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 145A Section 234B Section 234C Section 37(1)Section 43B Section 10(23C)Section 11

Read the full judgment

Issues it is cited on

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

Judgments citing CIT v. State Bank of Bikaner & Jaipur

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

…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…

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

…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…

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

…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…

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

…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…

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

…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…

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

…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…

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)

…s आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. 282/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Moona Dewan CPC, Bengaluru Vs. G1-51, Sitapura Industrial Area, ACIT, Circle-7, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADOPD 5083 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh vksj ls@ Revenue by : Smt. Runi Pal (Add…

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)

…s आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. 282/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Moona Dewan CPC, Bengaluru Vs. G1-51, Sitapura Industrial Area, ACIT, Circle-7, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADOPD 5083 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh vksj ls@ Revenue by : Smt. Runi Pal (Add…

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)

…s आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. 282/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Moona Dewan CPC, Bengaluru Vs. G1-51, Sitapura Industrial Area, ACIT, Circle-7, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADOPD 5083 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh vksj ls@ Revenue by : Smt. Runi Pal (Add…

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)

…s आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. 282/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Moona Dewan CPC, Bengaluru Vs. G1-51, Sitapura Industrial Area, ACIT, Circle-7, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADOPD 5083 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh vksj ls@ Revenue by : Smt. Runi Pal (Add…

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)

…s आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. 282/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Moona Dewan CPC, Bengaluru Vs. G1-51, Sitapura Industrial Area, ACIT, Circle-7, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADOPD 5083 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh vksj ls@ Revenue by : Smt. Runi Pal (Add…

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)

…s आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. 282/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Moona Dewan CPC, Bengaluru Vs. G1-51, Sitapura Industrial Area, ACIT, Circle-7, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADOPD 5083 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh vksj ls@ Revenue by : Smt. Runi Pal (Add…

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)

…s आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. 282/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Moona Dewan CPC, Bengaluru Vs. G1-51, Sitapura Industrial Area, ACIT, Circle-7, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADOPD 5083 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh vksj ls@ Revenue by : Smt. Runi Pal (Add…

Saraswati Agro Chemicals (India) Pvt.Ltd, Mohali vs. DCIT, CPC/ DCIT Circle -6(1), Chandigarh

In the result, appeals of the assessee are allowed

ITA 158/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh12 Jan 2022AY 2018-19

Bench: The Filing Of Return Of Income.” 3. The Ld. Ar Inviting Attention To The Impugned Order

For Appellant: Shri Akshun Gupta,CAFor Respondent: Shri Ashok Khanna, Addl. CIT

Section 143(1)Section 250(6)Section 43B

…lcutta High Court); Ghatge Patil Transports Ltd. (2014) 368 ITR 749 (Bom); AIMIL Limited (2010) 321 ITR 508 (Delhi), Jaipur Vidyut Vitran Nigam Ltd. & Rajasthan Rajya Vidyut Utpadan Nigam Ltd. (2014) 363 ITR 307 (Rajasthan); TA TE Bank of Bikaner & Jaipur 363 ITR 70 (Rajasthan); Lakhani Rubber Udyog (2009) 312 ITR 0014 (154 order) ( Punjab & Haryana), Bihar State Warehousing Corporation ltd. (2017) 393 ITR 386 (Patna); Sagun Foundry Private Limited (2017) 145 DTR 265 (All) and George Williamson (Assam) Limited (2006) 284 ITR 619 (Gauhati). Howeve r, the disallowance made was sustained by Addl. Commission…

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

…ted on or before the due date of furnishing of the return of income and taking in consideration judgement of this Court in Commissioner o/Income Tax v. State Bank of Bikaner & Jaipur and Commissioner of Income Tax v. Jaipur Vidyut Vitaran Nig,lII!1 Ltd (2011) 363 ITR 70 (Raj.) : (2014) 265 CTR 471 and accordingly both the questions are covered by the aforesaid judgment and against the revenue. 9. Subsequently in the case of ACIT vs. M/s Parag Fans & Cooling System Pvt. Ltd.(supra) similar view was taken by this Tribunal. Relevant extract is reproduced below: 20. We find that there occurred some delay on the pa…

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…

Shri Bhuvnesh Kumar Kabra, Bhopal vs. DCIT/ACIT 2 (1) Bhopal, Bhopal

In the result, Appeal of the assessee in ITANo

ITA 96/IND/2021[2018-19]Status: DisposedITAT Indore26 Nov 2021AY 2018-19

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Boradassessment Year:2017-18 Shri Bhuvnesh Dcit/Acit 2(1) Bhopal Kumar Kabra बनाम/ Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aebpk8409E Revenue By Shri Arpit Mundra, Ar Respondent By Shri Amit Soni, Sr. Dr Date Of Hearing: 10.11.2021 Date Of Pronouncement: 26.11.2021 आदेश / O R D E R Per Manish Borad: The Above Captioned Appeal At The Instance Of Assessee Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals), (In Short ‘Cit(A)’), Bhopal Dated 05.03.2021 Which Is Arising Out Of The Order U/S 143(1) Of The Income Tax Act 1961(In Bhuvnesh Kumar Kabra Short The ‘Act’) Dated 21.05.2019 Framed By The Assessing Officer Of Cpc Bangalore.

Section 139(1)Section 143(1)Section 2(24)(X)Section 36(1)(va)

…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:2017-18 Shri Bhuvnesh DCIT/ACIT 2(1) Bhopal Kumar Kabra बनाम/ Bhopal Vs. (Appellant) (Respondent ) P.A. No.AEBPK8409E Revenue by Shri Arpit Mundra, AR Respondent by Shri Amit Soni, Sr. DR Date of Hearing: 10.11.2021 Date of Pronouncement: 26.11.2021 आदेश / O R D E R PER MANISH BORAD: The above captioned appeal at the instance of Assessee is directed against the order of Ld. Commissioner of Income Tax(Appeals), (i…

Jai Enterprises, Jaipur vs. DCIT, CPC Bengaluru

In the result, the appeal of the assessee is allowed

ITA 248/JPR/2021[2018-19]Status: DisposedITAT Jaipur25 Nov 2021AY 2018-19

Bench: Us.

For Appellant: Shri R.C. Shah (Adv.)For Respondent: Shri A.S. Nehra (Addl.CIT) 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,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 248/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke Jai Enterprises, DCIT Vs. 664, Adarsh Nagar, CPC, Bengaluru. Jaipur-302004, (Rajasthan) LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADFJ 4681 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R.C. Shah (Adv.) jktLo dh vksj ls@ Revenue by : Shri A.S. Nehra (Addl.C…