CIT v. State Bank of Bikaner & Jaipur

43 Taxmann.com 411High Court2014#127 most cited

What is CIT v. State Bank of Bikaner & Jaipur authority for?

Employee contributions to provident fund, ESI, and other welfare funds, if deposited by the due date for furnishing the return of income under Section 139(1), are allowable as a deduction and cannot be disallowed under Section 36(1)(va) read with Section 2(24)(x) or Section 43B, even if deposited after the due date prescribed by the respective welfare Acts.

524

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. State Bank of Bikaner & Jaipur · SBBJ · employees contribution to PF · ESI payment · Section 36(1)(va) · Section 43B · Section 2(24)(x) · Section 139(1) · due date of return · belated deposit · deduction of welfare funds

Also reported as

363 ITR 7099 DTR 131225 Taxmann 6

Sections most often in play

Section 36(1)(va)Section 145ASection 234BSection 234CSection 37(1)Section 43BSection 10(23C)Section 11
Read the full judgment

Issues it is cited on

employees contribution to pfsection 2(24)(x)section 36(1)(va)section 2(24)section 43bsection 36(1)section 43section 36section 139(1)section 139section 13section 143(1)

Judgments citing CIT v. State Bank of Bikaner & Jaipur

Prakash Hassani, Kishangarh vs. Ward 1, Kishangarh

In the result, the appeal of the assessee is allowed

ITA 231/JPR/2021[2019-20]Status: DisposedITAT Jaipur24 Feb 2022AY 2019-20

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita. No. 229/Jp/2021 Fu/Kzkj.K O"Kz@Assessment Year : 2018-19 Deepak Hassani, Cuke A.C.I.T., Vs. Chandra Colony, Madanganj, Circle-1, Kishangarh. Ajmer. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aacph 5018 D Vihykfkhz@Appellant Izr;Fkhz@Respondent

For Appellant: Shri Nikhilesh Kataria (C.A.)For Respondent: Smt. Monisha Choudhary(JCIT)
Section 139(1)Section 143(1)Section 234BSection 36Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 229/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 Deepak Hassani, cuke A.C.I.T., Vs. Chandra Colony, Madanganj, Circle-1, Kishangarh. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACPH 5018 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 230/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 Kishore Kumar Hassani…

Kishore Kumar Hassani, Kishangarh vs. ACIT, Ajmer

In the result, the appeal of the assessee is allowed

ITA 230/JPR/2021[2018-19]Status: DisposedITAT Jaipur24 Feb 2022AY 2018-19

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita. No. 229/Jp/2021 Fu/Kzkj.K O"Kz@Assessment Year : 2018-19 Deepak Hassani, Cuke A.C.I.T., Vs. Chandra Colony, Madanganj, Circle-1, Kishangarh. Ajmer. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aacph 5018 D Vihykfkhz@Appellant Izr;Fkhz@Respondent

For Appellant: Shri Nikhilesh Kataria (C.A.)For Respondent: Smt. Monisha Choudhary(JCIT)
Section 139(1)Section 143(1)Section 234BSection 36Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 229/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 Deepak Hassani, cuke A.C.I.T., Vs. Chandra Colony, Madanganj, Circle-1, Kishangarh. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACPH 5018 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 230/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 Kishore Kumar Hassani…

Deepak Hassani, Kishangarh vs. ACIT, Ajmer

In the result, the appeal of the assessee is allowed

ITA 229/JPR/2021[2018-19]Status: DisposedITAT Jaipur24 Feb 2022AY 2018-19

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita. No. 229/Jp/2021 Fu/Kzkj.K O"Kz@Assessment Year : 2018-19 Deepak Hassani, Cuke A.C.I.T., Vs. Chandra Colony, Madanganj, Circle-1, Kishangarh. Ajmer. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aacph 5018 D Vihykfkhz@Appellant Izr;Fkhz@Respondent

