CIT v. Vinay Cements Ltd.

213 CTR 268Supreme Court of India2007#170 most cited

What is CIT v. Vinay Cements Ltd. authority for?

Employees' contributions to provident fund and ESI are allowable as a deduction under Section 36(1)(va) read with Section 2(24)(x) if deposited by the assessee before the due date for filing the income tax return.

422

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Vinay Cements Ltd. · Vinay Cements SC · employees contribution PF ESI · Section 36(1)(va) · Section 2(24)(x) · belated deposit ESI EPF · deduction allowability · due date filing return · penalty Section 270A

Sections most often in play

Section 250Section 143(1)(a)Section 143(3)Section 270ASection 28Section 36(1)(va)

Issues it is cited on

section 2(24)(x)section 36(1)(va)section 36(1)section 36india

Judgments citing CIT v. Vinay Cements Ltd.

MYUMGHWA AUTOMOTIVE INDIA PVT. LTD.,KANCHIPURAM vs. ITO, CORPORATE WARD-4(1), CHENNAI

The appeal of the assessee stands allowed

ITA 2660/CHNY/2025[2017-18]Status: DisposedITAT Chennai11 Feb 2026AY 2017-18

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Ms. Divya Abhishek, C.AFor Respondent: Shri. K. Ilayaraja, Addl. CIT
Section 143(2)Section 143(3)Section 250Section 270ASection 36(1)(va)

…on, following one view would not come within the purview of misreporting of income and it cannot lead to levy of penalty. In support of the contention that the claim of PF/ESI is allowable, the assessee relied on the following case:  CIT V. Vinay Cement ltd (213 CTR 268).  CIT V. JH Gotla (1985) 48 CTR (SC) 363.  CIT V. Aimil ltd (2010) 321 ITR 0508.  CIT V. Industrial Security & Intelligence India Pvt Ltd (Mad HC – TCA No.585,586 of 2015). 8. The assessee also contended that the EPF and ESI, although remitted late in the respective Acts, but remitted within the due date of filing return of income under the A…

ALUMILITE ARCHITECTURALS LIMITED,MUMBAI vs. ADIT, CPC, BANGALORE, BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 122/MUM/2025[2019-2020]Status: DisposedITAT Mumbai23 Apr 2025AY 2019-2020

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhriआयकर अपील सं./Ita No. 122/Mum/2025 (निर्धारण वर्ा / Assessment Year :2019-20) M/S. Alumilite V/S. Cit, Central Circle – Architecturals Ltd. बिधम 1(1)(1), Mumbai 502, Dhiraj Chambers, Aayakar Bhavan, M.K. Hazarimal Somani Marg, Road, Mumbai-400020 Fort, Mumbai-400001 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aabca0567C Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assessee By: Shri Varun Jain रधजस्व की ओर से /Revenue By: Shri Ram Krishn Kedia

For Appellant: Shri Varun JainFor Respondent: Shri Ram Krishn Kedia
Section 143(1)(a)Section 250Section 28

…IN THE INCOME-TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 122/MUM/2025 (निर्धारण वर्ा / Assessment Year :2019-20) M/s. Alumilite v/s. CIT, Central Circle – Architecturals Ltd. बिधम 1(1)(1), Mumbai 502, Dhiraj Chambers, Aayakar Bhavan, M.K. Hazarimal Somani Marg, Road, Mumbai-400020 Fort, Mumbai-400001 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCA0567C Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी निर्ााररती की ओर से /Assessee by: Shri Varun Jain रधजस्व की ओर से /Revenue by: Shri Ram Krishn Kedia सुिवधई की िधरीख /…

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MEGHA ENGINEERING AND INFRASTRUCTURES LIMITED, HYDERABAD

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

ITA 1499/HYD/2019[2016-17]Status: DisposedITAT Hyderabad25 Sept 2024AY 2016-17

Bench: Shri Manjunatha G. Hon’Ble & Shri Prakash Chand Yadav, Hon’Bleassessment Year – 2020-21 The Assistant Commissioner Of Vs. M/S.Megha Engineering & Infrastructure Ltd. Income Tax, Hyderabad. Central Circle – 2(1), Hyderabad. Pan : Aaecm7627A

