CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd.

242 ITR 114High Court2000#366 most cited

What is CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd. authority for?

Employee contributions to welfare funds, such as provident fund or ESI, are deductible under section 36(1)(va) of the Income-tax Act if paid before the due date for filing the return of income, even if paid after the due date specified in the respective welfare fund statute.

238

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2008 to 2023.

Also referred to as

CIT v. South India Corporation Ltd. · 242 ITR 114 · Section 36(1)(va) · Section 43B · employee contribution deduction · provident fund · ESI · payment due date · return filing date · welfare fund

Issues it is cited on

section 36(1)(va)section 43bsection 36(1)section 43section 36india

Judgments citing CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (iii) CIT v. South India Corporation Ltd.

Pushapraj Kothari, Jasol vs. ACIT, Circle, Barmer

In the result, the appeal filed by the assessee stands allowed

ITA 111/JODH/2021[2018-19]Status: DisposedITAT Jodhpur25 Jan 2022AY 2018-19

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavaassessment Years : 2018-19 Puspapraj Kothari Vs. The Acit, Yashwal, Nakoda Road, Jasol, Barmer Circle, 344024 Barmer Pan No: Aaupk1365N Appellant Respondent

For Appellant: NoneFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Years : 2018-19 Puspapraj Kothari Vs. The ACIT, Yashwal, Nakoda Road, Jasol, Barmer Circle, 344024 Barmer PAN NO: AAUPK1365N Appellant Respondent Hearing though video Conferencing Assessee by : None Revenue by : Sh. S.M. Joshi, Sr. DR Date of Hearing : 19.01.2022 Date of Pronouncement : 31.01.2022 आदेश/Order PER SUDHANSHU SRIVASTAVA: The captioned appeal is directed against the order of the CIT(Appeal), National Faceless Appeal Cent…

Akbar Mohammad, Nagaur vs. ITO, Ward-3(3), Jodhpur

The appeals are allowed for statistical purposes

ITA 109/JODH/2021[2019-20]Status: DisposedITAT Jodhpur25 Jan 2022AY 2019-20

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

For Appellant: Shri Manoj Gupta, CAFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 143(1)Section 154Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Hearing though video Conferencing ITA Nos. 108 & 109/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Akbar Mohammad Vs. The ACIT, Prop. M/s Mohd. Rafique Associates, CPC, Banglore Fort Road, Nagaur, Near ICICI Bank, Nagaur, 341001 PAN NO: ATOPM0888P Appellant Respondent Assessee by : Shri Manoj Gupta, CA Revenue by : Sh. S.M. Joshi, Sr. DR Date of Hearing : 19.01.2022 Date of Pronouncement : 31.01.2022 आदेश/Order PER SUDHANSHU SRIVASTAVA: These…

Akbar Mohammad, Nagaur vs. ITO, Ward-3(3), Jodhpur

The appeals are allowed for statistical purposes

ITA 108/JODH/2021[2018-19]Status: DisposedITAT Jodhpur25 Jan 2022AY 2018-19

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

For Appellant: Shri Manoj Gupta, CAFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 143(1)Section 154Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Hearing though video Conferencing ITA Nos. 108 & 109/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Akbar Mohammad Vs. The ACIT, Prop. M/s Mohd. Rafique Associates, CPC, Banglore Fort Road, Nagaur, Near ICICI Bank, Nagaur, 341001 PAN NO: ATOPM0888P Appellant Respondent Assessee by : Shri Manoj Gupta, CA Revenue by : Sh. S.M. Joshi, Sr. DR Date of Hearing : 19.01.2022 Date of Pronouncement : 31.01.2022 आदेश/Order PER SUDHANSHU SRIVASTAVA: These…

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

…George Williamson (Assam) Ltd. [2006] 284 ITR 619 dealt with the very same issue. In the said judgment the Division Bench of the Gauhati High Court noted a contrary view taken by the Kerala High Court in the case of CIT v. South India Corporation Ltd. [2000] 242 ITR 114. After noting the said judgment the fact that the amendments had been made to the provisions of section 43B of the Act by virtue of Finance Act, 2003 with effect from 1-4- 2004 it agreed with the submission of the learned counsel for the assessee that by virtue of the omission of the second proviso and the omission of clauses (a), (c), (d), (e) a…

Mona Marbles Pvt. Ltd., Udaipur vs. ACIT/DCIT, Circle-2, Udaipur

In the result, the captioned appeals filed by the assessees are allowed

ITA 139/JODH/2021[2018-19]Status: DisposedITAT Jodhpur18 Jan 2022AY 2018-19

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

For Appellant: Shri Amit Kothari, CAFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 2Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Hearing though video Conferencing ITA Nos. 105 & 106/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Mega Tex Prints, Vs. The DCIT, E-36, Mandia Road -306401 CPC, Banglore Rajasthan PAN NO: AABFM4479L Appellant Respondent Assessee by : Shri Amit Kothari, CA Revenue by : Sh. S.M. Joshi, Sr. DR ITA Nos. 117 & 139/Jodh/2021 Assessment Years : 2019-20 & 2018-19 Mona Marbles Pvt Ltd., Vs. The ACIT/DCIT, Amet Kelwa Road, Circle-2, Village Siyana, P.O. K…