For Appellant: Shri Nikhilesh Kataria (C.A.)For Respondent: Smt. Monisha Choudhary(JCIT)
Section 139(1)Section 143(1)Section 234BSection 36Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 229/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 Deepak Hassani, cuke A.C.I.T., Vs. Chandra Colony, Madanganj, Circle-1, Kishangarh. Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACPH 5018 D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 230/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 Kishore Kumar Hassani…

The Assistant Commissioner of Income Tax, Ltu, Circle-1., Chennai vs. M/S Paypal India Private Limited, Chennai

Appeal is allowed

ITA 450/CHNY/2021[2017-18]Status: DisposedITAT Chennai23 Feb 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri P Sajit Kumar(JCIT) – Ld. DRFor Respondent: Shri Ashish– Ld. AR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…for deduction. 7. Similar is the ratio of decision of Hon’ble Rajasthan High Court in the case of Pr. CIT V/s Rajasthan State Beverages Corpn. Ltd. (84 Taxmann.com 173; 04.08.2016) which followed the earlier decision in CIT V/s State Bank of Bikaner & Jaipur (43 Taxmann.com 411; 06.01.2014). The Hon’ble Court, in the case of CIT V/s State Bank of Bikaner & Jaipur (supra) held that the provisions of Sec.43B starts with a notwithstanding clause & would thus override Sec.36(1)(va) and if read in isolation, Sec. 43B would become obsolete. The Hon’ble Court further held that these provisions were brought in as the due…

S.E.Palanivel, Salem, Tamilnadu vs. Amrit Raj Singh, Salem

The appeal stands allowed in terms of our above order

ITA 352/CHNY/2021[2018-2019]Status: DisposedITAT Chennai23 Feb 2022AY 2018-2019

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

Section 36(1)(va)Section 43B

…for deduction. 7. Similar is the ratio of decision of Hon’ble Rajasthan High Court in the case of Pr. CIT V/s Rajasthan State Beverages Corpn. Ltd. (84 Taxmann.com 173; 04.08.2016) which followed the earlier decision in CIT V/s State Bank of Bikaner & Jaipur (43 Taxmann.com 411; 06.01.2014). The Hon’ble Court, in the case of CIT V/s State Bank of Bikaner & Jaipur (supra) held that the provisions of Sec.43B starts with a notwithstanding clause & would thus override Sec.36(1)(va) and if read in isolation, Sec. 43B would become obsolete. The Hon’ble Court further held that these provisions were brought in as the due…

Samay Projects Private Limited, Chennnai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 331/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

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

…for deduction. 7. Similar is the ratio of decision of Hon’ble Rajasthan High Court in the case of Pr. CIT V/s Rajasthan State Beverages Corpn. Ltd. (84 Taxmann.com 173; 04.08.2016) which followed the earlier decision in CIT V/s State Bank of Bikaner & Jaipur (43 Taxmann.com 411; 06.01.2014). The Hon’ble Court, in the case of CIT V/s State Bank of Bikaner & Jaipur (supra) held that the provisions of Sec.43B starts with a notwithstanding clause & would thus override Sec.36(1)(va) and if read in isolation, Sec. 43B would become obsolete. The Hon’ble Court further held that these provisions were brought in as the due…

Benco Thermal Technologies Pvt Ltd, Chennai vs. Asst. Director of Income Tax, Bengaluru

Appeal is allowed

ITA 281/CHNY/2021[2019-20]Status: DisposedITAT Chennai23 Feb 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeswanth Kumar (CA)-Ld. DRFor Respondent: Shri P.Sajith Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…for deduction. 7. Similar is the ratio of decision of Hon’ble Rajasthan High Court in the case of Pr. CIT V/s Rajasthan State Beverages Corpn. Ltd. (84 Taxmann.com 173; 04.08.2016) which followed the earlier decision in CIT V/s State Bank of Bikaner & Jaipur (43 Taxmann.com 411; 06.01.2014). The Hon’ble Court, in the case of CIT V/s State Bank of Bikaner & Jaipur (supra) held that the provisions of Sec.43B starts with a notwithstanding clause & would thus override Sec.36(1)(va) and if read in isolation, Sec. 43B would become obsolete. The Hon’ble Court further held that these provisions were brought in as the due…

