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.

Sh. Paramjeet Singh, Baddi vs. ITO, Baddi

In the result, the appeal of the assessee is allowed

ITA 414/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh11 Mar 2022AY 2019-20

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavparamjeet Singh, Vpo Manpura, बनाम Dcit, Cpc Banaglore/ Tehsil Baddi, Ito Baddi Solan, Hp. Baddi, Himachal Pradesh. "थायी लेखा सं./Pan No: Arbps0049P

For Appellant: Shri Ravinder Kumar Sharma, CAFor Respondent: Dr.Ranjeet Kaur, Sr.DR
Section 139(1)Section 143(1)Section 250Section 250(6)Section 36Section 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 Paramjeet Singh, VPO Manpura, बनाम DCIT, CPC Banaglore/ Tehsil Baddi, ITO Baddi Solan, HP. Baddi, Himachal Pradesh. "थायी लेखा सं./PAN NO: ARBPS0049P "नधा"रती क" ओर से/Assessee by: Shri Ravinder Kumar Sharma, CA राज"व क" ओर से/ Revenue by : Dr.Ranjeet Kaur, Sr.DR सुनवाई क" तार"ख/Date of Hearing: 08.03.2022 उदघोषणा क" तार"ख/Date of Pronouncement: 11/03/2022 आदेश/ORDER Per Diva Singh, Judicial Member: This is…

Pcp International Ltd., Chandigarh vs. ACIT, Circle 1(1), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 411/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh11 Mar 2022AY 2018-19

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavpcp International Ltd., बनाम Adit (Cpc), Sco 66, Sector 34A, Bengaluru. Chandigarh. "थायी लेखा सं./Pan No: Aaacp9910B

For Appellant: Shri Neeraj Jain, 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 PCP International Ltd., बनाम ADIT (CPC), SCO 66, Sector 34A, Bengaluru. Chandigarh. "थायी लेखा सं./PAN NO: AAACP9910B "नधा"रती क" ओर से/Assessee by: Shri Neeraj Jain, CA राज"व क" ओर से/ Revenue by : Dr.Ranjeet Kaur, Sr.DR सुनवाई क" तार"ख/Date of Hearing: 08.03.2022 उदघोषणा क" तार"ख/Date of Pronouncement: 11/03/2022 आदेश/ORDER Per Diva Singh, Judicial Member: This is an appeal filed by the assessee against t…

Singhania International Limited, Ludhiana vs. CIT -II, Circle -IV(1), Ludhiana

In the result, the appeal of the assessee is allowed

ITA 416/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh09 Mar 2022AY 2018-19

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavsinghania International Limited, बनाम Commissioner Of Income Vishwakarma Street, Tax-Ii, Circle-Iv(1), Ludhiana. Gill Road, Ludhiana. "थायी लेखा सं./Pan No: Aadcs5639R

For Appellant: Shri Navneet Sehgal, 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 Singhania International Limited, बनाम Commissioner of Income Vishwakarma Street, Tax-II, Circle-IV(1), Ludhiana. Gill Road, Ludhiana. "थायी लेखा सं./PAN NO: AADCS5639R "नधा"रती क" ओर से/Assessee by: Shri Navneet Sehgal, CA राज"व क" ओर से/ Revenue by : Dr.Ranjeet Kaur, Sr.DR सुनवाई क" तार"ख/Date of Hearing: 08.03.2022 उदघोषणा क" तार"ख/Date of Pronouncement: 09.03.2022 (Hearing through Webex) आदेश/ORDER Per Vik…

Vaaho Agencies Private Limited, Amritsar vs. Income Tax Officer Ward -1 ( 1 ), Amritsar

In the result, the appeal of the assessee related all grounds of ITA No

ITA 30/ASR/2022[2019-20]Status: DisposedITAT Amritsar02 Mar 2022AY 2019-20

Bench: Dr. M. L. Meenash. Anikesh Banerjee

For Appellant: Sh. Jatinder Arora (CA)For Respondent: Sh. Satbir Singh, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…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. Essae Teraoka 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 t…

M/S Deep Nursing Home & Children Hospital, Ludhiana vs. The DCIT, Ludhiana

In the result, the appeal of the assessee is allowed

ITA 353/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh02 Mar 2022AY 2018-19

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavm/S Deep Nursing Home & Deputy Commissioner Of बनाम Children Hospital, Income Tax, 481, Model Town, Circle-6, Ludhiana Ludhiana. (Dcit, Cpc, Bangalore "थायी लेखा सं./Pan No: Aaafd6348Q

