Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd.

35 Taxmann.com 616High Court2013#257 most cited

What is Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd. authority for?

No disallowance can be made under Section 36(1)(va) or Section 43B for delayed payment of employee's contributions to ESI or PF if these amounts are deposited by the assessee on or before the due date for filing the return of income under Section 139(1). This aligns the treatment of employee contributions with employer contributions for allowability.

304

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd. · 35 Taxmann.com 616 · Section 36(1)(va) · Section 43B · employee contributions ESI PF · delayed payment ESI PF · deposit before return filing due date · no disallowance ESI PF · Section 139(1) due date · actual payment basis

Sections most often in play

Section 2(24)(x)Section 36(1)(va)Section 43BSection 139Section 143(1)Section 143(1)(a)Section 154Section 250

Issues it is cited on

section 43(b)section 3(b)section 34(1)(iv)section 36(va)actual payment basissection 43b(b)section 34(1)section 158besection 36(1)(iv)section 113section 92fsection 40a(2)

Judgments citing Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd.

Sudhakar Arora, Delhi vs. ADIT, CPC, Bengaluru

In the result, the appeal of the assessee is dismissed

ITA 4584/DEL/2024[2018-19]Status: DisposedITAT Delhi08 Aug 2025AY 2018-19

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

Section 143(1)Section 143(1)(a)Section 143(3)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2018-19] Sudhakar Arora, ADIT, 4A-1, Block Shopping Centre, CPC, Bengaluru, Safdarjung Enclave, Vs Karnataka New Delhi-110029 PAN-AADPA8125D Appellant Respondent Appellant by Shri Shailesh Kumar, CA Respondent by Shri Sanjay Sharma, Sr. DR Date of Hearing 14.05.2025 Date of Pronouncement 08.08.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee is directed against the order of the Ld. Addl. Commission of Income Tax…

M/S Varsha Construction, Raipur vs. Assistant Commissioner of Income Tax, Circle 1(1), Raipur

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

ITA 5/RPR/2023[2019-20]Status: DisposedITAT Raipur22 Jan 2025AY 2019-20

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 5/Rpr/2023 (िनधा"रण वष" Assessment Year: 2019-20) M/S Varsha Construction, V The Assistant Commissioner Of Income Second Floor-25, 26, Millenium Plaza, S Tax, Circle-1(1), Central Revenue Raipur-492 001, Chhattisgarh Building, Civil Lines, Raipur, C.G.. Pan: Aaefv 8399 M (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee By : Mr. Sakshi Gopal Aggarwal, Ca राज" की ओर से /Revenue By : Smt. Tarannum Verma, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 21.01.2025 : 22.01.2025 घोषणा की तारीख/Date Of Pronouncement

For Appellant: Mr. Sakshi Gopal Aggarwal, CAFor Respondent: Smt. Tarannum Verma, Sr. DR
Section 139Section 143(1)Section 249(3)Section 36(1)Section 36(1)(va)Section 44A

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 5/RPR/2023 (िनधा"रण वष" Assessment Year: 2019-20) M/s Varsha Construction, V The Assistant Commissioner of Income Second Floor-25, 26, Millenium Plaza, s Tax, Circle-1(1), Central Revenue Raipur-492 001, Chhattisgarh Building, Civil Lines, Raipur, C.G.. PAN: AAEFV 8399 M (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee by : Mr. Sakshi Gopal Aggarwal, CA राज…

Shree Shivam Attires Pvt. Ltd., Durg vs. Assistant Commissioner of Income Tax, Circle-2(1), Bhilai

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

ITA 111/RPR/2021[2018-19]Status: DisposedITAT Raipur17 Jan 2025AY 2018-19

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 111/Rpr/2021 (िनधा"रण वष" Assessment Year: 2018-19)

For Appellant: Shri Yash Jain, CAFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR
Section 143(1)Section 154Section 250Section 36(1)(va)

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 111/RPR/2021 (िनधा"रण वष" Assessment Year: 2018-19) Shree Shivam Attires Pvt. Ltd., v Assistant Commissioner of Income Tax, Shree Shivam Shopping Mall, s Circle-2(1), 32/32, Bunglows, Amdi Station Road, Santrabadi, Durg, Nagar, HUDCO, Bhilai, C.G. C.G.- 491001 PAN: AANCS9084N (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee by : Shri Yash Jain, CA राज" की…

