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

Jai Enterprises, Jaipur vs. Asstt. Directorof Income Tax, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 249/JPR/2021[2019-20]Status: DisposedITAT Jaipur23 Nov 2021AY 2019-20

Bench: Us.

For Appellant: Sh. R. C. Shah (Adv.)For Respondent: Sh. A. S. Nehra (Addl.CIT)
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. 249/JP/2021 fu/kZkj.k o"kZ@Assessment Year :2019-20 cuke Jai Enterprises Asstt. Director of Vs. 664, Adarsh Nagar Income Tax, Jaipur Bengaluru LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADFJ4681M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. R. C. Shah (Adv.) jktLo dh vksj ls@ Revenue by : Sh. A. S. Nehra (Addl.CIT)…

Abhimanyu Sharma, Jaipur vs. Ita, Ward 2(2), Kota

In the result, the appeal of the assessee is allowed

ITA 175/JPR/2021[2018-19]Status: DisposedITAT Jaipur23 Nov 2021AY 2018-19
For Appellant: Sh. Shrawan Kumar Gupta (Adv.)For Respondent: Sh. A. S. Nehra (Addl.CIT)
Section 143(1)Section 143(1)(a)Section 154Section 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. 175/JP/2021 fu/kZkj.k o"kZ@Assessment Year :2018-19 cuke Abhimanyu Sharma ITO, Vs. 514 Sector-4, 1, Keshavpura, Kota Ward -2(2), Income Tax Office, Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AYIPS3139E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Shrawan Kumar Gupta (Adv.) jktLo dh vksj ls@ Revenue by : Sh. A. S…

Karam Vir Yadav, Alwar vs. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre

ITA 96/JPR/2021[2019-20]Status: DisposedITAT Jaipur22 Nov 2021AY 2019-20

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 96/Jp/2021 Assessment Year: 2019-20 Karam Vir Yadav Cuke Cit(A), Vs. M/S Shashank Engg. Works, Nfac. 191, M.I.A., Alwar-301001. Pan No.: Aabpy 1852 H Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri J.P. Garg (Ca) Jktlo Dh Vksj Ls@ Revenue By :Shri A.S. Nehra (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 08/11/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 22/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi Dated 28/06/2021 For The A.Y. 2019-20. Following Ground Has Been Taken By The Assessee: “ On The Facts Of The Case & As Per Law, The Learned Cit(A) Erred In Upholding Addition Made By The Assessing Officer In The Returned Income While Processing Of Income Tax Return, U/S 143(1) Of The Income Tax Act Amounting Rs. 1,14,148/- For Delay In Deposit Of Employees Contribution To Pf & Esi On Due Date Of The Respective Act Which Is Unjustified & Unlawful As It Was Deposited Before The Due Date Of Filing It Return U/S 139(1) Of The Income Tax Act, 1961. This Was Also Allowed By Hon’Ble Itat, Jaipur & Hon’Ble High Court Of Rajasthan, Hon’Ble Itat Of 2

For Appellant: Shri J.P. Garg (CA)For Respondent: Shri A.S. Nehra (Addl.CIT)
Section 139(1)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 “A”, JAIPUR Jh lanhi x®lkÃa] 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. 96/JP/2021 Assessment Year: 2019-20 Karam Vir Yadav cuke CIT(A), Vs. M/s Shashank Engg. Works, NFAC. 191, M.I.A., Alwar-301001. PAN No.: AABPY 1852 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri J.P. Garg (CA) jktLo dh vksj ls@ Revenue by :Shri A.S. Nehra (Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 08/11/2021 mn?kk…

M/S Premier Plylam Marketing Company, 8, 9, 10, Opp. Kailash Canteen, Road No.17, Vki Area, Jaipur vs. CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 91/JPR/2021[2019-20]Status: DisposedITAT Jaipur15 Nov 2021AY 2019-20

Bench: Us.

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Runi Pal (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,”B” 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. 91/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke M/s Premier Plylam Marketing Company CPC, Vs. 8,9,10, Opp. Kailash Canteen, Bengaluru. Road No. 17, VKI Area, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPFP 7479 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh vksj ls@ Reve…

M/S Premier Plylam Marketing Company, 8, 9, 10, Opp. Kailash Canteen, Road No.17, Vki Area, Jaipur vs. CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 90/JPR/2021[2018-19]Status: DisposedITAT Jaipur15 Nov 2021AY 2018-19

Bench: Us.

