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 366,314 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 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

R.Ramakrishnan, Tirupur vs. DCIT, Bengaluru

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

ITA 513/CHNY/2022[2018-19]Status: DisposedITAT Chennai21 Jul 2022AY 2018-19

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ I. T. A. No.513/Chny/2022 (&नधा'रणवष' / Assessment Year : 2018-19) Mr. R.Ramakrishnan, vs. The Deputy Commissioner of 28/51, Sheriff Colony Main Road, Income Tax, CPC, Tirupur-641 604. Bengaluru. PAN: ACFPR 3945Q (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. Yeshwanth Kumar, C.A अपीलाथ" क" ओरसे/ Appellant by : Mr. AR.V.Sreenivasan, Addl.CIT ""यथ"क" ओर से/Respo…

M/S Autotech Industries [ India ] Private Limited, Chennai vs. ADIT, CPC, Bengaluru

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

ITA 500/CHNY/2022[2020-21]Status: DisposedITAT Chennai21 Jul 2022AY 2020-21

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ I. T. A. No.500/Chny/2022 (&नधा'रणवष' / Assessment Year : 2020-21) M/s. Autotech Industries (India) Pvt.Ltd vs. The Assistant Director of SP-114, Ambattur Industrial Estate, Income Tax, CPC, Chennai-600 058. Bengaluru. PAN: AABCA 9902B (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. Shrenik Chordia C.A अपीलाथ" क" ओरसे/ Appellant by : Mr. AR.V.Sreenivasan, Addl.C…

Airtec Systems, Coimbatore vs. ADIT, Bangalore

In the result, both these appeals filed by the assessee for

ITA 493/CHNY/2022[2019-20]Status: DisposedITAT Chennai21 Jul 2022AY 2019-20

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022
Section 139(1)Section 143(1)Section 36(1)(va)Section 438

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ I. T. A. Nos.492 & 493/Chny/2022 (&नधा'रणवष' / Assessment Years : 2018-19 & 2019-20) M/s.Airtec Systems vs. The Assistant Director of 1/77A, Karuppakounder Nagar Income Tax, CPC, Athipalayam Road, Ganapathy, Bengaluru. Coimbatore-641 006. PAN: AANFA 3094P (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. Yeshwanth Kumar, C.A अपीलाथ" क" ओरसे/ Appellant by : Mr. AR.…

Airtec Systems, Coimbatore vs. ADIT, Bangalore

In the result, both these appeals filed by the assessee for

ITA 492/CHNY/2022[2018-19]Status: DisposedITAT Chennai21 Jul 2022AY 2018-19

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022
Section 139(1)Section 143(1)Section 36(1)(va)Section 438

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ I. T. A. Nos.492 & 493/Chny/2022 (&नधा'रणवष' / Assessment Years : 2018-19 & 2019-20) M/s.Airtec Systems vs. The Assistant Director of 1/77A, Karuppakounder Nagar Income Tax, CPC, Athipalayam Road, Ganapathy, Bengaluru. Coimbatore-641 006. PAN: AANFA 3094P (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. Yeshwanth Kumar, C.A अपीलाथ" क" ओरसे/ Appellant by : Mr. AR.…

M/S. Goodwill Enterprises, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 497/BANG/2022[2019-20]Status: DisposedITAT Bangalore21 Jul 2022AY 2019-20
For Respondent: Shri Joseph Varghese
Section 139(1)Section 143(1)Section 234BSection 250Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2019-20 M/s. Goodwill Enterprises, The Assistant No. 25, 80 Feet Road, Director of BSK 3rd Stage, Income Tax, 3rd Phase, CPC, Bengaluru – 560 085. Vs. Bangalore. PAN: AAGFG4410N APPELLANT RESPONDENT : Shri Joseph Varghese, Assessee by Advocate : Shri Venudhar Godesi, JCIT Revenue by DR Date of Hearing : 21-07-2022 Date of Pronouncement : 21-07-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has been filed by assessee against…

