CIT v. M/s Mark Auto Industries Ltd.

358 ITR 43High Court2013#1041 most cited

What is CIT v. M/s Mark Auto Industries Ltd. authority for?

The Punjab & Haryana High Court held that employees' contributions to provident fund (PF) and Employees' State Insurance (ESI), deposited after the due date under the respective special Acts but before the due date for filing the income tax return, are allowable as a deduction under Section 36(1)(va) read with Section 43B of the Income-tax Act.

105

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

CIT v. M/s Mark Auto Industries Ltd. · 358 ITR 43 · section 43B · section 36(1)(va) · section 2(24)(x) · employees contribution PF ESI · due date for deposit · actual payment basis · deduction of provident fund · ESI contributions

Issues it is cited on

section 250ofsection 43(b)section 3(b)section 34(1)(iv)section 36(va)actual payment basissection 43b(b)section 34(1)section 36(1)(iv)section 40a(2)section 2(24)(x)section 41

Judgments citing CIT v. M/s Mark Auto Industries Ltd.

Lamba International Pvt. Ltd., Delhi vs. DCIT, CPC, Bengaluru

In the result, the appeal of the Assessee is allowed

ITA 1418/DEL/2021[2019-2020]Status: DisposedITAT Delhi12 May 2022AY 2019-2020

Bench: Shri Kul Bharat

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

…SI) as deemed income of employer under section 2(24)(x) of the Act.” 10. Even the Hon’ble Punjab and Haryana High Court in the case of CIT Vs. M/s Hemla Embroidery Mills (P) Ltd. (366 ITR 167) (P&H HC) and in the case of CIT Vs. M/s Mark Auto Industries Ltd. (358 ITR 43) (P&H HC) has clearly held that the Assessee is entitled to claim deduction of employee’s share of ESI & PF u/s.43B of the Act, if the same has been deposited prior to the filing of return of income u/s.139(1) of the Act. 11. From the aforesaid Judgments of the Hon’ble High Courts, it is clear that the Hon’ble Courts have not drawn any distinctio…

N J Security Services, Haryana vs. ITO, Ward-3, Rohtak

In the result, the appeal of the Assessee is allowed

ITA 1398/DEL/2021[2019-20]Status: DisposedITAT Delhi12 May 2022AY 2019-20

Bench: Shri Kul Bharat

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

…I) as deemed income of employer under section 2(24)(x) of the Act.” 10. Even the Hon’ble Punjab and Haryana High Court in the case of CIT Vs. M/s Hemla Embroidery Mills (P) Ltd. (366 ITR 167) (P&H HC) and in the case of CIT Vs. M/s Mark Auto Industries Ltd. (358 ITR 43) (P&H HC) has clearly held that the Assessee is entitled to claim deduction of employee’s share of ESI & PF u/s.43B of the Act, if the same has been deposited prior to the filing of return of income u/s.139(1) of the Act. 11. From the aforesaid Judgments of the Hon’ble High Courts, it is clear that the Hon’ble Courts have not drawn any distinctio…

ACIT, Circle 62(1), New Delhi vs. Amardeep Singh Bedi, New Delhi

In the result appeal filed by the Revenue is dismissed

ITA 3730/DEL/2019[2014-15]Status: DisposedITAT Delhi12 May 2022AY 2014-15

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryacit, Circle 62(1), Vs. Amardeep Singh Bedi, F-53, 1St Floor, D.B. Gupta New Delhi. Market, Karol Bagh, New Delhi Pan : Aampb6144J (Appellant) (Respondent) Appellantby : Mrs. Kirtisankratyayan, Sr. Dr Respondentby: Shri Anil Gupta, Ar

For Appellant: Mrs. KirtiSankratyayan, Sr. DRFor Respondent: Shri Anil Gupta, AR
Section 139Section 139(1)Section 250(6)Section 36(1)Section 36(1)(va)Section 43B

