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 292,668 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.

M/S VARSHA CONSTRUCTION,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR

In the result, appeal filed by the assessee in ITA No

ITA 5/RPR/2023[2019-20]Status: DisposedITAT Raipur22 Jan 2025AY 2019-20

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 5/Rpr/2023 (िनधा"रण वष" Assessment Year: 2019-20) M/S Varsha Construction, V The Assistant Commissioner Of Income Second Floor-25, 26, Millenium Plaza, S Tax, Circle-1(1), Central Revenue Raipur-492 001, Chhattisgarh Building, Civil Lines, Raipur, C.G.. Pan: Aaefv 8399 M (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee By : Mr. Sakshi Gopal Aggarwal, Ca राज" की ओर से /Revenue By : Smt. Tarannum Verma, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 21.01.2025 : 22.01.2025 घोषणा की तारीख/Date Of Pronouncement

For Appellant: Mr. Sakshi Gopal Aggarwal, CAFor Respondent: Smt. Tarannum Verma, Sr. DR
Section 139Section 143(1)Section 249(3)Section 36(1)Section 36(1)(va)Section 44A

…R 508 (Delhi High Court) ii. CIT Vs. Hemla Embroidery Mills (P) Ltd. (2014) 366 ITR 167 (P&H) iii. Bihar State Warehousing Corporation Ltd.Vs. CIT 386 ITR 410 (Patna) iv. Sagun Foundary Pvt. Ltd Vs. CIT 145 DTR 265 (All) v. CIT Vs. Mark Auto Industries (2008) 358 ITR 43 (P&H) vi. CIT Vs. Jaipur Vidyut Vitran Nigam Ltd (2014) 363 ITR 307 (Raj) vii. Essae Teraoka Pvt. Ltd Vs. DCIT (2014)366 ITR 408 (Kar) viii. CIT Vs. Vijay Shree Ltd (2014) 43 Taxmann.com 396 (Cal) ix. 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…

LAL BABU PANDEY,GURGAON vs. ITO,WARD-1(4), GURGAON

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 275/DEL/2023[2018-19]Status: DisposedITAT Delhi16 Oct 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad

For Appellant: C. A
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 234BSection 234CSection 36(1)(va)Section 43B

…oyees contribution to PF and ESI u/s.36(1)(va) was claimed in the return of income applying the jurisdictional Punjab & High Court Order in the case of "CIT Vs. Hemla Embrodiery Mill (P) Ltd [2014] 366 ITR 167 (P&H HC) & CIT Vs. Mark Auto Industries Ltd 2014] 358 ITR 43 (P&H.HC)", accordingly assessee shall not be liable for interest on account of disallowances of Rs.31,81,554/-us.36(1)(va) relating to employees contribution to PF & ESI thus prays for deletion of interest in full. I.T.A. Nos. 275 & 1232/Del/2023 GROUNDS OF APPEAL RELATING TO MERITS AND FACTS OF THE CASE: 7. That on the facts, and in the circums…

LAL BABU PANDEY,GURGAON vs. ITO WARD 1(4), GURGAON

In the result, both the appeals of the assessee are partly allowed as indicated above

ITA 1232/DEL/2023[2019-20]Status: DisposedITAT Delhi16 Oct 2023AY 2019-20

Bench: Shri Challa Nagendra Prasad

For Appellant: C. A
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 234BSection 234CSection 36(1)(va)Section 43B

…oyees contribution to PF and ESI u/s.36(1)(va) was claimed in the return of income applying the jurisdictional Punjab & High Court Order in the case of "CIT Vs. Hemla Embrodiery Mill (P) Ltd [2014] 366 ITR 167 (P&H HC) & CIT Vs. Mark Auto Industries Ltd 2014] 358 ITR 43 (P&H.HC)", accordingly assessee shall not be liable for interest on account of disallowances of Rs.31,81,554/-us.36(1)(va) relating to employees contribution to PF & ESI thus prays for deletion of interest in full. I.T.A. Nos. 275 & 1232/Del/2023 GROUNDS OF APPEAL RELATING TO MERITS AND FACTS OF THE CASE: 7. That on the facts, and in the circums…

