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 367,154 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.

Sri Maharaj Colour Match Works, Sivakasi vs. DCIT, CPC, Bengaluru

Appeal is allowed

ITA 299/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.299 /Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Sri Maharaj Colour Match Works DCIT बनाम/ 25, A.K.P. Middle Street, CPC, Vs. Sivakasi – 626 189. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ACJFS-6428-H (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri M. Abhishek (C.A)-Ld. AR ""थ"…

Sri Ramesh Sparklers Facory, Sivakasi vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 298/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.298/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Sri Ramesh Sparklers Factory DCIT बनाम/ 11, AKP Middle Street, CPC, Vs. Sivakasi – 626 189. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAOFS-5699-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri M. Abhishek (C.A)-Ld. AR ""थ" की ओर…

M/S Saravana Selfavathnam Retail Private Limited, Chennai vs. ADIT.CPC, Bengaluru

Appeal is allowed

ITA 288/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.288/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) M/S. Sarvana Selvarathnam Retail Adit बनाम/ Pvt. Ltd. Cpc, No.14, Ranganathan Street, T. Nagar, Bengaluru. Vs. Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aakcs-2680-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : None ""थ" की ओरसे/Respondent By : Shri P. Sajit Kumar (Jcit) – Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 22-06-2022 घोषणा की तारीख /Date Of Pronouncement : 22-06-2022

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.288/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) M/s. Sarvana Selvarathnam Retail ADIT बनाम/ Pvt. Ltd. CPC, No.14, Ranganathan Street, T. Nagar, Bengaluru. Vs. Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAKCS-2680-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : None ""थ" की ओ…

M/S Saravana Selvarathnam Trading & Manufacturing Private Limited, Chennai vs. ADIT, CPC, Benguluru

Appeal is allowed

ITA 287/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.286 & 287/Chny/2022 (िनधा1रण वष1 / Assessment Years: 2018-19 & 2019-20) M/s. Sarvana Selvarathnam Trading ADIT बनाम/ & Manufacturing Pvt. Ltd. CPC, No.14, Ranganathan Street, T. Nagar, Bengaluru. Vs. Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAHCS-1546-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की…

M/S Saravana Selvarathnam Trading & Manufacturing Private Limited, Chennai vs. ADIT, CPC, Benguluru

Appeal is allowed

ITA 286/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.286 & 287/Chny/2022 (िनधा1रण वष1 / Assessment Years: 2018-19 & 2019-20) M/s. Sarvana Selvarathnam Trading ADIT बनाम/ & Manufacturing Pvt. Ltd. CPC, No.14, Ranganathan Street, T. Nagar, Bengaluru. Vs. Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAHCS-1546-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की…

M/S Punniyamoorthy Pillai Department Store, Thanjavur vs. ITO, Circle(OSD)-1, Trichy

The appeal stands allowed in terms of our above order

ITA 285/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Saroj Kumar Parida (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.285/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) M/s. Punniamoorthy Pillai Department Store ITO बनाम/ 1476, South Rampart, Circle (OSD)-1, Vs. Thanjavur – 613 001. Trichy. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAGFP-2600-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri Saroj Kumar Par…

Preety Arora, Mumbai vs. ADIT (CPC), Mumbai

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

ITA 1515/MUM/2021[2018-19]Status: DisposedITAT Mumbai15 Jun 2022AY 2018-19

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopalpreety Arora Vs. Adit (Cpc) 96, Shanghrila Shahid Karnataka Bhagatsingh Road Colaba 560100 Maharashtra – 400005 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aadpa3141M Appellant .. Respondent Appellant By : Ms.Pooja Hasrajani Respondent By : Mr. R.A. Dhyani Date Of Hearing 08.06.2022 Date Of Pronouncement 15.06.2022 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A), Nfac, Delhi, Which In Turn Arises From The Order Passed By The A.O. U/S 143(1) Of The Income Tax Act, 1961, For A.Y. 2018-19. The Assessee Has Assailed The Impugned Order On The Following Grounds Before Us:

