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).

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 (41 Taxmann.com 100)

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.

Antony Commercial Vehicle Private Limited, Navi Mumbai vs. DCIT, Circle 15(1)(1), Mumbai

In the result, the appeal by the assessee is dismissed

ITA 1704/MUM/2021[2018 -19]Status: DisposedITAT Mumbai14 Sept 2023

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Manoj Kumar Sinha

Section 143(1)Section 250Section 254(1)Section 254(2)Section 36(1)(iv)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA no.1704/Mum./2021 (Assessment Year : 2018–19) Antony Commercial Vehicle Pvt. Ltd. 903, 904, 905, 9th Floor NMS Titanium, Sector–15, Plot no.74 ……………. Appellant Belapur, Navi Mumbai 400 614 PAN – AAJCA4028Q v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–15(1)(1), Mumbai Assessee by : None Revenue by : Shri Manoj Kumar Sinha Date of Hearing – 13/09/2023 Date of Order – 14/09/2023 O R D E R PER SANDEEP SINGH KARHAIL, J.M. The present appeal has bee…

M/S Kanaka Polypack Private Limited, Aluva vs. ACIT Corporate Circle 1(1), Kochi

In the result, appeal of the assessee is dismissed

ITA 876/COCH/2022[2018-19]Status: DisposedITAT Cochin08 Mar 2023AY 2018-19

Bench: Shri George George K & Ms. Padmavathy Sassessment Year :2018-19 M/S. Kanaka Polypack Private Limited, Acit, Vs. Xvi, Keezhmad Panchayat, Corporate Circle - 1(1), Ashokapuram,Aluva, Kochi – 682 018. Ernakulam District, Kerala – 683 101. Pan :Aafck 1498 J Assessee Respondent

For Appellant: Shri. Manu Kurian, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR

Section 139(1)Section 143(1)Section 154Section 34(1)(iv)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH :COCHIN BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment Year :2018-19 M/s. Kanaka Polypack Private Limited, ACIT, Vs. XVI, Keezhmad Panchayat, Corporate Circle - 1(1), Ashokapuram,Aluva, Kochi – 682 018. Ernakulam District, Kerala – 683 101. PAN :AAFCK 1498 J ASSESSEE RESPONDENT Assessee by : Shri. Manu Kurian, CA Revenue by : Smt. J M Jamuna Devi, Sr. AR. Date of hearing : 28.02.2023 Date of Pronouncement : 08.03.2023 O R D E R Per Padmavathy S, Accountant Member This appeal by the assessee is against the order passed…

Lioyd Healthcare Pvt Ltd, Mumbai vs. DCIT (CPC) Bangalore, Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 2342/MUM/2022[2018-19]Status: DisposedITAT Mumbai23 Feb 2023AY 2018-19

Bench: Shri Kuldip Singh () & Shri S Rifaur Rahman () Lloyd Healthcare Pvt Ltd Vs Dcit (Cpc), Bangalore Unit No.3A, Wing B, 2Nd Floor Aayakar Bhavan, Mumbai- Times Square, Marol 400 020 Andheri Kurla Road Andheri East, Mumbai-400 059 Pan : Aaccl1129L Appellant Respondent

Section 143(1)Section 143(1)(a)Section 234ASection 36Section 36(1)(va)

…1 ITA 2342/Mum/2022 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH (JUDICIAL MEMBER) AND SHRI S RIFAUR RAHMAN (ACCOUNTANT MEMBER) Lloyd Healthcare Pvt Ltd vs DCIT (CPC), Bangalore Unit No.3A, Wing B, 2nd Floor Aayakar Bhavan, Mumbai- Times Square, Marol 400 020 Andheri Kurla Road Andheri East, Mumbai-400 059 PAN : AACCL1129L APPELLANT RESPONDENT Assessee represented by Shri Bhupendra Shah Department represented by Shri Manoj Kumar Sinha, (Sr. AR) Date of hearing 09/01/2023 Date of pronouncement 23/02/2023 ORDER PER: KULDIP SINGH (JM): The Appellant, Lloyd Healthcare Pvt…

Doddaiah Kavitha, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is dismissed

