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.

Day N Day Services Private Limited, Chennai vs. DCIT, CC-1(1), Chennai

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

ITA 425/CHNY/2021[2018-19]Status: DisposedITAT Chennai12 Jan 2022AY 2018-19

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपीलसं./Ita Nos.: 424 & 425/Chny/2021 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19

For Appellant: Shri H. Surendar, AdvocateFor Respondent: Shri Sanat Kumar Raha, Addl.CIT
Section 113Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण,‘डी’ "याय पीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.: 424 & 425/CHNY/2021 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/s. DAY N DAY Services Pvt. Vs The DCIT, Ltd., Corporate Circle-1(1), No.1, Second Main Road, Chennai. Ramakrishna Nagar, Chennai – 600 028. PAN: AABCD 0609G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant by : Shri H. Surendar, Advocate ""यथ" क" ओर से/Respondent by…

Day N Day Services Private Limited, Chennai vs. DCIT, CC - 1(1), Chennai

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

ITA 424/CHNY/2021[2017-18]Status: DisposedITAT Chennai12 Jan 2022AY 2017-18

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपीलसं./Ita Nos.: 424 & 425/Chny/2021 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19

For Appellant: Shri H. Surendar, AdvocateFor Respondent: Shri Sanat Kumar Raha, Addl.CIT
Section 113Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण,‘डी’ "याय पीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA Nos.: 424 & 425/CHNY/2021 िनधा"रण वष" / Assessment Years: 2017-18 & 2018-19 M/s. DAY N DAY Services Pvt. Vs The DCIT, Ltd., Corporate Circle-1(1), No.1, Second Main Road, Chennai. Ramakrishna Nagar, Chennai – 600 028. PAN: AABCD 0609G (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant by : Shri H. Surendar, Advocate ""यथ" क" ओर से/Respondent by…

Adyar Ananda Bhavan Sweets India P Ltd, Chennai vs. ACIT, Chennai

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

ITA 403/CHNY/2021[2019-20]Status: DisposedITAT Chennai08 Dec 2021AY 2019-20

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपीलसं./Ita No.: 402 & 403/Chny/2021 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20 M/S. Adyar Ananda Bhavan Vs The Acit, Sweets India P Ltd., Central Cirlce - 3(4), No.9, Shastri Nagar, Chennai – 34. M.G. Road, Besant Nagar, Chennai – 600 020. Pan: Aaica 3787F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant By : Shri S. Sridhar, Advocate & Shri Arjunraj, Ca ""यथ" क" ओर से/Respondent By : Shri Durgesh Sumrott, Cit सुनवाई क" तार"ख/Date Of Hearing : 30.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 08.12.2021

For Appellant: Shri S. Sridhar, Advocate &For Respondent: Shri Durgesh Sumrott, CIT
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण,‘डी’"याय पीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 402 & 403/CHNY/2021 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20 M/s. Adyar Ananda Bhavan Vs The ACIT, Sweets India P Ltd., Central Cirlce - 3(4), No.9, Shastri Nagar, Chennai – 34. M.G. Road, Besant Nagar, Chennai – 600 020. PAN: AAICA 3787F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant by : Shri S. Sridhar, Advocate & Shri Arjunra…

Adyar Ananda Bhavan Sweets India P Ltd, Chennai vs. ACIT, Chennai

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

ITA 402/CHNY/2021[2018-19]Status: DisposedITAT Chennai08 Dec 2021AY 2018-19

Bench: Shri Mahavir Singhand Shri G. Manjunathaआयकर अपीलसं./Ita No.: 402 & 403/Chny/2021 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20 M/S. Adyar Ananda Bhavan Vs The Acit, Sweets India P Ltd., Central Cirlce - 3(4), No.9, Shastri Nagar, Chennai – 34. M.G. Road, Besant Nagar, Chennai – 600 020. Pan: Aaica 3787F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant By : Shri S. Sridhar, Advocate & Shri Arjunraj, Ca ""यथ" क" ओर से/Respondent By : Shri Durgesh Sumrott, Cit सुनवाई क" तार"ख/Date Of Hearing : 30.11.2021 घोषणा क" तार"ख/Date Of Pronouncement : 08.12.2021

For Appellant: Shri S. Sridhar, Advocate &For Respondent: Shri Durgesh Sumrott, CIT
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण,‘डी’"याय पीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 402 & 403/CHNY/2021 िनधा"रण वष" / Assessment Years: 2018-19 & 2019-20 M/s. Adyar Ananda Bhavan Vs The ACIT, Sweets India P Ltd., Central Cirlce - 3(4), No.9, Shastri Nagar, Chennai – 34. M.G. Road, Besant Nagar, Chennai – 600 020. PAN: AAICA 3787F (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओ रसे/Appellant by : Shri S. Sridhar, Advocate & Shri Arjunra…