For Appellant: Shri K.C. Devdas, C.AFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 1Section 14ASection 80I

…ssment order at page 43 and disallowed sum of Rs.1,00,39,226/-. The ld.CIT(A) deleted the addition made by the AO by following certain judicial precedents, including the decision of Hon’ble Supreme Court in the case of CIT Vs. Vinay Cements reported in (2007) 213 CTR 268 (SC). The ld. D.R. referring to the subsequent decision of Hon’ble Supreme Court in the case of Checkmate Service P. Ltd. Vs. CIT, reported in (2022) 143 taxmann.com 178 (SC) wherein the issue has been decided in favour of the Revenue and held that belated payment of Employees Contribution to PF and ESI beyond the due dates specified under respec…

C. DOCTOR & CO. P.LTD,MUMBAI vs. ACIT 10(1), MUMBAI

Appeals are disposed off on the

ITA 5654/MUM/2011[2008-09]Status: DisposedITAT Mumbai15 Feb 2024AY 2008-09

Bench: Shri Prashant Maharishi, Am & Shri Narender Kumar Choudhry, Jm

Section 139Section 143

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI NARENDER KUMAR CHOUDHRY, JM ITA No.5654/Mum/2011 (Assessment Year: 2008-09) C. Doctor & Co. Pvt. Ltd., S/36, 1st Floor, Cotton Exchange Bldg., Cotton Green Mumbai 400 033 (Appellant) Vs. The Assistant Commissioner of Income Tax 10(1) Aaykar Bhavan, M.K. Rd., Mumbai - 400021 (Respondent) PAN No. AAACC2362G Assessee by None Revenue by Shri H.M. Bhatt, Sr. DR Date of hearing: 15-02-2024 Date of pronouncement : 15-02-2024 ORDER PER PRASHANT MAHARISHI, AM: 1. This appeal [ITA No. 5654/Mum/2011] is filed by M/s. C. Doctor…

AKRITI JEWELCRAFTZ (P) LTD.,DELHI vs. ACIT, CIRCLE-1(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 190/DEL/2023[2020-21]Status: DisposedITAT Delhi14 Dec 2023AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2020-21 Akriti Jewelcraftz (P) Ltd., Vs Acit, B-7/107A, Flat No.002, Gf, Circle-1(1), Safdarjung Enclave Extension, New Delhi. New Delhi – 110 029. Pan: Aakca8307K (Appellant) (Respondent) Assessee By : Shri Ajay Singh, Ca Revenue By : Shri R.K. Meena, Sr. Dr Date Of Hearing : 07.12.2023 Date Of Pronouncement : 14.12.2023 Order Per Anubhav Sharma, Jm: This Is Appeal Preferred By The Assessee Against The Order Dated 08.12.2022 Of The National Faceless Appeal Centre (Nfac) (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘Ld. Faa’ For Short) Arising Out Of The Order Dated 23.12.2021 Passed U/S. 143(1) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) By The Acit, Cpc, Bengaluru (Hereinafter Referred To As The Ld. Ao). 2. The Assessee Is Engaged In The Business Of Manufacturing Articles & Things Of Customized Nature From Precious & Semi-Precious Stones & Other Articles Under The Name & Style Of Akriti Jewelcraftz Private Limited. During The Year Under Consideration, The Appellant Has Filed The Return Of Income Declaring Total Income At Inr 74,28,280/-. The Said Return Of Income Filed By The Appellant Was Processed By The Asst. Director Of Income Tax, Centralized Processing Centre ("Ao") Under Section 143(1) Of The Act At An Income Of Inr 80,05,630/- By Disallowing Inr 5,77,345/- U/S 36(L)(Va) Of The Act On Account Of Delayed Payment Of Employees' Contribution To Pf & Esi. The Appellant Filed The Appeal To Hon'Ble Cit(A) Against The Order U/S 143(1) Of The Act.