ITA 952/BANG/2022[2018-19]Status: DisposedITAT Bangalore02 Feb 2023AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 Ms. Doddaiah Kavitha, Vs. Dcit, No.1/1, 57Th ‘D’ Cross, 3Rd Block, Central Processing Centre, Rajajinagar, Bengaluru. Bengaluru – 560 010. Pan : Boypk 6785 B Appellant Respondent Assessee By : Shri. Manishankar S, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel Date Of Hearing : 31.01.2023 Date Of Pronouncement : 02.02.2023 O R D E R This Is An Appeal By The Assessee Against The Order Dated 26.07.2022 Of Nfac, Delhi, Relating To Assessment Year 2018-19. 2. The Issue Involved In This Appeal Is As To Whether The Employees’ Contribution To Provident Fund & Employees State Insurance Which The Employer Deducts & Pays Over To The Concerned Authorities Beyond The Date Prescribed For Payment Of Such Contribution But Nevertheless The Contribution Has Been Paid Within The Due Date Prescribed For Filing Return Of Income U/S.139(1) Of The Income Tax Act, 1961, Can Be Allowed As Deduction By Applying The Second Proviso To Sec.43B Of The Act. 3. In So Far As The Question Whether The Employees Contribution To Provident Fund & Employees State Insurance Which The Employer Deducts & Pays Over To The Concerned Authorities Beyond The Date Prescribed For Page 2 Of 6

For Appellant: Shri. Manishankar S, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel

Section 139(1)Section 2(24)(x)Section 34(1)(iv)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - A” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2018-19 Ms. Doddaiah Kavitha, Vs. DCIT, No.1/1, 57th ‘D’ Cross, 3rd Block, Central Processing Centre, Rajajinagar, Bengaluru. Bengaluru – 560 010. PAN : BOYPK 6785 B APPELLANT RESPONDENT Assessee by : Shri. Manishankar S, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel Date of hearing : 31.01.2023 Date of Pronouncement : 02.02.2023 O R D E R This is an appeal by the assessee against the order dated 26.07.2022 of NFAC, Delhi, relating to Assessment Year 2018-19. 2. The issue involv…

Gannon Dunkerley & Co Ltd, Mumbai vs. Dy Commissioner of Income Tax Circle-1(1)(1), Mumbai

ITA 2228/MUM/2022[2019-20]Status: DisposedITAT Mumbai22 Dec 2022AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2019-2020 Gannon Dunkerley & Co. Ltd, Dy. Cit, Circle-1(1)(1), 3Rd Floor, New Excelsior Aayakar Bhavan, Building Ak Nayak Marg, Fort, Vs. Mumbai-400020. Mumbai-400 001. Pan No. Aaacg 1846 P Appellant Respondent : Assessee By Mr. Babulal Sharma, Ar : Revenue By Mr. Sanjay Vishwas Rao Deshmukh, Dr Date Of Hearing : 02/11/2022 Date Of Pronouncement : 22/12/2022

For Respondent: Assessee by Mr. Babulal Sharma, AR

Section 2(24)(x)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2019-2020 Gannon Dunkerley & Co. Ltd, Dy. CIT, Circle-1(1)(1), 3rd floor, New Excelsior Aayakar Bhavan, Building AK Nayak Marg, Fort, Vs. Mumbai-400020. Mumbai-400 001. PAN No. AAACG 1846 P Appellant Respondent : Assessee by Mr. Babulal Sharma, AR : Revenue by Mr. Sanjay Vishwas Rao Deshmukh, DR Date of Hearing : 02/11/2022 Date of pronouncement : 22/12/2022 ORDER PER OM PRAKASH KANT, AM This appeal has been preferred by the assessee against th…

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

In the result, the appeal of the assessee is dismissed

ITA 49/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad20 Dec 2022AY 2015-16

For Appellant: Written SubmissionFor Respondent: Shri Rajdeep Singh, Sr. D.R

Section 143(3)Section 36Section 36(1)(va)Section 43B

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Shri Patel Mahendrabhai The ITO, Aditbhai (HUF), Ward-7(2)(3), Ahmedabad Vs Ahmedabad PAN: AAEHP0767R (Respondent) (Appellant) Assessee by: Written Submission Revenue by: Shri Rajdeep Singh, Sr. D.R. Date of hearing : 19-12-2022 Date of pronouncement : 20-12-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-7, Ahmedab…

