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

Kanthi Agency Networks, Mysuru vs. Assistant Director of Income Tax, CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 1/BANG/2022[2018-19]Status: DisposedITAT Bangalore02 Mar 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2018-19 M/S. Kanthi Agency Networks, Vs. The Assistant Director Of Income No.17, 5Th Block, Shivashakthi Road, Tax, Shakthinagara, Centralized Processing Centre, Mysuru – 570 019. Bengaluru. Pan : Aaifk 6664 Q Appellant Respondent Assessee By : None 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

For Appellant: NoneFor 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. Kanthi Agency Networks, Vs. The Assistant Director of Income No.17, 5th Block, Shivashakthi Road, Tax, Shakthinagara, Centralized Processing Centre, Mysuru – 570 019. Bengaluru. PAN : AAIFK 6664 Q APPELLANT RESPONDENT Assessee by : None 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 : devan, Vice President This is…

Sabarmati Gas Limited, Ahmedabad vs. The Asstt. Commissioner of Income Tax, Gandhinagar Circle, Gandhinagar

Appeal of the Revenue is partly allowed for statistical purposes

ITA 1607/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2010-11
For Appellant: Shri S. N. Soparkar, Sr. AdvocateFor Respondent: Shri Mohd Usman, CIT DR &
Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Ms. Madhumita Roy, Judicial Member ITA No. 1607 & 1533/Ahd/2016 Assessment Year 2010-11 Sabarmati Gas Limited ACIT Gandhinagar Plot No. 907, Sector-21, Circle, Gandhinagar Gandhinagar-382021 Vs (Respondent) PAN No: AAKCS0110N Joint Commissioner of Sabarmati Gas Limited Income Tax(OSD), Vs Plot No. 907, Sector-21, Gandhinagar Gandhinagar-382021 (Appellant) PAN No: AAKCS0110N Assessment Year 2012-13 & ITA No. 2002/Ahd/2017 Assessment Year 2013-14 Sabarmati Gas Limit…

The Joint Commissioner of Income Tax(OSD), Gandhinagar vs. Sabarmati Gas Limited, Gandhinagar

Appeal of the Revenue is partly allowed for statistical purposes

ITA 1533/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad28 Feb 2022AY 2010-11
For Appellant: Shri S. N. Soparkar, Sr. AdvocateFor Respondent: Shri Mohd Usman, CIT DR &
Section 250(6)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Ms. Madhumita Roy, Judicial Member ITA No. 1607 & 1533/Ahd/2016 Assessment Year 2010-11 Sabarmati Gas Limited ACIT Gandhinagar Plot No. 907, Sector-21, Circle, Gandhinagar Gandhinagar-382021 Vs (Respondent) PAN No: AAKCS0110N Joint Commissioner of Sabarmati Gas Limited Income Tax(OSD), Vs Plot No. 907, Sector-21, Gandhinagar Gandhinagar-382021 (Appellant) PAN No: AAKCS0110N Assessment Year 2012-13 & ITA No. 2002/Ahd/2017 Assessment Year 2013-14 Sabarmati Gas Limit…

M/S. Gaurav Hotels Pvt. Ltd., Baroda vs. The Income Tax Officer, Ward-1(1)(3), Vadodara

Appeal of the assessee is partly allowed

ITA 1592/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad25 Feb 2022AY 2016-17
For Appellant: Shri Mukund Bakshi, A.RFor Respondent: Shri Shri Rajdeep Singh, Sr. D.R
Section 250(6)Section 56(2)(viib)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH (Conducted Through Virtual Court) Before: Ms. Annapurna Gupta, Accountant Member And Ms. Siddhartha Nautiyal, Judicial Member Assessment Year 2016-17 M/s. Gaurav Hotels Pvt. The Income Tax Ltd. Pratapgunj Road, Officer, Near S.T. Bus Stand, Vs Ward-1(1)(3), Vadodara-390002 Ahmedabad PAN No: AAACG7191B (Respondent) (Appellant) Appellant by : Shri Mukund Bakshi, A.R. Respondent by : Shri Shri Rajdeep Singh, Sr. D.R. Date of hearing : 23-02-2022 Date of pronouncement : 25 -02-2022 आदेश/ORDER PER : ANNAPURNA GUPTA, ACCOUNTANT MEMBER:- The present…

Ernst & Young Service Pvt. Ltd., New Delhi vs. ACIT, Circle- 8(2), New Delhi

In the result appeal filed by the Assesses is allowed

ITA 5613/DEL/2017[2013-14]Status: DisposedITAT Delhi24 Feb 2022AY 2013-14

Bench: The Due Date Of Filing Of Return Of Income U/S.139(1) Of The Act, Which Resulted Into Addition Of Rs. 23,48,801/- Made By The Ao On Account Of Disallowance .

