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

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

CIT v. Gujarat State Road Transport Corpn

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

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

41 Taxmann.com 100High Court2014#118 most cited

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

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

540

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

Also referred to as

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

Sections most often in play

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

Issues it is cited on

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

Judgments citing CIT v. Gujarat State Road Transport Corpn

Sankalp Dyeing & Printing Mills Pvt. Ltd., Surat vs. Deputy Commissioner of Income Tax, Circle - 2(1)(2), Surat

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

ITA 45/SRT/2018[2014-15]Status: DisposedITAT Surat22 Mar 2022AY 2014-15

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…

Karpara Project Engineering Pvt. Ltd., Surat vs. The Deputy Commissioner of Income Tax, Circle-1(1)(2), Surat

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

ITA 309/SRT/2017[2014-15]Status: DisposedITAT Surat22 Mar 2022AY 2014-15

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

Ram Kumar Tomar, New Delhi vs. ITO Ward - 34(1), New Delhi

In the result appeal filed by the Assesses is allowed

ITA 1730/DEL/2020[2018-19]Status: DisposedITAT Delhi21 Mar 2022AY 2018-19

Bench: Shrianil Chaturvedi & Shri N. K. Choudhry(Through Video Conferencing) Ram Kumar Tomar, Vs. Ito, C-40, Shakti Nagar Extension, Ward-34(1), New Delhi D New Delhi Pan: Aadpt6457D (Appellant) (Respondent)

For Appellant: ShriAmitGoel, Ld. CAFor Respondent: ShriVipulKashyap

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRIANIL CHATURVEDI,ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER (Through Video Conferencing) Ram Kumar Tomar, Vs. ITO, C-40, Shakti Nagar Extension, Ward-34(1), New Delhi d New Delhi PAN: AADPT6457D (Appellant) (Respondent) Assessee by : ShriAmitGoel, Ld. CA ShriMohit Jain, Ld. CA Revenue by: ShriVipulKashyap, Ld. Sr. DR Date of Hearing 10/03/2022 Date of pronouncement 21/03/2022 O R D E R PER N.K. CHOUDHRY, J. M.: 1. The Assessee has preferred the instant appeal against the order dated 31.07.2020impugned herein passed by the Ld. Co…

M/S. Zion Hospitals and Research Centre Private Limited, Bengaluru vs. The Deputy Commissioner of Income Tax, Circle-7(1)(2), Bengaluru

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

ITA 448/BANG/2021[2019-20]Status: DisposedITAT Bangalore17 Mar 2022AY 2019-20

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2019-20 M/S. Zion Hospitals & Research Centre Pvt. Ltd., The Deputy No. 9, “Le Villa”, Commissioner Of Kirti Layout, Income Tax, Kammanahalli Main Road, Circle – 7 [1][2], Bangalore – 560 084. Vs. Bangalore. Pan: Aaacz4369G Appellant Respondent Assessee By : Shri V. Srinivasan, Advocate : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 17-03-2022 Date Of Pronouncement : 17-03-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 31.08.2021 U/S. 250 Passed By The National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Year 2019-20 On Following Grounds Of Appeal: “1. The Orders Of The Authorities Below In So Far As They Are Against The Appellant Are Opposed To Law. Equity, Weight Of Evidence, Probabilities, Facts & Circumstances Of The Case. 2. The Learned Commissioner Of Income Tax [Appeals] / National Faceless Appeal Centre [Nfac For Short] Is Not Justified In Upholding The Determination Of Total Loss Of Appellant In The Intimation U/S. 143[1] Of The Act, At Rs. 63,89,502/-As Against The Returned Loss Of Rs.

