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 366,005 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

Madhuram Pulses Pvt.Ltd., Indore vs. ACIT 5(1), Indore

In the result, the appeal of assessee is allowed

ITA 82/IND/2022[2018-19]Status: DisposedITAT Indore20 Sept 2022AY 2018-19

Bench: Ms. Madhumita Roy & Shri B.M. Biyaniassessment Year: 2018-19 Madhuram Pulses Pvt. Ltd. Acit 5(1) Indore Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcm 1270 G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 16.09.2022 Date Of Pronouncement 20.09.2022 O R D E R Per B.M. Biyani, A.M.:

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

…tIN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2018-19 Madhuram Pulses Pvt. Ltd. ACIT 5(1) Indore Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AABCM 1270 G Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 16.09.2022 Date of Pronouncement 20.09.2022 O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 30.03.2022 passed by Ld. Commissioner of Income-Tax, National Faceless Appeal Centre, Delhi [“Ld. CIT(A)”], which in turn arises out of order date…

Arnold Consulting Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-1(1), Bengaluru

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

ITA 712/BANG/2022[2017-18]Status: DisposedITAT Bangalore20 Sept 2022AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year: 2017-18

For Appellant: Shri Akshaya K.S., A.RFor Respondent: Shri K.R. Narayana, D.R

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

…ITA No.712 /Bang/2022 Arnold Consulting Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2017-18 Arnold Consulting Pvt. Ltd. 1328, 1st Floor, PJR Arcade Assistant Commissioner of 24th Main, Sector 2 Income-tax HSR Layout Vs. Circle 1(1)(1) Bengaluru Bengaluru PAN NO: AAKCA5371K APPELLANT RESPONDENT Appellant by : Shri Akshaya K.S., A.R. Respondent by : Shri K.R. Narayana, D.R. Date of Hearing : 20.09.2022 Date of Pronouncement : 20.09.2022 O R D E R PER BEENA PILLAI, JU…

Rahul Sharma, Indore vs. DCIT /CPC, Bengaluru

In the result, the appeal of assessee is allowed

ITA 77/IND/2022[2018-19]Status: DisposedITAT Indore19 Sept 2022AY 2018-19

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

For Appellant: Shri Pankaj Mogra, A.RFor Respondent: Shri Ashish Porwal, Sr.D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE Ms. MADHUMITA ROY, JUDICIAL MEMBER & SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER I.T.A. No.77/Ind/2022 (Assessment Year: 2018-19) Rahul Sharma Vs. Deputy Commissioner of 72 Bijali Nagar, Bicholi Income Tax Road, Indore - 452016 CPC, Bengaluru PAN No.AOGPS8884N (Appellant) .. (Respondent) Appellant by : Shri Pankaj Mogra, A.R. Respondent by : Shri Ashish Porwal, Sr.D.R. 16.09.2022 Date of Hearing Date of Pronouncement 19.09.2022 O R D E R PER BHAGIRATH MAL BIYANI - AM: The instant appeal filed by the assessee is directed against the orde…

M/S. Atlas Metal Industries, Jamnagar vs. The ACIT, Circle-1, Jamnagar

In the result, the appeal of the assessee is dismissed

ITA 113/RJT/2021[2018-19]Status: DisposedITAT Rajkot16 Sept 2022AY 2018-19

Bench: Us Against The Aforesaid Order Passed By Ld. Cit(Appeals).

For Appellant: Shri Chetan Agarwal, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2018-19 Atlas Metal Industries, The CPC, Plot No. 3687, Phase-III, Bengaluru Nr. Pramukh Swami Vs (Respondent) Circle, GIDC Dared, Jamnagar PAN: CURPS3452B (Appellant) Assessee by: Shri Chetan Agarwal, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 07-07-2022 Date of pronouncement : 16-09-2022 आदेश/ORDER PER BENCH:- This is an appeal filed by the assessee for A.Y. 2018-19 against the order of the National Faceless Appeal Ce…

Shramik Nagrik Sahakari Bank Ltd, Indore vs. DCIT-CPC, Bangaluru

In the result, the appeal of assessee is allowed

ITA 201/IND/2022[2017-18]Status: DisposedITAT Indore15 Sept 2022AY 2017-18

Bench: Ms. Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2017-18 Shramik Nagrik Sahakari Dcit,Cpc Bank Ltd. Bengaluru Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaajs 0383 E Assessee By Shri Sanket Mehta, Ar Shri Vijay Bansal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 13.09.2022 Date Of Pronouncement 15.09.2022 O R D E R Per B.M. Biyani, A.M.:

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

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2017-18 Shramik Nagrik Sahakari DCIT,CPC Bank Ltd. Bengaluru Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAAJS 0383 E Assessee by Shri Sanket Mehta, AR Shri Vijay Bansal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 13.09.2022 Date of Pronouncement 15.09.2022 O R D E R Per B.M. Biyani, A.M.: Feeling aggrieved by appeal-order dated 22.06.2022 passed by Ld. Commissioner of Income-Tax, National Fa…

Sathiapal Engineers (India) Pvt Ltd, Chennai vs. ACIT CPC, Bangalore

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

ITA 610/CHNY/2022[2017-2018]Status: DisposedITAT Chennai30 Aug 2022AY 2017-2018

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 610/Chny/2022 िनधा"रण वष"/Assessment Year:2017-18 Sathiapal Engineers (India) Pvt. Ltd. The Assistant /Deputy Commissioner Formerly Known As Sathiapal Vs. Of Income Tax, Engineers India Ltd., New No. 14, Cpc, Bengaluru. Old No. 25, Temple Street, Alagappa Nagar, Kilpauk, Chennai 600 010. [Pan:Aahcs2295P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri R. Viswanathan, Ca ""थ" की ओर से/Respondent By : Shri Ar V Sreenivasan, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 25.08.2022 घोषणा की तारीख /Date Of Pronouncement : 30.08.2022 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 26.05.2022 Relevant To The Assessment Year 2017-18. The Only Effective Ground Raised In The Appeal Of The Assessee Relates To Confirmation Of Disallowance Of Pf & Esi Payments.

For Appellant: Shri R. Viswanathan, CAFor Respondent: Shri AR V Sreenivasan, Addl. CIT

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

…आयकर अपीलीय अिधकरण, ’ए’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No. 610/Chny/2022 िनधा"रण वष"/Assessment Year:2017-18 Sathiapal Engineers (India) Pvt. Ltd. The Assistant /Deputy Commissioner Formerly known as Sathiapal Vs. of Income Tax, Engineers India Ltd., New No. 14, CPC, Bengaluru. Old No. 25, Temple Street, Alagappa Nagar, Kilpauk, Chennai 600 010. [PAN:AAHCS2295P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर…

Shri Indhira Cottons Mills P Ltd, Chennai vs. DCIT, CPC, Bangalore

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

ITA 563/CHNY/2022[2018-2019]Status: DisposedITAT Chennai29 Aug 2022AY 2018-2019

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपीलसं./ I. T. A. No.563/Chny/2022 ("नधा"रणवष" / Assessment Year : 2018-19) M/S. Shri Indhira Cotton Mills P.Ltd. Vs. The Deputy Commissioner Of P.B No.6 , Jagampet Gardens, Income Tax, Cpc, Chitlapakkam Main Road, Chrompet, Bengaluru. Chennai-600 044. Pan: Aaaci 0899J (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Respondent: 25.08.2022

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

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी.मंजुनाथ, लेखा सद"य के सम$ BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ I. T. A. No.563/Chny/2022 ("नधा"रणवष" / Assessment Year : 2018-19) M/s. Shri Indhira Cotton Mills P.Ltd. vs. The Deputy Commissioner of P.B No.6 , Jagampet Gardens, Income Tax, CPC, Chitlapakkam Main Road, Chrompet, Bengaluru. Chennai-600 044. PAN: AAACI 0899J (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. Tarun, Advocate for अपीलाथ" क" ओरसे/ Appellant by…

D.D.Builders Limited, Bhubaneswar vs. ACIT, Central Circle-2, Bhubaneswar

In the result, appeal of the assessee is allowed

ITA 13/CTK/2021[2018-19]Status: HeardITAT Cuttack25 Aug 2022AY 2018-19

Bench: Shri George Mathan & Shri Arun Khodpiad.D.Builders Ltd., Plot No.36-F, Bjb Nagar, Bhubaneswar Pan No.Aabcd 1433 E ………………Assessee Versus Acit, Central Circle-2, Bhubaneswar ………………..Revenue Shri Kamal Kumar Agrawalla, Ca For The Assessee Shri M.K.Gautam, Cit-Dr For The Revenue Date Of Hearing : 25/08/2022 Date Of Pronouncement : 25/08/2022 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)-2, Bhubaneswar, Passed In I.T.Appeal No.0465/19-20, Dated 18.01.2021 For The Assessment Year 2018-2019. 2. It Was Submitted By The Ld. Ar Of The Assessee That The Only Issue In This Appeal Was Against The Action Of The Ld. Cit(A) In Confirming The Disallowance Of Pf & Esi Paid By The Assessee Beyond The Due Date As Prescribed Under The Respective Acts But Before The Due Date Of Filing Of The Return. Ld. Ar Placed Before Us A Decision Of The Coordinate Bench Of The Tribunal In The Case Of Odyssey Motors Pvt. Ltd., In Ita