For Appellant: Shri Ajay Singh, CAFor Respondent: Shri R.K. Meena, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 36Section 36(1)(va)Section 37Section 43B

…tribution to PF and 2 ESI without appreciating the fact that the payments have been made before the due date of filing the return u/s 139(1) of the Act. b) In not appreciating the decision of Hon'ble Supreme court in case of CIT vs. Vinay Cement Ltd. [2007] (213 CTR 268) (SC) and Hon'ble High Court of Delhi in the case of CIT Vs. AIMIL Limited (321 ITR 508) wherein the similar issue of delay in deposit of employees' contribution to PF/ESI etc. has been decided in favour of the assessee. 3. The Hon'ble CIT(Appeal) erred in not appreciating the facts and law that amendments in section 36(1)(va) as well as Section…

M/S. JAI ENTERPRISES,RAIPUR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BANGALURU

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

ITA 107/RPR/2021[2019-20]Status: DisposedITAT Raipur28 Nov 2023AY 2019-20

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.107/Rpr/2021) (Assessment Year: 2019-20)

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…ent under section 143(1) of the Act. The ld. A.R in order to buttress his aforesaid contention had drawn support from the following judicial pronouncements: (i) CIT Vs. M/s. Alom Extrusions Ltd. (2009) 185 Taxman 416 (SC) (ii) CIT Vs. Vinay Cement Ltd. (2007) 213 CTR 268(SC) (iii) Pr. CIT, Jaipur Vs. Rajasthan State Beverages Corporation Ltd. (2017) 84 taxmann.com 185(SC) (iv) CIT Vs. State Bank of Bikaner & Jaipur (2014) 43 taxmann.com 411 (Rajasthan) (v) Sagun Foundry Pvt. Ltd. Vs. CIT (Kanpur) (2017) 78 taxmann.com 47 (Allahabad) (vi) CIT Vs. Aimil Limited (2010) 188 TaXMAN 265 (Delhi) It was submitted by the…

PRADEEP KUMAR DHURVE,DURG vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 1(1), BHILAI, BHILAI

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

ITA 302/RPR/2023[2018-19]Status: DisposedITAT Raipur23 Nov 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 302/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Pradeep Kumar Dhurve Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001 Pan : Aanpd6067H

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…ent under section 143(1) of the Act. The ld. A.R in order to buttress his aforesaid contention had drawn support from the following judicial pronouncements: (i) CIT Vs. M/s. Alom Extrusions Ltd. (2009) 185 Taxman 416 (SC) (ii) CIT Vs. Vinay Cement Ltd. (2007) 213 CTR 268(SC) (iii) Pr. CIT, Jaipur Vs. Rajasthan State Beverages Corporation Ltd. (2017) 84 taxmann.com 185(SC) (iv) CIT Vs. State Bank of Bikaner & Jaipur (2014) 43 taxmann.com 411 (Rajasthan) (v) Sagun Foundry Pvt. Ltd. Vs. CIT (Kanpur) (2017) 78 taxmann.com 47 (Allahabad) 15 Pradeep Kumar Dhurve Vs. DCIT, Circle-1(1), Bhilai (vi) CIT Vs. Aimil Limite…

BUNDELAS SECURITAS AND CONSULTANTS PVT. LTD., BILASPUR,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

ITA 60/RPR/2023[2019-20]Status: DisposedITAT Raipur07 Nov 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 36(1)(va)Section 43Section 43B

…ent under section 143(1) of the Act. The ld. A.R in order to buttress his aforesaid contention had drawn support from the following judicial pronouncements: (i) CIT Vs. M/s. Alom Extrusions Ltd. (2009) 185 Taxman 416 (SC) (ii) CIT Vs. Vinay Cement Ltd. (2007) 213 CTR 268(SC) (iii) Pr. CIT, Jaipur Vs. Rajasthan State Beverages Corporation Ltd. (2017) 84 taxmann.com 185(SC) (iv) CIT Vs. State Bank of Bikaner & Jaipur (2014) 43 taxmann.com 411 (Rajasthan) (v) Sagun Foundry Pvt. Ltd. Vs. CIT (Kanpur) (2017) 78 taxmann.com 47 (Allahabad) (vi) CIT Vs. Aimil Limited (2010) 188 TaXMAN 265 (Delhi) It was submitted by the…

