CIT v. Rajasthan State Beverages Corporation Ltd.

392 ITR 2High Court2017#493 most cited

What is CIT v. Rajasthan State Beverages Corporation Ltd. authority for?

Employee contributions to provident fund and ESI, if deposited before the due date for filing the return of income under section 139(1), are allowable deductions under section 36(1)(va) and cannot be disallowed. Such an adjustment is also not permissible summarily under section 143(1).

191

judgments rely on this decision, according to BharatTax’s citation analysis of 366,459 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Rajasthan State Beverages Corporation Ltd. · Section 36(1)(va) · employee contribution · PF ESI · due date return of income · Section 143(1) adjustment · allowability of employee contribution · SLP dismissed

Also reported as

250 Taxmann 32

Sections most often in play

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

Issues it is cited on

Judgments citing CIT v. Rajasthan State Beverages Corporation Ltd.

Ashwani Kumar Jain, Ludhiana vs. ADIT, CPC, Bengluru

In the result, all the three appeals filed by the

ITA 116/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh11 Feb 2022AY 2019-20

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavm/S Globe Precision Deputy Commissioner Of बनाम Industries Pvt. Ltd., Income Tax, Cpc, Plot No.11, Industrial Area, Bangaloreluru. Baddi, Solan, Himachal Pradesh.

For Appellant: Shri Vineet Krishan, AdvFor Respondent: Smt.Priyanka Dhar, Sr.DR

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

…of the return of income, no disallowance u/s 36(1)(va) of the Act can be made. In support, reliance was placed on A.Ys.2017-18 to 2019-20 decision of the Hon'ble Rajasthan High Court in the case of CIT Vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2, against which SLP filed by the Revenue has been dismissed by the Hon'ble Supreme Court, as reported in PCIT Vs. Rajasthan State Beverages Corporation Ltd. (2017) 250 Taxman 16. It was further submitted that similar view has been taken by the Hon'ble Punjab & Haryana High Court in the case of CIT Vs. Rai Agro Industries Ltd. (2011), 334 ITR 122…

Faiyaz Ali Khatri, Jaipur vs. ITO Ward 1, Sikar

Appeals are allowed in terms of our observations recorded hereinabove

ITA 7/JPR/2022[2018-19]Status: DisposedITAT Jaipur20 Jan 2022AY 2018-19

For Appellant: Shri Vedant Agarwal (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT) a vk;dj

…d before the due date of filing of the return of income, no disallowance U/s 36(1)(va) of the Act can be made and in support, reliance was placed on the Hon’ble Rajasthan High Court decision in case of CIT vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2 and CIT vs. State Bank of Bikaner and Jaipur (2014) 43 taxmann.com 411. It was further submitted that the recently Jodhpur Benches of the Tribunal has also taken a similar view in case of Mohangarh Engineers and Construction company vs DCIT, CPC (in ITA No. 405/JODH/2021 dated 12.08.2021) and similar view has been taken by the Bangalore Benches in…

Shree Krishna Abodes Private Limited, Jaipur vs. ACIT Circle 1, Jaipur

Appeals are allowed in terms of our observations recorded hereinabove

ITA 328/JPR/2021[2019-20]Status: DisposedITAT Jaipur20 Jan 2022AY 2019-20

For Appellant: Shri Vedant Agarwal (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT) a vk;dj

…d before the due date of filing of the return of income, no disallowance U/s 36(1)(va) of the Act can be made and in support, reliance was placed on the Hon’ble Rajasthan High Court decision in case of CIT vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2 and CIT vs. State Bank of Bikaner and Jaipur (2014) 43 taxmann.com 411. It was further submitted that the recently Jodhpur Benches of the Tribunal has also taken a similar view in case of Mohangarh Engineers and Construction company vs DCIT, CPC (in ITA No. 405/JODH/2021 dated 12.08.2021) and similar view has been taken by the Bangalore Benches in…

Bal Swaroop Agarwal, Jaipur vs. Income Tax Officer, ITO Ward 4(2), Jaipur

Appeals are allowed in terms of our observations recorded hereinabove

ITA 320/JPR/2021[2018-19]Status: DisposedITAT Jaipur20 Jan 2022AY 2018-19

For Appellant: Shri Vedant Agarwal (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT) a vk;dj