For Appellant: Shri Ashwani Kumar, CA &For Respondent: Smt Priyanka Dhar, 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 “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER M/s Deep Nursing Home & Deputy Commissioner of बनाम Children Hospital, Income Tax, 481, Model Town, Circle-6, Ludhiana Ludhiana. (DCIT, CPC, Bangalore "थायी लेखा सं./PAN NO: AAAFD6348Q "नधा"रती क" ओर से/Assessee by: Shri Ashwani Kumar, CA & Shri Bhavesh Jindal, CA राज"व क" ओर से/ Revenue by : Smt Priyanka Dhar, Sr.DR सुनवाई क" तार"ख/Date of Hearing: 01.03.2022 उदघोषणा क" तार"ख/Date of Pronouncement: 02.03.2022…

Sh. Arjun Yadav, Ludhiana vs. DCIT, Ludhiana

In the result, the appeal of the assessee is allowed

ITA 351/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh01 Mar 2022AY 2018-19

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavarjun Yadav Deputy Commissioner Of बनाम Prop. Arjun Yadav & Company, Income Tax, Cpc, R-175, New Grain Market, Bangalore Through Ito, Salem Tabri, Ward 3(1), Ludhiana.. Ludhiana. "थायी लेखा सं./Pan No: Aatpy0543P

For Appellant: Shri Subhash Jain, CAFor Respondent: Smt.Priyanka Dhar, 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 “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Arjun Yadav Deputy Commissioner of बनाम Prop. Arjun Yadav & Company, Income Tax, CPC, R-175, New Grain Market, Bangalore Through ITO, Salem Tabri, Ward 3(1), Ludhiana.. Ludhiana. "थायी लेखा सं./PAN NO: AATPY0543P "नधा"रती क" ओर से/Assessee by: Shri Subhash Jain, CA राज"व क" ओर से/ Revenue by : Smt.Priyanka Dhar, Sr.DR सुनवाई क" तार"ख/Date of Hearing: 28.02.2022 उदघोषणा क" तार"ख/Date of Pronouncement: 01.03.2022…

Pawan Kumar Janghu, Gurgaon vs. ITO, Ward-34(6), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1545/DEL/2021[2019-20]Status: DisposedITAT Delhi25 Feb 2022AY 2019-20

Bench: Shri Kul Bharat[Assessment Year : 2019-20] Pawan Kumar Janghu, Vs Ito, Ca M R Sahu & Associates, Ca, House Ward-34(6), No.651, 1St Floor, Sector-10A, Nr New Delhi. Union Bank Of India, Gurgaon, Haryana-122001. Pan-Aevpj8333C Appellant Respondent Appellant By Shri M.R.Sahu, Ca Respondent By Shri Anil Kumar Sharma, Sr.Dr Date Of Hearing 16.02.2022 Date Of Pronouncement 25.02.2022

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2019-20] Pawan Kumar Janghu, vs ITO, CA M R Sahu & Associates, CA, House Ward-34(6), No.651, 1st Floor, Sector-10A, Nr New Delhi. Union Bank of India, Gurgaon, Haryana-122001. PAN-AEVPJ8333C APPELLANT RESPONDENT Appellant by Shri M.R.Sahu, CA Respondent by Shri Anil Kumar Sharma, Sr.DR Date of Hearing 16.02.2022 Date of Pronouncement 25.02.2022 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2019-20 is directed against…

J.M.C Plywood, Goraya vs. Income Tax Officer Ward-3, Phagwara

In the result, the disallowances confirmed by the NFAC/CIT(A) related to ITA No

ITA 4/ASR/2022[2018-19]Status: DisposedITAT Amritsar24 Feb 2022AY 2018-19

Bench: Sh. N. K. Saini & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…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. Essae Teraoka 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 t…

M/S Diamond Red Tanneries, Kapurthala vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result, the disallowances confirmed by the NFAC/CIT(A) related to ITA No

ITA 21/ASR/2022[2019-20]Status: DisposedITAT Amritsar24 Feb 2022AY 2019-20

Bench: Sh. N. K. Saini & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…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. Essae Teraoka 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 t…

Khalsa Bakery, Kaputhala vs. Income Tax Officer Ward -4 (2), Jalandhar

In the result, the disallowances confirmed by the NFAC/CIT(A) related to ITA No

ITA 20/ASR/2022[2019-20]Status: DisposedITAT Amritsar24 Feb 2022AY 2019-20

Bench: Sh. N. K. Saini & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…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. Essae Teraoka 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 t…