BUNDELAS SECURITAS AND CONSULTANTS PVT. LTD., BILASPUR,BILASPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), BILASPUR, BILASPUR

In the result, appeal of the assessee in ITA No

ITA 59/RPR/2023[2018-19]Status: DisposedITAT Raipur07 Nov 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 36(1)(va)Section 43Section 43B

…ent under section 143(1) of the Act. The ld. A.R in order to buttress his aforesaid contention had drawn support from the following judicial pronouncements: (i) CIT Vs. M/s. Alom Extrusions Ltd. (2009) 185 Taxman 416 (SC) (ii) CIT Vs. Vinay Cement Ltd. (2007) 213 CTR 268(SC) (iii) Pr. CIT, Jaipur Vs. Rajasthan State Beverages Corporation Ltd. (2017) 84 taxmann.com 185(SC) (iv) CIT Vs. State Bank of Bikaner & Jaipur (2014) 43 taxmann.com 411 (Rajasthan) (v) Sagun Foundry Pvt. Ltd. Vs. CIT (Kanpur) (2017) 78 taxmann.com 47 (Allahabad) (vi) CIT Vs. Aimil Limited (2010) 188 TaXMAN 265 (Delhi) It was submitted by the…

PADMA DHURWAY, DURG,DURG vs. INCOME TAX OFFICER-1(1), BHILAI, DURG

ITA 272/RPR/2023[2018-19]Status: DisposedITAT Raipur25 Oct 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 272/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Padma Dhurway, Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001. Pan : Aarpd5814C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ent under section 143(1) of the Act. The ld. A.R in order to buttress his aforesaid contention had drawn support from the following judicial pronouncements: (i) CIT Vs. M/s. Alom Extrusions Ltd. (2009) 185 Taxman 416 (SC) (ii) CIT Vs. Vinay Cement Ltd. (2007) 213 CTR 268(SC) (iii) Pr. CIT, Jaipur Vs. Rajasthan State Beverages Corporation Ltd. (2017) 84 taxmann.com 185(SC) (iv) CIT Vs. State Bank of Bikaner & Jaipur (2014) 43 taxmann.com 411 (Rajasthan) (v) Sagun Foundry Pvt. Ltd. Vs. CIT (Kanpur) (2017) 78 taxmann.com 47 (Allahabad) (vi) CIT Vs. Aimil Limited (2010) 188 TaXMAN 265 (Delhi) 15 Padma Dhurway Vs. I…

BHUNESHWAR PRASAD SAHU, BALODA BAZAR,RAIPUR vs. INCOME TAX OFFICER, WARD- BHATAPARA, BHATAPARA

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 109/RPR/2023[2019-20]Status: HeardITAT Raipur04 Sept 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.109/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) Pan : Bayps7721N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)Section 36(1)(va)

…ent under section 143(1) of the Act. The ld. A.R in order to buttress his aforesaid contention had drawn support from the following judicial pronouncements: (i) CIT Vs. M/s. Alom Extrusions Ltd. (2009) 185 Taxman 416 (SC) (ii) CIT Vs. Vinay Cement Ltd. (2007) 213 CTR 268(SC) (iii) Pr. CIT, Jaipur Vs. Rajasthan State Beverages Corporation Ltd. (2017) 84 taxmann.com 185(SC) (iv) CIT Vs. State Bank of Bikaner & Jaipur (2014) 43 taxmann.com 411 (Rajasthan) (v) Sagun Foundry Pvt. Ltd. Vs. CIT (Kanpur) (2017) 78 taxmann.com 47 (Allahabad) (vi) CIT Vs. Aimil Limited (2010) 188 TaXMAN 265 (Delhi) It was submitted by the…