…d before the due date of filing of the return of income, no disallowance U/s 36(1)(va) of the Act can be made and in support, reliance was placed on the Hon’ble Rajasthan High Court decision in case of CIT vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2 and CIT vs. State Bank of Bikaner and Jaipur (2014) 43 taxmann.com 411. It was further submitted that the recently Jodhpur Benches of the Tribunal has also taken a similar view in case of Mohangarh Engineers and Construction company vs DCIT, CPC (in ITA No. 405/JODH/2021 dated 12.08.2021) and similar view has been taken by the Bangalore Benches in…

Auriga It Consulting Private Limited, Jaipur vs. CIT, Delhi

Appeals are allowed in terms of our observations recorded hereinabove

ITA 319/JPR/2021[2019-2020]Status: DisposedITAT Jaipur20 Jan 2022AY 2019-2020

For Appellant: Shri Vedant Agarwal (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT) a vk;dj

…d before the due date of filing of the return of income, no disallowance U/s 36(1)(va) of the Act can be made and in support, reliance was placed on the Hon’ble Rajasthan High Court decision in case of CIT vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2 and CIT vs. State Bank of Bikaner and Jaipur (2014) 43 taxmann.com 411. It was further submitted that the recently Jodhpur Benches of the Tribunal has also taken a similar view in case of Mohangarh Engineers and Construction company vs DCIT, CPC (in ITA No. 405/JODH/2021 dated 12.08.2021) and similar view has been taken by the Bangalore Benches in…

Kamlesh Gupta, Jaipur vs. ACIT/DCIT Circle CPC, Bangelore

Appeals are allowed in terms of our observations recorded hereinabove

ITA 317/JPR/2021[2018-19]Status: DisposedITAT Jaipur20 Jan 2022AY 2018-19

For Appellant: Shri Vedant Agarwal (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT) a vk;dj

…d before the due date of filing of the return of income, no disallowance U/s 36(1)(va) of the Act can be made and in support, reliance was placed on the Hon’ble Rajasthan High Court decision in case of CIT vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2 and CIT vs. State Bank of Bikaner and Jaipur (2014) 43 taxmann.com 411. It was further submitted that the recently Jodhpur Benches of the Tribunal has also taken a similar view in case of Mohangarh Engineers and Construction company vs DCIT, CPC (in ITA No. 405/JODH/2021 dated 12.08.2021) and similar view has been taken by the Bangalore Benches in…

Anil Sharma, Jaipur vs. ITO Ward-1, Jhunjhunu

Appeals are allowed in terms of our observations recorded hereinabove

ITA 315/JPR/2021[2018-19]Status: DisposedITAT Jaipur20 Jan 2022AY 2018-19

For Appellant: Shri Vedant Agarwal (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT) a vk;dj

…d before the due date of filing of the return of income, no disallowance U/s 36(1)(va) of the Act can be made and in support, reliance was placed on the Hon’ble Rajasthan High Court decision in case of CIT vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2 and CIT vs. State Bank of Bikaner and Jaipur (2014) 43 taxmann.com 411. It was further submitted that the recently Jodhpur Benches of the Tribunal has also taken a similar view in case of Mohangarh Engineers and Construction company vs DCIT, CPC (in ITA No. 405/JODH/2021 dated 12.08.2021) and similar view has been taken by the Bangalore Benches in…

Pradeep Kumar Sharma, Kota vs. ITO, Ward-2(4), Kota

Appeals are allowed in terms of our observations recorded hereinabove

ITA 314/JPR/2021[2019-2020]Status: DisposedITAT Jaipur20 Jan 2022AY 2019-2020

For Appellant: Shri Vedant Agarwal (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT) a vk;dj

…d before the due date of filing of the return of income, no disallowance U/s 36(1)(va) of the Act can be made and in support, reliance was placed on the Hon’ble Rajasthan High Court decision in case of CIT vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2 and CIT vs. State Bank of Bikaner and Jaipur (2014) 43 taxmann.com 411. It was further submitted that the recently Jodhpur Benches of the Tribunal has also taken a similar view in case of Mohangarh Engineers and Construction company vs DCIT, CPC (in ITA No. 405/JODH/2021 dated 12.08.2021) and similar view has been taken by the Bangalore Benches in…