VA TECH WABAG LIMITED,CHENNAI vs. ACIT, CHENNAI

Appeal is allowed for statistical purposes

ITA 807/CHNY/2016[2011-12]Status: DisposedITAT Chennai31 Aug 2023AY 2011-12

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Dr. S. Palanikumar, CIT
Section 143(3)Section 144C(5)Section 92B

…आयकर अपीलीय अिधकरण,‘डी’"यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.:953/CHNY/2015 िनधा"रण वष"/Assessment Year: 2010-11 & C.O No.50/CHNY/2016 [in I.T.A. No.953/CHNY/2015] VA Tech Wabag Ltd., The DCIT / ACIT, “Wabag House”, No.17, 200 feet Central Circle – 3(2), vs. Chennai. Thoraipakkam-Pallavaram Main Road, Sunnambu Kolathur, Chennai – 600 117. [PAN: AABCV 0225G] (अपीलाथ"/Appellant) (""यथ"/Respondent/ Cross Object…

DCIT, CHENNAI vs. V.A. TECH WABAG LIMITED, CHENNAI

Appeal is allowed for statistical purposes

ITA 953/CHNY/2015[2010-11]Status: DisposedITAT Chennai31 Aug 2023AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Respondent: Dr. S. Palanikumar, CIT
Section 143(3)Section 144C(5)Section 92B

…आयकर अपीलीय अिधकरण,‘डी’"यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं "ी मनोज कुमार अ"वाल, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.:953/CHNY/2015 िनधा"रण वष"/Assessment Year: 2010-11 & C.O No.50/CHNY/2016 [in I.T.A. No.953/CHNY/2015] VA Tech Wabag Ltd., The DCIT / ACIT, “Wabag House”, No.17, 200 feet Central Circle – 3(2), vs. Chennai. Thoraipakkam-Pallavaram Main Road, Sunnambu Kolathur, Chennai – 600 117. [PAN: AABCV 0225G] (अपीलाथ"/Appellant) (""यथ"/Respondent/ Cross Object…

KAY SWITCGEARS INDIA PRIVATE LIMITED,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 24/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…ons Limited reported in 319 ITR 306 (SC) & CIT vs Vinay Cement Limited 213 ITR 268; the jurisdictional Punjab & Haryana High Court in the case of CIT vs Hernia Embroidery Works (P)Ltd reported in 366 ITR 167 (P8iH) and CIT vs. Mark Auto Industries reported at 358 ITR 43 (Pb. & Haryana High Court) have held in favour of the assessee, wherein it has been held that Second proviso to section 43B of the Act as omitted by the Finance Act, 2003 with effect from 1.4.2004 was clarificatory in nature and was to operate retrospectively and the respondent assessee was entitled to deduction in respect of Employers as well as…

ESS ESS KAY ENGINEERING COMPAY PRIVATE LIMITED ,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 23/ASR/2023[2019-20]Status: DisposedITAT Amritsar11 Apr 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…ons Limited reported in 319 ITR 306 (SC) & CIT vs Vinay Cement Limited 213 ITR 268; the jurisdictional Punjab & Haryana High Court in the case of CIT vs Hernia Embroidery Works (P)Ltd reported in 366 ITR 167 (P8iH) and CIT vs. Mark Auto Industries reported at 358 ITR 43 (Pb. & Haryana High Court) have held in favour of the assessee, wherein it has been held that Second proviso to section 43B of the Act as omitted by the Finance Act, 2003 with effect from 1.4.2004 was clarificatory in nature and was to operate retrospectively and the respondent assessee was entitled to deduction in respect of Employers as well as…

M. K HOTEL & RESORTS LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 14/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…ons Limited reported in 319 ITR 306 (SC) & CIT vs Vinay Cement Limited 213 ITR 268; the jurisdictional Punjab & Haryana High Court in the case of CIT vs Hernia Embroidery Works (P)Ltd reported in 366 ITR 167 (P8iH) and CIT vs. Mark Auto Industries reported at 358 ITR 43 (Pb. & Haryana High Court) have held in favour of the assessee, wherein it has been held that Second proviso to section 43B of the Act as omitted by the Finance Act, 2003 with effect from 1.4.2004 was clarificatory in nature and was to operate retrospectively and the respondent assessee was entitled to deduction in respect of Employers as well as…