Sree Ram Constructions, No.77, Ramanuja Nagar, Uppilipalayam Post, Coimbatore vs. DCIT, Coimbatore

The appeal stands allowed in terms of our above order

ITA 273/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

…for deduction. 7. Similar is the ratio of decision of Hon’ble Rajasthan High Court in the case of Pr. CIT V/s Rajasthan State Beverages Corpn. Ltd. (84 Taxmann.com 173; 04.08.2016) which followed the earlier decision in CIT V/s State Bank of Bikaner & Jaipur (43 Taxmann.com 411; 06.01.2014). The Hon’ble Court, in the case of CIT V/s State Bank of Bikaner & Jaipur (supra) held that the provisions of Sec.43B starts with a notwithstanding clause & would thus override Sec.36(1)(va) and if read in isolation, Sec. 43B would become obsolete. The Hon’ble Court further held that these provisions were brought in as the due…

Suresh Productions Entertainment LLP, Chennai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 134/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

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

…for deduction. 7. Similar is the ratio of decision of Hon’ble Rajasthan High Court in the case of Pr. CIT V/s Rajasthan State Beverages Corpn. Ltd. (84 Taxmann.com 173; 04.08.2016) which followed the earlier decision in CIT V/s State Bank of Bikaner & Jaipur (43 Taxmann.com 411; 06.01.2014). The Hon’ble Court, in the case of CIT V/s State Bank of Bikaner & Jaipur (supra) held that the provisions of Sec.43B starts with a notwithstanding clause & would thus override Sec.36(1)(va) and if read in isolation, Sec. 43B would become obsolete. The Hon’ble Court further held that these provisions were brought in as the due…

Prahlad Narayan Bairwa, Jaipur vs. ADIT, CPC, Bengaluru

In the result, all these appeals of the assessees are allowed

ITA 33/JPR/2022[2019-20]Status: DisposedITAT Jaipur22 Feb 2022AY 2019-20
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Smt. Runi Pal (Addl. CIT) a
Section 143(1)Section 143(1)(a)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh ,u-ds-lSuh] mik?;{k ,oa MkWa- ,l-lhrky{eh] U;kf;d lnL; ds le{k BEFORE: SHRI N.K. SAINI, VICE PRESIDENT & Dr. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA. No. 18/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Pratap Technocrats Private Limited ADIT, B-21, Shakti Bhawan, Sivaji Godara Colony, Vs. CPC, Bengaluru. Khatipura, Jhotwara, Jaipur-302012. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAICP 3621 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 33/JP/2022 fu/kZkj.k o"kZ@Assessment Y…

The Earth House Resorts LLP, Jaipur vs. ITO, WD-2(3), Jaipur

In the result, all these appeals of the assessees are allowed

ITA 28/JPR/2022[2019-22]Status: DisposedITAT Jaipur22 Feb 2022AY 2019-22
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Smt. Runi Pal (Addl. CIT) a
Section 143(1)Section 143(1)(a)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh ,u-ds-lSuh] mik?;{k ,oa MkWa- ,l-lhrky{eh] U;kf;d lnL; ds le{k BEFORE: SHRI N.K. SAINI, VICE PRESIDENT & Dr. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA. No. 18/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Pratap Technocrats Private Limited ADIT, B-21, Shakti Bhawan, Sivaji Godara Colony, Vs. CPC, Bengaluru. Khatipura, Jhotwara, Jaipur-302012. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAICP 3621 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 33/JP/2022 fu/kZkj.k o"kZ@Assessment Y…

