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.

M/S Tarun Construction Company, Ward No.24, Near Bhagat Singh Chowk, Suratgarh vs. CPC, Bangalore/ ITO, Ward-1, Sriganganagar

In the result, appeals are dismissed

ITA 109/JODH/2023[2019-20]Status: DisposedITAT Jodhpur21 Sept 2023AY 2019-20

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH ‘DB’, JODHPUR BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND DR. BRR KUMAR, ACCOUNTANT MEMBER ITA Nos. 108 & 109/Jodh/2023 Assessment Years: 2018-19 & 2019-20 (Through Virtual Mode) M/s. Tarun Construction Co., Versus Income-tax Officer, Ward No. 24, Near Bhagat Singh Ward-1(1), Sriganganagar. Chowk, Suratgarh. PAN: AAIFT5316J (Appellant) (Respondent) Assessee by : Sh. P.C. Parwal, C.A. Revenue by : Sh. Rajeev Mohan, JCIT-DR Date of hearing : 18.09.2023 Date of pronouncement: 21.09.2023 ORDER These appeals are by the assessee against two separate orders, passe…

M/S Tarun Construction Company, Ward No.24, Near Bhagat Singh Chowk, Suratgarh vs. CPC, Bangalore/ ITO, Ward-1, Sriganganagar

In the result, appeals are dismissed

ITA 108/JODH/2023[2018-19]Status: DisposedITAT Jodhpur21 Sept 2023AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

For Appellant: Sh. P.C. Parwal, C.AFor Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 10ASection 139Section 142Section 143(1)Section 143(1)(a)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH ‘DB’, JODHPUR BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND DR. BRR KUMAR, ACCOUNTANT MEMBER ITA Nos. 108 & 109/Jodh/2023 Assessment Years: 2018-19 & 2019-20 (Through Virtual Mode) M/s. Tarun Construction Co., Versus Income-tax Officer, Ward No. 24, Near Bhagat Singh Ward-1(1), Sriganganagar. Chowk, Suratgarh. PAN: AAIFT5316J (Appellant) (Respondent) Assessee by : Sh. P.C. Parwal, C.A. Revenue by : Sh. Rajeev Mohan, JCIT-DR Date of hearing : 18.09.2023 Date of pronouncement: 21.09.2023 ORDER These appeals are by the assessee against two separate orders, passe…

On Door Concepts P Ltd, Bhopal vs. DCIT/ACIT 3(1), Bhopal

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

ITA 13/IND/2022[2017-18]Status: DisposedITAT Indore14 Sept 2023AY 2017-18

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

Section 143(3)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 ITA No.12 & 13/Ind/2022 (Assessment Years:2016-17 & 2017-18 ) On Door Concepts Pvt. Ltd. DCIT/ACIT 3(1) Survey No.352/9, Phoniex Bhopal Corporate Park Hosshangabad Vs. Road Bhopal (Appellant / Assessee) (Revenue) PAN: AACCO0825C Assessee by Ms. Nisha Lahoti, AR Revenue by None Date of Hearing 13.09.2023 Date of Pronouncement 14.09.2023 O R D E R Per Vijay Pal Rao, JM: These two appeals by the Assesse are directed against two separa…

On Door Concepts P Ltd, Bhopal vs. DCIT/ACIT 3(1), Bhopal

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

ITA 12/IND/2022[2016-17]Status: DisposedITAT Indore14 Sept 2023AY 2016-17

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

Section 143(3)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 ITA No.12 & 13/Ind/2022 (Assessment Years:2016-17 & 2017-18 ) On Door Concepts Pvt. Ltd. DCIT/ACIT 3(1) Survey No.352/9, Phoniex Bhopal Corporate Park Hosshangabad Vs. Road Bhopal (Appellant / Assessee) (Revenue) PAN: AACCO0825C Assessee by Ms. Nisha Lahoti, AR Revenue by None Date of Hearing 13.09.2023 Date of Pronouncement 14.09.2023 O R D E R Per Vijay Pal Rao, JM: These two appeals by the Assesse are directed against two separa…

