CIT v. Noble and Hewitt (I) P. Ltd.

305 ITR 324High Court2008#990 most cited

What is CIT v. Noble and Hewitt (I) P. Ltd. authority for?

Section 43B of the Income-tax Act does not apply to disallow an amount (such as statutory dues like service tax or GST) if it has not been debited to the Profit & Loss account and no deduction for it has been claimed by the assessee.

109

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Noble and Hewitt · 305 ITR 324 · Section 43B · disallowance of statutory dues · no deduction claimed · not debited to P&L account · service tax · GST · current liability · Delhi High Court

Also reported as

166 Taxmann 48

Sections most often in play

Section 43BSection 250Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 194ASection 201(1)
Read the full judgment

Issues it is cited on

statutory duessection 145asection 43bmercantile system of accountingsection 43section 36(1)(iii)section 36(1)(va)section 145section 36(1)section 36section 28section 234b

Judgments citing CIT v. Noble and Hewitt (I) P. Ltd.

Anil Kumar Gupta, Panchkula(Haryana) vs. DCIT, Cir- 1, Allahabad

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

ITA 18/ALLD/2023[2013-14]Status: DisposedITAT Allahabad12 Sept 2023AY 2013-14

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.18/Alld/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) बनधम/ Anil Kumar Gupta Dcit, Circle-1 House No.452P, Sector-25, Income Tax Office, 38, Vs. Panchkula-134109. M. G. Marg, Civil Lines, Allahabad, Uttar Pradesh- 211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aatpg1541K (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Asit Hajela Revenue By: Shri A. K. Singh (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 06/09/2023 घोषणा की तारीख /Date Of Pronouncement: 12/09/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 21.12.2022 For Ay. 2013-14. 2. Ground No. 1 To 3 Are Against The Action Of The Ld. Cit(A) Confirming The Disallowance Of Unpaid Service Tax Liability Of Rs.10,92,548/- U/S 43B Of The Income Tax Act, 1961 (Hereinafter “The Act”). 3. The Assessee Is An Individual & Is Running A Concern Of Providing Security Guard & Manpower. The Assessee Has Been Consistently Following Mercantile System Of Accounting For Earlier As Well As Subsequent Years. & Assessee From Inception Is Registered Under The Service Tax & Regularly Depositing Service Tax In The Relevant Government Account. In The Year Under Consideration, The Ao Noted From Perusal Of The Balance-Sheet That Rs.10,92,548/- Pertaining

For Appellant: Shri Asit HajelaFor Respondent: Shri A. K. Singh (Sr. DR)
Section 43B

…essee has not claimed any deduction of Rs.10,92,545/-, the AO ought not to have disallowed the same u/s 43B of the Act, and for such preposition cited the decision of the Hon‟ble Delhi High Court in the case of CIT Vs. Noble And Hewitt (I) Pvt Ltd reported in 305 ITR 324 (Del) wherein the Hon‟ble Delhi High Court has held as under: - 4 A.Y. 2013-14 Anil Kumar Gupta “1. The revenue is aggrieved by an order dated 17-11-2006 passed by the Income Tax Appellate Tribunal ('Tribunal'), Delhi Bench "D", New Delhi in ITA No. 2910/Delhi/2004 relevant for the assessment year 1999-2000. 2. The assessed maintains a mercantil…

Joginder Pal Gupta, New Delhi vs. ACIT, Central Circle-18, Delhi

In the result, the appeal of the assessee is allowed

ITA 1280/DEL/2023[2020-21]Status: FixedITAT Delhi08 Aug 2023AY 2020-21

Bench: Shri Chandra Mohan Garg & Shri Pradip Kumar Kedia

For Appellant: Shri Gagan Kumar, AdvFor Respondent: Shri Sanjay Kumar Yadav, Sr.DR
Section 143(3)Section 234ASection 271(1)Section 43B