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

In the result appeal filed by the Assesses is allowed

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

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

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

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

Ess Ess Kay Enginering Company Private Limited, Jalandhar vs. Assistant Commissioner of Income Tax Circle-4, Jalandhar

In the result, the assessee’s appeal is allowed

ITA 32/ASR/2022[2018-19]Status: DisposedITAT Amritsar18 Feb 2022AY 2018-19

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. S. K. Vatta, C.AFor Respondent: Sh. Trilochan Singh P.S. Khalsa, Sr. D.R
Section 139(1)Section 250Section 36(1)(va)Section 43B

…Hemla Embroidary Works (P) Ltd. 213 ITR 268 and other such decisions following the ratios of the judgements Hon'ble Supreme Court in the case of CIT vs Alom Extrusions Ltd. (2009) 319 ITR 306, Vinay Cement Limited 213 ITR 268 AND CIT vs Mark Auto Industries, 358 ITR 43 (Pb. & Haryana High Court), as relied upon by the assessee. Disregarding the binding decisions of the Hon'ble ITAT Amritsar Bench in iii) case of Dy. CIT vs. J & K. Co-operative Housing Corp. (P) Ltd vide ITA No. 479, 495 and 496 (ASR/2020) 2. That the worthy CIT (Appeals) NFAC was also wrong, unjustified and erred in law to have invoked the ame…

Sunny International Limited, Haryana Chandigarh vs. ADIT, CPC, Bengaluru, Karnataka Bengaluru

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

ITA 1627/DEL/2021[2019-2020]Status: DisposedITAT Delhi31 Jan 2022AY 2019-2020

Bench: Sh. Rama Kanta Panda & Sh. Narender Kumar Choudhry

Section 139Section 139(1)Section 250Section 36Section 36(1)(va)Section 43B

…then the same cannot be disallowed u/s 43B or u/s 36(1)(va) of the Act. 5.5 Even 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. Jurisdictional High Court as well, in the case of CIT Vs. AIMIL Ltd (supra) affirmed the action of the ITAT in deleting the add…

Sunny International Limited, Haryana Chandigarh vs. DCIT, CPC, Bengaluru, Karnataka Bengaluru

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

ITA 1626/DEL/2021[2018-2019]Status: DisposedITAT Delhi31 Jan 2022AY 2018-2019

Bench: Sh. Rama Kanta Panda & Sh. Narender Kumar Choudhry

Section 139Section 139(1)Section 250Section 36Section 36(1)(va)Section 43B

…then the same cannot be disallowed u/s 43B or u/s 36(1)(va) of the Act. 5.5 Even 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. Jurisdictional High Court as well, in the case of CIT Vs. AIMIL Ltd (supra) affirmed the action of the ITAT in deleting the add…

M/S Reeford Ventures Pvt. Ltd., Zirakpur vs. DCIT/ACIT, Chandigarh

In the result, the appeal of the assessee is allowed

ITA 343/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh11 Jan 2022AY 2018-19

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavm/S Reeford Ventures Pvt. Ltd., बनाम Deputy Commissioner Of Ka 17/160 Behind Oasia Resort, Income Tax, Cpc, Zirakpur. Bangalore. "थायी लेखा सं./Pan No: Aagcr3442N

For Appellant: Shri Vineet Krishan, AdvFor Respondent: Dr.Ranjit Kaur, Sr.DR
Section 139(1)Section 143(1)Section 250Section 250(6)Section 36(1)(va)

…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 M/s Reeford Ventures Pvt. Ltd., बनाम Deputy Commissioner of KA 17/160 Behind Oasia Resort, Income Tax, CPC, Zirakpur. Bangalore. "थायी लेखा सं./PAN NO: AAGCR3442N "नधा"रती क" ओर से/Assessee by: Shri Vineet Krishan, Adv. राज"व क" ओर से/ Revenue by : Dr.Ranjit Kaur, Sr.DR सुनवाई क" तार"ख/Date of Hearing: 06.01.2022 उदघोषणा क" तार"ख/Date of Pronouncement: 11.01.2022 (Hearing through Webex) आदेश/ORDER Per Vikram…

Shakti Apifoods Private Limited, Sangrur vs. ADIT, CPC/ DCIT-Circle-IV, Ludhiana

In the result, the addition so made towards the provision for gratuity amounting to Rs

ITA 272/CHANDI/2021[2019-2020]Status: DisposedITAT Chandigarh11 Jan 2022AY 2019-2020