GURMEET SINGH HORA, RAIPUR,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

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

ITA 45/RPR/2023[2018-19]Status: DisposedITAT Raipur03 Aug 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 45/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Gurmeet Singh Hora A-1, Sai Nagar, Raipur (C.G.) Pan : Aaoph6268D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Centralized Processing Center (Cpc), Bengaluru ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 36(1)(va)Section 43B

…ent under section 143(1) of the Act. The ld. A.R in order to buttress his aforesaid contention had drawn support from the following judicial pronouncements: (i) CIT Vs. M/s. Alom Extrusions Ltd. (2009) 185 Taxman 416 (SC) (ii) CIT Vs. Vinay Cement Ltd. (2007) 213 CTR 268(SC) (iii) Pr. CIT, Jaipur Vs. Rajasthan State Beverages Corporation Ltd. (2017) 84 taxmann.com 185(SC) (iv) CIT Vs. State Bank of Bikaner & Jaipur (2014) 43 taxmann.com 411 (Rajasthan) (v) Sagun Foundry Pvt. Ltd. Vs. CIT (Kanpur) (2017) 78 taxmann.com 47 (Allahabad) (vi) CIT Vs. Aimil Limited (2010) 188 TaXMAN 265 (Delhi) It was submitted by the…

AKRITI JEWELCRAFTZ (P) LTD.,DELHI vs. DCIT, CIRCLE-1(1), NEW DELHI

In the result, the appeal of the assessee is dismissed

ITA 2262/DEL/2022[2019-20]Status: DisposedITAT Delhi31 Jul 2023AY 2019-20

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

For Appellant: Sh. Ajay Singh, CAFor Respondent: Sh. Amit Katoch, Sr. DR
Section 139(1)Section 143(1)Section 154Section 2(24)(x)Section 36(1)(va)Section 43Section 43B

…THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. C. M. Garg, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2262/Del/2022 : Asstt. Year: 2019-20 Akriti Jewelcraftz (P) Ltd., Vs DCIT, B-7/107A, Flat No. 002, GF, Circle-1(1), Safdarjung Enclave Extension, New Delhi-110002 New Delhi-110029 (APPELLANT) (RESPONDENT) PAN No. AAKCA8307K Assessee by : Sh. Ajay Singh, CA Revenue by : Sh. Amit Katoch, Sr. DR Date of Hearing: 11.07.2023 Date of Pronouncement: 31.07.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by assessee against the order of N…

COCHIN PORT AUTHORITY ( FORMERLY COCHIN PORT TRUST),KOCHI vs. DCIT NON CORPORATE CIRCLE 2(1), KOCHI, KOCHI

In the result, the assessee’s appeal is partly allowed

ITA 655/COCH/2022[2017-2018]Status: DisposedITAT Cochin10 Jul 2023AY 2017-2018

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sri.Gopi K, CAFor Respondent: Sri.Sajit Kumar Das, CIT-DR
Section 143(3)Section 2(24)(x)Section 260ASection 263Section 36(1)(iv)Section 36(1)(va)Section 43B

…ce of it’s claim by the Assessing Officer (AO) is decision by the Hon'ble Kerala High Court in Kerala State Warehousing Corporation v. CIT(in ITA No.1035 of 2009, dated 02.02.2019), following the decision by the Hon'ble Apex Court in CIT v. Vinay Cements Ltd. 213 CTR 268 (SC). The assessee’s case only needs to be stated to be rejected. There is, to begin with, nothing to exhibit any consideration of the matter by the AO. Further, the consistent stand by the Hon'ble jurisdictional High Court in the matter is to the contrary. And toward which we may cite some decisions, as in CIT v. South India Corporation[2000] 24…

CHANDRA SHEKHAR TIWARI,FLAT NO. B-9, D-224, TANWAR RESIDENCY, TULSI MARG, BANI PARK, JAIPUR vs. INCOME TAX OFFICER, WARD-1(2), JAIPUR