Indiyaa Distribution Network LLP, Indore vs. Deputy Commissioner of Income Tax-1(1), Indore

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

ITA 258/IND/2023[2018-19]Status: DisposedITAT Indore21 Jun 2024AY 2018-19

Bench: Shri Vijay Pal Rao & Shrib.M. Biyaniassessment Year : 2018-19 Indiyaa Distribution Dy. Cit, Network Llp, 1(1), 11D, Sampat Farm, Indore. Opp.Agrawal Public बनाम/ School, Vs. Bicholi Mardana Road, Indore. (Assessee / Appellant) (Revenue / Respondent) Pan: Aarfg1302N Assessee By Ms.Ruchira Singhal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.05.2024 Date Of Pronouncement 21.06.2024

Section 143(1)Section 143(3)Section 2(24)(x)Section 34(1)(iv)Section 36Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण, इंदौर "ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRIB.M. BIYANI, ACCOUNTANT MEMBER Assessment Year : 2018-19 Indiyaa Distribution Dy. CIT, Network LLP, 1(1), 11D, Sampat Farm, Indore. Opp.Agrawal Public बनाम/ School, Vs. Bicholi Mardana Road, Indore. (Assessee / Appellant) (Revenue / Respondent) PAN: AARFG1302N Assessee by Ms.Ruchira Singhal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 21.05.2024 Date of Pronouncement 21.06.2024 आदेश/O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is direc…

Rvr Technologies Ltd., Mandideep vs. ITO-2(1), Bhopal

In the result, appeal for A

ITA 277/IND/2023[2014-15]Status: DisposedITAT Indore30 May 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 271E

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos.275 to 277/Ind/2023 (Assessment Years: 2008-09, 2009-10 & 2014-15) RVR Technologies Ltd. ACIT 3(1) Plot No.04, New Industrial Area Bhopal Vs. Mandideep (Appellant / Assessee) (Respondent/ Revenue) PAN: AABCR5783R Assessee by Shri Ashish Goyal, and N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 15.04.2024 Date of Pronouncement 30.04.2024 O R D E R Per Vijay Pal Rao, JM : These three appeals by assessee…

Rvr Technologies Ltd., Mandideep vs. Addl. CIT-Range-3, Bhopal

In the result, appeal for A

ITA 276/IND/2023[2009-10]Status: DisposedITAT Indore30 May 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 271E

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos.275 to 277/Ind/2023 (Assessment Years: 2008-09, 2009-10 & 2014-15) RVR Technologies Ltd. ACIT 3(1) Plot No.04, New Industrial Area Bhopal Vs. Mandideep (Appellant / Assessee) (Respondent/ Revenue) PAN: AABCR5783R Assessee by Shri Ashish Goyal, and N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 15.04.2024 Date of Pronouncement 30.04.2024 O R D E R Per Vijay Pal Rao, JM : These three appeals by assessee…

Rvr Technologies Ltd., Mandideep vs. ACIT-3(1), Bhopal

In the result, appeal for A

ITA 275/IND/2023[2008-09]Status: DisposedITAT Indore30 May 2024AY 2008-09

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 271E

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos.275 to 277/Ind/2023 (Assessment Years: 2008-09, 2009-10 & 2014-15) RVR Technologies Ltd. ACIT 3(1) Plot No.04, New Industrial Area Bhopal Vs. Mandideep (Appellant / Assessee) (Respondent/ Revenue) PAN: AABCR5783R Assessee by Shri Ashish Goyal, and N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 15.04.2024 Date of Pronouncement 30.04.2024 O R D E R Per Vijay Pal Rao, JM : These three appeals by assessee…

Vivek Singhal, Indore vs. ITO3(1) CPC, Bengaluru

In the result, the appeal of assesse is dismissed

ITA 22/IND/2022[2018-19]Status: DisposedITAT Indore13 Dec 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanivivek Singhal Dcit, Cpc 47, Manish Bagh Colony Bangaluru Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Adups9604H Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 11.12.2023 Date Of Pronouncement 13.12.2023