For Appellant: Ms.Pooja HasrajaniFor Respondent: Mr. R.A. Dhyani
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA No.1515/Mum/2021 A.Y.2018-19 1 Preety Arora Vs.ADIT(CPC) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. KAVITHA RAJAGOPAL, JUDICIAL MEMBER Preety Arora Vs. ADIT (CPC) 96, Shanghrila Shahid Karnataka Bhagatsingh Road Colaba 560100 Maharashtra – 400005 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AADPA3141M Appellant .. Respondent Appellant by : Ms.Pooja Hasrajani Respondent by : Mr. R.A. Dhyani Date of Hearing 08.06.2022 Date of Pronouncement 15.06.2022 आदेश / O R D E R Per Amarjit Singh (AM): The present appeal filed by the assessee is directed against…

M/S. Indigenous Bureau of India, Mumbai vs. CIT (A) NFAC, Delhi

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

ITA 82/MUM/2022[AY 2019-20]Status: DisposedITAT Mumbai31 May 2022

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos. 81 & 82 /Mum/2022 (A.Ys. 2018-19 & 2019-20) M/S Indigenous Bureau Vs. Cit(A) Of India (Formerly Known As Nfac, Delhi Investigation Bureau Of India) 164, 3Rd Floor, Zaveri Chambers, Modi Street, Fort, Mumbai – 400001 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaafi1617H Appellant .. Respondent

For Appellant: N. B. GandhiFor Respondent: R.A. Dhyani
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA Nos.81 & 82/Mum/2022 AYs. 2018-19 & 2019-20 1 M/s Indigenous Bureau of India. Vs. CIT(A) NFAC IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 81 & 82 /Mum/2022 (A.Ys. 2018-19 & 2019-20) M/s Indigenous Bureau Vs. CIT(A) of India (Formerly Known as NFAC, Delhi Investigation Bureau of India) 164, 3rd Floor, Zaveri Chambers, Modi Street, Fort, Mumbai – 400001 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAAFI1617H Appellant .. Respondent Appellant by : N. B. Gandhi Respondent by : R.A. Dhyani Date of Hearing 31.05…

M/S. Indigenous Bureau of India, Mumbai vs. CIT (A) NFAC, Delhi

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

ITA 81/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 May 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos. 81 & 82 /Mum/2022 (A.Ys. 2018-19 & 2019-20) M/S Indigenous Bureau Vs. Cit(A) Of India (Formerly Known As Nfac, Delhi Investigation Bureau Of India) 164, 3Rd Floor, Zaveri Chambers, Modi Street, Fort, Mumbai – 400001 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaafi1617H Appellant .. Respondent

For Appellant: N. B. GandhiFor Respondent: R.A. Dhyani
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA Nos.81 & 82/Mum/2022 AYs. 2018-19 & 2019-20 1 M/s Indigenous Bureau of India. Vs. CIT(A) NFAC IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos. 81 & 82 /Mum/2022 (A.Ys. 2018-19 & 2019-20) M/s Indigenous Bureau Vs. CIT(A) of India (Formerly Known as NFAC, Delhi Investigation Bureau of India) 164, 3rd Floor, Zaveri Chambers, Modi Street, Fort, Mumbai – 400001 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAAFI1617H Appellant .. Respondent Appellant by : N. B. Gandhi Respondent by : R.A. Dhyani Date of Hearing 31.05…

M/S Saint-Gobain Indi Private Limited, Chennai vs. ADIT, CPC, Bengaluru

Appeal is allowed

ITA 241/CHNY/2022[2018-19]Status: DisposedITAT Chennai26 May 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Saroj Kumar Parida (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.240 & 241/Chny/2022 (िनधा1रण वष1 / Assessment Years: 2017-18 & 2018-19) M/s. Saint-Gobain India Pvt. Ltd. ADIT No.18/3, 7th Floor, Sigapi Achi Building, बनाम/ CPc Rukmani Lakshmipathi Road, Egmore, Bengaluru – 560 500 Vs. Chennai – 600 008. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCS-4338-M (अपीलाथ"/Appellant) : (""थ" /…