For Appellant: Shri V. Srinivasan, Advocate

Section 139(1)Section 143Section 143(1)Section 234BSection 250Section 36Section 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 M/s. Zion Hospitals and Research Centre Pvt. Ltd., The Deputy No. 9, “Le Villa”, Commissioner of Kirti Layout, Income Tax, Kammanahalli Main Road, Circle – 7 [1][2], Bangalore – 560 084. Vs. Bangalore. PAN: AAACZ4369G APPELLANT RESPONDENT Assessee by : Shri V. Srinivasan, Advocate : Shri Priyadarshi Mishra, Addl. Revenue by CIT (DR) Date of Hearing : 17-03-2022 Date of Pronouncement : 17-03-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present a…

Technocon Builders, Bangalore vs. Deputy Commissioner of Income Tax, Circle-2(2)(1) Represented by Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 59/BANG/2022[2018-19]Status: DisposedITAT Bangalore16 Mar 2022AY 2018-19

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2019-20 M/S. Technocon Builders, The Deputy # 337, Sf 8, Commissioner Of Karuna Complex, Income Tax, Sampige Road, Circle - 2 (2)(1), Malleshwaram, Vs. Bangalore. Bangalore – 560 003. Pan: Aaift3196L Appellant Respondent Assessee By : Shri Rajagopal, Ca : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 16-03-2022 Date Of Pronouncement : 16-03-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 22.11.2021 U/S. 250 Passed By The National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Year 2019-20 On Following Grounds Of Appeal: “1. The Impugned Order Passed By The Learned Commissioner Of Income Tax (Appeals) Under Section 250 Of The Income Tax Act, 1961 To The Extent Which Is Against The Appellant Is Opposed To Law, Without Jurisdiction, Weight Of Evidence, Probabilities, Facts & Circumstances Of The Case.

For Appellant: Shri Rajagopal, CA

Section 139(1)Section 143(1)Section 250Section 30Section 32Section 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 M/s. Technocon Builders, The Deputy # 337, SF 8, Commissioner of Karuna Complex, Income Tax, Sampige Road, Circle - 2 (2)(1), Malleshwaram, Vs. Bangalore. Bangalore – 560 003. PAN: AAIFT3196L APPELLANT RESPONDENT Assessee by : Shri Rajagopal, CA : Shri Priyadarshi Mishra, Addl. Revenue by CIT (DR) Date of Hearing : 16-03-2022 Date of Pronouncement : 16-03-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed…

Deepak Vasudev Rao, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 58/BANG/2022[2019-20]Status: HeardITAT Bangalore16 Mar 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri R.E. Balasubramanyam, A.RFor Respondent: Shri Sankar Ganesh K., D.R

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

…ITA No.57 & 58/Bang/2022 Shri Deepak Vasudev Rao, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.57 & 58/Bang/2022 Assessment Year: 2018-19 & 2019-20 Shri Deepak Vasudev Rao 3294, Ground Floor, Deputy Commissioner of 12th Main, HAL 2nd Stage Income-tax Vs. Bengaluru 560 008 CPC Bengaluru PAN NO :AANPR1014J APPELLANT RESPONDENT Appellant by : Shri R.E. Balasubramanyam, A.R. Respondent by : Shri Sankar Ganesh K., D.R. Date of Hearing : 15.03.2022 Date of Pronouncement : 16.03.2022 O R D E R PER…

Deepak Vasudev Rao, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bengaluru

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

ITA 57/BANG/2022[2018-19]Status: HeardITAT Bangalore16 Mar 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaran

For Appellant: Shri R.E. Balasubramanyam, A.RFor Respondent: Shri Sankar Ganesh K., D.R

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

M/S. Canadian International School Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-2(1)(1), Bangalore

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

ITA 55/BANG/2022[2019-20]Status: DisposedITAT Bangalore15 Mar 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2019-20

For Appellant: Ms. Sunaina Bhatia, A.RFor Respondent: Smt. Priyadarshini Mishra, D.R