Lmg Consulting Services India Private Limited (Formerly Known As Splash Fashions India Private Limited), Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 449/BANG/2022[2019-20]Status: DisposedITAT Bangalore21 Jul 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2019-20 M/S. Lmg Consulting Services India Pvt. Ltd., [Formerly Known As Splash Fashions India The Assistant Pvt. Ltd.], Director Of 4Th Floor, Building No. 3, Income Tax, 77 Town Centre, Cpc, Off Hal Airport Road, Vs. Bangalore. Yemlur, Bangalore – 560 037. Pan: Aarcs5369N Appellant Respondent Assessee By : Smt. Rashmi R, Advocate : Shri Venudhar Godesi, Jcit Revenue By Dr Date Of Hearing : 21-07-2022 Date Of Pronouncement : 21-07-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 31/03/2022 U/S. 250 Passed By The National Faceless Appeal Centre (Nfac), Delhi Relating To Assessment Year 2019-20 On Following Grounds Of Appeal: “1. Disallowance Towards Delayed Remittance Of Employees' Contribution To Provident Fund ["Pf"] Under Section 36(1)(Va) Of The Act

For Appellant: Smt. Rashmi R, Advocate
Section 139(1)Section 250Section 36(1)(va)Section 37Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2019-20 M/s. LMG Consulting Services India Pvt. Ltd., [Formerly known as Splash Fashions India The Assistant Pvt. Ltd.], Director of 4th Floor, Building no. 3, Income Tax, 77 Town Centre, CPC, Off HAL Airport Road, Vs. Bangalore. Yemlur, Bangalore – 560 037. PAN: AARCS5369N APPELLANT RESPONDENT Assessee by : Smt. Rashmi R, Advocate : Shri Venudhar Godesi, JCIT Revenue by DR Date of Hearing : 21-07-2022 Date of Pronouncement : 21-07-2022 ORDER PER BEENA…

Radheshyam Upadhyay, Surat vs. ITO Ward, 1 (2) (6), Surat

In the result, all the grounds appeal raised by the assessee is allowed for statistical purpose

ITA 144/SRT/2021[2019-20]Status: DisposedITAT Surat20 Jul 2022AY 2019-20

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 154Section 254(1)Section 36Section 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 ITA No. 138 & 142/SRT/2021 (AY 2018-19 & 2019-20) (Hearing in Virtual Court) Bhuvaneshsingh L Dalawat, Vs. I.T.O. 603, Shivam-A, Siddhivinayak Ward 1(2)(1), Residency, Sachui GIDC, Sachin, Surat. Surat-394230. PAN : APIPD 5846 G Appellant Respondent ITA No. 143 & 144/SRT/2021 (AY 2018-19 & 2019-20) Radheshyam Upadhyay, Vs. I.T.O. B-13, Flat No. 478, Raj Abhishek Ward 1(2)(6), City Home, Sachin-Palsana Road, Surat. Sachin, Pardi, Surat. PAN : ABAPU 8091 N Appellant Responde…

Radheshyam Upadhyay, Surat vs. ITO Ward, 1 (2) (6), Surat

In the result, all the grounds appeal raised by the assessee is allowed for statistical purpose

ITA 143/SRT/2021[2018-19]Status: DisposedITAT Surat20 Jul 2022AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 154Section 254(1)Section 36Section 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 ITA No. 138 & 142/SRT/2021 (AY 2018-19 & 2019-20) (Hearing in Virtual Court) Bhuvaneshsingh L Dalawat, Vs. I.T.O. 603, Shivam-A, Siddhivinayak Ward 1(2)(1), Residency, Sachui GIDC, Sachin, Surat. Surat-394230. PAN : APIPD 5846 G Appellant Respondent ITA No. 143 & 144/SRT/2021 (AY 2018-19 & 2019-20) Radheshyam Upadhyay, Vs. I.T.O. B-13, Flat No. 478, Raj Abhishek Ward 1(2)(6), City Home, Sachin-Palsana Road, Surat. Sachin, Pardi, Surat. PAN : ABAPU 8091 N Appellant Responde…

Bhuvaneshsing L. Dalawat, Surat vs. ITO Ward.1(2) (1), Surat

In the result, all the grounds appeal raised by the assessee is allowed for statistical purpose

ITA 142/SRT/2021[2019-20]Status: DisposedITAT Surat20 Jul 2022AY 2019-20

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 154Section 254(1)Section 36Section 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 ITA No. 138 & 142/SRT/2021 (AY 2018-19 & 2019-20) (Hearing in Virtual Court) Bhuvaneshsingh L Dalawat, Vs. I.T.O. 603, Shivam-A, Siddhivinayak Ward 1(2)(1), Residency, Sachui GIDC, Sachin, Surat. Surat-394230. PAN : APIPD 5846 G Appellant Respondent ITA No. 143 & 144/SRT/2021 (AY 2018-19 & 2019-20) Radheshyam Upadhyay, Vs. I.T.O. B-13, Flat No. 478, Raj Abhishek Ward 1(2)(6), City Home, Sachin-Palsana Road, Surat. Sachin, Pardi, Surat. PAN : ABAPU 8091 N Appellant Responde…