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Runi Pal (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,”B” 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. 90/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke M/s Premier Plylam Marketing Company CPC, Vs. 8,9,10, Opp. Kailash Canteen, Bengaluru. Road No. 17, VKI Area, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPFP 7479 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal (C.A.) jktLo dh vksj ls@ Reve…

Arjun Ram Gurjar, Village Guda Manpura, Tehsil Masuda, Beawar, Ajmer vs. CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 89/JPR/2021[2019-20]Status: DisposedITAT Jaipur15 Nov 2021AY 2019-20

Bench: Us.

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Monisha Choudhary (ACIT) 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,”B” 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. 89/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Sh. Arjun Ram Gurjar CPC, Vs. Village Guda Manpura, Bengaluru. Tehsil- Masuda, Beawar, Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AMNPG 0141 P 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. Monisha…

Arjun Ram Gurjar, Village Guda Manpura, Tehsil Masuda, Beawar, Ajmer vs. CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 88/JPR/2021[2018-19]Status: DisposedITAT Jaipur15 Nov 2021AY 2018-19

Bench: Us.

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Monisha Choudhary (ACIT) 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 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. 88/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Sh. Arjun Ram Gurjar CPC, Vs. Village Guda Manpura, Bengaluru. Tehsil- Masuda, Beawar, Ajmer. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AMNPG 0141 P 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. Monisha…

Shiv Lal, Alwar vs. CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 87/JPR/2021[2019-20]Status: DisposedITAT Jaipur15 Nov 2021AY 2019-20
For Appellant: Shri P.C. Parwal (C.A.)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,”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. 87/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2019-20 Shri Shiv Lal, cuke CPC, Vs. Prop.- Shivlal Contractors, Dev Nagar Bengaluru. Colony, Behind Hira Bas, Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACCPL 1885 C 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.…

M/S Zari Silk (India) Pvt. Ltd., Jaipur vs. DCIT, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 78/JPR/2021[2018-19]Status: DisposedITAT Jaipur15 Nov 2021AY 2018-19

Bench: Us.

For Appellant: Shri R.K. Bhatra (C.A.)For Respondent: Smt. Runi Pal (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,”B” 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. 78/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke M/s Zari Silk (India) Pvt. Ltd. DCIT, Vs. 10/11 Narain Singh Circle, CPC, Jaipur. Bangalore LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACZ 2642 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R.K. Bhatra (C.A.) jktLo dh vksj ls@ Revenue by : Smt. Runi Pal (Ad…

Shree Hari Mahal, Jaipur vs. ITO, Ward 2(2), Jaipur

In the result, the appeal of the assessee is allowed

ITA 45/JPR/2021[2019-20]Status: DisposedITAT Jaipur15 Nov 2021AY 2019-20

Bench: Us.

For Appellant: Shri Niraj Rathore (C.A.)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,”B” 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. 45/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Shree Hari Mahal CIT(Appeals) Vs. 1 Hari Mahal Place, Jacob Road Civil NFAC Lines, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAXPS 7955 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Niraj Rathore (C.A.) jktLo dh vksj ls@ Revenue by : Smt. Monisha Cho…

Shree Hari Mahal, Jaipur vs. ITO, Ward 2(2), Jaipur

In the result, the appeal of the assessee is allowed

ITA 44/JPR/2021[2018-19]Status: DisposedITAT Jaipur15 Nov 2021AY 2018-19

Bench: Us.

For Appellant: Shri Niraj Rathore (C.A.)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,”B” 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. 44/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Shree Hari Mahal CIT(Appeals) Vs. 1 Hari Mahal Place, Jacob Road Civil NFAC Lines, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAXPS 7955 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Niraj Rathore (C.A.) jktLo dh vksj ls@ Revenue by : Smt. Monisha Cho…

Deeksha Bhala, Jaipur vs. DCIT, CPC, Banglore

In the result, the appeal of the assessee is allowed

ITA 215/JPR/2021[2019-20]Status: DisposedITAT Jaipur15 Nov 2021AY 2019-20

Bench: Us.

For Appellant: B.P. Mundra (C.A.)For Respondent: Smt. 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. 215/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Deeksha Bhala DCIT, CPC, Vs. F-200, Road No. 9, Bengaluru. VKI Area, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AITPB 4713 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : B.P. Mundra (C.A.) jktLo dh vksj ls@ Revenue by : Smt. A. S. Nehra (Addl.CIT) a lquokb…

Deeksha Bhala, Jaipur vs. DCIT, CPC, Banglore

In the result, the appeal of the assessee is allowed

ITA 214/JPR/2021[2018-19]Status: DisposedITAT Jaipur15 Nov 2021AY 2018-19

Bench: Us.

