR/2021[2019-20]Status: DisposedITAT Agra22 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

…urt 06.09.2018 Bharat Hotels ITA 271/2005 Ravindra Bharti A.K. Chandra 10 ITR 417 Kerala High Court CIT Vs. Merchem (2015) 6 taxmann 119 South India Enterprises 108 taxmann 322 Popular Vehicles and services (P) Ltd. (2018) Gujarat High Court 2014 95ITC GSRTC 41 Taxmann.com 100 Madras High Court 2015 100 Taxmann.Com 244 In view of the dichotomy en-controversies existing 2014 we amendment came above which as per notes on clauses as per the finance act, starts with EXPLANATION V —''FOR THE REMOVAL OF DOUBTS" IT IS CLARIFICATORY CURATIVE INTENDED TO SET AT REST THE CONTROVERSY IT IS DOES NOT BRING FORTH ANY SUBSTA…

Prem Motors Private Limited, Gwalior vs. Jurisdictional Assessing Officer, DCIT/ACIT, Circle1(1), Gwalior

In the result all the appeals filed by the

ITA 100/AGR/2021[2019-20]Status: DisposedITAT Agra22 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

…urt 06.09.2018 Bharat Hotels ITA 271/2005 Ravindra Bharti A.K. Chandra 10 ITR 417 Kerala High Court CIT Vs. Merchem (2015) 6 taxmann 119 South India Enterprises 108 taxmann 322 Popular Vehicles and services (P) Ltd. (2018) Gujarat High Court 2014 95ITC GSRTC 41 Taxmann.com 100 Madras High Court 2015 100 Taxmann.Com 244 In view of the dichotomy en-controversies existing 2014 we amendment came above which as per notes on clauses as per the finance act, starts with EXPLANATION V —''FOR THE REMOVAL OF DOUBTS" IT IS CLARIFICATORY CURATIVE INTENDED TO SET AT REST THE CONTROVERSY IT IS DOES NOT BRING FORTH ANY SUBSTA…

Vishal Fashions Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, CPC, Bengaluru

In the result, the appeal of the assessee is dismissed

ITA 203/SRT/2021[2018-19]Status: DisposedITAT Surat22 Mar 2022AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Vishal Fashions Pvt. Ltd., The Dcit, Cpc, Vishal House, Next To Gautam Bangalore. Vs. Market, Kamela Darwaja, Ring Road, Surat-395002. Pan : Aaacv8087F Appellant Respondednt

Section 139Section 142Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Vishal Fashions Pvt. Ltd., The DCIT, CPC, Vishal House, Next to Gautam Bangalore. Vs. Market, Kamela Darwaja, Ring Road, Surat-395002. PAN : AAACV8087F APPELLANT RESPONDEDNT Appellant by Shri Rasesh Shah, CA Respondent by Shri Sita Ram Meena, Sr.DR Date of hearing 25/02/2022 Date of pronouncement 22/03/2022 O R D E R PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal filed by the assessee is directed against the order of Learned Commissioner of In…

Tamannu Internationals P Ltd, Surat vs. The ITO, Ward, 2(1) (4), Surat

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

ITA 156/SRT/2021[2017-18]Status: DisposedITAT Surat22 Mar 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) 1 Karpara Project Engineering P. Ltd., Vs. The Deputy Commissioner 405, Sns Platina, Of Income Tax, Circle- Near Reliance Market, 1(1)(2), Surat. Behind J.H.Ambani School, Above Surat People’S Bank, Vesu, Surat – 395007. Pan: Aabck 8206 Aq Represented By Miss Chaitali Shah Ca Represented By Miss Anupma Singla Sr Dr 2 Sankalp Dyeing & Printing Mills Pvt. Vs. The Deputy Commissioner Ltd., Of Income Tax, Circle- Plot No.268, Road No.2, Gidc, Sachin, 2(1)(2), Surat. Surat. Pan: Aahcs 3980 P Represented By Represented By Sh Manish Malpani Ca Miss Anupma Singla Sr Dr 3 The Udhna Udyognagar Sahakari Vs. The Assistant Commissioner Sangh Ltd., Of Income Tax, Circle-1(2), Central Road No.10, Surat. P.O.Box No.1224, Udhyognagar, Udhna, Surat – 394 210. Pan: Aaaat 2932 K Represented By Represented By Sh. Rushi Parekh Ca Miss Anupma Singla Sr Dr 4 Riddhi Siddhi Prints Pvt Ltd., Vs. The Assistant Commissioner 75-1 & 75-2, Of Income Tax, Circle-2(1) G.I.D.C., Pandesara, (2), Surat. Surat – 394221. Pan: Aaccr 7050 C Represented By Represented By Miss Richa Toshniwal Ca Miss Anupma Singla Sr Dr Tamanna Internationals Pvt. Ltd. & (04) Others.