Bevel Gears (India) Private Limited, Bengaluru vs. The Assistant Commissioner of Income Tax, Circle-1(1)(2), Bangalore

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

ITA 376/BANG/2021[2017-18]Status: DisposedITAT Bangalore11 Oct 2021AY 2017-18

Bench: Shri George George K

For Appellant: Sri.Gururaj Acharya, CAFor Respondent: Sri.Ganesh R.Ghale, Standing Counsel
Section 139(1)Section 143(2)Section 143(3)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE “SMC-B” BENCH, BANGALORE Before Shri George George K, Judicial Member ITA No.376/Bang/2021 : Asst.Year 2017-2018 M/s.Bevel Gears (India) Pvt.Ltd. The Asst.Commissioner of 17B Whitefield Road Income-tax, Circle 1(1)(2) v. Bengaluru. Sadaramangala Industrial Area Mahadevapura Post Bengaluru – 560 048. PAN : AAACB5722B. (Appellant) (Respondent) Appellant by : Sri.Gururaj Acharya, CA Respondent by : Sri.Ganesh R.Ghale, Standing Counsel Date of Pronouncement : 11.10.2021 Date of Hearing : 08.10.2021 O R D E R This appeal at the instance of the assessee is directed aga…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1162/JPR/2019[2015-16]Status: DisposedITAT Jaipur31 Aug 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1158 to 1162/JP/2019 Assessment Years: 2011-12 to 2015-16 Deputy Commissioner of cuke M/s Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- BSNL Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. PAN No.: AACCK 3154 G vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri Ra…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1161/JPR/2019[2014-15]Status: DisposedITAT Jaipur31 Aug 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1158 to 1162/JP/2019 Assessment Years: 2011-12 to 2015-16 Deputy Commissioner of cuke M/s Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- BSNL Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. PAN No.: AACCK 3154 G vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri Ra…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1160/JPR/2019[2013-14]Status: DisposedITAT Jaipur31 Aug 2021AY 2013-14

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1158 to 1162/JP/2019 Assessment Years: 2011-12 to 2015-16 Deputy Commissioner of cuke M/s Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- BSNL Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. PAN No.: AACCK 3154 G vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri Ra…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1159/JPR/2019[2012-13]Status: DisposedITAT Jaipur31 Aug 2021AY 2012-13

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1158 to 1162/JP/2019 Assessment Years: 2011-12 to 2015-16 Deputy Commissioner of cuke M/s Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- BSNL Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. PAN No.: AACCK 3154 G vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri Ra…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1158/JPR/2019[2011-12]Status: DisposedITAT Jaipur31 Aug 2021AY 2011-12

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1158 to 1162/JP/2019 Assessment Years: 2011-12 to 2015-16 Deputy Commissioner of cuke M/s Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- BSNL Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. PAN No.: AACCK 3154 G vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri Ra…

DCIT, Circle, Bhilwara vs. M/S. Saileela Synthetics Pvt. Ld., Bhilwara

The appeal stands dismissed

ITA 279/JODH/2018[2015-16]Status: DisposedITAT Jodhpur21 Dec 2020AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.279/Jodh/2018 ("नधा"रणवष" / Assessment Year: 2015-16) Dcit- Bhilwara Circle M/S. Saileela Synthetics Pvt. Ltd. बनाम/ Shastri Nagar, Bhilwara 147, New Cloth Market Rajasthan. Pur Road, Bhilwara Vs. Rajasthan-311 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aadcs-1103-N (अपीलाथ"/Appellant) (""यथ" / Respondent) :

For Appellant: Shri Rajendra Jain (Advocate) & MsFor Respondent: Shri A.S. Yadav- Ld. CIT- DR
Section 133(6)Section 143(3)Section 36(1)(va)Section 68

…of ESI, Ld. AO was directed to verify the fact that the same was deposited on or before the due date of filing of return of income and allow the same in terms of decision of Hon’ble Jurisdictional High Court in CIT V/s Udaipur Dugdh Utpadak Sahkari Sangh Ltd. 35 Taxmann.com 616. The addition of unsecured loan raised from M/s Inox Buildcon Pvt. Ltd. was deleted since the loan as well as interest had already been repaid by the assessee in 03/05/2016 and the addition made on account of share application money u/s 68 from the said entity was already deleted. Aggrieved as aforesaid the revenue is in further appeal bef…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Jk International, Jaipur