SHRI SACHIN KAPUR,JALANDHAR vs. INCOME TAX OFFICER WARD 3 (2), JALANDHAR

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 261/ASR/2022[2018-19]Status: DisposedITAT Amritsar10 Apr 2023AY 2018-19

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

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

…n terms of Sec.43B r.w.s. 36(1)(va) as well as Sec.2(24)(x). Till now, this issue was being decided by us in assessee’sfavour, inter-alia, by relying upon the decision of Hon’ble High Court of Punjab &Haryana,CIT vs Mark Auto Industries Ltd ITA no 57 of 2009, 358 ITR 43. However, the position has materially been altered after recent decision of Hon’ble Supreme Court in bunch of appeals titled as Checkmate Services P. Ltd. Vs CIT (Civil Appeal No.2833 of 2016 dated 12.10.2022), [2022] 143 taxmann.com 178 (SC). In this decision, it was noted by Hon’ble Court that there was divergent of opinion amongst various Hon’b…

M/S. RAMCO ENGG WORKS ,JALANDHAR vs. INCOME TAX OFFICER WARD- 1 (1), JALANDHAR

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 253/ASR/2022[2019-20]Status: DisposedITAT Amritsar10 Apr 2023AY 2019-20

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

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

…n terms of Sec.43B r.w.s. 36(1)(va) as well as Sec.2(24)(x). Till now, this issue was being decided by us in assessee’sfavour, inter-alia, by relying upon the decision of Hon’ble High Court of Punjab &Haryana,CIT vs Mark Auto Industries Ltd ITA no 57 of 2009, 358 ITR 43. However, the position has materially been altered after recent decision of Hon’ble Supreme Court in bunch of appeals titled as Checkmate Services P. Ltd. Vs CIT (Civil Appeal No.2833 of 2016 dated 12.10.2022), [2022] 143 taxmann.com 178 (SC). In this decision, it was noted by Hon’ble Court that there was divergent of opinion amongst various Hon’b…

M/S BELTEX RUBBER INDIA,JALANDHAR vs. INCOME TAX OFFICER WARD- 1 (1), JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 9/ASR/2023[2019-20]Status: DisposedITAT Amritsar17 Mar 2023AY 2019-20

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

Section 143(1)Section 250o

…terms of Sec.43B r.w.s. 36(1)(va) as well as Sec.2(24)(x). Till now, this issue was being decided by us in assessee’s favour, inter-alia, by relying upon the decision of Hon’ble High Court of Punjab &Haryana,CIT vs Mark Auto Industries Ltd ITA no 57 of 2009, 358 ITR 43. However, the position has materially been altered after recent decision of Hon’ble Supreme Court in bunch of appeals titled as Checkmate Services P. Ltd. Vs CIT (Civil Appeal No.2833 of 2016 dated 12.10.2022), [2022] 143 taxmann.com 178 (SC). I.T.A. Nos. 8 & 9/Asr/2023 7 A. Y.: 2018-19 & 2019-20 In this decision, it was noted by Hon’ble Court t…

M/S BELTEX RUBBER INDIA,JALANDHAR vs. INCOME TAX OFFICER WARD - 1 (1) , JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 8/ASR/2023[2018-19]Status: DisposedITAT Amritsar17 Mar 2023AY 2018-19

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

Section 143(1)Section 250o

…terms of Sec.43B r.w.s. 36(1)(va) as well as Sec.2(24)(x). Till now, this issue was being decided by us in assessee’s favour, inter-alia, by relying upon the decision of Hon’ble High Court of Punjab &Haryana,CIT vs Mark Auto Industries Ltd ITA no 57 of 2009, 358 ITR 43. However, the position has materially been altered after recent decision of Hon’ble Supreme Court in bunch of appeals titled as Checkmate Services P. Ltd. Vs CIT (Civil Appeal No.2833 of 2016 dated 12.10.2022), [2022] 143 taxmann.com 178 (SC). I.T.A. Nos. 8 & 9/Asr/2023 7 A. Y.: 2018-19 & 2019-20 In this decision, it was noted by Hon’ble Court t…