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

…ITA No.55/Bang/2022 M/s. Canadian International School Pvt. Ltd., Bangalore 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 M/s. Canadian International School Pvt. Ltd. #8, Level-5, Prestige Nebula Cubbon Road, Opp. IT Office Building Vs. ACIT Circle 2(1)(1) & CPC Bengaluru 560 001 Bengaluru PAN NO : AACCC3383R APPELLANT RESPONDENT Appellant by : Ms. Sunaina Bhatia, A.R. Respondent by : Smt. Priyadarshini Mishra, D.R. Date of Hearing : 15.03.2022 Date of Pronouncement : 15.03.2022 O R…

Transact Bpo Services India Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 51/BANG/2022[2019-20]Status: DisposedITAT Bangalore14 Mar 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2019-20

For Appellant: Shri Mahesh, A.RFor Respondent: Shri Sankar Ganesh K., D.R

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

…ITA No.51/Bang/2022 Transact BPO Services India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2019-20 Transact BPO Services India Pvt. Ltd. Deputy Commissioner 44/1-1, Ward No.10, of Income-tax Industrial Suburb CPC, Bangalore Opp. Vaishnavi Saphire Mall Vs. Yeshwanthapura Bengaluru 560 022 PAN NO : AACCT9254G APPELLANT RESPONDENT Appellant by : Shri Mahesh, A.R. Respondent by : Shri Sankar Ganesh K., D.R. Date of Hearing : 14.03.2022 Date of Pronouncement : 14.03.2022…

Indauto Filters, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 48/BANG/2022[2018-19]Status: DisposedITAT Bangalore14 Mar 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2018-19

For Appellant: Shri K. Gururaj Acharya, A.RFor Respondent: Shri Sankar Ganesh K., D.R

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

…ITA No.48/Bang/2022 Indauto Filters, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2018-19 Indauto Filters Deputy Commissioner No.43/7, 3rd Floor, 15th Cross of Income-tax Between 4th & 6th Main CPC, Bangalore Malleshwaram Vs. Bengaluru 560 003 PAN NO : AAAFI6985Q APPELLANT RESPONDENT Appellant by : Shri K. Gururaj Acharya, A.R. Respondent by : Shri Sankar Ganesh K., D.R. Date of Hearing : 14.03.2022 Date of Pronouncement : 14.03.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBE…

N. T. Rahamathulla Khan Associates, Bengaluru vs. Assistant Director of Income Tax, CPC, Bengaluru

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

ITA 44/BANG/2022[2019-20]Status: DisposedITAT Bangalore11 Mar 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year: 2019-20

For Appellant: Shri Narendra Kumar Jain, A.RFor Respondent: Shri Sankar Ganesh K., D.R

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

…ITA No.44/Bang/2022 M/s. N.T. Rahamathulla Khan Associates, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2019-20 M/s. N.T. Rahamathulla Khan Associates 13/11, Pampa Mahakavi Road Deputy Commissioner of Bengaluru South Income-tax Vs. Bengaluru Circle-5(2)(1), CPC Bengaluru PAN NO :AABFN3550D APPELLANT RESPONDENT Appellant by : Shri Narendra Kumar Jain, A.R. Respondent by : Shri Sankar Ganesh K., D.R. Date of Hearing : 10.03.2022 Date of Pronouncement : 11.03.2022 O R D E R PER B.R.…

Karnataka State Electronics Development Corporation Limited, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is partly allowed

ITA 599/BANG/2021[2018-19]Status: DisposedITAT Bangalore11 Mar 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year :2018-19 M/S. Karnataka State Electronics Vs. The Deputy Commissioner Of Development Corporation Ltd., Income Tax, 2Nd Floor, Ttmc “A” Block, Cpc, Bengaluru. Bmtc, Shanthinagar, K. H. Road, Bengaluru–560 027. Pan : Aabck 6661 P Appellant Respondent Assessee By : Shri. Raghavendra R Chakravarthy, Ca Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 09.03.2022 Date Of Pronouncement : 11.03.2022 O R D E R

For Appellant: Shri. Raghavendra R Chakravarthy, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru

Section 10Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year :2018-19 M/s. Karnataka State Electronics Vs. The Deputy Commissioner of Development Corporation Ltd., Income Tax, 2nd Floor, TTMC “A” Block, CPC, Bengaluru. BMTC, Shanthinagar, K. H. Road, Bengaluru–560 027. PAN : AABCK 6661 P APPELLANT RESPONDENT Assessee by : Shri. Raghavendra R Chakravarthy, CA Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 09.03.2022 Date of Pronouncement : 11.03.2022 O R D E R Per N. V. Vasudevan,…

The Etikoppaka Coop Agricultural Industrial Society Limited, Visakhapatnam vs. Assistant Commissioner of Income Tax, Circle 2(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 260/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam08 Mar 2022AY 2017-18

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Shri Sankar Pandi, Sr.DR

Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (Through web-based video conferencing platform) BEFORE SHRI DUVVURU R L REDDY, HON’BLE JUDICIAL MEMBER & SHRI S. BALAKRISHNAN, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 260/VIZ/2021 (Asst. Year : 2017-18) The Etikoppaka Co-operative Vs. ACIT, Circle-2(1), Agricultural Industrial Society Visakhapatnam. Ltd., Darlapudi, Visakhapatnam PAN No. AAAAT 3378 F (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari, Advocate Department by : Shri Sankar Pandi, Sr.DR Date of hearing : 17/02/2022 Date of pronouncement : 09/03/2022 O R D E R PER S. BALAK…

Sangrila Nutri Food Products, Kanpur vs. ITO, Ward 2(2)(3), Kanpur

In the result, the appeal of the assessee stands allowed

ITA 99/LKW/2021[2019-2020]Status: DisposedITAT Lucknow08 Mar 2022AY 2019-2020

Bench: Shri T. S. Kapoorassessment Year:2019-20

Section 139(1)Section 43B

…I.T.A. No.99/Lkw/2021 Assessment year:2019-20 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment year:2019-20 M/s Sangrila Nutri Food Products Vs. Income Tax Officer, 7/189, Shyam Vatika, Ward-2(2)(3), Swaroop Nagar, Kanpur. Kanpur. PAN:ACZFS7814H (Appellant) (Respondent) Appellant by Shri P. K. Kapoor, C. A. Respondent by Shri Harish Gidwani, D. R. Date of hearing 08/02/2022 Date of pronouncement 08/03/2022 O R D E R This is an appeal filed by the assessee against the order of learned CIT(A) dated 18/08/2021. In this appeal the assess…

M/S S.K. Shoes and Boots Private Limited, Kanpur vs. The Income Tax Officer, Ward 2(3)(5), Kanpur

In the result, the appeal of the assessee stands allowed

ITA 110/LKW/2021[2018-2019]Status: DisposedITAT Lucknow08 Mar 2022AY 2018-2019

Bench: Shri T. S. Kapoorassessment Year:2018-19

Section 43B

…I.T.A. No.110/Lkw/2021 Assessment year:2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment year:2018-19 M/s S. K. Shoes and Boots Vs. Income Tax Officer, Private Limited, Ward-2(3)(5), 84/22, Fazalganj, Kanpur. Kanpur. PAN:AAUCS9604H (Appellant) (Respondent) Appellant by Shri Rakesh Garg, Advocate Respondent by Shri Harish Gidwani, D. R. Date of hearing 09/02/2022 Date of pronouncement 08/03/2022 O R D E R This is an appeal filed by the assessee against the order of learned CIT(A) dated 31/08/2021. In this appeal the assessee ha…

Alert Detective Force, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 33/BANG/2022[2018-19]Status: DisposedITAT Bangalore08 Mar 2022AY 2018-19

Bench: Shri N. V. Vasudevan & Shri B. R. Baskaranassessment Year : 2018-19 M/S. Alert Detective Force, Vs. Dcit, B 376, 9Th Cross, Peenya 1St Stage, Central Processing Centre, Ring Road, Peenya Industrial Area, Bengaluru. Bangalore – 560 058. Pan : Abcfa 0594 J Appellant Respondent Assessee By : Shri. Mahesh G, Ca Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 08.03.2022 Date Of Pronouncement : 08.03.2022 O R D E R Per N. V. Vasudevan: . V. Vasudevan

