CIT v. Nipso Polyfabriks Ltd.

350 ITR 327High Court2013#170 most cited

What is CIT v. Nipso Polyfabriks Ltd. authority for?

Deduction for employee contributions to EPF/ESI is allowable under section 43B if paid before the due date for filing the return of income under section 139(1), irrespective of the due dates under the respective welfare fund statutes.

425

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2017 to 2026.

Also referred to as

CIT v. Nipso Polyfabriks Ltd. · 350 ITR 327 · Section 43B · Section 36(1)(va) · Section 139(1) · EPF ESI deduction · employee contribution · due date payment · Himachal Pradesh High Court · Provident Fund · Employees’ State Insurance

Sections most often in play

Section 139(1)Section 143(1)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B
Read the full judgment

Issues it is cited on

section 158besection 113section 92fclarificatory amendmentretrospective amendmentsection 158bbsection 158bsection 36(1)(va)section 158section 43bsection 132asection 36(1)

Judgments citing CIT v. Nipso Polyfabriks Ltd.

Vaiyapuri Venkatasubramanian, Thiruppur vs. DCIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 121/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…paid in pursuance of sec. 43B. The CIT(A) further noted the decisions in favour of assessee in para 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. Nispo Polyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugd…

M/S Imperial Granites Pvt. Ltd., Chennai vs. ADIT, CPC, Bengaluru

The appeal stands allowed in terms of our above order

ITA 104/CHNY/2022[2019-20]Status: DisposedITAT Chennai11 Apr 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…paid in pursuance of sec. 43B. The CIT(A) further noted the decisions in favour of assessee in para 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. Nispo Polyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugd…

M/S Gbr Minerals Pvt. Ltd., Chennai vs. Income Tax Officer, Corporate Ward2(2), Chennai

The appeal stands allowed in terms of our above order

ITA 103/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…paid in pursuance of sec. 43B. The CIT(A) further noted the decisions in favour of assessee in para 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. Nispo Polyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugd…

M/S Rane Brake Lining Limited, Chennai vs. ADIT, CPC, Banglore

The appeals stand partly allowed in terms of our above order

ITA 101/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Saroj Kumar Parida (Advocate) -Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43BSection 44A

…paid in pursuance of sec. 43B. The CIT(A) further noted the decisions in favour of assessee in para 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. NispoPolyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugd…

Amazing Export Corporation, Palladam vs. DCIT, CPC, Benguluru

The appeal stands allowed in terms of our above order

ITA 100/CHNY/2022[2018-19]Status: DisposedITAT Chennai11 Apr 2022AY 2018-19
Section 139(1)Section 253(4)Section 36(1)(va)Section 43B

…paid in pursuance of sec. 43B. The CIT(A) further noted the decisions in favour of assessee in para 7.7, and the same are as under: 1. CIT v. Alom Extrusions Ltd. [2009] 185 Taxman 416/319 ITR 306 (SC) 2. Aimil Ltd. (supra) 3. CIT v. Nispo Polyfabriks [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries Ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. v. CIT [2013] 34 taxmann.com 20/215 Taxman 597 (Kar.); 8. CIT v. Udaipur Dugd…

Rameshwar Rai, Bareilly vs. Income Tax Officer -2, Bareilly

In the result, the appeal of the assessee stands allowed

ITA 75/LKW/2021[2018-2019]Status: DisposedITAT Lucknow06 Apr 2022AY 2018-2019

Bench: Shri. A. D. Jainassessment Year: 2018-19 Rameshwar Rai V. The Ito-2 5, Civil Lines Bareilly Opp. Rohila Motel Bareilly Tan/Pan:Afypr0788R (Appellant) (Respondent) Appellant By: Written Submission By The Assessee. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 08 03 2022 Date Of Pronouncement: 06 04 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 5.8.2021, For Assessment Year 2018-19, Raising The Following Grounds Of Appeal: 1. That The Id. Cit (Appeals) (Nfac) Has Grossly Erred On Facts & Law In Confirming The Addition Of Rs.3,37,008/- Made By The A.O. On A/C Of Employee'S Contribution Of Esi & P.F. Being Late Payment While It Has Been Deposited Before The Due Date Of Filing The Return, After Ignoring The Facts & Law As Laid Down By Hon'Ble Allahabad High Court Which Is A Jurisdictional High Court. 2. While Confirming The Addition The Id. Cit (A) Has Grossly Erred In Applying The Case Laws Of Various High Courts When The Law Laid Down By Jurisdictional High Court Was Already Available & Hon'Ble Supreme Court Had Already Dismissed Slp Filed By Deptt. Against The Order Of Rajasthan High Court. 3. The Addition Further Suffers From An Illegality Wherein The A.O. Has Erred In Making The Adjustments In Returned