…esaid action and hence this appeal. 6. We have carefully considered the rival submissions. We find that the issue is squarely covered in favour of the assessee by the judgment of the Hon’ble Delhi High Court in the case of CIT vs. Noble and Hewitt Pvt. Ltd., 305 ITR 324 (Del) wherein it was held that no disallowance of unpaid amount of Service Tax under Section 43B is warranted when the assessee has not claimed such Service Tax amount as expenses in its P&L account. This apart, the service tax liability has arisen under reverse charge mechanism and therefore, also the action of the assessee is justified. Such se…

M/S. Trishan Exports Pvt. Ltd., Kolkata vs. A.C.I.T., Circle-11(1), Kolkata

In the result, ITA No. 535/Kol/2022 is allowed for statistical purposes and ITA No

ITA 536/KOL/2022[2017-2018]Status: DisposedITAT Kolkata25 Jul 2023AY 2017-2018

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri Sunil Surana, FCAFor Respondent: Smt. Ranu Biswas, Addl. CIT Sr. D/R
Section 143(1)(a)Section 154Section 43B

…g the fact that the said amounts were never claimed as deduction in the return of income. 3. At the outset, the ld. Counsel for the assessee referring to the judgement of the Hon’ble Delhi High Court in the case of CIT vs. Noble and Hewitt (I) (P) Ltd. (2008) 305 ITR 324 (Del.), submitted that the issue is squarely covered in favour of assessee by the said judgement wherein it has been held that if the assessee does not debit the amount to the profit and loss account in order to claim any deduction in respect of any amount and considering the assessee is following mercantile system of accounting, the question of…

M/S. Trishan Exports Pvt. Ltd., Kolkata vs. A.C.I.T., Circle-11(1), Kolkata

In the result, ITA No. 535/Kol/2022 is allowed for statistical purposes and ITA No

ITA 535/KOL/2022[2017-2018]Status: DisposedITAT Kolkata25 Jul 2023AY 2017-2018

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri Sunil Surana, FCAFor Respondent: Smt. Ranu Biswas, Addl. CIT Sr. D/R
Section 143(1)(a)Section 154Section 43B

…g the fact that the said amounts were never claimed as deduction in the return of income. 3. At the outset, the ld. Counsel for the assessee referring to the judgement of the Hon’ble Delhi High Court in the case of CIT vs. Noble and Hewitt (I) (P) Ltd. (2008) 305 ITR 324 (Del.), submitted that the issue is squarely covered in favour of assessee by the said judgement wherein it has been held that if the assessee does not debit the amount to the profit and loss account in order to claim any deduction in respect of any amount and considering the assessee is following mercantile system of accounting, the question of…

Seema Buildtech Pvt Ltd, New Delhi vs. ITO Ward - 23(1), New Delhi

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

ITA 8649/DEL/2019[2015-16]Status: DisposedITAT Delhi27 Apr 2023AY 2015-16

Bench: Shri C.M. Garg & Shri Pradip Kumar Kediaassessment Year: 2015-16 Seema Buildtech Pvt. Ltd., Vs. Ito, H.No.C-336, Gali No.17, Ward-23(1), West Vinod Nagar, New Delhi. New Delhi. Pan: Aapcs4623R (Appellant) (Respondent) Assessee By : Shri Vivek Gupta, Ca Revenue By : Ms Meenakshi Dohare, Sr. Dr Date Of Hearing : 27.03.2023 Date Of Pronouncement : 27.04.2023 Order Per C.M. Garg, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Of The Cit(A)-8, New Delhi, Dated 09.09.2019, For Assessment Year 2015-16. 2. The Ld. Counsel Of The Assessee Submitted That Grounds No.1 & 5 Of The Assessee Are General In Nature & Ground No.4 Is Consequential. Therefore, These Grounds Are Dismissed. The Remaining Effective Grounds Of Appeal No.2 & 3 Raised By The Assessee Read As Follows:- “2. That On The Facts & The Circumstances Of The Case & Provisions Of The Law, The Ld. Ao As Well As Ld Cit(A) Erred In Making/Confirming The Disallowance U/S 43B Of It Act Of Rs.1,44,32,242/- In Respect Of Service Tax Payable Shown As Current Liability In The Balance Sheet As At 31.03.2015 By The Appellant. 3. That Without Prejudice To Ground No.2 Above & On The Facts & Circumstances Of The Case & Provisions Of The Law, The Ld. Ao As Well As Ld Cit(A) Erred In Making/Confirming The Disallowance Of Rs.1,05,00,369/- In Respect Of Service Tax Payable Pertaining To Earlier Years Out Of Total Amount Of Rs.1,44,32,242/- Shown As Current Liability In The Balance Sheet As At 31.03.2015 By The Appellant.”