Shri Kamlesh Sen, Bhopal vs. The CIT (A) NFAC, Delhi

In the result, the appeal of assessee is dismissed

ITA 98/IND/2023[2018-19]Status: DisposedITAT Indore05 Sept 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanishri Kamlesh Sen Nfac 55, Saluja Complex Delhi Vs. M.P. Nagar-1 Bhopal (Appellant / Assessee) (Revenue) Pan: Bejps 5672C Assessee By Shri Ashish Goyal & Shri N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 04.09.2023 Date Of Pronouncement 05.09.2023

Section 139(1)Section 143(1)Section 143(3)Section 2(24)(x)Section 246ASection 250Section 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 Shri Kamlesh Sen NFAC 55, Saluja Complex Delhi Vs. M.P. Nagar-1 Bhopal (Appellant / Assessee) (Revenue) PAN: BEJPS 5672C Assessee by Shri Ashish Goyal & Shri N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 04.09.2023 Date of Pronouncement 05.09.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 21.02.2023 of Commissioner of Income Tax(Appeal), National Faceles…

Vishwaranjan Prasad Singh, Bhopal vs. DCIT, CPC, Bangaluru

In the result, the appeal of assessee is dismissed

ITA 24/IND/2023[2020-21]Status: DisposedITAT Indore31 Aug 2023AY 2020-21

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanivishwaranjan Prasad Singh Dcit-Cpc Prop World Wide Security Org, Bangalore Vs. H 203, Baghmugalia Extension Bhopal (Appellant / Assessee) (Revenue) Pan: Acpps 7520Q Assessee By Shri S.S. Deshpandey, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.08.2023 Date Of Pronouncement 31.08.2023

Section 139Section 143Section 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 Vishwaranjan Prasad Singh DCIT-CPC Prop World Wide Security ORG, Bangalore Vs. H 203, Baghmugalia Extension Bhopal (Appellant / Assessee) (Revenue) PAN: ACPPS 7520Q Assessee by Shri S.S. Deshpandey, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 31.08.2023 Date of Pronouncement 31.08.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 03.11.2022 of Commissioner of Income T…

Bec Projects Ltd., Bhilai vs. Deputy Commissioner of Income Tax-1(1), Bhilai

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

ITA 6/RPR/2023[2014-15]Status: DisposedITAT Raipur09 Aug 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 06/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Bec Projects Limited 4/5, Industrial Estate, Bhilai (C.G.)-490 020 Pan : Aaacb9275H .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri Nilesh Jain, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(2)Section 143(3)Section 2(24)(x)Section 34(1)(iv)Section 36Section 36(1)(va)Section 438Section 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. 06/RPR/2023 "नधा"रण वष" / Assessment Year : 2014-15 BEC Projects Limited 4/5, Industrial Estate, Bhilai (C.G.)-490 020 PAN : AAACB9275H .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri Nilesh Jain, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 09.08.2023 घोषणा क" तार"ख / Date of Pronou…

Assistant Commissioner of Income Tax (Central Circle)-1, Raipur vs. M/S. Chhattisgarh Steel & Power Limited, Raipur

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

ITA 96/RPR/2021[2011-12]Status: DisposedITAT Raipur01 Aug 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./ Ita No. 96/Rpr/2021 "नधा"रण वष" / Assessment Year : 2011-12

For Appellant: Ms. Puja Bajaj, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 14A

…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. 96/RPR/2021 "नधा"रण वष" / Assessment Year : 2011-12 The Assistant Commissioner of Income Tax (Central Circle)-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Chhattisgarh Steel & Power Limited 142, Sahid Smarak, G.E. Road, Raipur (C.G.) PAN: AACCC7479G ……""यथ" / Respondent Assessee by : Ms. Puja Bajaj, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 05.06.2023 घोषणा…

Reloy Shield Private Limited, New Delhi vs. DCIT, Circle-19(1), Delhi

In the result, appeal of the assessee is dismissed

ITA 972/DEL/2023[2020-21]Status: DisposedITAT Delhi27 Jul 2023AY 2020-21

Bench: Shri Challa Nagendra Prasad, S.M.C.