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA,ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER ACIT, Circle 62(1), Vs. Amardeep Singh Bedi, F-53, 1st Floor, D.B. Gupta New Delhi. Market, Karol Bagh, New Delhi PAN : AAMPB6144J (Appellant) (Respondent) Appellantby : Mrs. KirtiSankratyayan, Sr. DR Respondentby: Shri Anil Gupta, AR Date of Hearing : 12/05/2022 Date of pronouncement : 12/05/2022 O R D E R PER N.K. CHOUDHRY, J. M.: 1. The Revenue has preferred the instant appeal against the order dated18.03.2019, impugned herein, passed by the Ld. Commissioner of…

Ajit Singh, Haryana Gurgaon vs. DCIT CPC ITO Ward 1(1), Gurgaon

In the result, the appeal of the assessee is allowed

ITA 1851/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Apr 2022AY 2018-19

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.1851/Del/2021 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Ajit Singh Dcit Cpc, House No. 651, 1St Floor, Vs. Ito, Sector 10A, Nr. Union Bank, Ward 1(1), Gurgaon, Haryana. Gurgaon. Pan No. Duxps2279R अपीलाथ" Appellant ""यथ"/Respondent

Section 139Section 139(1)Section 154Section 36(1)(va)Section 43B

…I.T.A.No.1851/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.1851/Del/2021 िनधा"रणवष"/Assessment Year: 2018-19 बनाम Ajit Singh DCIT CPC, House No. 651, 1st Floor, Vs. ITO, Sector 10A, Nr. Union Bank, Ward 1(1), Gurgaon, Haryana. Gurgaon. PAN No. DUXPS2279R अपीलाथ" Appellant ""यथ"/Respondent Shri M.R. Sahu, CA िनधा"रतीक"ओरसे /Assessee by Shri Om Prakash, Sr. DR राज"वक"ओरसे /Revenue by सुनवाईक"तारीख/ Date of hearing: 17.03.2022 28.04.2022 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R This appeal is filed by the Asse…

Tegsons India, Ludhiana vs. ITO, Ward 1(3), Ludhiana

ITA 78/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh21 Apr 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…h Court and Hon'ble Gauhati High Court had ruled in favour of the assessee on the issue. Reliance was placed on the following judicial precedents laid down by the Hon'ble Punjab & Haryana High Court :- a. CIT vs M/s Mark Auto Industries Limited reported in 358 ITR 43 b. CIT vs M/s Hemla Embroidery Mills Pvt. Ltd., ITA No. 16 of 2009 order dated 27.09.2012 ITA Nos. 18,09,12,14,15,16,31,32,78-c-22, 394 & 418-c-21 & C.O. 1-c-22- Smt. Madhubala, Punjab & Others , 19 c. CIT vs Nuchem Ltd., ITA No. 609 of 2009 order dated 22 September, 2014 d. Lakhani Rubber Udyog Punjab and Haryana, 312 ITR 0014. 5.1 It was subm…

Metalman Auto Private Limited, New Delhi vs. ACIT, Circle -1, Ludhiana

ITA 32/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh21 Apr 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…h Court and Hon'ble Gauhati High Court had ruled in favour of the assessee on the issue. Reliance was placed on the following judicial precedents laid down by the Hon'ble Punjab & Haryana High Court :- a. CIT vs M/s Mark Auto Industries Limited reported in 358 ITR 43 b. CIT vs M/s Hemla Embroidery Mills Pvt. Ltd., ITA No. 16 of 2009 order dated 27.09.2012 ITA Nos. 18,09,12,14,15,16,31,32,78-c-22, 394 & 418-c-21 & C.O. 1-c-22- Smt. Madhubala, Punjab & Others , 19 c. CIT vs Nuchem Ltd., ITA No. 609 of 2009 order dated 22 September, 2014 d. Lakhani Rubber Udyog Punjab and Haryana, 312 ITR 0014. 5.1 It was subm…

Sandeep Gupta, Chandigarh vs. DCIT, Circle 3(1), Chandigarh

ITA 31/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh21 Apr 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…h Court and Hon'ble Gauhati High Court had ruled in favour of the assessee on the issue. Reliance was placed on the following judicial precedents laid down by the Hon'ble Punjab & Haryana High Court :- a. CIT vs M/s Mark Auto Industries Limited reported in 358 ITR 43 b. CIT vs M/s Hemla Embroidery Mills Pvt. Ltd., ITA No. 16 of 2009 order dated 27.09.2012 ITA Nos. 18,09,12,14,15,16,31,32,78-c-22, 394 & 418-c-21 & C.O. 1-c-22- Smt. Madhubala, Punjab & Others , 19 c. CIT vs Nuchem Ltd., ITA No. 609 of 2009 order dated 22 September, 2014 d. Lakhani Rubber Udyog Punjab and Haryana, 312 ITR 0014. 5.1 It was subm…