For Appellant: Shri Nageshwar Rao, Ld. AdvFor Respondent: Shri Harpal Singh Kharab, Sr. DR
Section 139Section 139(1)Section 250Section 36(1)(va)Section 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORESHIR R. K. PANDA, ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER Ernst & Young Service Pvt. Ltd, Vs. ACIT, 6th Floor, Worldmark 1, Asset Circle-8(2), Area, 11, Hospitality District, New Delhi IGI Airport, New Delhi PAN: AACCP8967E (Appellant) (Respondent) Assessee by : Shri Nageshwar Rao, Ld. Adv Ms. Viyushti Aggarwal, Ld. Adv Revenue by: Shri Harpal Singh Kharab, Sr. DR Date of Hearing 05/01/2022 Date of pronouncement 24/02/2022 O R D E R PER N.K. CHOUDHRY, J. M.: The Assessee has preferred the instant appeal against the 1. order dated…

The Assistant Commissioner of Income Tax, Ltu, Circle-1., Chennai vs. M/S Paypal India Private Limited, Chennai

Appeal is allowed

ITA 450/CHNY/2021[2017-18]Status: DisposedITAT Chennai23 Feb 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri P Sajit Kumar(JCIT) – Ld. DRFor Respondent: Shri Ashish– Ld. AR
Section 139(1)Section 2(24)(x)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…

S.E.Palanivel, Salem, Tamilnadu vs. Amrit Raj Singh, Salem

The appeal stands allowed in terms of our above order

ITA 352/CHNY/2021[2018-2019]Status: DisposedITAT Chennai23 Feb 2022AY 2018-2019

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

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…

Samay Projects Private Limited, Chennnai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 331/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

Section 139(1)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…

Benco Thermal Technologies Pvt Ltd, Chennai vs. Asst. Director of Income Tax, Bengaluru

Appeal is allowed

ITA 281/CHNY/2021[2019-20]Status: DisposedITAT Chennai23 Feb 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeswanth Kumar (CA)-Ld. DRFor Respondent: Shri P.Sajith Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)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…

Sree Ram Constructions, No.77, Ramanuja Nagar, Uppilipalayam Post, Coimbatore vs. DCIT, Coimbatore

The appeal stands allowed in terms of our above order

ITA 273/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

…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…

Suresh Productions Entertainment LLP, Chennai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 134/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

Section 139(1)Section 2(24)(x)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…

Nitigya Ready Mix Pvt. Ltd., Gurgaon vs. DCIT CPC, Bengalore, Karnataka Bengalore

In the result, the appeal of the assessee is allowed

ITA 1577/DEL/2021[2018-2019]Status: DisposedITAT Delhi22 Feb 2022AY 2018-2019

Bench: Shri Kul Bharat[Assessment Year : 2018-19] Nitigya Ready Mix Pvt.Ltd., Vs Dcit, 510-511, 5Th Floor, Ild Trade Centre, Cpc, Sohna Road, Sector-47, Gurgaon, Bengalore. Haryana-122001. Pan-Aafcn7423G Appellant Respondent Appellant By Ms. Monika Agarwal, Ca Respondent By Shri Sanjay Kumar, Sr.Dr Date Of Hearing 22.02.2022 Date Of Pronouncement 22.02.2022

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2018-19] Nitigya Ready Mix Pvt.Ltd., vs DCIT, 510-511, 5th Floor, ILD Trade Centre, CPC, Sohna Road, Sector-47, Gurgaon, Bengalore. Haryana-122001. PAN-AAFCN7423G APPELLANT RESPONDENT Appellant by Ms. Monika Agarwal, CA Respondent by Shri Sanjay Kumar, Sr.DR Date of Hearing 22.02.2022 Date of Pronouncement 22.02.2022 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2018-19 is directed against the order of Ld. CIT(A), Nati…

M/S. Security & Allied Services Inc., Bengaluru vs. The Deputy Commissioner of Income Tax, CPC, Bengaluru