Jairaj, Jaipur vs. ADIT, CPC, Bengaluru

In the result, all these appeals of the assessees are allowed

ITA 26/JPR/2022[2019-20]Status: DisposedITAT Jaipur22 Feb 2022AY 2019-20
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Smt. Runi Pal (Addl. CIT) a
Section 143(1)Section 143(1)(a)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh ,u-ds-lSuh] mik?;{k ,oa MkWa- ,l-lhrky{eh] U;kf;d lnL; ds le{k BEFORE: SHRI N.K. SAINI, VICE PRESIDENT & Dr. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA. No. 18/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Pratap Technocrats Private Limited ADIT, B-21, Shakti Bhawan, Sivaji Godara Colony, Vs. CPC, Bengaluru. Khatipura, Jhotwara, Jaipur-302012. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAICP 3621 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 33/JP/2022 fu/kZkj.k o"kZ@Assessment Y…

Jairaj, Jaipur vs. ADIT, CPC, Bengaluru

In the result, all these appeals of the assessees are allowed

ITA 25/JPR/2022[2018-19]Status: DisposedITAT Jaipur22 Feb 2022AY 2018-19
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Smt. Runi Pal (Addl. CIT) a
Section 143(1)Section 143(1)(a)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh ,u-ds-lSuh] mik?;{k ,oa MkWa- ,l-lhrky{eh] U;kf;d lnL; ds le{k BEFORE: SHRI N.K. SAINI, VICE PRESIDENT & Dr. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA. No. 18/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Pratap Technocrats Private Limited ADIT, B-21, Shakti Bhawan, Sivaji Godara Colony, Vs. CPC, Bengaluru. Khatipura, Jhotwara, Jaipur-302012. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAICP 3621 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 33/JP/2022 fu/kZkj.k o"kZ@Assessment Y…

Jairaj, Jaipur vs. ADIT, CPC, Bengaluru

In the result, all these appeals of the assessees are allowed

ITA 24/JPR/2022[2017-18]Status: DisposedITAT Jaipur22 Feb 2022AY 2017-18
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Smt. Runi Pal (Addl. CIT) a
Section 143(1)Section 143(1)(a)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh ,u-ds-lSuh] mik?;{k ,oa MkWa- ,l-lhrky{eh] U;kf;d lnL; ds le{k BEFORE: SHRI N.K. SAINI, VICE PRESIDENT & Dr. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA. No. 18/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Pratap Technocrats Private Limited ADIT, B-21, Shakti Bhawan, Sivaji Godara Colony, Vs. CPC, Bengaluru. Khatipura, Jhotwara, Jaipur-302012. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAICP 3621 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 33/JP/2022 fu/kZkj.k o"kZ@Assessment Y…

Pratap Technocrats Private Limited, Jaipur Rajasthan vs. ADIT, CPC, Bengaluru/ DCIT, Cr.1 Jaipur, Bengaluru, Karnataka

In the result, all these appeals of the assessees are allowed

ITA 18/JPR/2022[2018-19]Status: DisposedITAT Jaipur22 Feb 2022AY 2018-19
For Appellant: Shri Rohan Sogani (C.A.)For Respondent: Smt. Runi Pal (Addl. CIT) a
Section 143(1)Section 143(1)(a)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh ,u-ds-lSuh] mik?;{k ,oa MkWa- ,l-lhrky{eh] U;kf;d lnL; ds le{k BEFORE: SHRI N.K. SAINI, VICE PRESIDENT & Dr. S. SEETHALAKSHMI, JM vk;dj vihy la-@ITA. No. 18/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Pratap Technocrats Private Limited ADIT, B-21, Shakti Bhawan, Sivaji Godara Colony, Vs. CPC, Bengaluru. Khatipura, Jhotwara, Jaipur-302012. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAICP 3621 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 33/JP/2022 fu/kZkj.k o"kZ@Assessment Y…