For Appellant: B.P. Mundra (C.A.)For Respondent: Smt. 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. 214/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Deeksha Bhala DCIT, CPC, Vs. F-200, Road No. 9, Bengaluru. VKI Area, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AITPB 4713 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : B.P. Mundra (C.A.) jktLo dh vksj ls@ Revenue by : Smt. A. S. Nehra (Addl.CIT) a lquokb…

Group Zero, Jaipur vs. Income Tax Officer Ward 6(2), Jaipur

In the result, the appeal of the assessee is allowed

ITA 213/JPR/2021[2019-20]Status: DisposedITAT Jaipur15 Nov 2021AY 2019-20

Bench: Us.

For Appellant: Surender Shah (C.A.)For Respondent: Smt. 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. 213/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Group Zero ITO, Vs. 43, Everest Colony, Lal Kothi Tonk Road, Ward-6(2), Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJG0698K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Surender Shah (C.A.) jktLo dh vksj ls@ Revenue by : Smt. A. S. Nehra (Addl.CIT…

Raghav Impex, Jaipur vs. Income Tax Officer Ward 3(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 211/JPR/2021[2019-20]Status: DisposedITAT Jaipur15 Nov 2021AY 2019-20

Bench: Us.

For Appellant: Shri Dinesh Khandelwal (C.A.)For Respondent: Smt. 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. 211/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Raghav Impex Income tax Officer, Vs. C-117, Annad Marg, Hanuman Nagar, Ward-3(1), Vaishali Nagar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAUFR 7791 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Dinesh Khandelwal (C.A.) jktLo dh vksj ls@ R…

Amrapali Exports, Jaipur vs. The DCIT (CPC), Bangalore

In the result, the appeal of the assessee is allowed

ITA 208/JPR/2021[2018-19]Status: DisposedITAT Jaipur15 Nov 2021AY 2018-19

Bench: Us.

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. 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. 208/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Amrapali Exports DCIT (CPC), Vs. G-40 Sez Phase-II, Sitapura Industrial Bangalore. Area, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKFA 0905 E 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. A. S.…

Raghav Impex, Jaipur vs. Income Tax Officer Ward 3(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 206/JPR/2021[2018-2019]Status: DisposedITAT Jaipur15 Nov 2021AY 2018-2019

Bench: Us.

For Appellant: Shri Dinesh Khandelwal (C.A.)For Respondent: Smt. 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. 206/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Raghav Impex Income tax Officer, Vs. C-117, Annad Marg, Hanuman Nagar, Ward-3(1), Vaishali Nagar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAUFR 7791 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Dinesh Khandelwal (C.A.) jktLo dh vksj ls@ R…

Ganesh Kumar Agarwal, Jaipur vs. CPC, Begaluru

In the result, the appeal of the assessee is allowed

ITA 195/JPR/2021[2017-18]Status: DisposedITAT Jaipur15 Nov 2021AY 2017-18

Bench: Us.

For Appellant: Shri Mahendra Gargieya (Adv.)For Respondent: Smt. 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. 195/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Ganesh Kumar Agarwal CPC, Vs. A-117, Janta Colony, Bengaluru. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AASPA 6450 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya (Adv.) jktLo dh vksj ls@ Revenue by : Smt. A. S. Nehra (Addl.CIT) a lq…

Sonali Polymers Private Limited, Jaipur vs. DCIT - 7, Jaipur

In the result, the appeal of the assessee is allowed

ITA 187/JPR/2021[2019-20]Status: DisposedITAT Jaipur15 Nov 2021AY 2019-20

Bench: Us.

For Appellant: Shri Mukesh Khandelwal (C.A.)For Respondent: Smt. Runi Pal (Addl.CIT) a
Section 143(1)Section 143(1)(a)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 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. 187/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Sonali Polymers Private Limited ADCIT-CPC, Vs. G-1/17, RIICo Industrial area Bassi, Bengaluru. Agra Road, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAICS 8912 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mukesh Khandelwal (C.A.) jktLo dh vksj ls@…

Sh. Savinderjeet Singh, Shop No.15, 16, 17, Shanti Tower, Iind Floor, Beawar vs. CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 186/JPR/2021[2018-19]Status: DisposedITAT Jaipur15 Nov 2021AY 2018-19

Bench: Us.

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. 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. 186/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2018-19 cuke Sh. Savinderjeet Singh CPC, Vs. Shop No. 15,16, 17 Shanti Tower, Bengalure. IInd Floor, Beawar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AHZPS 9145 C 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. A. S. N…