M/S. Saint Gobain India Private Limited, Chennai vs. ADIT, CPC, Bangalore

Appeal is allowed

ITA 240/CHNY/2022[2017-18]Status: DisposedITAT Chennai26 May 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Saroj Kumar Parida (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.240 & 241/Chny/2022 (िनधा1रण वष1 / Assessment Years: 2017-18 & 2018-19) M/s. Saint-Gobain India Pvt. Ltd. ADIT No.18/3, 7th Floor, Sigapi Achi Building, बनाम/ CPc Rukmani Lakshmipathi Road, Egmore, Bengaluru – 560 500 Vs. Chennai – 600 008. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCS-4338-M (अपीलाथ"/Appellant) : (""थ" /…

Sk Elecgtricals, Chennai vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 239/CHNY/2022[2018-19]Status: DisposedITAT Chennai26 May 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri R. Venkata Raman (CA) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.239/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) S.K. Electricals DCIT बनाम/ 137, Govindappa Naick Street, CPC, Bengaluru. Vs. Chennai – 600 001. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAAFS-9107-N (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri R. Venkata Raman (CA) – Ld. AR ""थ" की ओर…

Amutha, Chennai vs. ADIT, CPC, Bengaluru

Appeal is allowed

ITA 238/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 May 2022AY 2019-2020

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri B. Suresh (C.A) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.238/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) Amudha ADIT, बनाम/ No.46/A, 2nd Floor, Halls Road, CPC, Bangalore. Vs. Kilpauk, Chennai – 600 010. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. BEKPA-6777-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri B. Suresh (C.A) – Ld. AR ""थ" की ओरसे/R…

Anjappar Chettinad Ac Restaurant, Chennai vs. DCIT, CPC, Bengaluru

Appeal is allowed

ITA 224/CHNY/2022[2018-1]Status: DisposedITAT Chennai26 May 2022

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri V. Padmanaban (FCA) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.224/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Anjappar Chettinad AC Restaurant, ACIT बनाम/ 18/186, GST Road, Chrompet, Central Circle-1(3), Vs. Chennai – 600 044 Chennai. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AANFA-4272-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri V. Padmanaban…

Paramount Health Services & Insurance Tpa Pvt. Ltd., Mumbai vs. CIT (A), Mumbai

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

ITA 2548/MUM/2021[2018-19]Status: HeardITAT Mumbai26 May 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhparamount Health Vs. Cit(A) Services & Insurance Tpa Nfac, Delhi Pvt. Limited, 1St Floor, Elite Auto House, 54-A, M Vasanji Marg, Mumbai – 400 069 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaccp4465H Appellant .. Respondent

For Appellant: Rajesh S. ShahFor Respondent: Vranda U. Matkari
Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA No.2548/Mum/2021 A.Y.2018-19 1 Paramount Health Services & Insurance TPA Pvt.ltd. Vs. CIT(A) NFAC IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Paramount Health Vs. CIT(A) Services & Insurance TPA NFAC, Delhi Pvt. Limited, 1st Floor, Elite Auto House, 54-A, M Vasanji Marg, Mumbai – 400 069 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AACCP4465H Appellant .. Respondent Appellant by : Rajesh S. Shah Respondent by : Vranda U. Matkari Date of Hearing 26.05.2022 Date of Pronouncement 26.05.2022 आदेश / O R D E R Per Amarjit…

Paramount Health Services and Insurance Tpa Pvt Ltd, Mumbai vs. Commissioner of Income Tax (Appeals), Delhi