Dr B Lal Clinical Laboratory Private Limited, Jaipur vs. ACIT Circle-7, Jaipur

Appeals are allowed in terms of our observations recorded hereinabove

ITA 313/JPR/2021[2019-20]Status: DisposedITAT Jaipur20 Jan 2022AY 2019-20

For Appellant: Shri Vedant Agarwal (Adv.)For Respondent: Smt. Runi Pal (Addl.CIT) a vk;dj

…d before the due date of filing of the return of income, no disallowance U/s 36(1)(va) of the Act can be made and in support, reliance was placed on the Hon’ble Rajasthan High Court decision in case of CIT vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2 and CIT vs. State Bank of Bikaner and Jaipur (2014) 43 taxmann.com 411. It was further submitted that the recently Jodhpur Benches of the Tribunal has also taken a similar view in case of Mohangarh Engineers and Construction company vs DCIT, CPC (in ITA No. 405/JODH/2021 dated 12.08.2021) and similar view has been taken by the Bangalore Benches in…

Hiteshi Enterprises Private Limited, Ajmer vs. Asst Director CPC, Banglore

Appeals are allowed in terms of our observations recorded hereinabove

ITA 1/JPR/2022[2019-20]Status: DisposedITAT Jaipur19 Jan 2022AY 2019-20

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a vk;dj

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

…te of filing of return of income. It was submitted that the said fact is U/s 36(1)(va) of the Act can be made and in support, reliance was placed on the Hon’ble Rajasthan High Court decision in case of CIT vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2 and CIT vs. State Bank of Bikaner and Jaipur (2014) 43 taxmann.com 411. It was further submitted that the recently Jodhpur Benches of the Tribunal has also taken a similar view in case of Mohangarh Engineers and Construction company vs DCIT, CPC (in ITA No. 405/JODH/2021 dated 12.08.2021) and similar view has been taken by the Bangalore Benches in…

Hiteshi Enterprises Private Limited, Jaipur vs. Deputy Commissioner of Income Tax, CPC, CIT Ajmer

Appeals are allowed in terms of our observations recorded hereinabove

ITA 308/JPR/2021[2018-19]Status: DisposedITAT Jaipur19 Jan 2022AY 2018-19

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a vk;dj

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

…te of filing of return of income. It was submitted that the said fact is U/s 36(1)(va) of the Act can be made and in support, reliance was placed on the Hon’ble Rajasthan High Court decision in case of CIT vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2 and CIT vs. State Bank of Bikaner and Jaipur (2014) 43 taxmann.com 411. It was further submitted that the recently Jodhpur Benches of the Tribunal has also taken a similar view in case of Mohangarh Engineers and Construction company vs DCIT, CPC (in ITA No. 405/JODH/2021 dated 12.08.2021) and similar view has been taken by the Bangalore Benches in…

Mona Dewan, G1-51, Sitapura Industrial Area, Jaipur vs. CPC, Bengaluru/ ACIT, Circle-7, Jaipur

Appeals are allowed in terms of our observations recorded hereinabove

ITA 282/JPR/2021[2019-20]Status: DisposedITAT Jaipur19 Jan 2022AY 2019-20

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a vk;dj

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

…te of filing of return of income. It was submitted that the said fact is U/s 36(1)(va) of the Act can be made and in support, reliance was placed on the Hon’ble Rajasthan High Court decision in case of CIT vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2 and CIT vs. State Bank of Bikaner and Jaipur (2014) 43 taxmann.com 411. It was further submitted that the recently Jodhpur Benches of the Tribunal has also taken a similar view in case of Mohangarh Engineers and Construction company vs DCIT, CPC (in ITA No. 405/JODH/2021 dated 12.08.2021) and similar view has been taken by the Bangalore Benches in…

Taxsoft Marketing Pvt, Ltd., Jaipur vs. ITO, WD 5(1), Jaipur

Appeals are allowed in terms of our observations recorded hereinabove

ITA 281/JPR/2021[2018-19]Status: DisposedITAT Jaipur19 Jan 2022AY 2018-19

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a vk;dj

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

…te of filing of return of income. It was submitted that the said fact is U/s 36(1)(va) of the Act can be made and in support, reliance was placed on the Hon’ble Rajasthan High Court decision in case of CIT vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2 and CIT vs. State Bank of Bikaner and Jaipur (2014) 43 taxmann.com 411. It was further submitted that the recently Jodhpur Benches of the Tribunal has also taken a similar view in case of Mohangarh Engineers and Construction company vs DCIT, CPC (in ITA No. 405/JODH/2021 dated 12.08.2021) and similar view has been taken by the Bangalore Benches in…