Section 36(1)(va)

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER D.D.Builders Ltd., Plot No.36-F, BJB Nagar, Bhubaneswar PAN No.AABCD 1433 E ………………Assessee Versus ACIT, Central Circle-2, Bhubaneswar ………………..Revenue Shri Kamal Kumar Agrawalla, CA for the assessee Shri M.K.Gautam, CIT-DR for the Revenue Date of Hearing : 25/08/2022 Date of Pronouncement : 25/08/2022 आदेश / O R D E R Per Bench : This is an appeal filed by the ass…

Mansoor Aiyaz Ebrahim, Chennai vs. Assistant Dirctor of Incometax, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 622/CHNY/2022[2020-21]Status: DisposedITAT Chennai25 Aug 2022AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri N.V. Narayanan (Advocate) – Ld. ARFor Respondent: Ms. M.S. Deeeptha (JCIT) –Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी संजय शमा8, "ाियक सद4 के सम9। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI SONJOY SARMA, JUDICIAL MEMBER आयकर अपील सं./ ITA Nos.621 & 622/Chny/2022 (िनधा8रण वष8 / Assessment Years: 2019-20 & 2020-21) Mansoor Aiyaz Ebrahim ADIT, बनाम/ No.1/1 Bishop Garden, Green Ways Road, CPC, Bengalore. Vs. Chennai – 600 028. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAAPE-0488-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri N.V. Narayan…

Mansoor Aiyaz Ebrahim, Chennai vs. Assistant Dirctor of Incometax, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 621/CHNY/2022[2019-20]Status: DisposedITAT Chennai25 Aug 2022AY 2019-20

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri N.V. Narayanan (Advocate) – Ld. ARFor Respondent: Ms. M.S. Deeeptha (JCIT) –Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

Tonglit Autogistic Private Limited, Chennai vs. Asst Director of It, CPC Income Tax Department, Banglore

Appeal is allowed

ITA 566/CHNY/2022[2018-2019]Status: DisposedITAT Chennai25 Aug 2022AY 2018-2019

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri Ganesh. S (Advocate) – Ld. ARFor Respondent: Ms. M.S. Deeeptha (JCIT) –Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद4 एवं माननीय +ी संजय शमा8, "ाियक सद4 के सम9। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI SONJOY SARMA, JUDICIAL MEMBER आयकर अपील सं./ ITA No.566/Chny/2022 (िनधा8रण वष8 / Assessment Year: 2018-19) Tonglit Autogistic Pvt. Ltd. ADIT, बनाम/ Plot No.55, HIG, MGR Salai, NH-1, CPC, Bengalore. Vs. Maraimalai Nagar, Chennai – 603 209. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADCT-6520-E (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri Ganesh. S…

M/S Sam Streamline Systems P Ltd, Indore vs. The ITO 5 (1), Indore

In the result, these appeals are allowed

ITA 60/IND/2022[2018-19]Status: DisposedITAT Indore23 Aug 2022AY 2018-19

Bench: Ms.Madhumita Roy & Shri B.M. Biyani

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2018-19 Palash Badole ITO 5(2) Vs. Bhopal Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: BFZPB6592P Assessee by None Revenue by None Assessment Year: 2018-19 M/s. SAM Streamline ITO-5(1) Systems P. Ltd., Indore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAACS7527D Assessee by Ruchira Singhal Revenue by None Assessment Year: 2019-20 Such Media Publication NFA…

Torino Laboratories P Ltd, Indore vs. DCIT/ / ACIT 4 (1), Indore

In the result, the appeal of assessee is allowed

ITA 6/IND/2022[2018-19]Status: DisposedITAT Indore18 Aug 2022AY 2018-19

Bench: Shri Mahavir Prasad & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 Torino Laboratories Pvt. Ltd. Dcit/Acit-4(1), Indore Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabct1347B Assessee By Shri Ashish Goyal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.08.2022 Date Of Pronouncement 18.08.2022 O R D E R Per B.M. Biyani, A.M.:

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

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2018-19 Torino Laboratories Pvt. Ltd. DCIT/ACIT-4(1), Indore Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AABCT1347B Assessee by Shri Ashish Goyal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.08.2022 Date of Pronouncement 18.08.2022 O R D E R Per B.M. Biyani, A.M.: 1. This appeal by assessee is directed against the order dated 15.12.2021 of learned Commissioner of Income-Tax (Appeals), (Nat…

Shri Girish Deokar, Dewas vs. The ITO -1, Dewas

In the result, the appeal of assessee is allowed

ITA 16/IND/2022[2018-19]Status: DisposedITAT Indore10 Aug 2022AY 2018-19

Bench: Ms.Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 Girish Deokar Ito 305, Yashoda Apartment, 66 Ward-1, Vs. Radhaganj Dewas (M.P.) Dewas (Appellant / Assessee) (Respondent/ Revenue) Pan: Adapd7130P Appellant By None Respondent By Shri Singi, Sr. Dr Date Of Hearing 28.07.2022 Date Of Pronouncement 10.08.2022 O R D E R

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2018-19 Girish Deokar ITO 305, Yashoda Apartment, 66 Ward-1, Vs. Radhaganj Dewas (M.P.) Dewas (Appellant / Assessee) (Respondent/ Revenue) PAN: ADAPD7130P Appellant by None Respondent by Shri Singi, Sr. DR Date of Hearing 28.07.2022 Date of Pronouncement 10.08.2022 O R D E R PER MADHUMITA ROY, J.M.: The instant appeal filed by the assessee is directed against the order dated 26.11.20…

M/S Aakash Global Foods P Ltd, Indore vs. DCIT CPC, Bangalore

In the result, the appeal of assessee is allowed

ITA 15/IND/2022[2018-19]Status: DisposedITAT Indore10 Aug 2022AY 2018-19

Bench: Ms.Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 M/S. Aakash Global Foods Dcit Pvt. Ltd. Income-Tax, Cpc, Survey No.13/1/5,16/2,17/4, Bangalore Vs. Village Kumedi, Tehsil Sanwer, Indore(M.P.) (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadca4544R Appellant By Shri Arpit Gaur, Ar Respondent By Shri Singi, Sr. Dr Date Of Hearing 28.07.2022 Date Of Pronouncement 10.08.2022 O R D E R

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2018-19 M/s. Aakash Global Foods DCIT Pvt. Ltd. Income-Tax, CPC, Survey No.13/1/5,16/2,17/4, Bangalore Vs. Village Kumedi, Tehsil Sanwer, Indore(M.P.) (Appellant / Assessee) (Respondent/ Revenue) PAN: AADCA4544R Appellant by Shri Arpit Gaur, AR Respondent by Shri Singi, Sr. DR Date of Hearing 28.07.2022 Date of Pronouncement 10.08.2022 O R D E R PER MADHUMITA ROY, J.M.: The instant a…

M/S Eagle Techsec Communication India P Ltd, Indore vs. DCIT, CPC, Bangalore

In the result, the appeal of assessee is allowed

ITA 11/IND/2022[2018-19]Status: DisposedITAT Indore10 Aug 2022AY 2018-19

Bench: Ms.Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2018-19 M/S. Eagle Techsec Dcit Communication India Pvt. Income-Tax, Cpc, Ltd., M-23, New Siyaganj, Bangalore Mal Godam Road, Behind Vs. Shastri Market, Indore, M. P. 452001 (Appellant / Assessee) (Respondent/ Revenue) Pan: Aacce4785D Appellant By Shri Anil Kamal Garg, Ca Respondent By Shri P. K. Singi, Addl. Cit Dr Date Of Hearing 27.07.2022 Date Of Pronouncement 10.08.2022 O R D E R

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2018-19 M/s. Eagle Techsec DCIT Communication India Pvt. Income-Tax, CPC, Ltd., M-23, New Siyaganj, Bangalore Mal Godam Road, Behind Vs. Shastri Market, Indore, M. P. 452001 (Appellant / Assessee) (Respondent/ Revenue) PAN: AACCE4785D Appellant by Shri Anil Kamal Garg, CA Respondent by Shri P. K. Singi, Addl. CIT DR Date of Hearing 27.07.2022 Date of Pronouncement 10.08.2022 O R D E R…