NAVODIA TIMES PRIVATE LIMITED ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 192/ASR/2022[2018-19]Status: DisposedITAT Amritsar31 Jan 2023AY 2018-19

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

Section 139(1)Section 143Section 143(1)Section 234CSection 250oSection 36

…e date of filing of return of income u/s 139(1). The total amount was deducted Rs.7,91,417/-. Previously, the issue was covered in favour of the assessee in the case of Hon’ble High Court of Punjab & Haryana,CIT vs Mark Auto Industries Ltd ITA no 57 of 2009, 358 ITR 43. The assessee has challenged the order of ld. AO passed u/s 143(1) for disallowance of payment of ESI and PF. The order of the ld. AO was challenged before the ld. CIT(A). the ld. CIT(A) has upheld the view and observation of the ld. AO. The assessee has challenged legal I.T.A. No.192/Asr/2022 4 Assessment Year: 2018-19 issue for jurisdiction o…

MITSUBISHI ELECTRIC AUTOMOTIVE,GURGAON vs. DCIT, CIRCLE- 2(1), GURGAON

In the result, the appeal is partly allowed

ITA 7512/DEL/2017[2013-14]Status: DisposedITAT Delhi11 Jan 2023AY 2013-14

Bench: Shri G.S. Pannu & Shri Saktijit Deyassessment Year: 2013-14

Section 143(3)Section 144CSection 3(1)(iii)Section 43(5)

…s not claimed the amount as expenditure act has capitalized and claimed depreciation. In support his contention, learned counsel relied upon the following decisions: i) SMS Demag Pvt. Ltd. vs. CIT [2010] 38 SOT 496 (Del.); ii) Mark Auto Industries Ltd. [2013] 358 ITR 43 ( P & H ); iii) M/s. Kawasaki Microelectronics vs. DDIT, (International Taxation) – ITA No.1512/Bang/2010 [ITAT – Bangalore]; iv) DCIT vs. “FIS Solution India Pvt. Ltd. – ITA No.519/Bang/2015 [ ITAT – Pune]; & 10 v) Pr. CIT vs. M/s. Tally Solutions Pvt. Ltd., - ITA No. 199 of 2017 - Karnataka High Court. 18. Learned Departmental Representative s…

ROYAL FURNISHER ,JAMMU vs. ASSESING OFFICER WARD- 2 (2), JAMMU

In the result appeal of the assessee bearing ITA No

ITA 54/ASR/2022[2018-19]Status: DisposedITAT Amritsar20 Dec 2022AY 2018-19

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

Section 139(1)Section 143(1)Section 2(24)(x)Section 250oSection 36Section 36(1)(va)Section 43B

…rms of Sec.43B r.w.s. 36(1)(va) as well as Sec.2(24)(x). Till now, this issue was being decided by us in assessee’s favour, inter-alia, by relying upon the decision of Hon’ble High Court of Punjab & Haryana,CIT vs Mark Auto Industries Ltd ITA no 57 of 2009, 358 ITR 43. However, the position has materially been altered after recent decision of Hon’ble Supreme Court in bunch of appeals titled as Checkmate Services P. Ltd. Vs CIT I.T.A. No.54/Asr/2022 5 Assessment Year: 2018-19 (Civil Appeal No.2833 of 2016 dated 12.10.2022), [2022] 143 taxmann.com 178 (SC). In this decision, it was noted by Hon’ble Court tha…

AMRITSAR SWADESHI TEXTILE CORPORATION,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, ITA Nos. 158/Asr/2022, 168/Asr/2022, 170/Asr/2022 and 175/Asr/2022 of the assessees are allowed