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

ITA 2547/MUM/2021[2017-18]Status: HeardITAT Mumbai24 May 2022AY 2017-18

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita No.2547 /Mum/2021 (A.Y. 2017-18) Paramount Health Vs. Cit(A) Services & Insurance Tpa Nfac, Delhi Pvt. Limited, 1St Floor, Elite Auto House, 54-A, M Vasanji Marg, Mumbai – 400 069 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaccp4465H Appellant .. Respondent

For Appellant: Rajesh S. ShahFor Respondent: Vranda U. Matkari
Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA No.2547/Mum/2021 AY. 2017-18 1 Paramount Health Services & Insurance TPA Pvt. Ltd. Vs. CIT(A) NFAC IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA No.2547 /Mum/2021 (A.Y. 2017-18) Paramount Health Vs. CIT(A) Services & Insurance TPA NFAC, Delhi Pvt. Limited, 1st Floor, Elite Auto House, 54-A, M Vasanji Marg, Mumbai – 400 069 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AACCP4465H Appellant .. Respondent Appellant by : Rajesh S. Shah Respondent by : Vranda U. Matkari Date of Hearing 24.05.2022 Date of Pronouncement…

M/S. Oricon Enterprises Ltd, Mumbai vs. Dy.CIT, RG-8(2) (1), Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 2440/MUM/2021[2018-19]Status: DisposedITAT Mumbai24 May 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.2113 & 2440/Mum/2021 (A.Ys. 2017-18 & 2018-19) M/S Oricon Enterprises Vs. Dcit, Range-8(2)(1) Limited, (Amalgamated 6Th Floor, Aayakar Company)(Erstwhile Oriental Bhavan, Containers Ltd, Amalgamating Mumbai - 400020 Company, Now Amalgamated With Oricon Enterprises Limited) 1076, Dr. E Moses Road, Worli, Mumbai -400018 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaaco0480F Appellant .. Respondent

For Appellant: Shri NahtaFor Respondent: Vranda U. Matkari
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA Nos.2113 & 2440/Mum/2021 AYs. 2017-18 & 2018-19 1 M/s Oricon Enterprises Ltd. Vs. DCIT, Range-8(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.2113 & 2440/Mum/2021 (A.Ys. 2017-18 & 2018-19) M/s Oricon Enterprises Vs. DCIT, Range-8(2)(1) Limited, (Amalgamated 6th Floor, Aayakar Company)(Erstwhile Oriental Bhavan, Containers Ltd, Amalgamating Mumbai - 400020 company, Now amalgamated with Oricon Enterprises Limited) 1076, Dr. E Moses Road, Worli, Mumbai -400018 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAA…

M/S. Oricon Enterprises Ltd, Mumbai vs. DCIT RG. -8(2) (1), Mumbai

In the result, the appeals filed by the assessee are allowed

ITA 2113/MUM/2021[2017-18]Status: DisposedITAT Mumbai24 May 2022AY 2017-18

Bench: Shri Vikas Awasthy & Shri Amarjit Singhita Nos.2113 & 2440/Mum/2021 (A.Ys. 2017-18 & 2018-19) M/S Oricon Enterprises Vs. Dcit, Range-8(2)(1) Limited, (Amalgamated 6Th Floor, Aayakar Company)(Erstwhile Oriental Bhavan, Containers Ltd, Amalgamating Mumbai - 400020 Company, Now Amalgamated With Oricon Enterprises Limited) 1076, Dr. E Moses Road, Worli, Mumbai -400018 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaaco0480F Appellant .. Respondent

For Appellant: Shri NahtaFor Respondent: Vranda U. Matkari
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA Nos.2113 & 2440/Mum/2021 AYs. 2017-18 & 2018-19 1 M/s Oricon Enterprises Ltd. Vs. DCIT, Range-8(2)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER ITA Nos.2113 & 2440/Mum/2021 (A.Ys. 2017-18 & 2018-19) M/s Oricon Enterprises Vs. DCIT, Range-8(2)(1) Limited, (Amalgamated 6th Floor, Aayakar Company)(Erstwhile Oriental Bhavan, Containers Ltd, Amalgamating Mumbai - 400020 company, Now amalgamated with Oricon Enterprises Limited) 1076, Dr. E Moses Road, Worli, Mumbai -400018 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAA…