For Appellant: Written submission by the assesseeFor Respondent: Shri Harish Gidwani, D.R
Section 143Section 234

…akari Sangh Ltd., (2014) 366 ITR 163, Punjab & Haryana High Court in Commissioner of Income- Tax Vs Hemla Embroidery Mills P. Ltd., (2014) Page 7 of 17 366 ITR 167, Himachal Pradesh High Court in Commissioner of Income Tax Vs Nipso Ployfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income- Tax Vs Sabri Enterprises, (2008) 298 ITR 141. 21. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view taken by Gujrat High Court in Commissioner of Income Tax Vs Gujrat State Road Transport Corporation (supr…

Ultra Value, Lucknow vs. ITO (1)(1), Lucknow

In the result, the appeal of the assessee stands allowed

ITA 109/LKW/2021[2019-2020]Status: DisposedITAT Lucknow06 Apr 2022AY 2019-2020

Bench: Shri. A. D. Jainassessment Year: 2019-20 Ultra Value V. The Ito (1)(1) C-1619/12, Rajajipuram Lucknow Lucknow Tan/Pan:Aaefu0694G (Appellant) (Respondent) Appellant By: Shri Ashok Seth, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 08 03 2022 Date Of Pronouncement: 06 04 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 21.9.2021 For Assessment Year 2019-20, Raising The Following Grounds Of Appeal: 1. That The Income Returned Should Have Been Accepted. 2. That Application Filed U/S 154 Should Have Been Accepted. 3. The Addition Made By Learned Lower Court Was Not Within The Preview Of Adjustments Which Could Be Made U/S 143(1)(A). 4. That In The Facts & Legal Aspects Of The Case Learned Lower Court Erred In Holding That Amendment Made To Section 36(1)(Va) By Finance Act, 2021 Were Retrospective In Nature. 5. That The Learned Lower Court Erred In Facts & Legal Aspects Of The Case In Confirming The Addition Made Of Page 2 Of 17

For Appellant: Shri Ashok Seth, C.AFor Respondent: Shri Harish Gidwani, D.R
Section 139(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 43B

…akari Sangh Ltd., (2014) 366 ITR 163, Punjab & Haryana High Court in Commissioner of Income- Tax Vs Hemla Embroidery Mills P. Ltd., (2014) Page 7 of 17 366 ITR 167, Himachal Pradesh High Court in Commissioner of Income Tax Vs Nipso Ployfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income- Tax Vs Sabri Enterprises, (2008) 298 ITR 141. 21. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view taken by Gujrat High Court in Commissioner of Income Tax Vs Gujrat State Road Transport Corporation (supr…

Jagmini Micro Knit Pvt. Ltd, Kanpur vs. DCIT 2(1)(1), Kanpur

In the result, the appeal of the assessee stands allowed

ITA 98/LKW/2021[2019-2020]Status: DisposedITAT Lucknow05 Apr 2022AY 2019-2020

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Jagmani Micro Knit Pvt. Ltd. V. The Dcit 2, Sarvodaya Nagar Circle 2(1)(1) Kanpur Kanpur Tan/Pan:Aaach3405B (Appellant) (Respondent) Appellant By: Shri Pradeep Kapoor, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 03 03 2022 Date Of Pronouncement: 05 04 2022 O R D E R

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Harish Gidwani, D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)Section 36(1)(va)Section 43B

…ugdh Utpadak Sahakari Sangh Ltd., (2014) 366 ITR 163, Punjab & Haryana High Court in Commissioner of Income- Tax Vs Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167, Himachal Pradesh High Court in Commissioner of Income Tax Vs Nipso Ployfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income- Tax Vs Sabri Enterprises, (2008) 298 ITR 141. 21. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view taken by Gujrat High Court in Commissioner of Income Tax Vs Gujrat State Road Transport Page 8 of 17 C…

Medopharmprivate Ltd, Chennai vs. ACIT, CPC, Bangalore

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

ITA 54/CHNY/2022[2018-19]Status: DisposedITAT Chennai29 Mar 2022AY 2018-19

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.54/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Medopharm Private Ltd., The Assistant Commissioner Of 25, Puliyur 2Nd Main Road, Trustpuram, Vs. Income Tax, Cpc, Kodambakkam, Chennai 600 024. Bengaluru 560 500. [Pan:Aadcm9459R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri M. Karunakaran, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 21.03.2022 घोषणा की तारीख /Date Of Pronouncement : 29.03.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 15.12.2021 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2018-19 On 22.10.2018 Admitting Nil Income. The Cpc, Bengaluru Has Completed The Assessment Under 2