Section 143(2)Section 254(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) 1 Karpara Project Engineering P. Ltd., Vs. The Deputy Commissioner 405, SNS Platina, of Income Tax, Circle- Near Reliance Market, 1(1)(2), Surat. Behind J.H.Ambani School, Above Surat People’s Bank, Vesu, Surat – 395007. PAN: AABCK 8206 AQ Represented by Miss Chaitali Shah CA Represented by Miss Anupma Singla Sr DR 2 Sankalp Dyeing & Printing Mills Pvt. Vs. The Deputy Commissioner Ltd., of Income Tax, Circle- Plot No.268, Road No.2, GIDC, Sachin, 2…

Riddhi Siddhi Prints Pvt Ltd., Surat vs. Assistant Commisioner of Income Tax, Cir.2(1)(2), Surat

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

ITA 149/SRT/2021[2017-18]Status: DisposedITAT Surat22 Mar 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) 1 Karpara Project Engineering P. Ltd., Vs. The Deputy Commissioner 405, Sns Platina, Of Income Tax, Circle- Near Reliance Market, 1(1)(2), Surat. Behind J.H.Ambani School, Above Surat People’S Bank, Vesu, Surat – 395007. Pan: Aabck 8206 Aq Represented By Miss Chaitali Shah Ca Represented By Miss Anupma Singla Sr Dr 2 Sankalp Dyeing & Printing Mills Pvt. Vs. The Deputy Commissioner Ltd., Of Income Tax, Circle- Plot No.268, Road No.2, Gidc, Sachin, 2(1)(2), Surat. Surat. Pan: Aahcs 3980 P Represented By Represented By Sh Manish Malpani Ca Miss Anupma Singla Sr Dr 3 The Udhna Udyognagar Sahakari Vs. The Assistant Commissioner Sangh Ltd., Of Income Tax, Circle-1(2), Central Road No.10, Surat. P.O.Box No.1224, Udhyognagar, Udhna, Surat – 394 210. Pan: Aaaat 2932 K Represented By Represented By Sh. Rushi Parekh Ca Miss Anupma Singla Sr Dr 4 Riddhi Siddhi Prints Pvt Ltd., Vs. The Assistant Commissioner 75-1 & 75-2, Of Income Tax, Circle-2(1) G.I.D.C., Pandesara, (2), Surat. Surat – 394221. Pan: Aaccr 7050 C Represented By Represented By Miss Richa Toshniwal Ca Miss Anupma Singla Sr Dr Tamanna Internationals Pvt. Ltd. & (04) Others.

Section 143(2)Section 254(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) 1 Karpara Project Engineering P. Ltd., Vs. The Deputy Commissioner 405, SNS Platina, of Income Tax, Circle- Near Reliance Market, 1(1)(2), Surat. Behind J.H.Ambani School, Above Surat People’s Bank, Vesu, Surat – 395007. PAN: AABCK 8206 AQ Represented by Miss Chaitali Shah CA Represented by Miss Anupma Singla Sr DR 2 Sankalp Dyeing & Printing Mills Pvt. Vs. The Deputy Commissioner Ltd., of Income Tax, Circle- Plot No.268, Road No.2, GIDC, Sachin, 2…

The Udhna Udyognagar Sahakari Sangh Ltd., Surat vs. Asstt. Commissioner of Income Tax, Cir. 1(2), Surat

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

ITA 106/SRT/2021[2017-18]Status: DisposedITAT Surat22 Mar 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) 1 Karpara Project Engineering P. Ltd., Vs. The Deputy Commissioner 405, Sns Platina, Of Income Tax, Circle- Near Reliance Market, 1(1)(2), Surat. Behind J.H.Ambani School, Above Surat People’S Bank, Vesu, Surat – 395007. Pan: Aabck 8206 Aq Represented By Miss Chaitali Shah Ca Represented By Miss Anupma Singla Sr Dr 2 Sankalp Dyeing & Printing Mills Pvt. Vs. The Deputy Commissioner Ltd., Of Income Tax, Circle- Plot No.268, Road No.2, Gidc, Sachin, 2(1)(2), Surat. Surat. Pan: Aahcs 3980 P Represented By Represented By Sh Manish Malpani Ca Miss Anupma Singla Sr Dr 3 The Udhna Udyognagar Sahakari Vs. The Assistant Commissioner Sangh Ltd., Of Income Tax, Circle-1(2), Central Road No.10, Surat. P.O.Box No.1224, Udhyognagar, Udhna, Surat – 394 210. Pan: Aaaat 2932 K Represented By Represented By Sh. Rushi Parekh Ca Miss Anupma Singla Sr Dr 4 Riddhi Siddhi Prints Pvt Ltd., Vs. The Assistant Commissioner 75-1 & 75-2, Of Income Tax, Circle-2(1) G.I.D.C., Pandesara, (2), Surat. Surat – 394221. Pan: Aaccr 7050 C Represented By Represented By Miss Richa Toshniwal Ca Miss Anupma Singla Sr Dr Tamanna Internationals Pvt. Ltd. & (04) Others.

Section 143(2)Section 254(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) 1 Karpara Project Engineering P. Ltd., Vs. The Deputy Commissioner 405, SNS Platina, of Income Tax, Circle- Near Reliance Market, 1(1)(2), Surat. Behind J.H.Ambani School, Above Surat People’s Bank, Vesu, Surat – 395007. PAN: AABCK 8206 AQ Represented by Miss Chaitali Shah CA Represented by Miss Anupma Singla Sr DR 2 Sankalp Dyeing & Printing Mills Pvt. Vs. The Deputy Commissioner Ltd., of Income Tax, Circle- Plot No.268, Road No.2, GIDC, Sachin, 2…