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 366,314 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

Mount Victoria Granites Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assesseeis allowed

ITA 557/BANG/2021[2019-20]Status: DisposedITAT Bangalore30 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 M/S. Mount Victoria Granites Limited, Vs. Dcit, No.120 Hoodi Apartments, Central Processing Centre, Cunningham Road, Bengaluru. Bengaluru – 560 052. Pan : Aabcm 1663 P Assessee By : Shri. C. A. Madhukeshwara Hegde, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 07.12.2021 Date Of Pronouncement : 07.12.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 27.09.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2019-20. 2. The Assessee Is A Private Limited Company.The Assessee Filed Return Of Income For Ay 2019-20 Declaring Total Income Of Rs.22,46,814/-. In An Intimation Dated 30.04.2020 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs. 13,50,284/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. 3. It Was The Case Of The Assessee That Employees’ Share Of Esi Has Been Paid Before The Due Date For Filing Of Return U/S.139(1) Of The Act (This Fact Is Not In Dispute) & Hence Has Been Considered Allowable On The Basis Of Page 2 Of 6

For Appellant: Shri. C. A. Madhukeshwara Hegde, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Mount Victoria Granites Limited, Vs. DCIT, No.120 Hoodi Apartments, Central Processing Centre, Cunningham Road, Bengaluru. Bengaluru – 560 052. PAN : AABCM 1663 P Assessee by : Shri. C. A. Madhukeshwara Hegde, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 07.12.2021 Date of Pronouncement : 07.12.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee against order dated 27.09.2021 of CIT(A) National…

Dentspro India Private Limited, Bagalore vs. Assistant Commissioner of Income Tax, Circle-2(1)(2), Bangalore

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

ITA 423/BANG/2021[2019-20]Status: DisposedITAT Bangalore12 Nov 2021AY 2019-20

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

For Appellant: Shri Raghavendra Chakraborthy, A.RFor Respondent: Smt. Priyadarshini Besagani, D.R

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

…ITA No.423/Bang/2021 Dentspro India Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER AssessmentYear: 2019-20 Dentspro India Private Limited No.3355/1, K.R. Road Banashankari 2nd Stage ACIT Circle-2(1)(2) Vs. Bangalore 560 070 Bangalore PAN NO :AAECD2677H APPELLANT RESPONDENT Appellant by : Shri Raghavendra Chakraborthy, A.R. Respondent by : Smt. Priyadarshini Besagani, D.R. Date of Hearing : 09.11.2021 Date of Pronouncement : 12.11.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER:…

Mohammed Darus Salam, New Delhi vs. DCIT, CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 946/DEL/2021[2018-19]Status: DisposedITAT Delhi11 Nov 2021AY 2018-19

Bench: Shri Kul Bharat[Assessment Year : 2018-19] Mohammed Darus Salam, Vs Dcit, 15/5A, Old Chandrawal, Civil Lines, Cpc, New Delhi-110054. Bengaluru. Pan-Afgpd5866E Appellant Respondent Appellant By Shri Manu K.Giri, Adv., Shri Aseem Chawla, Adv. & Ms. Sonia Dudeja, Adv. Respondent By Sh. Om Prakash, Sr.Dr Date Of Hearing 11.11.2021 Date Of Pronouncement 11.11.2021

Section 142(1)Section 143(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC-2” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2018-19] Mohammed Darus Salam, vs DCIT, 15/5A, Old Chandrawal, Civil Lines, CPC, New Delhi-110054. Bengaluru. PAN-AFGPD5866E APPELLANT RESPONDENT Appellant by Shri Manu K.Giri, Adv., Shri Aseem Chawla, Adv. & Ms. Sonia Dudeja, Adv. Respondent by Sh. Om Prakash, Sr.DR Date of Hearing 11.11.2021 Date of Pronouncement 11.11.2021 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2018-19 is directed against the order of Ld. CI…

Karimuddin Sani, Delhi vs. ADIT, CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 930/DEL/2021[2019-20]Status: DisposedITAT Delhi11 Nov 2021AY 2019-20