Section 139(1)Section 2(24)(x)Section 34(1)(iv)Section 36Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Vivek Singhal DCIT, CPC 47, Manish Bagh Colony Bangaluru Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: ADUPS9604H Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 11.12.2023 Date of Pronouncement 13.12.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Assessee is directed against the order dated 17.12.2021 of Commissioner of Income Tax(Appeal), National Faceless Appeal Centre, Delhi for A…

Bhim Singh, Gurgon vs. DCIT, Circle-1, Gurgaon

In the result, both the appeals of the assessee are dismissed

ITA 2979/DEL/2022[2019--20]Status: DisposedITAT Delhi29 Nov 2023

Bench: Shri G. S. Pannu, Hon’Ble Vice-A N D Shri Challa Nagendra Prasad

For Appellant: Shri Anuj Tiwari
Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…I.T.A. Nos. 2978 & 2979/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” : DELHI ] BEFORE SHRI G. S. PANNU, HON’BLE VICE-PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos. 2978 & 2979/Del/2022 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20 Bhim Singh, CIT, बनाम C-80, Behind Sector : 9 Circle : 1, Vs. Petrol Pump, Surya Vihar, Gurgaon. Gurgaon, Haryana. PAN No. AQIPS0773Q अपीलाथ" / Appellant ""यथ"/ Respondent िनधा"रतीक"ओरसे /Assessee by : Shri Anuj Tiwari, C. A. राज"वक"ओरसे / Department by Shri Kanv Bali, : Sr. D. R. 21/11/2023 सुनवाईक"तारीख/ Date of hearing : 29/11…

Bhim Singh, Gurgaon vs. DCIT, Circle-1, Gurgon

In the result, both the appeals of the assessee are dismissed

ITA 2978/DEL/2022[2018-19]Status: DisposedITAT Delhi29 Nov 2023AY 2018-19

Bench: Shri G. S. Pannu, Hon’Ble Vice-A N D Shri Challa Nagendra Prasad

For Appellant: Shri Anuj Tiwari
Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…I.T.A. Nos. 2978 & 2979/Del/2022 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “A” : DELHI ] BEFORE SHRI G. S. PANNU, HON’BLE VICE-PRESIDENT A N D SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A Nos. 2978 & 2979/Del/2022 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20 Bhim Singh, CIT, बनाम C-80, Behind Sector : 9 Circle : 1, Vs. Petrol Pump, Surya Vihar, Gurgaon. Gurgaon, Haryana. PAN No. AQIPS0773Q अपीलाथ" / Appellant ""यथ"/ Respondent िनधा"रतीक"ओरसे /Assessee by : Shri Anuj Tiwari, C. A. राज"वक"ओरसे / Department by Shri Kanv Bali, : Sr. D. R. 21/11/2023 सुनवाईक"तारीख/ Date of hearing : 29/11…

M/S Ashok Engineering Works, Korba vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

In the result, appeal of the assessee in ITA No

ITA 54/RPR/2022[2018-19]Status: DisposedITAT Raipur24 Nov 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 53 & 54/Rpr/2022 "नधा"रण वष" / Assessment Years : 2017-18 & 2018-19 M/S. Ashoka Engineering Works, Lig-51, Sada Colony, Jamnipali, Korba (C.G.)-495 450 Pan : Aaafw5581G .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 154Section 36(1)(va)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 53 & 54/RPR/2022 "नधा"रण वष" / Assessment Years : 2017-18 & 2018-19 M/s. Ashoka Engineering Works, LIG-51, Sada Colony, Jamnipali, Korba (C.G.)-495 450 PAN : AAAFW5581G .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Y.K Mishra, Advocate Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hea…

M/S Ashoka Engineering Works, Korba vs. Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur

In the result, appeal of the assessee in ITA No

ITA 53/RPR/2022[2017-18]Status: DisposedITAT Raipur24 Nov 2023AY 2017-18

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 53 & 54/Rpr/2022 "नधा"रण वष" / Assessment Years : 2017-18 & 2018-19 M/S. Ashoka Engineering Works, Lig-51, Sada Colony, Jamnipali, Korba (C.G.)-495 450 Pan : Aaafw5581G .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Y.K Mishra, AdvocateFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 154Section 36(1)(va)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos. 53 & 54/RPR/2022 "नधा"रण वष" / Assessment Years : 2017-18 & 2018-19 M/s. Ashoka Engineering Works, LIG-51, Sada Colony, Jamnipali, Korba (C.G.)-495 450 PAN : AAAFW5581G .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Y.K Mishra, Advocate Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hea…

Pradeep Kumar Dhurve, Durg vs. Deputy Commissioner of Income-Tax, Circle 1(1), 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

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर 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 .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hear…

Shyam Sunder, Bhopal vs. The CIT(A) NFAC, Delhi

In the result, the appeal of assesse is dismissed

ITA 161/IND/2021[2019-20]Status: DisposedITAT Indore16 Nov 2023AY 2019-20

Bench: Shri Vijay Pal Raoshyam Sunder Trivedi Ito1(4) Opp.-1 Vashundra State Bank Bhopal Vs. Colony Bhopal (Appellant / Assessee) (Revenue) Pan: Actpt 3280G Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 15.11.2023 Date Of Pronouncement 16.11.2023

Section 139(1)Section 143(1)(a)Section 254Section 254(2)Section 36(1)(va)Section 36(1)(via)Section 43B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE SMC BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER Shyam Sunder Trivedi ITO1(4) Opp.-1 Vashundra State Bank Bhopal Vs. Colony Bhopal (Appellant / Assessee) (Revenue) PAN: ACTPT 3280G Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 15.11.2023 Date of Pronouncement 16.11.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Assessee is directed against the order dated 14.07.2021 of Commissioner of Income Tax(Appeal), National Faceless Appeal Centre, Delhi for Assessment Year 2019-20. The asse…

M/S. Kamla Construction Co., Bhopal vs. Pr. CIT-2, Bhopal

In the result, ground no.1 of the assesse’s appeal is dismissed

ITA 16/IND/2020[2015-16]Status: DisposedITAT Indore08 Nov 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Kamla Construction Co. Pr. Cit-2 Kcc Main Road Bhopal Vs. Obedullaganj Dist. Raisen (Appellant / Assessee) (Revenue) Pan: Aktpp8040L Assessee By Shri Sumit Kumar Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.09.2023 Date Of Pronouncement 08.11.2023

Section 139(1)Section 2(24)(x)Section 263Section 34(1)(iv)Section 36Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER M/s. Kamla Construction Co. Pr. CIT-2 KCC Main Road Bhopal Vs. Obedullaganj Dist. Raisen (Appellant / Assessee) (Revenue) PAN: AKTPP8040L Assessee by Shri Sumit Kumar Khabya, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 27.09.2023 Date of Pronouncement 08.11.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 25.11.2019 of Pr. Commissioner of Income Tax, passed u/s 263 o…

Atc Logistical Solutions Private Limited, Delhi vs. Deputy Commissioner of Income Tax Circle-1, Amritsar

In the result, appeal of the assessee ITA No

ITA 241/ASR/2023[2017-18]Status: DisposedITAT Amritsar31 Oct 2023AY 2017-18

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

Section 115JSection 139Section 143(1)Section 143(3)Section 154Section 250Section 36(1)(va)Section 37(1)Section 40ASection 40A(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No. 241/Asr/2023 Assessment Year: 2017-18 ATC Logistical Solutions Pvt. Vs. Dy. Commissioner of Ltd. Amritsar Transport Co. Income tax, Circle-1, Pvt. Ltd.3981/83 1st Floor Naya Amritsar. Bazar, New Delhi. [PAN:-AABCA6200A] (Appellant) (Respondent) Appellant by Sh. P. N. Arora, Adv. Respondent by Sh. Rajiv Wadhera, Sr. DR. Date of Hearing 04.10.2023 Date of Pronouncement 31.10.2023 ORDER Per: Anikesh Banerjee, JM: The instant appeal of the assessee was f…