For Appellant: Shri Vivek Gupta, CAFor Respondent: Ms Meenakshi Dohare, Sr. DR
Section 139(1)Section 43B

…order of the ITAT Delhi dated 14.12.2022 in the case of M/s S&A Finman Ltd. in ITA No.2220/Del/2017 for AY 2012-13, referring the judgement of the Hon’ble jurisdictional High Court of Delhi in the case of CIT vs. Noble and Hewitt India Pvt. Ltd., reported as 305 ITR 324, it was held that where the amount of service tax has not been routed through P & L Account, then, the provisions of section 43B of the Act are not applicable to the service tax liability shown in the balance sheet consequent upon the inclusion of service tax in the bills raised by the assessee particularly when the gross amount including the ser…

Ganeshan Purushothaman Achari, Bhilai, Durg vs. Income Tax Officer-1(4), Bhilai, Durg

In the result, appeal of the assessee in ITA No

ITA 148/RPR/2022[2019-20]Status: DisposedITAT Raipur27 Mar 2023AY 2019-20

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 146 To 148/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 To 2019-20 Ganeshan Puroshothaman Achari 116, Friends Arcade, Shastri Nagar, G.E. Road, Supela, Bhilai (C.G.) Pan : Achpa6510E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax Cpc, Bengaluru. ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)Section 36Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA Nos. 146 to 148/RPR/2022 "नधा"रण वष" / Assessment Year : 2017-18 to 2019-20 Ganeshan Puroshothaman Achari 116, Friends Arcade, Shastri Nagar, G.E. Road, Supela, Bhilai (C.G.) PAN : ACHPA6510E .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax CPC, Bengaluru. ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of…

Ganeshan Purushothaman Achari, Bhilai, Durg vs. Income Tax Officer-1(4), Bhilai, Durg

In the result, appeal of the assessee in ITA No

ITA 147/RPR/2022[2018-19]Status: DisposedITAT Raipur27 Mar 2023AY 2018-19

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 146 To 148/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 To 2019-20 Ganeshan Puroshothaman Achari 116, Friends Arcade, Shastri Nagar, G.E. Road, Supela, Bhilai (C.G.) Pan : Achpa6510E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax Cpc, Bengaluru. ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)Section 36Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA Nos. 146 to 148/RPR/2022 "नधा"रण वष" / Assessment Year : 2017-18 to 2019-20 Ganeshan Puroshothaman Achari 116, Friends Arcade, Shastri Nagar, G.E. Road, Supela, Bhilai (C.G.) PAN : ACHPA6510E .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax CPC, Bengaluru. ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of…

Ganeshan Purushothaman Achari, Bhilai, Durg vs. Income Tax Officer-1(4), Bhilai, Durg

In the result, appeal of the assessee in ITA No

ITA 146/RPR/2022[2017-18]Status: DisposedITAT Raipur27 Mar 2023AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 146 To 148/Rpr/2022 "नधा"रण वष" / Assessment Year : 2017-18 To 2019-20 Ganeshan Puroshothaman Achari 116, Friends Arcade, Shastri Nagar, G.E. Road, Supela, Bhilai (C.G.) Pan : Achpa6510E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax Cpc, Bengaluru. ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)Section 36Section 43B