Bench: Shri Kul Bharat[Assessment Year : 2019-20] Karimuddin Sani, Vs Adit, 64, Gali Kababian, Jama Masjid, Cpc, Delhi-110006. Bengaluru. Pan-Aoeps7092E Appellant Respondent Appellant By Shri Paramjit Khanna, Ca Respondent By Shri Om Prakash, Sr.Dr Date Of Hearing 11.11.2021 Date Of Pronouncement 11.11.2021

Section 142(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC-2” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2019-20] Karimuddin Sani, vs ADIT, 64, Gali Kababian, Jama Masjid, CPC, Delhi-110006. Bengaluru. PAN-AOEPS7092E APPELLANT RESPONDENT Appellant by Shri Paramjit Khanna, CA Respondent by Shri Om Prakash, Sr.DR Date of Hearing 11.11.2021 Date of Pronouncement 11.11.2021 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2019-20 is directed against the order of Ld. CIT(A), National Faceless Appeal Centre “NFAC” dated 31.07.20…

M/S. Saysoft Tech Services Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax (CPC), Bangalore

In the result, appeal of the assessee is allowed

ITA 452/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 M/S. Saysoft Tech Services Private Limited, Vs. Acit, No.38, First Floor, 12Th Main, 27Th Cross, Central Processing Centre, Jayanagar, 4Th Block, Bengaluru. Bengaluru – 560 011. Pan : Aaocs 3596 M Assessee By : Shri. K. Yathish, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 10.11.2021 Date Of Pronouncement : 10.11.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 28.07.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2019-20. 2. The Assessee Is A Private Limited Company. The Assesse Filed Return Of Income For Ay 2019-20 Declaring Total Income Of Rs.29,41,390/-. In An Intimation Dated 07.05.2020 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs. 12,98,450/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. Page 2 Of 6

For Appellant: Shri. K. Yathish, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Saysoft Tech Services Private Limited, Vs. ACIT, No.38, First Floor, 12th Main, 27th Cross, Central Processing Centre, Jayanagar, 4th Block, Bengaluru. Bengaluru – 560 011. PAN : AAOCS 3596 M Assessee by : Shri. K. Yathish, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 10.11.2021 Date of Pronouncement : 10.11.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee against order dated 28.07.2021 of C…

M/S. Sterling Urban Developments Private Limited, Bengaluru vs. The Deputy Commissioner of Income Tax, Circle-6(1)(2), Bangalore

In the result, appeal of the assessee is allowed

ITA 450/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 M/S. Sterling Urban Developments Private Limited, Vs. Dcit, 8, Level – 5 – Prestige Nebula, Circle – 6(1)(2), Cubbon Road, Bengaluru. Opp To It Office Building, Bengaluru – 560 001. Pan : Aaacf 9183 C Assessee By : Smt. Sunaina Bhatia, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 10.11.2021 Date Of Pronouncement : 10.11.2021 O R D E R

For Appellant: Smt. Sunaina Bhatia, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 154Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Sterling Urban Developments Private Limited, Vs. DCIT, 8, Level – 5 – Prestige Nebula, Circle – 6(1)(2), Cubbon Road, Bengaluru. Opp to IT Office Building, Bengaluru – 560 001. PAN : AAACF 9183 C Assessee by : Smt. Sunaina Bhatia, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 10.11.2021 Date of Pronouncement : 10.11.2021 O R D E R Per N. V. Vasudevan, Vice President This is an appeal filed by the assessee against the order dated 0…

Sonicwall Technology Systems India Private Limited ( Formerly Known As Dell Software India Private Limited), Bengaluru vs. Income Tax Officer (International Taxation), Ward-1(2), Bengaluru

In the result, appeal of the assessee is allowed

ITA 419/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri Chandra Poojariassessment Year : 2019-20 M/S. Sonicwall Technology Systems India Vs. Ito, Private Limited Ward International Taxation – 1(2), (Formerly Known As Dell Software India Pvt. Ltd.,) Bengaluru. Embassy Tech Village 3Rd & 4Th Floor, Block-F, Devarabisanahalli, Varthur Hobli, Bengaluru – 560 103. Pan : Aaacq 1441 N Assessee By : Smt. Tanmayee Rajkumar, Advocate Revenue By : Shri. Priyadarshi Mishra, Additional Cit(Dr)(Itat), Bengaluru Date Of Hearing : 08.11.2021 Date Of Pronouncement : 10.11.2021 O R D E R