Vidyadhar Tiwari, Baddi vs. ITO, Baddi

ITA 16/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh21 Apr 2022AY 2019-20

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…h Court and Hon'ble Gauhati High Court had ruled in favour of the assessee on the issue. Reliance was placed on the following judicial precedents laid down by the Hon'ble Punjab & Haryana High Court :- a. CIT vs M/s Mark Auto Industries Limited reported in 358 ITR 43 b. CIT vs M/s Hemla Embroidery Mills Pvt. Ltd., ITA No. 16 of 2009 order dated 27.09.2012 ITA Nos. 18,09,12,14,15,16,31,32,78-c-22, 394 & 418-c-21 & C.O. 1-c-22- Smt. Madhubala, Punjab & Others , 19 c. CIT vs Nuchem Ltd., ITA No. 609 of 2009 order dated 22 September, 2014 d. Lakhani Rubber Udyog Punjab and Haryana, 312 ITR 0014. 5.1 It was subm…

Sh. Vijay Kumar Singh, Baddi vs. ITO, Baddi

ITA 15/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh21 Apr 2022AY 2019-20

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…h Court and Hon'ble Gauhati High Court had ruled in favour of the assessee on the issue. Reliance was placed on the following judicial precedents laid down by the Hon'ble Punjab & Haryana High Court :- a. CIT vs M/s Mark Auto Industries Limited reported in 358 ITR 43 b. CIT vs M/s Hemla Embroidery Mills Pvt. Ltd., ITA No. 16 of 2009 order dated 27.09.2012 ITA Nos. 18,09,12,14,15,16,31,32,78-c-22, 394 & 418-c-21 & C.O. 1-c-22- Smt. Madhubala, Punjab & Others , 19 c. CIT vs Nuchem Ltd., ITA No. 609 of 2009 order dated 22 September, 2014 d. Lakhani Rubber Udyog Punjab and Haryana, 312 ITR 0014. 5.1 It was subm…

Sh. Vijay Kumar Singh, Baddi vs. ITO, Baddi

ITA 14/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh21 Apr 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…h Court and Hon'ble Gauhati High Court had ruled in favour of the assessee on the issue. Reliance was placed on the following judicial precedents laid down by the Hon'ble Punjab & Haryana High Court :- a. CIT vs M/s Mark Auto Industries Limited reported in 358 ITR 43 b. CIT vs M/s Hemla Embroidery Mills Pvt. Ltd., ITA No. 16 of 2009 order dated 27.09.2012 ITA Nos. 18,09,12,14,15,16,31,32,78-c-22, 394 & 418-c-21 & C.O. 1-c-22- Smt. Madhubala, Punjab & Others , 19 c. CIT vs Nuchem Ltd., ITA No. 609 of 2009 order dated 22 September, 2014 d. Lakhani Rubber Udyog Punjab and Haryana, 312 ITR 0014. 5.1 It was subm…

Parminder Singh, Ludhiana vs. ITO, Ludhiana

ITA 12/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh21 Apr 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…h Court and Hon'ble Gauhati High Court had ruled in favour of the assessee on the issue. Reliance was placed on the following judicial precedents laid down by the Hon'ble Punjab & Haryana High Court :- a. CIT vs M/s Mark Auto Industries Limited reported in 358 ITR 43 b. CIT vs M/s Hemla Embroidery Mills Pvt. Ltd., ITA No. 16 of 2009 order dated 27.09.2012 ITA Nos. 18,09,12,14,15,16,31,32,78-c-22, 394 & 418-c-21 & C.O. 1-c-22- Smt. Madhubala, Punjab & Others , 19 c. CIT vs Nuchem Ltd., ITA No. 609 of 2009 order dated 22 September, 2014 d. Lakhani Rubber Udyog Punjab and Haryana, 312 ITR 0014. 5.1 It was subm…