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

ITA 653/BANG/2021[2019-20]Status: DisposedITAT Bangalore17 Feb 2022AY 2019-20

Bench: Shri B. R. Baskaran

For Appellant: Shri Ajit V. Ghatikar, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…ITA Nos.652 & 653/Bang/2021 M/s. Security & Allied Services Inc., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.652 & 653/Bang/2021 Assessment Year: 2018-19 & 2019-20 M/s. Security & Allied Services Inc. No.19/1-1 Sai Shakti Deputy Commissioner 7th D Main Bandappa Garden of Income-tax Near JP Park, Muthyalanagara Vs. Central Processing Bangalore 560 054 Centre (CPC) Bangalore PAN NO : ACQFS3919J APPELLANT RESPONDENT Appellant by : Shri Ajit V. Ghatikar, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Dat…

M/S. Security & Allied Services Inc., Bengaluru vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 652/BANG/2021[2018-19]Status: DisposedITAT Bangalore17 Feb 2022AY 2018-19

Bench: Shri B. R. Baskaran

For Appellant: Shri Ajit V. Ghatikar, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…ITA Nos.652 & 653/Bang/2021 M/s. Security & Allied Services Inc., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.652 & 653/Bang/2021 Assessment Year: 2018-19 & 2019-20 M/s. Security & Allied Services Inc. No.19/1-1 Sai Shakti Deputy Commissioner 7th D Main Bandappa Garden of Income-tax Near JP Park, Muthyalanagara Vs. Central Processing Bangalore 560 054 Centre (CPC) Bangalore PAN NO : ACQFS3919J APPELLANT RESPONDENT Appellant by : Shri Ajit V. Ghatikar, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Dat…

Shri. Sundar Madhukaran, Bangalore vs. Additional Director of Income Tax, CPC, Bangalore

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

ITA 650/BANG/2021[2019-20]Status: DisposedITAT Bangalore17 Feb 2022AY 2019-20

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

For Appellant: Shri B.S. Balachandran, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…ITA No.650/Bang/2021 Shri Sundar Madhukaran, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year: 2019-20 Shri Sundar Madhukaran No.6, Pete Channappa Industrial Area ADIT Kamakshipalya, Central Processing Vs. Bangalore 560 079 Centre (CPC) Bangalore PAN NO : AINPM6642B APPELLANT RESPONDENT Appellant by : Shri B.S. Balachandran, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 17.02.2022 Date of Pronouncement : 17.02.2022 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER: The assessee ha…

Sandhya Aqua Exports Pvt Ltd, Visakhapatnam vs. Deputy Commissioner/Assistant Commissioner of Income Tax, Circle 4(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 203/VIZ/2021[2019-20]Status: DisposedITAT Visakhapatnam16 Feb 2022AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No. 203/Viz/2021 (निर्धारण वर्ा/Assessment Year : 2019-20) Sandhya Aqua Exports Pvt. Ltd.Mig- Vs. Dy.Commissioner / 25 A, Lawsons Bay Colony Asst.Commissioner Of Visakhapatnam Income Tax, Circle-4(1) Visakhapatnam [Pan : Aajcs2286C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : None प्रत्यधथी की ओर से / Respondent By : Shri Spg Mudaliar, Dr सुिवधई की तधरीख / Date Of Hearing : 03.02.2022 16.02.2022 घोर्णध की तधरीख/Date Of Pronouncement : आदेश /O R D E R Per Shri Duvvuru Rl Reddy:

For Appellant: NoneFor Respondent: Shri SPG Mudaliar, DR
Section 139(1)Section 143(1)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No. 203/Viz/2021 (निर्धारण वर्ा/Assessment Year : 2019-20) Sandhya Aqua Exports Pvt. Ltd.MIG- Vs. Dy.Commissioner / 25 A, Lawsons Bay Colony Asst.Commissioner of Visakhapatnam Income Tax, Circle-4(1) Visakhapatnam [PAN : AAJCS2286C] (अपीलार्थी…

Pragati Fashions P. Ltd., Mumbai vs. Dycti (CPC), Bangalore

In the result, assessee’s appeal is allowed

ITA 569/MUM/2021[2018-19]Status: DisposedITAT Mumbai16 Feb 2022AY 2018-19

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalepragati Fashions P Ltd., Vs. Dycti (Cpc) F.P.No. 455, Shree 1 St Floor, Prestige Sadguru Heights, Alpha, Bhavani Shankar Road, Beratenagrahara, Dadar (W) Hosur Road, Uttahalli Mumbai-400028. Hobli,Bangalore- 560100 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccp1730H Appellant .. Respondent Appellant By : Shri. Girish Dave.Sr.Counsel Respondent By : Shri. S.G. Menon.Sr. Dr Date Of Hearing 07.02.2022 Date Of Pronouncement 21.02.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: Shri. Girish Dave.Sr.CounselFor Respondent: Shri. S.G. Menon.Sr. DR
Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Pragati Fashions P Ltd., Vs. DYCTI (CPC) F.P.No. 455, Shree 1 st Floor, Prestige Sadguru Heights, Alpha, Bhavani Shankar Road, Beratenagrahara, Dadar (W) Hosur Road, Uttahalli Mumbai-400028. Hobli,Bangalore- 560100 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCP1730H Appellant .. Respondent Appellant by : Shri. Girish Dave.Sr.Counsel Respondent by : Shri. S.G. Menon.Sr. DR Date of Hearing 07.02.2022 Date of Pronouncement 21.02.2022 आदेश / O R D E R PER PAVAN KUMAR GAD…