ITA 175/ASR/2022[2020-21]Status: DisposedITAT Amritsar16 Sept 2022AY 2020-21

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

Section 139Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 175/Asr/2022 Assessment Year: 2020-21 Amritsar Swadeshi Textile Vs. Income Tax Officer, Corporation Pvt. Ltd. Ram Ward-2(1), Amritsar. Tirath Road, Amritsar. [PAN:AAFCA0627F] (Respondent) (Appellant) I.T.A. No. 158/Asr/2022 Assessment Year: 2019-20 Satish Jain, M/s Jain Industries Vs. DCIT/ACIT, Circle-1, M/s R.R. Medicare, Kathorli, Jammu. Bari Brahamana Jammu. [PAN:ABLPJ6598A] (Respondent) (Appellant) I.T.A. No. 168/Asr/2022 Assessment Year: 2020-21…

TRG INDUSTRIES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, ITA Nos. 158/Asr/2022, 168/Asr/2022, 170/Asr/2022 and 175/Asr/2022 of the assessees are allowed

ITA 170/ASR/2022[2018-19]Status: DisposedITAT Amritsar16 Sept 2022AY 2018-19

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

Section 139Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 175/Asr/2022 Assessment Year: 2020-21 Amritsar Swadeshi Textile Vs. Income Tax Officer, Corporation Pvt. Ltd. Ram Ward-2(1), Amritsar. Tirath Road, Amritsar. [PAN:AAFCA0627F] (Respondent) (Appellant) I.T.A. No. 158/Asr/2022 Assessment Year: 2019-20 Satish Jain, M/s Jain Industries Vs. DCIT/ACIT, Circle-1, M/s R.R. Medicare, Kathorli, Jammu. Bari Brahamana Jammu. [PAN:ABLPJ6598A] (Respondent) (Appellant) I.T.A. No. 168/Asr/2022 Assessment Year: 2020-21…

SANT VALVES PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, ITA Nos. 158/Asr/2022, 168/Asr/2022, 170/Asr/2022 and 175/Asr/2022 of the assessees are allowed

ITA 168/ASR/2022[2020-21]Status: DisposedITAT Amritsar16 Sept 2022AY 2020-21

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

Section 139Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 175/Asr/2022 Assessment Year: 2020-21 Amritsar Swadeshi Textile Vs. Income Tax Officer, Corporation Pvt. Ltd. Ram Ward-2(1), Amritsar. Tirath Road, Amritsar. [PAN:AAFCA0627F] (Respondent) (Appellant) I.T.A. No. 158/Asr/2022 Assessment Year: 2019-20 Satish Jain, M/s Jain Industries Vs. DCIT/ACIT, Circle-1, M/s R.R. Medicare, Kathorli, Jammu. Bari Brahamana Jammu. [PAN:ABLPJ6598A] (Respondent) (Appellant) I.T.A. No. 168/Asr/2022 Assessment Year: 2020-21…

SH. SATISH JAIN,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

In the result, ITA Nos. 158/Asr/2022, 168/Asr/2022, 170/Asr/2022 and 175/Asr/2022 of the assessees are allowed

ITA 158/ASR/2022[2019-20]Status: DisposedITAT Amritsar16 Sept 2022AY 2019-20

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

Section 139Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 175/Asr/2022 Assessment Year: 2020-21 Amritsar Swadeshi Textile Vs. Income Tax Officer, Corporation Pvt. Ltd. Ram Ward-2(1), Amritsar. Tirath Road, Amritsar. [PAN:AAFCA0627F] (Respondent) (Appellant) I.T.A. No. 158/Asr/2022 Assessment Year: 2019-20 Satish Jain, M/s Jain Industries Vs. DCIT/ACIT, Circle-1, M/s R.R. Medicare, Kathorli, Jammu. Bari Brahamana Jammu. [PAN:ABLPJ6598A] (Respondent) (Appellant) I.T.A. No. 168/Asr/2022 Assessment Year: 2020-21…

TILAK UTPADAN PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, JALANDHAR

In the result, the subject appeals of the assessees are allowed

ITA 38/ASR/2022[2019-20]Status: DisposedITAT Amritsar08 Sept 2022AY 2019-20

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

For Appellant: Sh. Sudhir Mehra, AdvFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…vision 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. Admittedly, there are no contrary judgements of the jurisdictional High Court against the assessee on the aspect under consideratio…

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CIT v. M/s Mark Auto Industries Ltd. (358 ITR 43) — Cited in 105 Judgments | BharatTax