ITO, Ward 6(1), Ludhiana vs. Sh. Sita Ram Singla, Ludhiana

ITA 418/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh21 Apr 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…h Court and Hon'ble Gauhati High Court had ruled in favour of the assessee on the issue. Reliance was placed on the following judicial precedents laid down by the Hon'ble Punjab & Haryana High Court :- a. CIT vs M/s Mark Auto Industries Limited reported in 358 ITR 43 b. CIT vs M/s Hemla Embroidery Mills Pvt. Ltd., ITA No. 16 of 2009 order dated 27.09.2012 ITA Nos. 18,09,12,14,15,16,31,32,78-c-22, 394 & 418-c-21 & C.O. 1-c-22- Smt. Madhubala, Punjab & Others , 19 c. CIT vs Nuchem Ltd., ITA No. 609 of 2009 order dated 22 September, 2014 d. Lakhani Rubber Udyog Punjab and Haryana, 312 ITR 0014. 5.1 It was subm…

Ride Link Auto, Ludhiana vs. ITO Ward 7 (1), Ludhiana

ITA 394/CHANDI/2021[2019-2020]Status: DisposedITAT Chandigarh21 Apr 2022AY 2019-2020

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

…h Court and Hon'ble Gauhati High Court had ruled in favour of the assessee on the issue. Reliance was placed on the following judicial precedents laid down by the Hon'ble Punjab & Haryana High Court :- a. CIT vs M/s Mark Auto Industries Limited reported in 358 ITR 43 b. CIT vs M/s Hemla Embroidery Mills Pvt. Ltd., ITA No. 16 of 2009 order dated 27.09.2012 ITA Nos. 18,09,12,14,15,16,31,32,78-c-22, 394 & 418-c-21 & C.O. 1-c-22- Smt. Madhubala, Punjab & Others , 19 c. CIT vs Nuchem Ltd., ITA No. 609 of 2009 order dated 22 September, 2014 d. Lakhani Rubber Udyog Punjab and Haryana, 312 ITR 0014. 5.1 It was subm…

M/S Ind Synergy Limited, Raipur (Cg) vs. The Dy. Commissioner of Income Tax 1(2), Raipur (Cg)

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 312/BIL/2016[2011-12]Status: DisposedITAT Raipur30 Mar 2022AY 2011-12

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 312/Rpr/2016 "नधा"रण वष" / Assessment Year : 2011-12 M/S. Ind Synergy Limited Gokul Puram, Kachna Road, Khamardih, Raipur (C.G.) Pan : Aaaci7072D .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(2), Raipur (C.G.) ……""यथ" / Respondent Assessee By : Shri Abhishek Mahawar, Ar Revenue By : Shri Shravankumar Meena, Dr

For Appellant: Shri Abhishek Mahawar, ARFor Respondent: Shri Shravankumar Meena, DR
Section 143(3)Section 14ASection 2(24)(x)Section 3Section 36(1)(va)

…1 ITR 508 (Delhi High Court) b. CIT Vs. Hemla Embroidery Mills (P) Ltd. (2014) 366 ITR 167 (P&H) c. Bihar State Warehousing Corporation Ltd.Vs. CIT 386 ITR 410 (Patna) d. Sagun Foundary Pvt. Ltd Vs. CIT 145 DTR 265 (All) e. CIT Vs. Mark Auto Industries (2008) 358 ITR 43 (P&H) f. CIt Vs. Jaipur Vidyut Vitran Nigam Ltd (2014) 363 ITR 307 (Raj) g. EssaeTeraoka Pvt. Ltd Vs. DCIT (2014)366 ITR 408 (Kar) h. CIT Vs. Vijay Shree Ltd (2014) 43 Taxmann.com 396 (Cal) i. CIT Vs. Kichha Sugar Co Ltd (2013) 356 ITR 351 (Uttarakhand) In the backdrop of the aforesaid settled position of law, we are of the considered view that no…