In the result, the appeals filed by the Revenue is dismissed with

ITA 716/JPR/2018[2010-11]Status: DisposedITAT Jaipur02 Oct 2019AY 2010-11
For Appellant: Shri S.L. Poddar,, AdvocateFor Respondent: Shri Varinder Mehta, (JCIT) fu/kZkfjrh dh vksj ls@
Section 10ASection 115BSection 36(1)(va)Section 69C

…the due date of filing of return of income and therefore, no disallowance could be made on this account. Further, reliance has been placed on the decisions of Hon'ble Rajasthan High Court in the cae of CIT vs Udaipur Dugdh Utpadak Sahakari Sangh Ltd. (2013) 35 Taxmann.com 616 and also in the case of CIT vs State Bank of Bikaner and Jaipur 265 CTR 471. In view of the above decisions, I find that it is not disputed that the payments on account of ESI and PF have not been deposited by the appellant. 9.3 Further, in view of the above judgements of the Hon'ble Supreme Court which has been subsequently followed by t…

Frigorifico Allana Private Limited, Mumbai vs. Income Tax Officer 1(1)(4), Mumbai

ITA 925/MUM/2018[2013-14]Status: DisposedITAT Mumbai27 Jun 2019AY 2013-14

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri N. K. Pradhan, Am

For Appellant: Shri Apurva R. Shah, ARFor Respondent: Shri Rajeev Gubgotra, DR
Section 143(3)Section 14ASection 2(24)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI N. K. PRADHAN, AM आयकरअपीलसं./ I.T.A. No. 925/Mum/2018 (निर्धारणवर्ा / Assessment Year:2013-14) M/s Frigorifico Allana Pvt. ITO – 1(1)(4), बिधम/ Ltd. Allana house, Aayakar Bhavan, M.K. Allana Road, Colaba, Road, Vs. Mumbai-400 001. Mumbai-400 020. स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AAACF0681F (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ ITA. No. 1860/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14) DCIT – 1(1)(2), M/s Frigorifico Allana Pvt. बिधम/ Room No. 579, Aayakar Ltd. Allana…

M/S.Allianz Cornhill Information Services P. Ltd, Trivandrum vs. The DCIT, Trivandrum

In the result, ground Nos

ITA 489/COCH/2016[2012-13]Status: DisposedITAT Cochin24 May 2018AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Raghunathan S, AdvocateFor Respondent: Sri. Santhom Bose, CIT-DR
Section 143(2)Section 143(3)Section 144C(2)(b)Section 156Section 2Section 36(1)(va)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM IT(TP)A No.489/Coch/2016 : Asst.Year 2012-2013 M/s.Allianz Cornhill The Dy.Commissioner of Information Services Private Vs. Income-tax, Circle 2(1) Limited, Door No.3F, Trivandrum. Chandragiri Techno Park Campus Thiruvananthapuram Pin 695 581. PAN : AAECA1104C. (Appellant) (Respondent) SA No.60/Coch/2017 : Asst.Year 2012-2013 M/s.Allianz Cornhill The Dy.Commissioner of Information Services Private Vs. Income-tax, Circle 2(1) Limited, Door No.3F, Trivandrum. Chandragiri Techno Park Campus Thiruva…

DCIT, Cir -1(1), Kolkata vs. M/S. Lexicon Auto Limited, Kolkata

In the result, Grounds No

ITA 1354/KOL/2016[2008-09]Status: DisposedITAT Kolkata19 Feb 2018AY 2008-09

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2008-09

Section 143(3)

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member Assessment Year:2008-09 DCIT, Circle-1(1), M/s Lexicon Auto Ltd. बनाम / P-7, Chowringhee 40/B, Princep Street, V/s. Square, Room No.20, Kolkata-700 072 7th Floor, Kolkata-69 [PAN No.AAACL 4684 L] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Saurabh Kumar, Addl. CIT-DR अपीलाथ" क" ओर से/By Appellant Shri Arivind Agarwal, Advocate ""यथ" क" ओर से/By Respondent 07-02-2018 सुनवाई क" तार"ख/Date of Hearing घोषणा क" तार"ख/Da…

M/S. Kalinga Institute of Training for Security & Consultancy Services, Balasore vs. ITO, Ward-1, Balasore