Bhuvaneshsingh L. Dalawat, Surat vs. Income Tax Officer, WD. 1(2)(1), Surat

In the result, all the grounds appeal raised by the assessee is allowed for statistical purpose

ITA 138/SRT/2021[2018-19]Status: DisposedITAT Surat20 Jul 2022AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 154Section 254(1)Section 36Section 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 ITA No. 138 & 142/SRT/2021 (AY 2018-19 & 2019-20) (Hearing in Virtual Court) Bhuvaneshsingh L Dalawat, Vs. I.T.O. 603, Shivam-A, Siddhivinayak Ward 1(2)(1), Residency, Sachui GIDC, Sachin, Surat. Surat-394230. PAN : APIPD 5846 G Appellant Respondent ITA No. 143 & 144/SRT/2021 (AY 2018-19 & 2019-20) Radheshyam Upadhyay, Vs. I.T.O. B-13, Flat No. 478, Raj Abhishek Ward 1(2)(6), City Home, Sachin-Palsana Road, Surat. Sachin, Pardi, Surat. PAN : ABAPU 8091 N Appellant Responde…

Rapid Global Business |Solutions India Private Limited, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 496/BANG/2022[2019-20]Status: DisposedITAT Bangalore18 Jul 2022AY 2019-20

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2019-20 M/S. Rapid Global Business Solutions India Vs. Assistant Director Of Income Tax, Private Limited, Cpc, 18/7, 1St Floor, Narayan Business Bengaluru. Chambers, Hosur Road, Wilson Garden, Bengaluru – 560 027. Pan : Aaccr 5018 A Appellant Respondent Assessee By : Shri. Joseph Varghese, Advocate Revenue By : Smt. Priyadarshini Baseganni, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 18.07.2022 Date Of Pronouncement : 18.07.2022 O R D E R Per N. V. Vasudevan: . V. Vasudevan

For Appellant: Shri. Joseph Varghese, AdvocateFor Respondent: Smt. Priyadarshini Baseganni, Addl. 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 “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment Year : 2019-20 M/s. Rapid Global Business Solutions India Vs. Assistant Director of Income Tax, Private Limited, CPC, 18/7, 1st Floor, Narayan Business Bengaluru. Chambers, Hosur Road, Wilson Garden, Bengaluru – 560 027. PAN : AACCR 5018 A APPELLANT RESPONDENT Assessee by : Shri. Joseph Varghese, Advocate Revenue by : Smt. Priyadarshini Baseganni, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.07.2022 Date of Pronouncement : 18.07.2022 O R D E R Per N. V.…

Bulk Liquid Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, appeals of the assessee are allowed

ITA 485/BANG/2022[2019-20]Status: DisposedITAT Bangalore18 Jul 2022AY 2019-20

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Rajgopal, CAFor Respondent: Smt. Priyadarshini Baseganni, Addl. 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 “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 484, 485/Bang/2022 Assessment Years : 2018-19, 2019-20 M/s. Bulk Liquid Solutions Private Limited, Vs. DCIT, Regd. Office: No.31, Nadekerappa Ind. Circle – 1(1)(1), Estate, Andrahalli Main Road, Bengaluru. Hobli – Yeshwantpur, Bengaluru – 560 091. PAN : AACCB 5632 N APPELLANT RESPONDENT Assessee by : Shri. Rajgopal, CA Revenue by : Smt. Priyadarshini Baseganni, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.07.2022 Date of Pronouncement : 18.07.2022 O R D E…

Bulk Liquid Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, appeals of the assessee are allowed