For Appellant: Shri M. Karunakaran, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 139(1)Section 143(1)Section 36(1)(va)Section 43BSection 44A

…pursuance of Sec. 43B. The CIT(A) further noted the decisions in favour of assessee in para 7.7, and the same are as under: 1. Alom Extrusions Ltd. (supra) 2. CIT v. Aimil Ltd. [2010] 321 ITR 508/188 Taxman 265 (Delhi); 3. CIT v. NispoPolyfabriks Ltd. [2013] 350 ITR 327/213 Taxman 376/30 taxmann.com 90 (HP); 4. CIT v. Alembic Glass Industries ltd. [2015] 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar.); 6. CIT v. Pamwi Tissues Ltd. [2009] 313 ITR 137 (Bom.); 7. Spectrum Consultants India (P.) Ltd. V. CIT [2013] 215 Taxman 597/34 taxmann.com 20 (Kar.); 8. CIT v. Udaipur Dug…

Vhs Enterprises, New Delhi vs. ITO, Ward-29(1), Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1676/DEL/2021[2019-20]Status: DisposedITAT Delhi28 Mar 2022AY 2019-20

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA Nos.1675 & 1676/Del/2021 Assessment Years: 2018-19 & 2019-20 M/s. VHS Enterprises, Vs. ITO, A-89, Malviya Nagar, Ward-29(1), South Delhi, New Delhi New Delhi PAN :AAFFV4441D (Appellant) (Respondent) Appellant by Sh. Sandeep Kumar, CA Respondent by Sh. Atiq Ahmed, Sr.DR Date of hearing 28.03.2022 Date of pronouncement 28.03.2022 ORDER PER SAKTIJIT DEY, JM: These two appeals by the assessee are against separate orders dated 17.10.2019 and 06.05.2020 of Natio…

Vhs Enterprises, New Delhi vs. ITO, Ward-29(1), New Delhi

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1675/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Mar 2022AY 2018-19

Bench: Shri Saktijit Dey & Shri N.K. Billaiya

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER ITA Nos.1675 & 1676/Del/2021 Assessment Years: 2018-19 & 2019-20 M/s. VHS Enterprises, Vs. ITO, A-89, Malviya Nagar, Ward-29(1), South Delhi, New Delhi New Delhi PAN :AAFFV4441D (Appellant) (Respondent) Appellant by Sh. Sandeep Kumar, CA Respondent by Sh. Atiq Ahmed, Sr.DR Date of hearing 28.03.2022 Date of pronouncement 28.03.2022 ORDER PER SAKTIJIT DEY, JM: These two appeals by the assessee are against separate orders dated 17.10.2019 and 06.05.2020 of Natio…

M/S Sushma Buildtech Limited, Chandigarh vs. DCIT, CPC/DCIT, Circle-2(1), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 323/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh24 Mar 2022AY 2018-19

Bench: The Due Date Of Filing Of Income Tax Return.

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR
Section 143(1)Section 36Section 36(1)(va)Section 43B

…to refer to the decision of the jurisdictional High Court referred to by the assessee in the specific ground No. 2 raised in the present appeal wherein the decision of the Hon'ble Himachal Pradesh High Court in the case of CIT vs Nipso Polyfabrika Ltd. [2013] 350 ITR 327 has been relied upon. The said decision, it is seen, specifically deals with the employees’ contribution. Their Lordships relying upon decision of the Apex Court in the case of CIT Vs Alom Extrusions Ltd. (2009) 319 ITR 306 (which was in the context of employers’ contribution) referring to the decision of the Hon'ble Delhi High Court in the case…

M/Squixotic Healthcare, Chandigarh vs. DCIT, CPC/ACIT, Circle-1(1), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 322/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh24 Mar 2022AY 2018-19

Bench: The Due Date Of Filing Of Income Tax Return.