Franch Express Courier Pvt Ltd, Chennai vs. The CIT(A), NFAC, Delhi

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

ITA 523/CHNY/2021[2019-20]Status: DisposedITAT Chennai10 Feb 2022AY 2019-20

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.523/Chny/2021 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Franch Express Courier Pvt. Ltd., The Assistant Director Of No. 199, Hariyan Street, C-Pallavaram, Vs. Income Tax, Cpc, Chennai 600 043. Bengaluru 560 500. [Pan:Aadcf3624P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. Vandana Vyas, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 31.01.2022 घोषणा की तारीख /Date Of Pronouncement : 10.02.2022 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 28.09.2021 Relevant To The Assessment Year 2019-20. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2019-20 On 30.10.2019 Declaring A Total Income Of ₹.39,17,200/-. The Cpc, Bengaluru Has Completed The 2

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

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri Manoj Kumar Aggarwal, Accountant Member आयकर अपील सं./I.T.A. No.523/Chny/2021 िनधा"रण वष"/Assessment Year: 2019-20 M/s. Franch Express Courier Pvt. Ltd., The Assistant Director of No. 199, Hariyan Street, C-Pallavaram, Vs. Income Tax, CPC, Chennai 600 043. Bengaluru 560 500. [PAN:AADCF3624P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Ms. Vandana Vyas, Advocate ""थ" की ओर से/…

Sri. P. Harshavardhana Reddy, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 736/BANG/2021[2019-20]Status: DisposedITAT Bangalore09 Feb 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2019-20 Shri. Puttireddi Harshavardhana Reddy, Vs. The Assistant Director Of Income Tax, No.401/4 14Th Main, Venkateshwara Lyt Central Processing Centre, Madiwala, Bengaluru. Bengaluru – 560 068. Pan : Aebpr 8378 D Appellant Respondent Assessee By : Shri. V. Narendra Sharma, Advocate Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 08.02.2022 Date Of Pronouncement : 08.02.2022 O R D E R Per N. V. Vasudevan: V. Vasudevan

For Appellant: Shri. V. Narendra Sharma, AdvocateFor 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 : 2019-20 Shri. Puttireddi Harshavardhana Reddy, Vs. The Assistant Director of Income Tax, No.401/4 14th Main, Venkateshwara Lyt Central Processing Centre, Madiwala, Bengaluru. Bengaluru – 560 068. PAN : AEBPR 8378 D APPELLANT RESPONDENT Assessee by : Shri. V. Narendra Sharma, Advocate Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 08.02.2022 Date of Pronouncement : 08.02.2022 O R D E R Per N. V. Vasudevan, Vice President…

Devarayapatana Thimmappa Paramesha, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 727/BANG/2021[2018-19]Status: DisposedITAT Bangalore09 Feb 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2018-19 Shri. Devarayapatana Thimmappa Paramesha, Vs. The Deputy Commissioner Of Income No.311, Block B3, Sobha Opal, 39Th Cross, Tax, 18Th Main, Jayanagar 4Th Block, Central Processing Centre, Bengaluru – 560 041. Bengaluru. Pan : Acopp 0450 F Appellant Respondent Assessee By : Shri. Sandeep Chalapathy, Ca Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 08.02.2022 Date Of Pronouncement : 08.02.2022 O R D E R Per N. V. Vasudevan: V. Vasudevan

For Appellant: Shri. Sandeep Chalapathy, 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 Shri. Devarayapatana Thimmappa Paramesha, Vs. The Deputy Commissioner of Income No.311, Block B3, Sobha Opal, 39th Cross, Tax, 18th Main, Jayanagar 4th Block, Central Processing Centre, Bengaluru – 560 041. Bengaluru. PAN : ACOPP 0450 F APPELLANT RESPONDENT Assessee by : Shri. Sandeep Chalapathy, CA Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 08.02.2022 Date of Pronouncement : 08.02.2022 O R D E R Per N. V.…