Lion Workforce Solutions India Pvt. Ltd., New Delhi vs. DCIT, CPC, New Delhi

In the result, the appeal of the Assessee is allowed

ITA 1186/DEL/2021[2018-19]Status: DisposedITAT Delhi24 Mar 2022AY 2018-19

Bench: Shri T.S. Kapoor & Shri N. K. Choudhrylion Workforce Solutions Vs. Dcit, Cpc, India Pvt. Ltd, New Delhi C/O. Kapilgoel, Adv, F- 26/124, Sector 7, Rohini, Delhi-110085 Pan: Aabcl 6633J (Appellant) (Respondent)

For Appellant: Sh. KapilGoel, AdvFor Respondent: Date of hearing
Section 139Section 139(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…ossible that construction which favours the Assessee must be adopted.’ 5.4 The Hon’ble Punjab and Haryana High Court in the case of CIT Vs. M/s Hemla Embroidery Mills (P) Ltd. (366 ITR 167) (P&H HC) and in the case of CIT Vs. M/s Mark Auto Industries Ltd. 3 (358 ITR 43) (P&H HC) has clearly held that the Assessee is entitled to claim deduction of employee’s share of ESI & PF u/s.43B of the Act, if the same has been deposited prior to the filing of return of income u/s.139(1) of the Act. 5.5. The jurisdictional High Court as well, in the case of CIT Vs. AIMIL Ltd {(2010) 321 ITR 508 (Del)} affirmed the action of…

Sh. Sanjeev Shyam, Shimla vs. DCIT, CPC/ITO-Ward-2, Shimla

In the result, the appeal of the assessee is allowed

ITA 316/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh23 Mar 2022AY 2018-19

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavsanjeev Shyam, Deputy Commissioner Of बनाम M/S Veagle Securities Service, Income Tax, Cpc, Bengaluru, Karnataka. Kaushal Niwas, Kauftadhar, Bharari, Shimla. "थायी लेखा सं./Pan No: Bxwps6383L

For Appellant: Shri Vishal Mohan, AdvFor Respondent: Dr.Ranjeet Kaur, Sr.DR
Section 139(1)Section 143(1)Section 250Section 250(6)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Sanjeev Shyam, Deputy Commissioner of बनाम M/s Veagle Securities Service, Income Tax, CPC, Bengaluru, Karnataka. Kaushal Niwas, Kauftadhar, Bharari, Shimla. "थायी लेखा सं./PAN NO: BXWPS6383L "नधा"रती क" ओर से/Assessee by: Shri Vishal Mohan, Adv. राज"व क" ओर से/ Revenue by : Dr.Ranjeet Kaur, Sr.DR सुनवाई क" तार"ख/Date of Hearing: 14.03.2022 उदघोषणा क" तार"ख/Date of Pronouncement: 23.03.2022 आदेश/ORDER Per Vikr…

Murti Supply Chain Solutions Private Limited, Delhi vs. DCIT, Karnataka

In the result, the appeal of the Assessee is allowed

ITA 1219/DEL/2021[2018-19]Status: DisposedITAT Delhi22 Mar 2022AY 2018-19

Bench: Shrit.S. Kapoor & Shri N. K. Choudhrymurti Supply Chain Vs. Dcit, Cpc Bangalore Solutions Private Limited Pole No. 26, Village Mundka West Delhi-110041 Pan: Aajcm7010N (Appellant) (Respondent)

For Appellant: Sh. Gaurav Gupta AdvFor Respondent: Ms. ShwetaYadav Sr. DR
Section 139Section 139(1)Section 2(24)(x)Section 250Section 36Section 36(1)(va)Section 43B

…ossible that construction which favours the Assessee must be adopted.’ 5.4 The Hon’ble Punjab and Haryana High Court in the case of CIT Vs. M/s Hemla Embroidery Mills (P) Ltd. (366 ITR 167) (P&H HC) and in the case of CIT Vs. M/s Mark Auto Industries Ltd. 3 (358 ITR 43) (P&H HC) has clearly held that the Assessee is entitled to claim deduction of employee’s share of ESI & PF u/s.43B of the Act, if the same has been deposited prior to the filing of return of income u/s.139(1) of the Act. 5.5. The jurisdictional High Court as well, in the case of CIT Vs. AIMIL Ltd {(2010) 321 ITR 508 (Del)} affirmed the action of…