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA Nos. 146 to 148/RPR/2022 "नधा"रण वष" / Assessment Year : 2017-18 to 2019-20 Ganeshan Puroshothaman Achari 116, Friends Arcade, Shastri Nagar, G.E. Road, Supela, Bhilai (C.G.) PAN : ACHPA6510E .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax CPC, Bengaluru. ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of…

Payal Verma (Prop. M/S Jai Vriddhi Traders), Bhilia vs. Income Tax Officer, Ward- 1(3), Bhilai, Durg

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

ITA 169/RPR/2022[2018-19]Status: DisposedITAT Raipur14 Mar 2023AY 2018-19

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 169/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Payal Verma M/S. Jai Vriddhi Traders, Ananj Mandi Line, Behind Nehru Bhawan, Supela Bhilai-490023 (C.G.) Pan : Aovpv3159G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(3), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Shyamsundar Sharma, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)Section 234ASection 234BSection 234CSection 43B

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 169/RPR/2022 "नधा"रण वष" / Assessment Year : 2018-19 Payal Verma M/s. Jai Vriddhi Traders, Ananj Mandi Line, Behind Nehru Bhawan, Supela Bhilai-490023 (C.G.) PAN : AOVPV3159G .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Ward-1(3), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri Shyamsundar Sharma, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing :…

M/S Dell International Services India Pvt Ltd, Bangalore vs. Additional Commissioner of Income Tax (Ltu), Bangalore

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

ITA 2835/BANG/2017[2013-14]Status: DisposedITAT Bangalore20 Jan 2023AY 2013-14

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am It(Tp)A No.2835/Bang/2017 : Asst.Year 2013-2014 M/S.Dell International Services The Additional Commissioner India Private Limited Of Income-Tax (Ltu) V. Bangalore. Divyashree Greens, Sy.Nos.12/1, 12/2A & 13/1A,Challaghatta Village,Varthur Hobli Bengaluru – 560 071. Pan : Aaach1925Q. (Appellant) (Respondent) Appellant By : Sri.T.Suryanarayana, Advocate Respondent By : Sri.Praveen Karanth, Cit-Dr Date Of Pronouncement : 20.01.2023 Date Of Hearing : 13.01.2023 O R D E R Per George George K, Jm : This Appeal At The Instance Of The Assessee Is Directed Against Final Assessment Order Dated 30.11.2017 Passed U/S 143(3) R.W.S. 144C Of The I.T.Act. The Relevant Assessment Year Is 2013-2014. 2. The Brief Facts Of The Case Are As Follows: The Assessee Is A Company, Engaged In The Business Of Manufacturing & Trading In Computer Systems Including Support & Maintenance Services & Leasing Of Computers. For The Assessment Year 2013-2014, The Return Of Income Was Filed On 30.11.2013 Declaring Total Income Of Rs.22,31,24,760. The Assessment Was Selected For Scrutiny & Notice U/S 143(2) Of The I.T.Act Was Issued On 2 It(Tp)A No.2835/Bang/2017. M/S.Dell International Services India Private Limited. 11.09.2014. During The Course Of Assessment Proceedings, It Was Noticed That The International Transactions Entered By The Assessee With Its Associated Enterprises (Aes) Had Exceeded The Prescribed Limit, Hence, The Matter Was Referred To The Transfer Pricing Officer (Tpo) To Determine The Arm’S Length Price (Alp) Of The Said Transaction. The Tpo Passed Order U/S 92Ca Of The I.T.Act On 19.10.2016. In The Said Order, The Tpo Had Proposed Following Adjustments:-

For Appellant: Sri.T.Suryanarayana, AdvocateFor Respondent: Sri.Praveen Karanth, CIT-DR
Section 143(2)Section 143(3)Section 144CSection 40Section 92CSection 92C(3)