ITA 484/BANG/2022[2018-19]Status: DisposedITAT Bangalore18 Jul 2022AY 2018-19

Bench: Shri N. V. Vasudevan & Ms. Padmavathy S

For Appellant: Shri. Rajgopal, CAFor Respondent: Smt. Priyadarshini Baseganni, Addl. 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 “C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT AND MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 484, 485/Bang/2022 Assessment Years : 2018-19, 2019-20 M/s. Bulk Liquid Solutions Private Limited, Vs. DCIT, Regd. Office: No.31, Nadekerappa Ind. Circle – 1(1)(1), Estate, Andrahalli Main Road, Bengaluru. Hobli – Yeshwantpur, Bengaluru – 560 091. PAN : AACCB 5632 N APPELLANT RESPONDENT Assessee by : Shri. Rajgopal, CA Revenue by : Smt. Priyadarshini Baseganni, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.07.2022 Date of Pronouncement : 18.07.2022 O R D E…

United Shippers Ltd., Mumbai vs. Dy CIT 3 (3), Mumbai

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

ITA 7801/MUM/2019[2016-17]Status: DisposedITAT Mumbai15 Jul 2022AY 2016-17

Bench: Shri Aby T Varkey & Shri Amarjit Singhunited Shippers Limited Vs. Deputy Commissioner Of 3Rd Floor, Prospect Income Tax-3(3) Chambers, D.N. Road, Air India Building, Fort, Mumbai – 400 001 Nariman Point, Mumbai – 400 021 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaacu0764C Appellant .. Respondent

For Appellant: Aakash Marthak &For Respondent: Ms. Vranda U. Matkari
Section 143(1)Section 143(3)Section 36(1)(a)Section 36(1)(va)Section 41(1)Section 43B

…ITA No.7801/Mum/2019 A.Y.2016-17 1 United Shippers Limited Vs. DCIT-3(3) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER United Shippers Limited Vs. Deputy Commissioner of 3rd Floor, Prospect Income Tax-3(3) Chambers, D.N. Road, Air India Building, Fort, Mumbai – 400 001 Nariman Point, Mumbai – 400 021 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAACU0764C Appellant .. Respondent Appellant by : Aakash Marthak & Bhupendra Karkhanis Respondent by : Ms. Vranda U. Matkari Date of Hearing 05.07.2022 Date of Pronouncement 15.07.2…

Wm Global Sourcing India Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Circle-7(1)(1), Bangalore

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

ITA 450/BANG/2022[2019-20]Status: DisposedITAT Bangalore14 Jul 2022AY 2019-20
For Appellant: Smt. Rashmi R, Advocate
Section 139(1)Section 143(1)Section 234CSection 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2019-20 M/s. WM Global Sourcing India Pvt. Ltd., D Block, 5th Floor, RMZ The Assistant Centennial, ITPL Road, Director of Near Mahadevapura Post, Income Tax, Plot #8D, Doddanakundi CPC, Industrial Area, Vs. Bangalore. Bangalore – 560 048. PAN: AAACW5911D APPELLANT RESPONDENT Assessee by : Smt. Rashmi R, Advocate : Shri K.R. Narayan, Addl. CIT Revenue by (DR) Date of Hearing : 14-07-2022 Date of Pronouncement : 14-07-2022 ORDER PER BEENA PILLAI, JUDI…

P. Rajesh Ship Breaking Pvt. Ltd, Mumbai vs. DCIT 8(2) (1), Mumbai

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

ITA 1980/MUM/2021[2018-19]Status: HeardITAT Mumbai13 Jul 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhp. Rajesh Ship Breaking Vs. Acit, Circle 4(3)(2) Pvt. Ltd., 61/2 Lakri Aayakar Bhavan, Bunder, Rey Road, M.K. Road, Darukhana, Mumbai - 400020 Mumbai – 400010 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacp7197G Appellant .. Respondent

For Appellant: C.V. JainFor Respondent: C.T. Mathews
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA No.1980/Mum/2021 A.Y.2018-19 1 P. Rajesh Ship Breaking Pvt. Ltd. Vs. ACIT, Circle 4(3)(2) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER P. Rajesh Ship Breaking Vs. ACIT, Circle 4(3)(2) Pvt. Ltd., 61/2 Lakri Aayakar Bhavan, Bunder, Rey Road, M.K. Road, Darukhana, Mumbai - 400020 Mumbai – 400010 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No: AAACP7197G Appellant .. Respondent Appellant by : C.V. Jain Respondent by : C.T. Mathews Date of Hearing 30.05.2022 Date of Pronouncement 13.07.2022 आदेश / O R D E R Per Amarjit Singh…

Sri Chamundeswari Sugars Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 356/BANG/2022[2019-20]Status: DisposedITAT Bangalore13 Jul 2022AY 2019-20