Mona Marbles Pvt. Ld., Udaipur vs. ACIT/DCIT, Circle-2, Udaipur

In the result, the captioned appeals filed by the assessees are allowed

ITA 117/JODH/2021[2019-20]Status: DisposedITAT Jodhpur18 Jan 2022AY 2019-20

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

For Appellant: Shri Amit Kothari, CAFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 2Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Hearing though video Conferencing ITA Nos. 105 & 106/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Mega Tex Prints, Vs. The DCIT, E-36, Mandia Road -306401 CPC, Banglore Rajasthan PAN NO: AABFM4479L Appellant Respondent Assessee by : Shri Amit Kothari, CA Revenue by : Sh. S.M. Joshi, Sr. DR ITA Nos. 117 & 139/Jodh/2021 Assessment Years : 2019-20 & 2018-19 Mona Marbles Pvt Ltd., Vs. The ACIT/DCIT, Amet Kelwa Road, Circle-2, Village Siyana, P.O. K…

Mega Tex Prints, Pali vs. DCIT, CPC, Bangalore / ITO, Ward-1, Pali

In the result, the captioned appeals filed by the assessees are allowed

ITA 106/JODH/2021[2019-20]Status: DisposedITAT Jodhpur18 Jan 2022AY 2019-20

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

For Appellant: Shri Amit Kothari, CAFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 2Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Hearing though video Conferencing ITA Nos. 105 & 106/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Mega Tex Prints, Vs. The DCIT, E-36, Mandia Road -306401 CPC, Banglore Rajasthan PAN NO: AABFM4479L Appellant Respondent Assessee by : Shri Amit Kothari, CA Revenue by : Sh. S.M. Joshi, Sr. DR ITA Nos. 117 & 139/Jodh/2021 Assessment Years : 2019-20 & 2018-19 Mona Marbles Pvt Ltd., Vs. The ACIT/DCIT, Amet Kelwa Road, Circle-2, Village Siyana, P.O. K…

Mega Tex Prints, Pali vs. DCIT, CPC, Bangalore / ITO, Ward-1, Pali

In the result, the captioned appeals filed by the assessees are allowed

ITA 105/JODH/2021[2018-19]Status: DisposedITAT Jodhpur18 Jan 2022AY 2018-19

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

For Appellant: Shri Amit Kothari, CAFor Respondent: Sh. S.M. Joshi, Sr. DR
Section 139(1)Section 2Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, JODHPUR BENCHES, JODHPUR BENCH, JODHPUR BEFORE SHRI N.K.SAINI, VICE PRESIDENT AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Hearing though video Conferencing ITA Nos. 105 & 106/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Mega Tex Prints, Vs. The DCIT, E-36, Mandia Road -306401 CPC, Banglore Rajasthan PAN NO: AABFM4479L Appellant Respondent Assessee by : Shri Amit Kothari, CA Revenue by : Sh. S.M. Joshi, Sr. DR ITA Nos. 117 & 139/Jodh/2021 Assessment Years : 2019-20 & 2018-19 Mona Marbles Pvt Ltd., Vs. The ACIT/DCIT, Amet Kelwa Road, Circle-2, Village Siyana, P.O. K…

Variety Enterprises, Jalandhar vs. Deputy/ Assistant Commissioner of Income Tax Circle-1, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 149/ASR/2021[2019-20]Status: DisposedITAT Amritsar18 Jan 2022AY 2019-20
For Appellant: Shri Ashwani Kalia, CA
Section 143(1)Section 36(1)Section 36(1)(va)

…st developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Other…

M/S. S S Forgings, Jalandhar vs. Income Tax Officer Ward -2 (4), Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 148/ASR/2021[2019-20]Status: DisposedITAT Amritsar18 Jan 2022AY 2019-20
For Appellant: Shri Ashwani Kalia, CA
Section 143(1)Section 36(1)Section 36(1)(va)

…st developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Other…

M/S Diamond Red Tanneries, Kapurthala vs. Deputy Commissioner of Income Tax Central Circle-1, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 147/ASR/2021[2018-19]Status: DisposedITAT Amritsar18 Jan 2022AY 2018-19
For Appellant: Shri Ashwani Kalia, CA
Section 143(1)Section 36(1)Section 36(1)(va)

…st developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Other…

Talbro International, Jalandhar vs. Income Tax Officer Ward - 4 ( 1 ), Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 141/ASR/2021[2018-19]Status: DisposedITAT Amritsar18 Jan 2022AY 2018-19
For Appellant: Shri Ashwani Kalia, CA
Section 143(1)Section 36(1)Section 36(1)(va)

…st developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Other…

M/S Ceela Sports, Jalandhar vs. Deputy/ Assistant Comissioner of Income Tax Circle-1, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 140/ASR/2021[2019-20]Status: DisposedITAT Amritsar18 Jan 2022AY 2019-20
For Appellant: Shri Ashwani Kalia, CA
Section 143(1)Section 36(1)Section 36(1)(va)