…s not routed through the profit and loss account, hence, there is no occasion to make the disallowance on that count. The learned AR relied on the judgment of the Hon’ble Delhi High Court in the case of Noble & Hewlett (I.) (P.) Ltd. v. CIT reported in (2008) 305 ITR 324 (Del). 21.3 The learned DR supported the orders of the AO and the DRP. 21.4 We have heard rival submissions and perused the material on record. We find on identical issue the Tribunal in the case of Smt.Husna Parveen v. CIT(A) reported in (2022) 142 taxmann.com 2 (Varanasi-Trib.) by following the judgment of the Hon’ble Apex Court in the case o…

M/S United Breweries Ltd, Bangalore vs. Deputy Commissioner of Income Tax Circle-7(1)(1), Bangalore

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

ITA 481/BANG/2018[2012-13]Status: DisposedITAT Bangalore11 Nov 2022AY 2012-13

Bench: Shri George George K, Jm & Ms.Padmavathy S, Am

For Appellant: Sri.K.R.Vasudevan, AdvocateFor Respondent: Sri.K.Sankar Ganesh, JCIT –DR
Section 115JSection 143(2)Section 143(3)Section 14ASection 40Section 43B

…e not tax collected and retained by the assessee but liability accrued as per the provisions of the respective statute. The learned AR placed reliance on the judgment of the Hon’ble Delhi High Court decision in CIT v Noble and Hewitt India (P) Ltd reported in 305 ITR 324. The learned AR further submitted that on similar set of facts for AY 2010-11, the AO after verifying that the amounts of CST and excise duty were not debited to P&L account, deleted the addition vide order 19 M/s.United Breweries Limited. dated 16.07.2013 passed u/s 154 of the I.T.Act. The learned AR further stated that the Tribunal in its rece…

Shree Siddhi Vinayak Inductions Pvt. Ltd., Jaipur vs. DCIT, Central Circle-3, Jaipur

In the result ITA NO. 01/JPR/2021 for A

ITA 1/JPR/2021[2015-16]Status: DisposedITAT Jaipur29 Aug 2022AY 2015-16
For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. P. R. Meena (PCIT)
Section 143(3)Section 145(3)Section 36(1)(va)Section 40Section 43B

…year of payment. Further, we have gone through the decision of the Coordinate Bench in the case of Jain Christopher (2013) 36 CCH 0011 which has distinguished the decision of the Hon'ble Delhi High Court in case of CIT vs. Noble And Hewitt (1) P. Ltd. [2008] 305 ITR 324 (Delhi) and the same clearly supports the case of the Revenue. We have also gone through the other decisions relied upon by the Id AR and find that the same have been rendered solely in the context of claim of deduction under the profit/loss account and disallowance under section 43B of the Act and has not considered the issue of whether the serv…

M/S Shri Siddhi Vinayak Induction P. Ltd., Jaipur vs. Deputy Commissioner of Income Tax, Central Circle-3, Jaipur

In the result ITA NO. 01/JPR/2021 for A

ITA 279/JPR/2019[2014-15]Status: DisposedITAT Jaipur29 Aug 2022AY 2014-15
For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. P. R. Meena (PCIT)
Section 143(3)Section 145(3)Section 36(1)(va)Section 40Section 43B

…year of payment. Further, we have gone through the decision of the Coordinate Bench in the case of Jain Christopher (2013) 36 CCH 0011 which has distinguished the decision of the Hon'ble Delhi High Court in case of CIT vs. Noble And Hewitt (1) P. Ltd. [2008] 305 ITR 324 (Delhi) and the same clearly supports the case of the Revenue. We have also gone through the other decisions relied upon by the Id AR and find that the same have been rendered solely in the context of claim of deduction under the profit/loss account and disallowance under section 43B of the Act and has not considered the issue of whether the serv…