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru

Section 13Section 139Section 139(1)Section 154Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year : 2019-20 M/s. Sonicwall Technology Systems India Vs. ITO, Private Limited Ward International Taxation – 1(2), (formerly known as Dell Software India Pvt. Ltd.,) Bengaluru. Embassy Tech Village 3rd and 4th Floor, Block-F, Devarabisanahalli, Varthur Hobli, Bengaluru – 560 103. PAN : AAACQ 1441 N Assessee by : Smt. Tanmayee Rajkumar, Advocate Revenue by : Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 08.11.2021 Date of Pron…

Everestims Technologies Private Limited, Bangalore vs. DCIT, CPC, Bangalore

In the result, both the appeals of the assessee are allowed

ITA 408/BANG/2021[2019-20]Status: DisposedITAT Bangalore09 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri B. R. Baskaran

For Appellant: Shri. Shambu Sharma, CAFor Respondent: Shri. Priyadarshi Mishra, Additional CIT(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 “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.407, 408/Bang/2021 Assessment Years : 2018-19, 2019-20 M/s. Everestims Technologies Private Vs. DCIT, Limited, Central Processing Centre, Site No.14, PID No.57-166-14, Bengaluru. Axis One 4, 3rd Floor 15th Cross, 100 Feet Ring Road, 4th Phase, JP Nagar, Bengaluru – 560 078. PAN : AAECE 6095 N Assessee by : Shri. Shambu Sharma, CA Revenue by : Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 02.11.2021 Date of Pronouncement : 09.11.2…

Everestims Technologies Private Limited, Bangalore vs. DCIT, CPC, Bangalore

In the result, both the appeals of the assessee are allowed

ITA 407/BANG/2021[2018-19]Status: DisposedITAT Bangalore09 Nov 2021AY 2018-19

Bench: Shri N.V. Vasudevanand Shri B. R. Baskaran

For Appellant: Shri. Shambu Sharma, CAFor Respondent: Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru

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

Unnat Engineering Private Limited, Surat vs. ACIT, Circle-2(1)(1), Surat

In the result, the appeal of the assessee is allowed for statistical purposed in above terms

ITA 542/SRT/2018[2015-16]Status: DisposedITAT Surat28 Oct 2021AY 2015-16

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Unnat Engineering Pvt. Ltd. Assistant Commissioner Of 16-17, Ambica Nagar Society, Income Tax Circle-2(1)(1), Vs Hazira Road, Ichhapore, Surat Aaykar Bhavan, Majura Pan : Aaaacu 7439 A Gate Surat Appellant / Assessee Respondent /Revenue

Section 2(24)(x)Section 254(1)Section 36(1)(v)Section 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) Unnat Engineering Pvt. Ltd. Assistant Commissioner of 16-17, Ambica Nagar Society, Income Tax Circle-2(1)(1), Vs Hazira Road, Ichhapore, Surat Aaykar Bhavan, Majura PAN : AAAACU 7439 A Gate Surat Appellant / assessee Respondent /Revenue Assessee by Shri Rakesh R Shah, C.A Revenue by Shri Deependra Kumar– Sr-DR Date of hearing 08.11.2021 Date of pronouncement 08.11.2021 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER:…

Gopalakrishna Aswini Kumar, Bangalore vs. The Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 359/BANG/2021[2019-20]Status: DisposedITAT Bangalore13 Oct 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri Chandra Poojariassessment Year : 2019-20 Shri. Gopalakrishna Aswini Kumar, Vs. The Assistant Director Of Income Tax, No.21 & 22, Autocrat Engineers, Cpc, Phase – 1, Export Promotion Industrial Park, Bengaluru. Whitefield, Bengaluru – 560 066. Pan : Ablpk 6831 H Assessee By : Shri. Cuddapah Ramesh, Ca Revenue By : Smt. Shilpa N. C, Additional Cit(Dr)(Itat), Bengaluru Date Of Hearing : 12.10.2021 Date Of Pronouncement : 13.10.2021 O R D E R Per N. V. Vasudevan