…st developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Other…

Shri Satish Kumar, Jalandhar vs. Income Tax Fficer Ward- 3 (3), Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 139/ASR/2021[2019-20]Status: HeardITAT Amritsar18 Jan 2022AY 2019-20
For Appellant: Shri Anil Miglani, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)

…st developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Other…

M/S Amar Coach Builders, Jalandhar vs. Assistant Cmmissioner of Income Tax Circle-2, Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 138/ASR/2021[2019-20]Status: HeardITAT Amritsar18 Jan 2022AY 2019-20
For Appellant: Shri Anil Miglani, AdvocateFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)

…st developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Other…

Punj Motors Private Limited, Jalandhar vs. CPC/Income Tax Officer Ward-3 (3), Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 130/ASR/2021[2019-20]Status: HeardITAT Amritsar18 Jan 2022AY 2019-20
For Appellant: Shri Ashwani Kalia, CA
Section 143(1)Section 36(1)Section 36(1)(va)

…st developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Other…

Punj Motors Private Limited, Jalandhar vs. CPC/Income Tax Officer Ward-3 (3), Jalandhar

In the result, both the appeals of the assessees are allowed

ITA 129/ASR/2021[2018-19]Status: HeardITAT Amritsar18 Jan 2022AY 2018-19
For Appellant: Shri Ashwani Kalia, CA
Section 143(1)Section 36(1)Section 36(1)(va)

…st developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Other…

M/S Shree Ganesh Knitters, Amritsar vs. Assessing Officer Ward -5 ( 5 ), Amritsar

In the result, both the appeals of the assessees are allowed

ITA 101/ASR/2021[2019-20]Status: HeardITAT Amritsar18 Jan 2022AY 2019-20
For Appellant: Shri Ashwani Kalia, CA
Section 143(1)Section 36(1)Section 36(1)(va)

…st developments even if the Revenue’s case is supported by the following case law. (i) CIT vs. Merchem Ltd, [2015] 378 ITR 443(Ker) CIT vs. Gujarat State Road Transport Corporation (2014) 366 ITR 170 (Guj.) (ii) CIT vs. South India Corporation Ltd. (2000) 242 ITR 114 (Ker) (iii) CIT vs. GTN Textiles Ltd. (2004) 269 ITR 282 (Ker) (iv) CIT vs. Jairam& Sons [2004] 269 ITR 285 (Ker) The impugned ESI/PF disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Other…

Ramjee Concretes Pvt.Ltd., Mohali vs. ITO-Ward-6(3), Chandigarh

The appeals are disposed of in the aforesaid terms

ITA 205/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh17 Jan 2022AY 2019-20

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 205/Chd/2021 "नधा"रण वष" / Assessment Year : 2019-20 Ramjee Concretes Private Limited, The Ito, बनाम #1238.Sector 91, Ward 6(3), Mohali, Punjab Chandigarh "थायी लेखा सं./Pan No: Aafcr9457E अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri T.N. Singla, CAFor Respondent: Sh. Ashok Khanna, Addl. CIT
Section 143(1)Section 143(2)Section 250

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “SMC”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 205/CHD/2021 "नधा"रण वष" / Assessment Year : 2019-20 Ramjee Concretes Private Limited, The ITO, बनाम #1238.Sector 91, Ward 6(3), Mohali, Punjab Chandigarh "थायी लेखा सं./PAN NO: AAFCR9457E अपीलाथ"/Appellant ""यथ"/Respondent Hearing though video Conferencing "नधा"रती क ओर से/Assessee by : Shri T.N. Singla, CA राज"व क ओर से/ Revenue by : Sh. Ashok Khanna, Addl. CIT सुनवाई क तार%ख/Date of Heari…

Smt. Manju Jindal, Ludhiana vs. JCIT, Ludhiana

In the result, both the appeals of the assessees are allowed

ITA 350/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh10 Jan 2022AY 2019-20

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita Nos. 348 To 350/Chd/2021 "नधा"रण वष" / Assessment Year : 2017-18 To 2019-20 Smt. Manju Jindal, The Cpc, बनाम 390-A, Industrial Area-1, Banglore Ludhiana -141003 "थायी लेखा सं./Pan No: Acvpj3723G अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Shri Tej Mohan Singh, AdvocateFor Respondent: Sh. Sarabjit Singh, CIT
Section 139(1)Section 143Section 36Section 43B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, “B”, CHANDIGARH BEFORE SHRI N.K. SAINI, VICE PRESIDENT & SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER आयकर अपील सं./ ITA Nos. 348 to 350/CHD/2021 "नधा"रण वष" / Assessment Year : 2017-18 to 2019-20 Smt. Manju Jindal, The CPC, बनाम 390-A, Industrial Area-1, Banglore Ludhiana -141003 "थायी लेखा सं./PAN NO: ACVPJ3723G अपीलाथ"/Appellant ""यथ"/Respondent Hearing though video Conferencing "नधा"रती क" ओर से/Assessee by : Shri Tej Mohan Singh, Advocate राज"व क" ओर से/ Revenue by : Sh. Sarabjit Singh, CIT सुनवाई क" तार$ख/Date…