In the result, all the three appeals of the assessee in ITA No

ITA 101/JPR/2023[2020-21]Status: DisposedITAT Jaipur28 Jun 2023AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Poddar, AdvocateFor Respondent: Shri A.S. Nehra, Addl. CIT-DR
Section 143(1)Section 154Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…DTR 131(Raj) 5. CIT vs Alom Extrusions Ltd. 319 ITR 306 (SC) 4 Chandra Shekhar Tiwari vs ITO, Ward 1(2), Jaipur 6. CIT vs JVNNL 98 DTR 105 (Raj) 7. CIT Vs. Udaipur DugdhUtpadak Sahakari Sangh Ltd., Udaipur, 98 DTR 109 (Raj) 8. CIT Vs Vinay Cement Ltd. (2007) 213 CTR 268 (SC) 9. Mahadev Cold Storage vs Jurisdictional AO (ITA No. 41 & 42/Agr/2021 dated 14-06-2021 10. Pr. CIT vs Pro Interactive Service (India) Pvt. Ltd (ITAT Delhi Bench order dated 10-09-2018 in ITA No. 983/2018) 11. DCIT vs Dee Development Engineers Ltd. (ITAT Delhi Bench order in ITA No. 4959/Del/2016 12. Yogi Ji Technoequip Pvt. Ltd. vs DCIT (IT…

SATPAL SINGH SANDHU,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR, RAIPUR

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

ITA 4/RPR/2023[2019-20]Status: DisposedITAT Raipur11 May 2023AY 2019-20

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 04/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Satpal Singh Sandhu 151/2, Ward -1, Sandhu Bhavan, Guru Govind Singh Marg, Heerapur, Raipur (C.G.)-492 001 Pan : Cseps7315E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri Nitin Goyal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)

…nt under section 143(1) of the Act. The ld. A.R in order to buttress his aforesaid contention had drawn support from the following judicial pronouncements: (i) CIT Vs. M/s. Alom Extrusions Ltd. (2009) 185 Taxman 416 (SC) (ii) CIT Vs. Vinay Cement Ltd. (2007) 213 CTR 268(SC) (iii) Pr. CIT, Jaipur Vs. Rajasthan State Beverages Corporation Ltd. (2017) 84 taxmann.com 185(SC) (iv) CIT Vs. State Bank of Bikaner & Jaipur (2014) 43 taxmann.com 411 (Rajasthan) (v) Sagun Foundry Pvt. Ltd. Vs. CIT (Kanpur) (2017) 78 taxmann.com 47 (Allahabad) (vi) CIT Vs. Aimil Limited (2010) 188 TaXMAN 265 (Delhi) It was submitted by the…

JAGBIR SINGH TEWATIA ,NEW DELHI vs. ACIT, CIRCLE-10(1), NEW DELHI

In the result, assessee’s appeal is dismissed

ITA 2205/DEL/2022[2018-19]Status: DisposedITAT Delhi17 Apr 2023AY 2018-19

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia[Assessment Year: 2018-19

Section 34Section 36Section 4Section 43B

…payment before the due date of filling of return, then same shall be allowed u/s 43B of the Act. Further reliance placed on the judgments of Hon’ble Supreme Court in cases of CIT v. Alom Extrusions Ltd. [2009] 319 ITR 306 (SC), CIT v. Vinay Cement Ltd. [2007] 213 CTR 268 (SC) and Pr. CIT v. Raj. State Bev. Corpn. Ltd. [2017] 84 taxmann.com 185 (SC). 2) Ld. CIT(A) wrongly confirm the addition of Rs. 87,620/- u/s 36(l)(va) of the Act regarding delayed payment of employee contribution to PF and ESI by applying the amended provisions of section 36(1 )(va) and 43B of the Act retrospectively without appreciating the f…