Pragati Fashions P. Ltd., Mumbai vs. Dycti (CPC), Bangalore

In the result, assessee’s appeal is allowed

ITA 569/MUM/2021[2018-19]Status: DisposedITAT Mumbai16 Feb 2022AY 2018-19

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalepragati Fashions P Ltd., Vs. Dycti (Cpc) F.P.No. 455, Shree 1 St Floor, Prestige Sadguru Heights, Alpha, Bhavani Shankar Road, Beratenagrahara, Dadar (W) Hosur Road, Uttahalli Mumbai-400028. Hobli,Bangalore- 560100 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccp1730H Appellant .. Respondent Appellant By : Shri. Girish Dave.Sr.Counsel Respondent By : Shri. S.G. Menon.Sr. Dr Date Of Hearing 07.02.2022 Date Of Pronouncement 21.02.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: Shri. Girish Dave.Sr.CounselFor Respondent: Shri. S.G. Menon.Sr. DR
Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Pragati Fashions P Ltd., Vs. DYCTI (CPC) F.P.No. 455, Shree 1 st Floor, Prestige Sadguru Heights, Alpha, Bhavani Shankar Road, Beratenagrahara, Dadar (W) Hosur Road, Uttahalli Mumbai-400028. Hobli,Bangalore- 560100 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCP1730H Appellant .. Respondent Appellant by : Shri. Girish Dave.Sr.Counsel Respondent by : Shri. S.G. Menon.Sr. DR Date of Hearing 07.02.2022 Date of Pronouncement 21.02.2022 आदेश / O R D E R PER PAVAN KUMAR GAD…

Assistant Commissioner of Income Tax Central Circle, Amritsar vs. Doctor Amandeep Kaur, Amandeep Hospital, Amritsar

In the result, the appeal of the revenue is dismissed

ITA 6/ASR/2022[2019-20]Status: DisposedITAT Amritsar15 Feb 2022AY 2019-20

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

For Appellant: Sh. Trilochan Singh P.S. Khalsa, D.RFor Respondent: Sh. Hemant Sehgal, (C.A.)
Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)

…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. 6/Asr/2022 Assessment Year: 2019-20 ACIT, Central Circle, Vs. Dr. Amandeep Kaur Amritsar Amandeep Hospital, G.T. Road, Model Town, Amritsar [PAN: AAZPK 1395H] (Appellant) Respondent) Appellant by : Sh. Trilochan Singh P.S. Khalsa, D.R Respondent by: Sh. Hemant Sehgal, (C.A.) Date of Hearing: 14.02.2022 Date of Pronouncement: 17.02.2022 ORDER Per Dr. M. L. Meena, AM: The captioned appeal by the revenue is directed against the order of the CIT(Appe…

Commercial Auto Sales Pvt. Ltd., Allahabad vs. Assistant Director of Income Tax Centralized Processing Centre, Bengaluru

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

ITA 15/ALLD/2021[2019-20]Status: DisposedITAT Allahabad20 Jan 2022AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.S K Jaiswal, CAFor Respondent: Sh. A.K. Singh, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.15/Alld./2021 Assessment Year: 2019-20 M/s. Commercial Auto Sales Assistant Director of Income Private Limited v. Tax(CPC), Centralized 4-C, Maharishi Dayanand Marg Processing Center , Allahabad, U.P. Bengaluru-560500 (Jurisdictional A0: Deputy Commissioner of Income Tax Circle-II, Allahabad, U.P.) PAN:AABCC3962F (Appellant) (Respondent) Appellant by: Sh.S K Jaiswal, CA Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 23.12. 2021 Date of pronouncement…

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
Section 143(1)

…s आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa MkWa- ,e- ,y- ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. M.L. MEENA, AM vk;dj vihy la-@ITA. No. 313/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Dr. B. Lal Clinical Laboratory Private ACIT, Vs. Limited Circle-7, 6-D, Malviya Industrial Area Jaipur, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACB 6185 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vedant Agarwal (Adv.) jktLo dh vksj ls@ Reve…

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
Section 143(1)

…s आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa MkWa- ,e- ,y- ehuk] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. M.L. MEENA, AM vk;dj vihy la-@ITA. No. 313/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Dr. B. Lal Clinical Laboratory Private ACIT, Vs. Limited Circle-7, 6-D, Malviya Industrial Area Jaipur, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACB 6185 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vedant Agarwal (Adv.) jktLo dh vksj ls@ Reve…