Siddhi Vinayak Knots & Prints Private Limited, Surat vs. Pr. CIT-2, Surat

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

ITA 58/SRT/2022[2017-18]Status: DisposedITAT Surat12 Dec 2022AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.58/Srt/2022 "नधा"रणवष"/Assessment Year: (2017-18) (Physical Court Hearing) Siddhi Vinayak Knots & Prints Pvt. Ltd. Vs. The Pcit-2, A-26, Central Park, Gidc, Pandesara Surat. S.O., Pandesara, Surat-394221. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamcs4421L

Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.58/SRT/2022 "नधा"रणवष"/Assessment Year: (2017-18) (Physical Court Hearing) Siddhi Vinayak Knots & Prints Pvt. Ltd. Vs. The PCIT-2, A-26, Central Park, GIDC, Pandesara Surat. S.O., Pandesara, Surat-394221. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAMCS4421L Assessee by Shri Rasesh Shah, CA Respondent by Shri Asish Pophare, CIT-DR 09/12/2022 Date of Hearing Date of Pronouncement 19/12/2022 आदेश / O R D E R PER DR. A. L. SAINI, AM: By way of this appeal, the assessee a…

Gangaram Bhavanigulam Varma, Vapi vs. Income Tax Officer, Vapi Ward-1, Vapi

In the result, the appeal of the assessee is dismissed

ITA 164/SRT/2022[2018-19]Status: HeardITAT Surat07 Dec 2022AY 2018-19

Section 143(3)Section 254(1)Section 36(1)(va)

…आयकर अपील"य अ"धकरण, सुरत "यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT “SMC” BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आ.अ.सं./ITA No.164/SRT/2022 (AY 2018-19) (Hearing in Physical Court) Gangaram Bhavangulam Income Tax Officer, Varma, Rbl/6/161 Manda Ward-1 Vapi, 8th Floor, Vs Colony, Post Manda Sarigam- Fortune Square-II, 396155 Above TBZ, Chala, Vapi- PAN : AFVPV 7770 C 396191 अपीलाथ"/Appellant ""यथ" /Respondent "नधा"रती क" ओर से /Assessee by None राज"व क" ओर से /Revenue by Shri Vinod Kumar, Sr-DR सुनवाई की तारीख/Date of hearing 07.12.2022 उ"घोषणा क" तार"ख/Date of 07.12.2022 pronouncem…

M/S. Suresh Electricals, Bellary vs. The Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, appeal of the assessee is dismissed

ITA 724/BANG/2022[2018-19]Status: DisposedITAT Bangalore25 Nov 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 M/S. Suresh Electricals, Vs. Dcit, Ward No.25, Cmc T. S. No.227, Tilak Cpc, Nagar, Khb Colony, Bengaluru. Bellary – 583 101. Pan : Abyfs 9751 M Appellant Respondent Assessee By : Shri. B. S. Balachandran, Advocate Revenue By : Shri. Ganesh R. Ghale, Standing Counsel Date Of Hearing : 23.11.2022 Date Of Pronouncement : 24.11.2022 O R D E R This Is An Appeal By The Assessee Directed Against The Order Of Nfac, Delhi, Dated 12.07.2022, Relating To Assessment Year 2018-19. 2. The Only Issue That Arises For Consideration In This Appeal Is As To Whether The Revenue Authorities Were Justified In Disallowing Payment Made To Esi/Pf Being Employees’ Share Of Contribution Under Section 36(1)(Va) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). 3. In This Regard, It Is Pertinent To Note That The Employee Provident Fund & Miscellaneous Provisions Act, 1952 Was Promulgated To Provide For Such Institution Of Provident Funds, Pension Fund & Deposit-Linked Insurance Fund For Employees In Factories & Other Establishments. It Aims To Build Adequate Retirement Corpus For The Salaried Class Of Employees. The Fund Includes Contributions From The Employer & Employee Both, Page 2 Of 14

For Appellant: Shri. B. S. Balachandran, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel

Section 2Section 2(24)(x)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2018-19 M/s. Suresh Electricals, Vs. DCIT, Ward No.25, CMC T. S. No.227, Tilak CPC, Nagar, KHB Colony, Bengaluru. Bellary – 583 101. PAN : ABYFS 9751 M APPELLANT RESPONDENT Assessee by : Shri. B. S. Balachandran, Advocate Revenue by : Shri. Ganesh R. Ghale, Standing Counsel Date of hearing : 23.11.2022 Date of Pronouncement : 24.11.2022 O R D E R This is an appeal by the assessee directed against the order of NFAC, Delhi, dated 12.07.2022, relating to Assessment Year 2018-19. 2. The only…

Bhoruka Fabcons Private Limited, Mysuru vs. The Assistant Director of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is dismissed

ITA 910/BANG/2022[2020-21]Status: DisposedITAT Bangalore24 Nov 2022AY 2020-21

Bench: Shri N. V. Vasudevanassessment Year : 2020-21 M/S. Bhoruka Fabcons Pvt. Ltd., Vs. The Assistant Director Of Income Tax, No.427E, Hebbal Industrial Area, Cpc, Mysuru – 570 016. Bengaluru. Pan : Aaccb 9377 N Appellant Respondent Assessee By : Shri. Bhargava S. N, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel Date Of Hearing : 23.11.2022 Date Of Pronouncement : 24.11.2022 O R D E R This Is An Appeal By The Assessee Directed Against The Order Of Nfac, Delhi, Dated 28.07.2022, Relating To Assessment Year 2020-21. 2. The Only Issue That Arises For Consideration In This Appeal Is As To Whether The Revenue Authorities Were Justified In Disallowing Payment Made To Esi/Pf Being Employees’ Share Of Contribution Under Section 36(1)(Va) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). 3. In This Regard, It Is Pertinent To Note That The Employee Provident Fund & Miscellaneous Provisions Act, 1952 Was Promulgated To Provide For Such Institution Of Provident Funds, Pension Fund & Deposit-Linked Insurance Fund For Employees In Factories & Other Establishments. It Aims To Build Adequate Retirement Corpus For The Salaried Class Of Employees. The Fund Includes Contributions From The Employer & Employee Both, Calculated In The Prescribed Manner Under The Relevant Act. As Per Page 2 Of 13

For Appellant: Shri. Bhargava S. N, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel

Section 2Section 2(24)(x)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2020-21 M/s. Bhoruka Fabcons Pvt. Ltd., Vs. The Assistant Director of Income Tax, No.427E, Hebbal Industrial Area, CPC, Mysuru – 570 016. Bengaluru. PAN : AACCB 9377 N APPELLANT RESPONDENT Assessee by : Shri. Bhargava S. N, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel Date of hearing : 23.11.2022 Date of Pronouncement : 24.11.2022 O R D E R This is an appeal by the assessee directed against the order of NFAC, Delhi, dated 28.07.2022, relating to Assessment Year 2020-21. 2. The…

Chase Security, Bangalore vs. Income Tax Officer, Ward-6(3)(1), Bangalore

In the result, appeal of the assessee is dismissed

ITA 796/BANG/2022[2018-19]Status: DisposedITAT Bangalore23 Nov 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 M/S. Chase Security, Vs. The Ito, No.16/A, 1St Floor, Millar Tank Bund Ward – 6(3)(1), Cpc, Road, Vasanth Nagar, Bengaluru. Bengaluru – 560 052. Pan : Aaefc 2412 L Appellant Respondent Assessee By : Smt. Sheethal Borkar, Advocate Revenue By : Shri. Ganesh R. Ghale, Standing Counsel Date Of Hearing : 21.11.2022 Date Of Pronouncement : 23.11.2022 O R D E R This Is An Appeal By The Assessee Directed Against The Order Dated 29.04.2021 By The Nfac, Delhi Relating To Assessment Year 2018-19. 2. The Only Issue That Arises For Consideration In This Appeal Is As To Whether The Revenue Authorities Were Justified In Disallowing Payment Made To Esi/Pf Being Employees’ Share Of Contribution Under Section 36(1)(Va) Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). 3. In This Regard, It Is Pertinent To Note That The Employee Provident Fund & Miscellaneous Provisions Act, 1952 Was Promulgated To Provide For Such Institution Of Provident Funds, Pension Fund & Deposit-Linked Insurance Fund For Employees In Factories & Other Establishments. It Aims To Build Adequate Retirement Corpus For The Salaried Class Of Employees. The Fund Includes Contributions From The Employer & Employee Both, Page 2 Of 14