M/S Guruji Products P Ltd, Pithampur vs. DCIT CPC, Bangalore

In the result, the appeal of assessee is allowed

ITA 10/IND/2022[2019-20]Status: DisposedITAT Indore10 Aug 2022AY 2019-20

Bench: Ms.Madhumita Roy & Shri B.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2019-20 M/S. Guruji Products Pvt. Dcit Ltd., 285, A.B. Road, Income-Tax, Cpc, Pigdamber, Mhow, Vs. Bangalore Pithampur, Mhow (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadca4544R Appellant By Shri Anil Kamal Garg, Ar Respondent By Shri P. K. Singi, Addl. Cit Dr Date Of Hearing 27.07.2022 Date Of Pronouncement 10.08.2022 O R D E R

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2019-20 M/s. Guruji Products Pvt. DCIT Ltd., 285, A.B. Road, Income-Tax, CPC, Pigdamber, Mhow, Vs. Bangalore Pithampur, Mhow (Appellant / Assessee) (Respondent/ Revenue) PAN: AADCA4544R Appellant by Shri Anil Kamal Garg, AR Respondent by Shri P. K. Singi, Addl. CIT DR Date of Hearing 27.07.2022 Date of Pronouncement 10.08.2022 O R D E R PER MADHUMITA ROY, J.M.: The instant appeal fil…

K N Harish, Kushal Nagar vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 555/BANG/2022[2018-19]Status: DisposedITAT Bangalore10 Aug 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 Shri. Kakalkoppa Ningappa Harish, Vs. Dcit, 11, Adithya Communications, Cpc, Mullusoge, Bengaluru. Kushal Nagar – 571 234. Pan : Abbph 7724 A Appellant Respondent Assessee By : Shri. S. Ramasubramanyam, Ca Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 28.07.2022 Date Of Pronouncement : 10.08.2022 O R D E R

For Appellant: Shri. S. Ramasubramanyam, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department

Section 139Section 139(1)Section 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 : 2018-19 Shri. Kakalkoppa Ningappa Harish, Vs. DCIT, 11, Adithya Communications, CPC, Mullusoge, Bengaluru. Kushal Nagar – 571 234. PAN : ABBPH 7724 A APPELLANT RESPONDENT Assessee by : Shri. S. Ramasubramanyam, CA Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 28.07.2022 Date of Pronouncement : 10.08.2022 O R D E R This is an appeal by the assessee against the order dated 23.06.2022 passed by the National Faceless Appeal Centre (NFAC), Delhi, relati…

Gem Properties Private Limited, Bangalore vs. The Income Tax Officer, Ward- 3(1)(2), Bangalore

In the result, appeal of the assessee is allowed

ITA 554/BANG/2022[2019-20]Status: DisposedITAT Bangalore10 Aug 2022AY 2019-20

Bench: Shri N. V. Vasudevanassessment Year : 2019-20 M/S. Gem Properties Pvt. Ltd., Vs. The Income Tax Officer, No.45, Industry House, Ward – 3(1)(2), Race Course Road, Bengaluru. Bengaluru – 560 001. Pan : Aaacg 4140 Q Appellant Respondent Assessee By : None Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 28.07.2022 Date Of Pronouncement : 10.08.2022 O R D E R

For Appellant: NoneFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department

Section 139Section 139(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. Gem Properties Pvt. Ltd., Vs. The Income Tax Officer, No.45, Industry House, Ward – 3(1)(2), Race Course Road, Bengaluru. Bengaluru – 560 001. PAN : AAACG 4140 Q APPELLANT RESPONDENT Assessee by : None Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 28.07.2022 Date of Pronouncement : 10.08.2022 O R D E R This is an appeal by the assessee against the order dated 14.03.2022 passed by the National Faceless Appeal Centre (NFAC), Delhi, relat…

Bellur Hiriyaniah Sridhar Murthy, Bangalore vs. Income Tax Officer, Ward-5(2)(1), Bangalore

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

ITA 544/BANG/2022[2019-20]Status: DisposedITAT Bangalore03 Aug 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: None

Section 139(1)Section 143(1)Section 234ASection 250Section 30Section 32Section 36(1)(va)Section 40Section 41Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 543 & 544/Bang/2022 Assessment Years : 2018-19 & 2019-20 Shri Bellur Hiriyaniah Sridhar Murthy, The Income Tax No. 65, East Anjaneya Officer, Temple Street, Ward 5 (2)(1), Basavanagudi, Bangalore. Bangalore – 560 004. Vs. PAN: AIZPS3972L APPELLANT RESPONDENT Assessee by : None : Shri Sankar Ganesh K, JCIT Revenue by DR ITAT Date of Hearing : 03-08-2022 Date of Pronouncement : 03-08-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals by the assessee has…