For Appellant: C. A
Section 143(1)(a)Section 2Section 36(1)(va)Section 43BSection 44A

…I.T.A. No. 972/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “S.M.C.” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, S.M.C. आ.अ.सं./ I.T.A No. 972/Del/2023 िनधा"रणवष"/ Assessment Year: 2020-21. Reloy Shield Private Limited, DCIT, बनाम 506/2, 1st Floor, Deoli, Circle : 19 (1), Vs. New Delhi – 110 062. New Delhi. PAN No. AAGCR6006E अपीलाथ" / Appellant ""यथ" / Respondent Shri Anshul Rana, िनधा"रतीक"ओरसे /Assessee by : C. A.; Shri Om Parkash, राज"वक"ओरसे / Department by Sr. D. R.; : सुनवाईक"तारीख/ Date of hearing : 13/07/2023 27/07/2023 उ"ोषणाक"तारीख/Pronouncement on : आदेश / O R D…

Assistant Commissioner of Income Tax, (Central)-I, Raipur vs. Mesers Chhattisgarh Steel & Power Limited, Raipur

In the result, appeal of the revenue in ITA No

ITA 92/RPR/2020[2013-14]Status: DisposedITAT Raipur18 Jul 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.91 & 92/Rpr/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) Pan : Aaccc7479G ……""यथ" / Respondent

For Appellant: Ms. Puja Bajaj, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 14ASection 40

…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.91 & 92/RPR/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) PAN : AACCC7479G ……""यथ" / Respondent Assessee by : Ms. Puja Bajaj, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing :05.0…

Assistant Commissioner of Income Tax (Central)-I, Raipur vs. Mesers Chhattisgarh Steel & Power Limited, Raipur

In the result, appeal of the revenue in ITA No

ITA 91/RPR/2020[2012-13]Status: DisposedITAT Raipur18 Jul 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.91 & 92/Rpr/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner Of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) Pan : Aaccc7479G ……""यथ" / Respondent

For Appellant: Ms. Puja Bajaj, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(2)Section 143(3)Section 14ASection 40

…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.91 & 92/RPR/2020 "नधा"रण वष" / Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner of Income Tax, Central Circle-1, Raipur (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Chhattisgarh Steel & Power Limited. 142, Sahid Smarak, G.E Road, Raipur (C.G.) PAN : AACCC7479G ……""यथ" / Respondent Assessee by : Ms. Puja Bajaj, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing :05.0…

M/S. Raj Pipes, Rajnandgaon vs. Assistant Commissioner of Income Tax, Circle- 1(1), Raipur

ITA 150/RPR/2022[2018-19]Status: DisposedITAT Raipur04 Jul 2023AY 2018-19

Bench: Shri Ravish Sood

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri Choudhary N.C. Roy, Sr. DR
Section 36(1)(va)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. 1. 150/RPR/2022 M/s. Raj Pipes The ACIT, Circle- 2018-19 Sadar Bazar 1(1), Raipur Rajnandgaon-491 441 PAN: AAHFR6568H Assessee by : Shri Nikhilesh Begani, CA Revenue by : Shri Choudhary N.C. Roy, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 26.06.2023 घोषणा क" तार"ख / Date of Pronouncement : 04.07.2023 आदेश / ORDER PER RAVISH SOOD, JM Before proceeding with th…

Chhattisgarh State Power Transmission Company Ltd, Raipur vs. Assistant Commissioner of Income Tax-4(1), Raipur