Ram Kumar Tomar, New Delhi vs. ITO Ward - 34(1), New Delhi

In the result appeal filed by the Assesses is allowed

ITA 1730/DEL/2020[2018-19]Status: DisposedITAT Delhi21 Mar 2022AY 2018-19

Bench: Shrianil Chaturvedi & Shri N. K. Choudhry(Through Video Conferencing) Ram Kumar Tomar, Vs. Ito, C-40, Shakti Nagar Extension, Ward-34(1), New Delhi D New Delhi Pan: Aadpt6457D (Appellant) (Respondent)

For Appellant: ShriAmitGoel, Ld. CAFor Respondent: ShriVipulKashyap
Section 139Section 139(1)Section 250Section 36Section 36(1)(va)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “F”: NEW DELHI BEFORE SHRIANIL CHATURVEDI,ACCOUNTANT MEMBER AND SHRI N. K. CHOUDHRY, JUDICIAL MEMBER (Through Video Conferencing) Ram Kumar Tomar, Vs. ITO, C-40, Shakti Nagar Extension, Ward-34(1), New Delhi d New Delhi PAN: AADPT6457D (Appellant) (Respondent) Assessee by : ShriAmitGoel, Ld. CA ShriMohit Jain, Ld. CA Revenue by: ShriVipulKashyap, Ld. Sr. DR Date of Hearing 10/03/2022 Date of pronouncement 21/03/2022 O R D E R PER N.K. CHOUDHRY, J. M.: 1. The Assessee has preferred the instant appeal against the order dated 31.07.2020impugned herein passed by the Ld. Co…

Surender Kumar, Haryana vs. ADIT, CPC, Bangalore

ITA 1045/DEL/2021[2018-19]Status: DisposedITAT Delhi15 Mar 2022AY 2018-19

Bench: Sh. Saktijit Deydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1045/Del/2021 : Asstt. Year : 2018-19 Surender Kumar, Vs Adit, M Sahu & Associates, Ca, House No. Cpc, 651, 1St Floor, Sector-10A, Near Union Bangalore Bank Of India, Gurgaon, Haryana-122001 (Appellant) (Respondent) Pan No. Agupk6911C Assessee By : Sh. M. R. Sahu, Ca Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 10.03.2022 Date Of Pronouncement: 15.03.2022

For Appellant: Sh. M. R. Sahu, CAFor Respondent: Sh. Umesh Takyar, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1045/Del/2021 : Asstt. Year : 2018-19 Surender Kumar, Vs ADIT, M Sahu & Associates, CA, House No. CPC, 651, 1st Floor, Sector-10A, Near Union Bangalore Bank of India, Gurgaon, Haryana-122001 (APPELLANT) (RESPONDENT) PAN No. AGUPK6911C Assessee by : Sh. M. R. Sahu, CA Revenue by : Sh. Umesh Takyar, Sr. DR Date of Hearing: 10.03.2022 Date of Pronouncement: 15.03.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal…

Sh. Sameer Jain, Chandigarh vs. DCIT, Circle, Panchkula

In the result, the appeal of the assessee is allowed

ITA 3/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh11 Mar 2022AY 2019-20

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavsameer Jain, बनाम Assistant Director Of Income C/O Rajiv Goel & Associates, Tax, 1St Floor, Sco 823-824, Central Processing Centre (Cpc), Bengaluru. Sector 22A, Chandigarh "थायी लेखा सं./Pan No: Abnpj6236B

For Appellant: Shri Dhruv Goel, CAFor Respondent: Dr.Ranjeet Kaur, Sr.DR
Section 139(1)Section 143(1)Section 250Section 250(6)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Sameer Jain, बनाम Assistant Director of Income C/o Rajiv Goel & Associates, Tax, 1st Floor, SCO 823-824, Central Processing Centre (CPC), Bengaluru. Sector 22A, Chandigarh "थायी लेखा सं./PAN NO: ABNPJ6236B "नधा"रती क" ओर से/Assessee by: Shri Dhruv Goel, CA राज"व क" ओर से/ Revenue by : Dr.Ranjeet Kaur, Sr.DR सुनवाई क" तार"ख/Date of Hearing: 10.03.2022 उदघोषणा क" तार"ख/Date of Pronouncement: 11.03 2022 आदेश/ORDE…