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR
Section 143(1)Section 36Section 36(1)(va)Section 43B

…to refer to the decision of the jurisdictional High Court referred to by the assessee in the specific ground No. 2 raised in the present appeal wherein the decision of the Hon'ble Himachal Pradesh High Court in the case of CIT vs Nipso Polyfabrika Ltd. [2013] 350 ITR 327 has been relied upon. The said decision, it is seen, specifically deals with the employees’ contribution. Their Lordships relying upon decision of the Apex Court in the case of CIT Vs Alom Extrusions Ltd. (2009) 319 ITR 306 (which was in the context of employers’ contribution) referring to the decision of the Hon'ble Delhi High Court in the case…

Manmeet Alloys Private Limited, Ludhiana vs. DCIT, CPC//DCIT-Circle-V(1), Ludhiana

In the result, the appeal of the assessee is allowed

ITA 318/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh24 Mar 2022AY 2018-19
For Appellant: Ms. Vidisha Vinay, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR
Section 250(6)Section 36Section 36(1)(va)Section 43B

…to refer to the decision of the jurisdictional High Court referred to by the assessee in the specific ground No. 2 raised in the present appeal wherein the decision of the Hon'ble Himachal Pradesh High Court in the case of CIT vs Nipso Polyfabrika Ltd. [2013] 350 ITR 327 has been relied upon. The said decision, it is seen, specifically deals with the employees’ contribution. Their Lordships relying upon decision of the Apex Court in the case of CIT Vs Alom Extrusions Ltd. (2009) 319 ITR 306 (which was in the context of employers’ contribution) referring to the decision of the Hon'ble Delhi High Court in the case…

Sharda Oil Industries Pvt. Ltd., Agra vs. Jurisdictional Officer, Circle-2(1)(1), Agra

In the result all the appeals filed by the

ITA 62/AGR/2021[2018-19]Status: DisposedITAT Agra22 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

…DugdhUtpadakSahakari Sangh Ltd., (2014) 366 ITR 163, Punjab and Haryana High Court in Commissioner of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. NipsoPloyfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 1. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view taken by Gujarat High Court in Commissioner of Income-Tax v. Gujarat State Road Transport Corporation (supr…

Karam Udhog, Agra vs. J.A.O., Dy. CIT.., Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 112/AGR/2021[2019-20]Status: DisposedITAT Agra22 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

…DugdhUtpadakSahakari Sangh Ltd., (2014) 366 ITR 163, Punjab and Haryana High Court in Commissioner of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. NipsoPloyfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 1. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view taken by Gujarat High Court in Commissioner of Income-Tax v. Gujarat State Road Transport Corporation (supr…

Prem Motors Private Limited, Gwalior vs. Jurisdictional Assessing Officer, DCIT/ACIT, Circle1(1), Gwalior

In the result all the appeals filed by the

ITA 100/AGR/2021[2019-20]Status: DisposedITAT Agra22 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 Sharda Oil Industries Pvt. Ltd. Vs. Jo Circle-2(1)(1), 17, Tundla Road, Nunhai Agrau.P. Agrau.P. Pan: Aaecs1396L (Appellant) (Respondent) Assessment Year: 2019-20 Prem Motors Pvt. Ltd. Vs. Jo Dcit/Acit, Circle-1(1) Kanwal Complex, B-32, A.G. Office Gwalior M.P. Road, Gwalior M.P. 474001 Pan: Aabcp2035Q (Respondent) (Appellant) Assessment Year: 2019-20 Karam Udyog Vs. Jo Circle - 1(1)(1) 9, Gailana Road Agra U.P. Agra U.P. Pan: Abbfk0897L (Appellant) (Respondent)

Section 139Section 142Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)(v)Section 36(1)(va)Section 438Section 43B

…DugdhUtpadakSahakari Sangh Ltd., (2014) 366 ITR 163, Punjab and Haryana High Court in Commissioner of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. NipsoPloyfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 1. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view taken by Gujarat High Court in Commissioner of Income-Tax v. Gujarat State Road Transport Corporation (supr…

M/S Global Polymers, Agra vs. Jurisdictional Assessing Officer, Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 93/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…DugdhUtpadakSahakari Sangh Ltd., (2014) 366 ITR 163, Punjab and Haryana High Court in Commissioner of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. NipsoPloyfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 1. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view taken by Gujarat High Court in Commissioner of Income-Tax v. Gujarat State Road Transport Corporation (supr…

M/S Radish Technologies, Aligarh vs. Jurisdictional Assessing Officer, Circle-4(1)(1), Aligarh

In the result all the appeals filed by the

ITA 92/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…DugdhUtpadakSahakari Sangh Ltd., (2014) 366 ITR 163, Punjab and Haryana High Court in Commissioner of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. NipsoPloyfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 1. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view taken by Gujarat High Court in Commissioner of Income-Tax v. Gujarat State Road Transport Corporation (supr…

Amar Shoe & Leather Wears, Agra vs. Jurisdictional Assessing Officer, Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 91/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…DugdhUtpadakSahakari Sangh Ltd., (2014) 366 ITR 163, Punjab and Haryana High Court in Commissioner of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. NipsoPloyfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 1. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view taken by Gujarat High Court in Commissioner of Income-Tax v. Gujarat State Road Transport Corporation (supr…