Bench: Smt. Beena Pillai & Shri. Laxmi Prasad Sahu

For Appellant: Ms. Pooja Maru, CA
Section 115JSection 139(1)Section 143(1)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 355 & 356/Bang/2022 Assessment Years: 2018-19 & 2019-20 M/s. Sri Chamundeswari Sugars Ltd., The Deputy No. 88/5, Richmond Commissioner of Road, Income Tax, Richmond Town, CPC, Bangalore – 560 025. Vs. Bangalore. PAN: AACCS5004R APPELLANT RESPONDENT Assessee by : Ms. Pooja Maru, CA : Shri K.R. Narayan, Addl. CIT Revenue by (DR) Date of Hearing : 13-07-2022 Date of Pronouncement : 13-07-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals by the assesse…

Sri Chamundeswari Sugars Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 355/BANG/2022[2018-19]Status: DisposedITAT Bangalore13 Jul 2022AY 2018-19

Bench: Smt. Beena Pillai & Shri. Laxmi Prasad Sahu

For Appellant: Ms. Pooja Maru, CA
Section 115JSection 139(1)Section 143(1)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 355 & 356/Bang/2022 Assessment Years: 2018-19 & 2019-20 M/s. Sri Chamundeswari Sugars Ltd., The Deputy No. 88/5, Richmond Commissioner of Road, Income Tax, Richmond Town, CPC, Bangalore – 560 025. Vs. Bangalore. PAN: AACCS5004R APPELLANT RESPONDENT Assessee by : Ms. Pooja Maru, CA : Shri K.R. Narayan, Addl. CIT Revenue by (DR) Date of Hearing : 13-07-2022 Date of Pronouncement : 13-07-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeals by the assesse…

Tuff Guard Force Private Limited, Ghatkopar West vs. CIT(Appeals) NFAC, Delhi

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

ITA 2450/MUM/2021[2017-18]Status: DisposedITAT Mumbai12 Jul 2022AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri Amarjit Singhassessment Year: 2017-18 M/S. Tuff Guard Force Pvt. Ltd., Commissioner Of Income 207, Kails Esplanade, Lbs Marg, Vs. Tax (Appeals), Nfac, Ghatkopar (W), Delhi. Mumbai 400 086 Pan No.Aabcb4892K Appellant Respondent Revenue By : Shri D.B. Shah. Assessee By : Shri Pankaj Kumar (D.R.) Date Of Hearing : 21.06.2022. Date Of Pronouncement : 12.07.2022. O R D E R Per Amarjit Singh, A.M. This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dt.28.01.2021 For The Assessment Year 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal :

For Appellant: Shri Pankaj Kumar (D.R.)For Respondent: Shri D.B. Shah
Section 250Section 36Section 36(1)(va)Section 43Section 438Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER AND SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Assessment Year: 2017-18 M/s. Tuff Guard Force Pvt. Ltd., Commissioner of Income 207, Kails Esplanade, LBS Marg, Vs. Tax (Appeals), NFAC, Ghatkopar (W), Delhi. Mumbai 400 086 PAN No.AABCB4892K Appellant Respondent Revenue by : Shri D.B. Shah. Assessee by : Shri Pankaj Kumar (D.R.) Date of Hearing : 21.06.2022. Date of pronouncement : 12.07.2022. O R D E R PER AMARJIT SINGH, A.M. This appeal is filed by the assessee against the order of Commissioner of Income Tax (…

Jagadish Reddy, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 278/BANG/2022[2019-20]Status: DisposedITAT Bangalore12 Jul 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Mahesh T.R., A.R. &For Respondent: Shri Srinivas Rao Bandaru, D.R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…ITA Nos.277 & 278/Bang/2022 Jagadish Reddy, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.277 & 278/Bang/2022 Assessment Years: 2018-19 & 2019-20 Jagadish Reddy #14, Hulimangala Village Podu, Hosur Road ACIT CPC Vs. Bengaluru 562106 Bengaluru PAN NO : AISPR7585F APPELLANT RESPONDENT Appellant by : Shri Mahesh T.R., A.R. & Shri Jagadesh Reddy, Assessee Respondent by : Shri Srinivas Rao Bandaru, D.R. Date of Hearing : 12.07.2022 Date of Pronouncement : 12.07.2022 O R D E R PER CHANDRA POOJA…