For Appellant: Shri. Cuddapah Ramesh, CAFor Respondent: Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year : 2019-20 Shri. Gopalakrishna Aswini Kumar, Vs. The Assistant Director of Income Tax, No.21 and 22, Autocrat Engineers, CPC, Phase – 1, Export Promotion Industrial Park, Bengaluru. Whitefield, Bengaluru – 560 066. PAN : ABLPK 6831 H Assessee by : Shri. Cuddapah Ramesh, CA Revenue by : Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 12.10.2021 Date of Pronouncement : 13.10.2021 O R D E R Per N. V. Vasudevan, Vice President This is…

Aspiration Advertising Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Processing Centre, Bangalore

In the result, both the appeals of the assessee are allowed

ITA 341/BANG/2021[2019-20]Status: DisposedITAT Bangalore12 Oct 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri Chandra Poojari

For Appellant: NoneFor Respondent: Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 37Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.340, 341/Bang/2021 Assessment Years : 2018-19, 2019-20 M/s. Aspiration Advertising Private Limited, Vs. DCIT, No.301, No.16, Golden Bell Apartments, Central Processing Centre, 8th A Cross, Kodihalli, Bengaluru. Bengaluru. PAN : AAECA 7711 M Assessee by : None Revenue by : Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 11.10.2021 Date of Pronouncement : 12.10.2021 O R D E R Per N. V. Vasudevan, Vice President Theseare appeals filed by t…

Aspiration Advertising Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Processing Centre, Bangalore

In the result, both the appeals of the assessee are allowed

ITA 340/BANG/2021[2018-19]Status: DisposedITAT Bangalore12 Oct 2021AY 2018-19

Bench: Shri N.V. Vasudevanand Shri Chandra Poojari

For Appellant: NoneFor Respondent: Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 37Section 43B

Reliant Investigation and Security Services, Visakhapatnam vs. The Income Tax Officer, Ward-2(5), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 144/VIZ/2021[2019-20]Status: DisposedITAT Visakhapatnam23 Sept 2021AY 2019-20

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.144/Viz/2021 (निर्धारण वर्ा/Assessment Year:2019-20) Reliant Investigation & Security Vs. Income Tax Officer Services Ward-2(5) Lig-C-556, Ground Floor Visakhapatnam Sagar Nagar Visakhapatnam [Pan : Aakfr4627C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri B.Rama Krishna, Dr सुिवधई की तधरीख / Date Of Hearing : 15.09.2021 घोर्णध की तधरीख/Date Of Pronouncement : 23 .09.2021 आदेश /O R D E R Per Shri D.S.Sunder Singh:

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri B.Rama Krishna, DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री एन के चौिरी,न्याधयक सदस्य एिं श्री धड.एस .सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.144/Viz/2021 (निर्धारण वर्ा/Assessment Year:2019-20) Reliant Investigation and Security Vs. Income Tax Officer Services Ward-2(5) LIG-C-556, Ground Floor Visakhapatnam Sagar Nagar Visakhapatnam [PAN : AAKFR4627C] (अपीलार्थी/ Appellant) (प्रत्यर्थ…

Ippili Srinivasa Rao, Vizianagaram vs. The Income Tax Officer, Ward-2, Vizianagaram

In the result, appeal of the assessee is allowed

ITA 133/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam23 Sept 2021AY 2018-19

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीलसं./I.T.A.No.133/Viz/2021 (निर्धारणवर्ा/Assessment Year:2018-19) Ippili Srinivasa Rao Vs. Income Tax Officer D.No.21-3-199/4 Ward-2 Ippiliveedhi Vizianagaram Vizianagaram [Pan : Bijps7510K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri B.Rama Krishna, Dr सुिवधई की तधरीख / Date Of Hearing : 15.09.2021 घोर्णध की तधरीख/Date Of Pronouncement : 23.09.2021 आदेश /O R D E R Per Shri D.S.Sunder Singh:

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri B.Rama Krishna, DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 43B

…आयकर अपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री एन के चौिरी,न्याधयक सदस्य एिं श्री धड.एस .सुन्द रधसंह, लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.133/Viz/2021 (निर्धारणवर्ा/Assessment Year:2018-19) Ippili Srinivasa Rao Vs. Income Tax Officer D.No.21-3-199/4 Ward-2 IppiliVeedhi Vizianagaram Vizianagaram [PAN : BIJPS7510K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appella…

Focus Trans Tech Shipping Private Limited, Visakhapatnam vs. The Deputy Commissioner of Income Tax, Circle-3(1), Range-2, Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 132/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam23 Sept 2021AY 2018-19

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीलसं./I.T.A.No.132/Viz/2021 (निर्धारण वर्ा/Assessment Year:2018-19) M/S Focus Trans Tech Shipping Vs. Dy.Commissioner Of Income Tax Private Ltd. Circle-3(1) 402, 9-29-19/A, Waltair Heights Visakhapatnam Balaji Nagar, Siripuram Visakhapatnam [Pan : Aabcf3074H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri I.Kama Sastry, Ar प्रत्यधथी की ओर से / Respondent By : Shri B.Rama Krishna, Dr सुिवधईकीतधरीख / Date Of Hearing : 17.09.2021 घोर्णधकीतधरीख/Date Of Pronouncement : 23.09.2021 आदेश /O R D E R Per Shri D.S.Sunder Singh:

For Appellant: Shri I.Kama Sastry, ARFor Respondent: Shri B.Rama Krishna, DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री एन के चौिरी,न्याधयक सदस्य एिं श्री धड.एस .सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.132/Viz/2021 (निर्धारण वर्ा/Assessment Year:2018-19) M/s Focus Trans Tech Shipping Vs. Dy.Commissioner of Income Tax Private Ltd. Circle-3(1) 402, 9-29-19/A, Waltair Heights Visakhapatnam Balaji Nagar, Siripuram Visakhapatnam [PAN : AABCF3074H] (अपी…

S.V. .Engineering Constructions India Private Limited, Visakhapatnam vs. The Deputy Commissioner of Income Tax, Circle-3(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 130/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam23 Sept 2021AY 2018-19

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीलसं./I.T.A.No.130/Viz/2021 (निर्धारण वर्ा/Assessment Year:2018-19) M/S S.V.Engineering Constructions Vs. Dy.Commissioner Of Income Tax India (P) Ltd. Circle-3(1) B-Block, 2Nd Floor Visakhapatnam Vuda Udyog Bhavan Siripuram Visakhapatnam [Pan : Aancs4420J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri B.Rama Krishna, Dr सुिवधईकीतधरीख / Date Of Hearing : 15.09.2021 घोर्णधकीतधरीख/Date Of Pronouncement : 23.09.2021 आदेश /O R D E R Per Shri D.S.Sunder Singh:

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri B.Rama Krishna, DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री एन के चौिरी,न्याधयक सदस्य एिं श्री धड.एस .सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.130/Viz/2021 (निर्धारण वर्ा/Assessment Year:2018-19) M/s S.V.Engineering Constructions Vs. Dy.Commissioner of Income Tax India (P) Ltd. Circle-3(1) B-Block, 2nd Floor Visakhapatnam Vuda Udyog Bhavan Siripuram Visakhapatnam [PAN : AANCS4420J] (अपीलार…

Gokul Texprints Private Limited, Surat vs. Deputy Commissioner of Income Tax Circle (1)(1)(2), Surat

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

ITA 569/SRT/2018[2013-14]Status: DisposedITAT Surat16 Sept 2021AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Gokul Texprints Pvt. Ltd., Deputy Commissioner Of B 74-77, Central Park, Income Tax Officer, Circle- Vs Pandesara, Gidc, Surat- (1)(1)(2), Room No. 105, 1St 394221 Floor, Aaykar Bhavan, Pan : Aabcg 3252 C Majura Gate, Surat- 395001 Assessee / Appellant Revenue /Respondent