In the result, both appeals of the assessee are allowed

ITA 436/CTK/2017[2012-13]Status: DisposedITAT Cuttack28 Dec 2017AY 2012-13
For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri D.K.Pradhan, DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER आयकर अपीऱ सं./ITA No.435&436/CTK/2017 (नििाारण वषा / Assessment Year :2011-2012 & 2012-2013) M/s Kalinga Institute of Training Vs. ITO, Ward-1 Balasore For Security & Consultancy Services, Brit Market Complex, 2nd Floor, Block-C, O.T. Road, Balasore-756001 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AAIFX 6549 E (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee by : Shri P.R.Mohanty, AR राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की…

M/S. Kalinga Institute of Training for Security & Consultancy Services, Balasore vs. ITO, Ward-1, Balasore

In the result, both appeals of the assessee are allowed

ITA 435/CTK/2017[2011-12]Status: DisposedITAT Cuttack28 Dec 2017AY 2011-12
For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri D.K.Pradhan, DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER आयकर अपीऱ सं./ITA No.435&436/CTK/2017 (नििाारण वषा / Assessment Year :2011-2012 & 2012-2013) M/s Kalinga Institute of Training Vs. ITO, Ward-1 Balasore For Security & Consultancy Services, Brit Market Complex, 2nd Floor, Block-C, O.T. Road, Balasore-756001 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AAIFX 6549 E (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee by : Shri P.R.Mohanty, AR राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की…

Assistant Commissioner of Income Tax, Circle-1, Kota vs. M/S Jainco Enterprises Pvt. Ltd., Kota

In the result, the appeal of the revenue stands dismissed

ITA 755/JPR/2017[2014-15]Status: DisposedITAT Jaipur26 Dec 2017AY 2014-15
For Appellant: NoneFor Respondent: Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@
Section 143(3)Section 145(3)Section 14ASection 2(24)(x)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh Hkkxpan] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 755/JP/2017 fu/kZkj.k o"kZ@Assessment Year: 2014-15 cuke Assistant Commissioner M/s Jainco Enterprises Pvt. Vs. of Income Tax, Ltd., 592, Welcome Tower, Circle-1, Kota. Dadabari, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCJ 6381 J vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri R.A. Verma (Addl.CIT) fu/kZkfjrh dh vksj ls@ Assessee by : N…

M/S. Powerware India Pvt. Ltd., Bhubaneswar vs. ITO, Ward-1(2), Bhubaneswar

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

ITA 206/CTK/2017[2012-13]Status: DisposedITAT Cuttack29 Nov 2017AY 2012-13

Bench: Shri N.S.Sainiआयकर अपीऱ सं./Ita No.206/Ctk/2017 (नििाारण वषा / Assessment Year :2012-2013) M/S Powerware India Pvt. Ltd. Vs. Ito, Ward-1(2), 6A, Zone-B, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar- 751010 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aaccp 1607 R (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri NoneFor Respondent: Shri D.K.Pradhan, DR
Section 194ASection 194CSection 36(1)(va)Section 40

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH CUTTACK BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER आयकर अपीऱ सं./ITA No.206/CTK/2017 (नििाारण वषा / Assessment Year :2012-2013) M/s Powerware India Pvt. Ltd. Vs. ITO, Ward-1(2), 6A, Zone-B, Mancheswar Bhubaneswar Industrial Estate, Bhubaneswar- 751010 स्थायी लेखा सं./जीआइआर सं./ PAN/GIR No. : AACCP 1607 R (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. निर्ााररती की ओर से /Assessee by : Shri None राजस्व की ओर से /Revenue by : Shri D.K.Pradhan, DR सुनवाई की तारीख / Date of Hearing : 28/11/2017 घोषणा की तारीख/Date of Prono…

Subhalaxmi Agencies Pvt. Ltd., Nayagarh vs. JCIT, Ramge-2, Bhubaneswar

In the result, appeal of the revenue is partly allowed and that of

ITA 132/CTK/2016[2011-12]Status: DisposedITAT Cuttack21 Nov 2017AY 2011-12

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri D.K.Pradhan, DR
Section 194ASection 194CSection 194JSection 40

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No. 132/CTK/2016: Asst. Year 2011-12 C.O.No.15/CTK/2016 (in ITA No.201/CTK/2016) Assessment Year: 2012-13 Subhalaxmi Agencies Pvt Vs. Joint Commissioner of Income Tax, Raagne-2, 3rd Ltd., At: Gopinathpur Sahi, PO: Rajsunakhala, Dist: floor, Aayakar Bhavan, Nayagarh. Rajaswa Vihar, Bhubaneswar. PAN/GIR No.AAJCS 7772 D (Appellant) .. ( Respondent) ITA No. 174 & 201/CTK/2016 Assessment Years : 2011-2012 & 2012-13 Joint Commissioner of Vs. Subhalaxmi Agencies P…