Professinoal Softec Pvt. Ltd., Jaipur vs. ACIT, C-6, Jaipur

Appeals are allowed in terms of our observations recorded hereinabove

ITA 280/JPR/2021[2018-19]Status: DisposedITAT Jaipur19 Jan 2022AY 2018-19

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a vk;dj

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

…te of filing of return of income. It was submitted that the said fact is U/s 36(1)(va) of the Act can be made and in support, reliance was placed on the Hon’ble Rajasthan High Court decision in case of CIT vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2 and CIT vs. State Bank of Bikaner and Jaipur (2014) 43 taxmann.com 411. It was further submitted that the recently Jodhpur Benches of the Tribunal has also taken a similar view in case of Mohangarh Engineers and Construction company vs DCIT, CPC (in ITA No. 405/JODH/2021 dated 12.08.2021) and similar view has been taken by the Bangalore Benches in…

Amit Bhagat, Jaipur vs. DCIT-CPC, Bangalore

Appeals are allowed in terms of our observations recorded hereinabove

ITA 262/JPR/2021[2018-2019]Status: DisposedITAT Jaipur19 Jan 2022AY 2018-2019

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a vk;dj

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

…te of filing of return of income. It was submitted that the said fact is U/s 36(1)(va) of the Act can be made and in support, reliance was placed on the Hon’ble Rajasthan High Court decision in case of CIT vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2 and CIT vs. State Bank of Bikaner and Jaipur (2014) 43 taxmann.com 411. It was further submitted that the recently Jodhpur Benches of the Tribunal has also taken a similar view in case of Mohangarh Engineers and Construction company vs DCIT, CPC (in ITA No. 405/JODH/2021 dated 12.08.2021) and similar view has been taken by the Bangalore Benches in…

Shakun Ayurved Pvt. Ltd.Shakun Ayurved Pvt. Ltd., Jaipur vs. DCIT, CPC, Bangalore

Appeals are allowed in terms of our observations recorded hereinabove

ITA 246/JPR/2021[2018-2019]Status: DisposedITAT Jaipur19 Jan 2022AY 2018-2019

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a vk;dj

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

…te of filing of return of income. It was submitted that the said fact is U/s 36(1)(va) of the Act can be made and in support, reliance was placed on the Hon’ble Rajasthan High Court decision in case of CIT vs. Rajasthan State Beverages Corporation Ltd. (2017) 392 ITR 2 and CIT vs. State Bank of Bikaner and Jaipur (2014) 43 taxmann.com 411. It was further submitted that the recently Jodhpur Benches of the Tribunal has also taken a similar view in case of Mohangarh Engineers and Construction company vs DCIT, CPC (in ITA No. 405/JODH/2021 dated 12.08.2021) and similar view has been taken by the Bangalore Benches in…

Brijmohan Agarwal, Jaipur vs. ITO, Ward-2(1), Kota

In the result, the appeal of the assessee is allowed

ITA 204/JPR/2021[2018-19]Status: DisposedITAT Jaipur22 Dec 2021AY 2018-19

Bench: The Ld. Cit(A)

For Appellant: Smt. Divya Phophalia (CA)For Respondent: Smt. Monisha Choudhary (JCIT) a

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh dqy Hkkjr] U;kf;d lnL; ds le{k BEFORE: SHRI KUL BHARAT, JUDICIAL MEMBER vk;dj vihy la-@ITA. No. 204/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke Brij Mohan Agarwal, I.T.O. Vs. Kumbha Marg, Pratap Nagar, Ward 2(1), Jaipur. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AFSPA 0323 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Smt. Divya Phophalia (CA) jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (JCIT) a lquokbZ dh rkjh[k@ Date of Hearing : 22/12/2021 m…

Sanjeevani Super Sueciality Healthcare Bhopal P Ltd, Bhopal vs. Dy, CIT, CPC, Bengalur, Bengalu