For Appellant: Shri. Mahesh G, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2018-19 M/s. Alert Detective Force, Vs. DCIT, B 376, 9th Cross, Peenya 1st Stage, Central Processing Centre, Ring Road, Peenya Industrial Area, Bengaluru. Bangalore – 560 058. PAN : ABCFA 0594 J APPELLANT RESPONDENT Assessee by : Shri. Mahesh G, CA Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 08.03.2022 Date of Pronouncement : 08.03.2022 O R D E R Per N. V. Vasudevan, Vice President : . V. Vasudevan, Vice President…

Pmgs India P. Ltd., Mumbai vs. ITO, Range-1(2)(4), Mumbai

Appeal of the assessee is allowed

ITA 1409/MUM/2021[2019-20]Status: DisposedITAT Mumbai07 Mar 2022AY 2019-20

For Appellant: Sh. M.M. Golvala, CAFor Respondent: Sh. R. A. Dhyani, Sr. DR

Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)

…आयकर अपीलीय अिधकरण मुंबई पीठ “ सी ” , मुंबई "ी िवकास अव"थी, "ाियक सद" एंव "ी एस "रफौर रहमान, लेखा सद" के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER आ.अ.सं.1409/मुं/2021 (िन.व.2019-20) PMGS India Pvt. Ltd. M/s. Kalyaniwalla & Mistry LLP, Esplanade House, 2nd Floor, 29, Hazarimal Somani Marg, Fort, Mumbai-400001 PAN: AAFCP8896B ...... अपीलाथ" /Appellant बनाम Vs. ITO, Range- 1(2)(4), Room No. 537, 5th Floor, Aayakar Bhavan, M.K. Road, Mumbai-400020. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant by : Sh.…

N.R. Kumaraswamy, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 26/BANG/2022[2018-19]Status: DisposedITAT Bangalore07 Mar 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2018-19

For Appellant: Smt. Mrinalini R., A.RFor Respondent: Shri Sankar Ganesh K., D.R

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

…ITA No.26/Bang/2022 N.R. Kumaraswamy, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2018-19 Shri N.R. Kumaraswamy, #15, New D’Souza Layout Kosakerehalli BSK 3rd Stage Vs. Asst. Director Income Tax Bangalore CPC, Bangalore PAN NO : ALWPK3713D APPELLANT RESPONDENT Appellant by : Smt. Mrinalini R., A.R. Respondent by : Shri Sankar Ganesh K., D.R. Date of Hearing : 07.03.2022 Date of Pronouncement : 07.03.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee has filed th…

Munireddy and Sons, Bangalore vs. Income Tax Officer, Ward-7(2)(2), Bangalore

In the result, appeals of the assessee are allowed

ITA 9/BANG/2022[2019-20]Status: DisposedITAT Bangalore02 Mar 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. G. Sathyanarayana, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.8 and 9/Bang/2022 Assessment Year : 2018-19 and 2019-20 Shri. Munireddy and Sons, Vs. ITO, No.09 (91/93/46) 3rd ‘A’ Cross, NGR Ward – 7(2)(2), Layout Roopena Agrahara, Bengaluru. Bengaluru – 560 068. PAN : ABXPJ 1260 D APPELLANT RESPONDENT Assessee by : Shri. G. Sathyanarayana, CA Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 02.03.2022 Date of Pronouncement : 02.03.2022 O R D E R Per N. V. Vasudevan, Vice President : er N. V. V…

Munireddy and Sons, Bangalore vs. Income Tax Officer, Ward-7(2)(2), Bangalore

In the result, appeals of the assessee are allowed

ITA 8/BANG/2022[2018-19]Status: DisposedITAT Bangalore02 Mar 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. G. Sathyanarayana, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B