Shree Siddhi Vinayak Induction Pvt. Ltd., Jaipur vs. DCIT, Jaipur

In the result ITA NO. 01/JPR/2021 for A

ITA 116/JPR/2017[2012-13]Status: DisposedITAT Jaipur29 Aug 2022AY 2012-13
For Appellant: Sh. Manish Agarwal (CA)For Respondent: Sh. P. R. Meena (PCIT)
Section 143(3)Section 145(3)Section 36(1)(va)Section 40Section 43B

…year of payment. Further, we have gone through the decision of the Coordinate Bench in the case of Jain Christopher (2013) 36 CCH 0011 which has distinguished the decision of the Hon'ble Delhi High Court in case of CIT vs. Noble And Hewitt (1) P. Ltd. [2008] 305 ITR 324 (Delhi) and the same clearly supports the case of the Revenue. We have also gone through the other decisions relied upon by the Id AR and find that the same have been rendered solely in the context of claim of deduction under the profit/loss account and disallowance under section 43B of the Act and has not considered the issue of whether the serv…

ITO Ward 27(1), New Delhi vs. United Business Xpress India Pvt Ltd, New Delhi

In the result, the Appeal of the Revenue is dismissed

ITA 3169/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Aug 2022AY 2013-14

Bench: Shri Shamim Yahya & Shri Yogesh Kumar U.S.

For Appellant: Shri Baldev Raj, C. AFor Respondent: Shri R. S. Yadav, Sr. D. R
Section 142(1)Section 143(2)Section 41Section 43B

…1 ITO Vs. United Business Xpress India, ND IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 3169/DEL/2019 (A.Y 2013-14) Income Tax Officer, United Business Xpress India Pvt. Vs. Ltd., Ward : 27 (1) B-1/28, Mohammad Pur, Bhikaji Cama Place, New Delhi. New Delhi–110 066. PAN No. AAACU6650A (APPELLANT) (RESPONDENT) Assessee by : Shri Baldev Raj, C. A.; Department by: Shri R. S. Yadav, Sr. D. R.; Date of Hearing 22.08.2022 Date of Pronouncement 26.08.2022 ORDER PER YOGESH KUMAR U.S., JM Th…

Elim Resort Private Limited, Bangalore vs. Income Tax Officer, Ward- 3(2)(2), Bangalore

In the result, appeal of the assessee is allowed

ITA 238/BANG/2022[2016-17]Status: DisposedITAT Bangalore26 Jul 2022AY 2016-17

Bench: Shri N. V. Vasudevanassessment Year :2016-17 M/S. Elim Resorts Pvt. Ltd., Vs. Ito, No.175, Nettigere Village, Ward – 3(2)(2), Uttarahalli Hobli, Bengaluru. Bengaluru – 560 061. Pan : Aadce 0682 J Appellant Respondent Assessee By : Shri. B. S. Balachandra, Advocate Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For Department. Date Of Hearing : 25.07.2022 Date Of Pronouncement : 26.07.2022 O R D E R Per N. V. Vasudevan: This Is An Appeal By The Assessee Against The Order Dated 27.02.2020 Of Cit(A)-2, Bengaluru, Relating To Ay 2016-17. 2. The First Issue Raised By The Assessee Is With Regard To Disallowance Of Depreciation On Buildings Of Rs.3,19,208/-. The Opening Wdv As On 01.04.2014 & As On 01.04.2015 As Per The Books Of Accounts Of The Assessee Was As Follows:

For Appellant: Shri. B. S. Balachandra, AdvocateFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for Department
Section 32Section 43(1)

…ught to tax. 8. On appeal by the assessee, the CIT(A) confirmed the order of the AO. After hearing the rival submissions, we are of the view that the addition cannot Page 5 of 7 be sustained. In CIT Vs Noble And Hewitt (I) (P) Ltd. (Delhi High Court) (2008) 305 ITR 324 (Delhi) the assessee maintained a mercantile system of accounting. It had collected service tax during the previous year relevant to the assessment year in question. Out of the service tax so collected the assessed had deposited part of the amount but an amount of Rs. 14.40 lakhs was not deposited by the assessed with the concerned authorities. T…