For Appellant: Smt. Sheethal Borkar, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel

Section 2Section 2(24)(x)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2018-19 M/s. Chase Security, Vs. The ITO, No.16/A, 1st Floor, Millar Tank Bund Ward – 6(3)(1), CPC, Road, Vasanth Nagar, Bengaluru. Bengaluru – 560 052. PAN : AAEFC 2412 L APPELLANT RESPONDENT Assessee by : Smt. Sheethal Borkar, Advocate Revenue by : Shri. Ganesh R. Ghale, Standing Counsel Date of hearing : 21.11.2022 Date of Pronouncement : 23.11.2022 O R D E R This is an appeal by the assessee directed against the order dated 29.04.2021 by the NFAC, Delhi relating to Assessment Year 201…

Kema Logistics and Manufacturers Pvt Ltd, Nagpur vs. Deputy Commissioner of Income Tax, CPC, Banglore

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

ITA 124/NAG/2021[2017-18]Status: DisposedITAT Nagpur15 Nov 2022AY 2017-18

Bench: S.S.Viswanethra Ravi & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.124/Nag/2021 िनधा"रण वष" / Assessment Year : 2017-18 Kema Logistics & The Dcit, Cpc, Manufacturers Pvt. Ltd, Vs Bangalore. 80B, Shivaji Nagar, Nagpur. Pan: Aabck 6785 E Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri G.J.Ninawe – Dr Date Of Hearing 09/11/2022 Date Of Pronouncement 15/11/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Commissioner Of Income Tax Appeal, (Nfac) Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Passed On 02.08.2021. The Assessee Has Raised The Following Grounds Of Appeal: “1) The Hon'Ble Cit (Appeals) Erred In Law & On Facts By Dismissing The Appeal On The Ground That Epf Has Not Been Paid As Appeal Was Filed For Disallowance Of Bonus Payment. 2) The Learned Cit (Appeals) Erred In Law & On Facts By Holding That The Epf Payment Of Rs.9,75,173/- Remained Unpaid Before The Due Date Of Filing Return As The Amount Relates To Unpaid Bonus At The Year-End Which Was Duly Paid By The Appellant Before The Due Date Of Filing Of Income Tax Return. 3) Any Other Ground That May Be Taken At The Time Of Hearing

Section 143(1)Section 143(1)(a)Section 250Section 36Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण "ायपीठ नागपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH BEFORE S.S.VISWANETHRA RAVI, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.124/NAG/2021 िनधा"रण वष" / Assessment Year : 2017-18 Kema Logistics and The DCIT, CPC, Manufacturers Pvt. Ltd, Vs Bangalore. 80B, Shivaji Nagar, Nagpur. PAN: AABCK 6785 E Appellant/ Assessee Respondent /Revenue Assessee by None. Revenue by Shri G.J.Ninawe – DR Date of hearing 09/11/2022 Date of pronouncement 15/11/2022 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the assessee against the order o…

Super Seeds Pvt. Ltd., Ahmedabad vs. The DCIT, Circle-4(1)(1), Ahmedabad

In the result, Ground Number 2 of the appeal of the assessee is dismissed

ITA 260/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad19 Oct 2022AY 2015-16

Bench: Of The Final Hearing Of Appeal

For Appellant: NoneFor Respondent: Shri Shramdeep Sinha, Sr. D.R

Section 35Section 36(1)(va)

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri P.M. Jagtap, Vice President And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 Super Seeds Pvt. Ltd. Dy. CIT, 302, C-Block, Heritage Circle-4(1)(1), Skyz, Prahlad Nagar, Vs Ahmedabad Ahmedabad-380015 (Respondent) PAN: AACCS9318Q (Appellant) Assessee by: None Revenue by: Shri Shramdeep Sinha, Sr. D.R. Date of hearing : 02-08-2022 Date of pronouncement : 19-10-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commissioner of Income Tax (A…