Bhavna Enterprise, Surat vs. Income Tax Officer, Ward 2(3)(3), Surat

In the result, appeal of the assessee is dismissed

ITA 487/SRT/2023[2018-19]Status: DisposedITAT Surat29 Sept 2023AY 2018-19

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.487/Srt/2023 Assessment Year: (2018-19) (Virtual Hearing) Bhavna Enterprise, Vs. The Adit, 30, Ambika Nagar Society, Cpc, Bengaluru Hazira Road, Ichchhapore, Jurisdictional Assessing Officer: Surat - 394510 The Ito, Ward-2(3)(6), Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagfb5274K (Appellant) (Respondent)

Section 143(1)Section 143(3)Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT (SMC) BENCH BEFORE DR. A. L. SAINI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.487/SRT/2023 Assessment Year: (2018-19) (Virtual Hearing) Bhavna Enterprise, Vs. The ADIT, 30, Ambika Nagar Society, CPC, Bengaluru Hazira Road, Ichchhapore, Jurisdictional Assessing Officer: Surat - 394510 The ITO, Ward-2(3)(6), Surat. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAGFB5274K (Appellant) (Respondent) Appellant by Shri Sapnesh Sheth, CA Shri Vinod Kumar, Sr. DR Respondent by Date of Hearing 19/09/2023 Date of Pronouncement 29/09/2023 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned app…

Makson Health Care P Ltd, Mandideep vs. The DCIT/Accit-1(1), Bhopal

In the result, both appeals filed by the assesse in ITANo

ITA 35/IND/2023[2014-15]Status: DisposedITAT Indore26 Sept 2023AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 36(1)(i)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.34 & 35/Ind/2023 (Assessment Year:2013-14 & 2014-15) Makson Health Care Pvt. Ltd. DCIT-10(2)(2) Plot No.6A AKVN Industrial Mumbai Vs. Arera Mandideep Raisen (Appellant / Assessee) (Revenue) PAN: AADCM 3354 P Assessee by Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Adv. Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 25.09.2023 Date of Pronouncement 25.09.2023 O R D E R PER VIJAY PAL RAO, JM: These two appeals by the Asse…

Makson Healh Care P Ltd, Mandideep vs. The DCIT/ACIT1(1), Bhopal

In the result, both appeals filed by the assesse in ITANo

ITA 34/IND/2023[2013-14]Status: DisposedITAT Indore26 Sept 2023AY 2013-14

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 36(1)(i)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.34 & 35/Ind/2023 (Assessment Year:2013-14 & 2014-15) Makson Health Care Pvt. Ltd. DCIT-10(2)(2) Plot No.6A AKVN Industrial Mumbai Vs. Arera Mandideep Raisen (Appellant / Assessee) (Revenue) PAN: AADCM 3354 P Assessee by Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Adv. Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 25.09.2023 Date of Pronouncement 25.09.2023 O R D E R PER VIJAY PAL RAO, JM: These two appeals by the Asse…

The ACIT-1(1), Indore vs. M/S. Bridgestone India Pvt. Ltd., Pune

In the result, the appeal of revenue is dismissed

ITA 210/IND/2022[2019-2020]Status: DisposedITAT Indore22 Sept 2023AY 2019-2020

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniacit-1(1) M/S. Bridgestone India Pvt. Ltd. Indore Plot No.A-43, Phase-Ii, Midc, Vs. Chakan, Pune, Maharastra (Appellant / Revenue) (Assessee) Pan: Aabcb2304E Revenue By Shri Ankit Guttani & Yash Daga, Ars Assessee By Shri Ashish Porwal, Sr. Dr Date Of Hearing 21.09.2023 Date Of Pronouncement 22.09.2023

Section 36(1)(va)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ACIT-1(1) M/s. Bridgestone India Pvt. Ltd. Indore Plot No.A-43, Phase-II, MIDC, Vs. Chakan, Pune, Maharastra (Appellant / Revenue) (Assessee) PAN: AABCB2304E Revenue by Shri Ankit Guttani & Yash Daga, ARs Assessee by Shri Ashish Porwal, Sr. DR Date of Hearing 21.09.2023 Date of Pronouncement 22.09.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the Revenue is directed against the order dated 03.07.2022 of Commissioner of Incom…