Nm Diagnostics Private Limited, Mumbai vs. DCIT CPC, Bangalore

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

ITA 363/MUM/2022[2017-18]Status: DisposedITAT Mumbai23 May 2022AY 2017-18

Bench: Shri Amit Shukla & Shri Amarjit Singhnm Diagnostics Private Vs. Dcit, Cpc Limited, 32, Bangalore Summerville, Jn. Of 14Th 560500 & 33Rd, Above Bombay Blue Restaurant, Link Road, Khar (West), Mumbai – 400050 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aadcr1280P Appellant .. Respondent Appellant By : Sunil Hirawat Respondent By : C.T. Mathews Date Of Hearing 18.05.2022 Date Of Pronouncement 23.05.2022 आदेश / O R D E R Per Amarjit Singh (Am): The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A), Nfac, Delhi, Which In Turn Arises From The Order Passed By The A.O. U/S 143(1) Of The Income Tax Act, 1961, For A.Y. 2017-18. The Assessee Has Assailed The Impugned Order On The Following Grounds Before Us: “(1) On Facts & In Law, The Learned Commissioner Of Income-Tax Appeals (Hereinafter Referred To As Ld. Cit(A) Had Erred In Confirming The Disallowance Of Rs.2,08,464/Being Belated Payment Of Provident Fund U/S 36(1)(Va) Of The Income-Tax Act.

For Appellant: Sunil HirawatFor Respondent: C.T. Mathews
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA No. 363/Mum/2022 A.Y.2017-18 1 NM Diagnostics Pvt. Ltd. Vs. DCIT, CPC, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER NM Diagnostics Private Vs. DCIT, CPC Limited, 32, Bangalore Summerville, Jn. Of 14th 560500 and 33rd, Above Bombay Blue Restaurant, Link Road, Khar (West), Mumbai – 400050 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AADCR1280P Appellant .. Respondent Appellant by : Sunil Hirawat Respondent by : C.T. Mathews Date of Hearing 18.05.2022 Date of Pronouncement 23.05.2022 आदेश / O R D E R Per Amarjit S…

Quick Builders, Mumbai vs. Deputy Commissioner of Income Tax, Circle 22(1), Mumbai

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

ITA 301/MUM/2022[2018-19]Status: DisposedITAT Mumbai23 May 2022AY 2018-19

Bench: Shri Amit Shukla & Shri Amarjit Singhquick Builders Vs. Dcit, Circle 22(1) Plot No. 142, 3Rd Floor, Room No. 08, Piramal Shah House, S.V.Road, Chambers, Lalbaug, Khar, West, Parel, Mumbai - 400012 Mumbai – 400052 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaafq0227F Appellant .. Respondent

For Appellant: Gyaneshwar Kataram &For Respondent: C.T. Mathews
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…ITA No.301/Mum/2022 A.Y. 2018-19 1 Quick Builders Vs. DCIT, Circle-22(1) IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Quick Builders Vs. DCIT, Circle 22(1) Plot No. 142, 3rd Floor, Room No. 08, Piramal Shah House, S.V.Road, Chambers, Lalbaug, Khar, West, Parel, Mumbai - 400012 Mumbai – 400052 स्थायी लेखा सं./ जीआइआर सं./ PAN/GIR No: AAAFQ0227F Appellant .. Respondent Appellant by : Gyaneshwar Kataram & Vimlesh Sindhva Respondent by : C.T. Mathews Date of Hearing 18.05.2022 Date of Pronouncement 23.05.2022 आदेश / O R D…