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavshakti Apifoods Private Limited. बनाम The Assessing Officer, Malerkotla Road, Circle-Iv(1), Sangrur. Ludhiana. "थायी लेखा सं./Pan No: Aamcs8546C

For Appellant: Shri Navneet Sehgal, CAFor Respondent: Dr.Ranjit Kaur, Sr.DR
Section 139(1)Section 143(1)Section 250Section 36(1)(va)

…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 Shakti Apifoods Private Limited. बनाम The Assessing Officer, Malerkotla Road, Circle-IV(1), Sangrur. Ludhiana. "थायी लेखा सं./PAN NO: AAMCS8546C "नधा"रती क" ओर से/Assessee by: Shri Navneet Sehgal, CA. राज"व क" ओर से/ Revenue by : Dr.Ranjit Kaur, Sr.DR सुनवाई क" तार"ख/Date of Hearing: 04.01.2022 उदघोषणा क" तार"ख/Date of Pronouncement: 11.01.2022 (Hearing through Webex) आदेश/ORDER Per Vikram Singh Yadav, Accoun…

A.N.R Motors Private Limited, Jalandhar vs. Deputy Commissione of Income Tax Circle-4, Jalandhar

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

ITA 88/ASR/2021[2019-20]Status: DisposedITAT Amritsar30 Nov 2021AY 2019-20

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B(1)(b)

…sion are possible that construction which favours the Assessee must be adopted. The Hon’ble jurisdictional 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) 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. From the above judgments of the Hon’ble jurisdictional High Court, it is clear that the Hon’ble Court has not drawn any distinction…

A.N.R Motors Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-4, Jalandhar

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

ITA 87/ASR/2021[2018-19]Status: DisposedITAT Amritsar30 Nov 2021AY 2018-19

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B(1)(b)

…sion are possible that construction which favours the Assessee must be adopted. The Hon’ble jurisdictional 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) 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. From the above judgments of the Hon’ble jurisdictional High Court, it is clear that the Hon’ble Court has not drawn any distinction…

Kishore Sarees, Amritsar vs. DCIT/ACIT, Circle 1, Amritsar

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

ITA 90/ASR/2021[2019-20]Status: DisposedITAT Amritsar12 Nov 2021AY 2019-20

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपील सं./Ita No.90/Asr/2021 (धनिाारण वर्ा / Assessment Year : 2019-2020) M/S Kishore Sarees Vs Dcit/Acit, Circle-1, Amritsar Chowk Katra Jaimal Singh Amritsar-143001 Pan No. : Aalfk 1014 D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee By : Shri Jatinder Nagpal, Adv. राजस्व की ओर से /Revenue By Shri S.M.Surendranath, Sr.Dr : सुनवाई की तारीख / Date Of Hearing : 12/11/2021 घोर्णा की तारीख/Date Of Pronouncement : 12/11/2021

For Appellant: Shri Jatinder Nagpal, Adv
Section 139(1)Section 2Section 250Section 36(1)(va)Section 43B

…ision are possible that construction which favours the Assessee must be adopted. The Hon’ble jurisdictional 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) 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. From the above judgments of the Hon’ble jurisdictional High Court, it is clear that the Hon’ble Court has not drawn any distinction…

Shri Narinder Singh.Prop M/S Active Packaging, Jalandhar vs. Assistant Commissoner of Income Tax Circle-1, Jalandharr

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

ITA 105/ASR/2021[2019-20]Status: DisposedITAT Amritsar12 Nov 2021AY 2019-20

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपील सं./Ita No.105/Asr/2021 (धनिाारण वर्ा / Assessment Year : 2019-2020) Shri Narinder Singh, Vs Acit, Circle-1, Jalandhar Prop.: M/S Active Packaging D-173,Focal Point Extension Jalandhar(Punjab) Pan No. : Abnps 2579 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee By : Shri Surinder Mahajan,Ca. राजस्व की ओर से /Revenue By Shri S.M.Surendranath, Sr.Dr : सुनवाई की तारीख / Date Of Hearing : 12/11/2021 घोर्णा की तारीख/Date Of Pronouncement : 12/11/2021

For Appellant: Shri Surinder Mahajan,CA
Section 139(1)Section 2Section 250Section 36(1)(va)Section 43B

…ision are possible that construction which favours the Assessee must be adopted. The Hon’ble jurisdictional 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) 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. From the above judgments of the Hon’ble jurisdictional High Court, it is clear that the Hon’ble Court has not drawn any distinction…