In the result, appeal of the assessee in ITANo

ITA 116/IND/2021[2018-19]Status: DisposedITAT Indore13 Dec 2021AY 2018-19

Bench: Shri Manish Borad & Mis Madhumita Royvirtual Hearing Assessment Year:2018-19 Sanjeevani Super Speciality Dcit(Cpc) Healthcare Bhopal Pvt. Ltd. Bengaluru बनाम/ Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aarcs8080L Appellant By Shri S.S. Deshpande, Ar Revenue By Shri P.K. Mitra Cit-Dr, Date Of Hearing: 10.12.2021 Date Of Pronouncement: 13 .12.2021 आदेश / O R D E R Per Manish Borad, A.M: The Above Captioned Appeal At The Instance Of Assessee Are Directed Against The Order Of National Faceless Appeal Centre (In Short Nfac), Delhi Dated 15.04.2021 Which Are Arising Out Of The Order U/S 143(1) Of The Income Tax Act 1961(In Short The ‘Act’) Dated 16.10.2019 Framed By Dcit,Cpc, Bangalore.

Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 39(1)Section 43B

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI MANISH BORAD,ACCOUNTANT MEMBER AND MIS MADHUMITA ROY, JUDICIAL MEMBER Virtual Hearing Assessment Year:2018-19 Sanjeevani Super Speciality DCIT(CPC) Healthcare Bhopal Pvt. Ltd. Bengaluru बनाम/ Bhopal Vs. (Appellant) (Respondent ) P.A. No.AARCS8080L Appellant by Shri S.S. Deshpande, AR Revenue by Shri P.K. Mitra CIT-DR, Date of Hearing: 10.12.2021 Date of Pronouncement: 13 .12.2021 आदेश / O R D E R PER MANISH BORAD, A.M: The above captioned appeal at the instance of Assessee are directed against the order…

Natraj Dal Mill, Indore vs. ACIT 5 (1), Indore

In the result, Appeal of the assessee namely Natraj Dal Mill in

ITA 153/IND/2021[2019-20]Status: DisposedITAT Indore06 Dec 2021AY 2019-20

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Boradassessment Year:2019-20 Natraj Dal Mill Acit 5(1) Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No. Aadfn3699P Appellant By Shri Ashish Goyal & N.D. Patwa, Ars Respondent By Shri Amit Soni, Sr.Dr Assessment Year:2011-12 Shri Ashok Somani Dy. Cit, Ps, Indore Bangalore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Agtps5575R Appellant By S/Shri Anil Kamal Garg & Arpit Gour, Ars Respondent By Shri Amit Soni, Sr.Dr Date Of Hearing: 12.11.2021 Date Of Pronouncement: 06.12.2021 आदेश / O R D E R Per Manish Borad:

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

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV HON'BLE VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2019-20 Natraj Dal Mill ACIT 5(1) Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No. AADFN3699P Appellant by Shri Ashish Goyal & N.D. Patwa, ARs Respondent by Shri Amit Soni, Sr.DR Assessment Year:2011-12 Shri Ashok Somani Dy. CIT, PS, Indore Bangalore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AGTPS5575R Appellant by S/Shri Anil Kamal Garg & Arpit Gour, ARs Respondent by Shri Amit Soni, Sr.DR Date of Hea…

Shri Ashok Somani, Indore vs. The Dy CIT, Ps, Bangalore

In the result, Appeal of the assessee namely Natraj Dal Mill in

ITA 131/IND/2021[2018-19]Status: DisposedITAT Indore06 Dec 2021AY 2018-19

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Boradassessment Year:2019-20 Natraj Dal Mill Acit 5(1) Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No. Aadfn3699P Appellant By Shri Ashish Goyal & N.D. Patwa, Ars Respondent By Shri Amit Soni, Sr.Dr Assessment Year:2011-12 Shri Ashok Somani Dy. Cit, Ps, Indore Bangalore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Agtps5575R Appellant By S/Shri Anil Kamal Garg & Arpit Gour, Ars Respondent By Shri Amit Soni, Sr.Dr Date Of Hearing: 12.11.2021 Date Of Pronouncement: 06.12.2021 आदेश / O R D E R Per Manish Borad:

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

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV HON'BLE VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2019-20 Natraj Dal Mill ACIT 5(1) Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No. AADFN3699P Appellant by Shri Ashish Goyal & N.D. Patwa, ARs Respondent by Shri Amit Soni, Sr.DR Assessment Year:2011-12 Shri Ashok Somani Dy. CIT, PS, Indore Bangalore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AGTPS5575R Appellant by S/Shri Anil Kamal Garg & Arpit Gour, ARs Respondent by Shri Amit Soni, Sr.DR Date of Hea…