Section 143(3)Section 14ASection 2(24)(x)Section 254(1)Section 28Section 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) Gokul Texprints Pvt. Ltd., Deputy Commissioner of B 74-77, Central Park, Income Tax Officer, Circle- Vs Pandesara, GIDC, Surat- (1)(1)(2), Room No. 105, 1st 394221 Floor, Aaykar Bhavan, PAN : AABCG 3252 C Majura Gate, Surat- 395001 Assessee / appellant Revenue /respondent Assessee by Shri Lokesh Khadaria, C.A Revenue by Ms. Anupama Singla – Sr-DR Date of hearing 16.09.2021 Date of pronouncement 16.09.2021 Order under section 254(1) of Income Tax…

A.C.I.T., Circle-1(1), Kolkata vs. Garden Reach Shipbuilders & Engineers Ltd., Kolkata

In the result the appeal of the revenue is dismissed

ITA 50/KOL/2020[2012-13]Status: DisposedITAT Kolkata07 Sept 2021AY 2012-13

Bench: Shri Sanjay Garg & Manish Boradआयकर अपील सं.य/ Assessment Year:2012-13 बनाम Acit, Circle-1(1) , M/S. Garden Reach Aaykar Bhawan, Shipbuilders & Engineers V/S. P-7 Chowringhee Ltd. Square, 7Th Floor, Room 43/46 Garden Reach Road, No. 17, Metiabruz, Kolkata-700 Kolkata-700 069 024. Pan: Aaacg9371K अपीलाथ" /Appellant ""यथ" /Respondent ..

Section 139Section 143(2)Section 143(3)Section 2(24)Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 36(1)(vii)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “B” KOLKATA Before Shri Sanjay Garg, Judicial Member and Manish Borad, Accountant Member आयकर अपील सं.य/ Assessment Year:2012-13 बनाम ACIT, Circle-1(1) , M/s. Garden Reach Aaykar Bhawan, Shipbuilders & Engineers V/s. P-7 Chowringhee Ltd. Square, 7th Floor, Room 43/46 Garden Reach Road, No. 17, Metiabruz, Kolkata-700 Kolkata-700 069 024. PAN: AAACG9371K अपीलाथ" /Appellant ""यथ" /Respondent .. Hearing through video Conferencing अपीलाथ" क" ओर से/By Appellant Smt. Ranu Biswas, Addl. CIT, Ld. DR ""यथ" क" ओर से/By Respondent Shri Sanjay Bhattacharya, Ld.AR सुनवाई क" तार"ख/Da…

Rasna Pvt. Ltd., Ahmedabad vs. The Dy.CIT, Circle-3(1)(2), Ahmedabad

Appeal of the assessee stands dismissed

ITA 2870/AHD/2017[2014-15]Status: DisposedITAT Ahmedabad17 Aug 2021AY 2014-15

For Appellant: Shri P.F. Jain, A.RFor Respondent: Dr. Shyam Prasad, Sr. D.R

Section 143(2)Section 143(3)Section 14ASection 14A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH (Conducted Through Virtual Court) Before: Shri Rajpal Yadav, Vice President And Shri Amarjit Singh, Accountant Member ITA No. 1528 /Ahd/2017 Assessment Year 2013-14 Rasna Pvt. Ltd. The Dy. CIT, Opp. Sears Tower, Circle-3(1)(2), Gulbai Tekra, Vs Ahmedabad Panchvati, Ahmedabad (Respondent) PAN: AAACW4408M (Appellant) ITA No. 2870 /Ahd/2017 Assessment Year 2014-15 Rasna Pvt. Ltd. The Dy. CIT, Opp. Sears Tower, Circle-3(1)(2), Gulbai Tekra, Vs Ahmedabad Panchvati, Ahmedabad (Respondent) PAN: AAACW4408M (Appellant) Assessment Year 2015-16 I.T.A Nos. 15…