AEGIS LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE 6(1)(1), MUMBAI

In the result, appeal filed by assessee is partly allowed

ITA 717/MUM/2022[2017-18]Status: DisposedITAT Mumbai06 Jan 2023AY 2017-18

Bench: Shri Kuldip Singh & Shri Gagan Goyalaegis Ltd. Essar House, 11, K. K. Marg, Mahalaxmi, Mumbai –400034 Pan – Aaace8354Q ……………. Appellant Vs. Dy. Commissioner Of Income Tax Circle–6(1)(1), Mumbai ……………. Respondent Assessee By: Shri Rajan R. Vora Revenue By: Dr. Yogesh Kamath Date Of Hearing: 10/10/2022 Date Of Pronouncement: 06/01/2023 Order Per Gagan Goyal, A.M. 1. This Appeal By The Appellant Is Against The Assessment Order Dated 25Th February 2022 Passed By The National Faceless Assessment Centre For The Assessment Year 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal: “General 1. Erred In Determining The Total Taxable Income Of The Appellant For Ay 2017-18 At Inr 40,44,64,087 As Against Returned Income Of Inr 12,36,48,010 As Reported In The Return Of Income Filed By The Appellant. Part I - Transfer Pricing Adjustments

For Appellant: Shri Rajan R. VoraFor Respondent: Dr. Yogesh Kamath
Section 234DSection 244ASection 271ASection 36(1)(va)Section 92C

…ndia) Limited) (ITA No 931/M/2021) dated 29 December 2021. iii) Ramesh Narayan Shetty (ITA 2008/M/2021 and ITA 79 & 80/M/2022) dated 12 May 2022 8 ITA No.717/Mum/2022-Aegis limited iv) Alom Extrusions Ltd [2009] 319 ITR 306 (SC) v) CIT vs Vinay Cement Ltd [213 CTR 268 (SC), 16. The learned Departmental Representative relied upon the observations of the Assessing Officer and DRP. 17. We have considered rival submissions and perused material on record. However, recently, the Hon’ble Supreme Court in the case of Checkmate Services Pvt Ltd vs CIT in Civil Appeal No.2833 of 2016 dated 12.10.2022 has decided identi…

CUBE CONSTRUCTIONS ENGINEERING LTD.,VADODARA vs. PR. COMMISSIONER OF INCOME TAX-(CENTRAL), SURAT

In the result, this appeal of assessee is dismissed

ITA 86/SRT/2022[2017-18]Status: DisposedITAT Surat22 Nov 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Cube Constructions Engineering The Pr.Cit, Limited, (Central), Vs. 1, Chandamani Nagar, Vidhya Surat. Vihar, Subhanpura, Vadodara, 390020. Pan No. Aaccc 8103 D Appellant/ Assessee Respondent/ Revenue

Section 143(3)Section 254(1)Section 263Section 35(1)(ii)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Physical hearing) Cube Constructions Engineering The Pr.CIT, Limited, (Central), Vs. 1, Chandamani Nagar, Vidhya Surat. Vihar, Subhanpura, Vadodara, 390020. PAN No. AACCC 8103 D Appellant/ assessee Respondent/ revenue Assessee represented by None Department represented by Shri Ashok B Koli, CIT-DR Date of hearing 17/11/2022 Date of pronouncement 22/11/2022 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is dir…

BEDMUTHA INDUSTRIES LTD.,SINNER vs. DCIT, CIRCLE 1, NASHIK

ITA 644/PUN/2021[2018-19]Status: DisposedITAT Pune29 Sept 2022AY 2018-19

Bench: Shri Inturi Rama Roao & Shri Partha Sarathi Chaudhury

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

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE BEFORE SHRI INTURI RAMA ROAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sr. I.T.A No. Asstt. Year Appellant Respondent No. 1. 597/PUN/2021 2018-19 Khadkeshwar Hatcheries The Dy. C.I.T. Ltd.,Siddarth Arcade, Opp. MIDC, CPC, Station Road, Aurangabad Banglalore PAN: AAACK 9837 G 2. 603/PUN/2021 2019-20 Abhilasha HR Solutions P. Ltd. The Dy. CIT S.No. 224/1, Tukainagbar, Dighi Circle 8, Pune. Road, Bhosari, Pune-411 039 PAN: AALCA 7462 J 3-4 606 & 2017-18, & The Dy. CIT, Bizconindia Facilities Pvt. Ltd. 607/PUN/2021 2018-19 CPC, Bangalu…

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