Mafatlal Industries Limited, Mumbai vs. ACIT-6(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 4369/MUM/2013[2008-09]Status: DisposedITAT Mumbai25 Jul 2022AY 2008-09

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Arati Vissanji &For Respondent: Nimesh Yadav
Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 6963/MUM/2012 (A.Y. 2007-08) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Mafatlal House, Backbay Reclamation Aayakar Bhavan, M.K. Road H.T. Parekh Marg, Mumbai - 400020 Mumbai - 400020 PAN: AAACM2813L (Appellant) (Respondent) ITA.NO. 4369/MUM/2013 (A.Y. 2008-09) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Kaledonia, Office No.3 Aayakar Bhavan, M.K. Road 6th Floor, Sahar Road Mumbai - 400020 Andheri (E), Mumbai - 400069 PAN: AAACM2…

Mafatlal Industries Ltd, Mumbai vs. Asst CIT 6(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 6963/MUM/2012[2007-08]Status: DisposedITAT Mumbai25 Jul 2022AY 2007-08

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Arati Vissanji &For Respondent: Nimesh Yadav
Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 6963/MUM/2012 (A.Y. 2007-08) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Mafatlal House, Backbay Reclamation Aayakar Bhavan, M.K. Road H.T. Parekh Marg, Mumbai - 400020 Mumbai - 400020 PAN: AAACM2813L (Appellant) (Respondent) ITA.NO. 4369/MUM/2013 (A.Y. 2008-09) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Kaledonia, Office No.3 Aayakar Bhavan, M.K. Road 6th Floor, Sahar Road Mumbai - 400020 Andheri (E), Mumbai - 400069 PAN: AAACM2…

Mafatlal Industries Ltd, Mumbai vs. Addl CIT 6(3), Mumbai

In the result, appeal filed by the assessee is allowed

ITA 6085/MUM/2011[2006-07]Status: DisposedITAT Mumbai25 Jul 2022AY 2006-07

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Arati Vissanji &For Respondent: Nimesh Yadav
Section 143(3)Section 14ASection 36(1)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 6963/MUM/2012 (A.Y. 2007-08) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Mafatlal House, Backbay Reclamation Aayakar Bhavan, M.K. Road H.T. Parekh Marg, Mumbai - 400020 Mumbai - 400020 PAN: AAACM2813L (Appellant) (Respondent) ITA.NO. 4369/MUM/2013 (A.Y. 2008-09) M/s. Mafatlal Industries Limited v. Addl. CIT – 6(3) Kaledonia, Office No.3 Aayakar Bhavan, M.K. Road 6th Floor, Sahar Road Mumbai - 400020 Andheri (E), Mumbai - 400069 PAN: AAACM2…

The Dy CIT-15(3)(1), Mumbai vs. M/S. Tata Projects Ltd., Mumbai

Appeal are allowed whereas Cross Objection No

ITA 1165/MUM/2021[2013-14]Status: DisposedITAT Mumbai19 Jul 2022AY 2013-14
For Appellant: Shri Shri Rajan VoraFor Respondent: Shri Om Prakash Singh
Section 143(3)Section 263Section 43B

…d Authorised Representative for the Assessee relied upon the reasons for insertion of section 43B of the Act as explained in the memorandum of Finance Bill 1983, judgment of Hon‟ble Delhi High Court in the case of CIT Vs. Noble and Hewitt (I) (P.) Ltd. [2008] 305 ITR 324,, and the judgments of the Hon‟ble Bombay High Court in the case of CIT vs Calibre Personnel Services Pvt. Ltd. (ITA No. 158 of 2013, dated 02.02.2015) and CIT Vs Knight Frank India Pvt. Ltd. (143 ITR 32). 9. Per Contra, the Learned Departmental Representative relied upon Paragraph 4.3 the Assessment Order the relevant extract of which reads as…