In the result, the appeal of the assessee in ITA No

ITA 81/RPR/2020[2011-12]Status: DisposedITAT Raipur04 Jul 2023AY 2011-12

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.81/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 Chhattisgarh State Power Transmission Company Ltd. Executive Director (Fin.), Csptcl, Second Floor, Sldc Building, Cseb Office Campus, Danginiya Raipur-492 013 (C.G.) Pan : Aadcc5773E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 143(2)Section 143(3)

…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.81/RPR/2020 "नधा"रण वष" / Assessment Year : 2011-12 Chhattisgarh State Power Transmission Company Ltd. Executive Director (Fin.), CSPTCL, Second Floor, SLDC Building, CSEB Office Campus, Danginiya Raipur-492 013 (C.G.) PAN : AADCC5773E .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-4(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No.143/RPR/2019 "नधा"रण वष" / A…

Chhattisgarh State Power Transmission Company Limited, Raipur vs. Assistant Commissioner of Income Tax, Circle-4(1), Raipur

In the result, the appeal of the assessee in ITA No

ITA 143/RPR/2019[2012-13]Status: DisposedITAT Raipur04 Jul 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.81/Rpr/2020 "नधा"रण वष" / Assessment Year : 2011-12 Chhattisgarh State Power Transmission Company Ltd. Executive Director (Fin.), Csptcl, Second Floor, Sldc Building, Cseb Office Campus, Danginiya Raipur-492 013 (C.G.) Pan : Aadcc5773E .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-4(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 143(2)Section 143(3)

…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.81/RPR/2020 "नधा"रण वष" / Assessment Year : 2011-12 Chhattisgarh State Power Transmission Company Ltd. Executive Director (Fin.), CSPTCL, Second Floor, SLDC Building, CSEB Office Campus, Danginiya Raipur-492 013 (C.G.) PAN : AADCC5773E .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-4(1), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No.143/RPR/2019 "नधा"रण वष" / A…

S.S.Flexi Pack Private Limited, Raipur vs. ACIT-Circle-1(1), Raipur

ITA 97/RPR/2021[2018-19]Status: DisposedITAT Raipur03 Jul 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.97/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 S.S. Flexi Pack Private Limited Near Barkha Hotel, Station Road, Raipur (C.G.)-492 001 Pan: Aahcs3562K .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent

For Appellant: NoneFor Respondent: Shri S. K. Meena, CIT-DR
Section 143(1)Section 36(1)(va)Section 43Section 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.97/RPR/2021 "नधा"रण वष" / Assessment Year : 2018-19 S.S. Flexi Pack Private Limited Near Barkha Hotel, Station Road, Raipur (C.G.)-492 001 PAN: AAHCS3562K .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-1(1), Raipur (C.G.) ……""यथ" / Respondent Assessee by : None Revenue by : Shri S. K. Meena, CIT-DR सुनवाई क" तार"ख / Date of Hearing : 13.06.2023 घोषणा क" तार"ख / Date of P…

Chhattisgarh State Power Generation Co. Ltd., Raipur vs. Dy. Commissioner of Income Tax-1(1), Raipur

In the result, the appeal of the assessee in ITA No

ITA 24/RPR/2022[2018-19]Status: DisposedITAT Raipur15 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.16/Rpr/2017 "नधा"रण वष" / Assessment Year : 2009-10 Chhattisgarh State Power Generation Company Ltd. O/O. Executive Director-Finance Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.24/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Chhattisgarh State Power Generation Company Ltd. Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 143(2)Section 143(3)Section 32

…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.16/RPR/2017 "नधा"रण वष" / Assessment Year : 2009-10 Chhattisgarh State Power Generation Company Ltd. O/o. Executive Director-Finance Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) PAN : AADCC5772F .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No.24/RPR/2022 "नधा"रण वष" / Assessment Year : 2018-…

The Chhattisgarh State Power Generation Company Limited, Raipur, Raipur (Cg) vs. The Asstt. Commissioner of Income Tax 1(2), Raipur, Raipur (Cg)

In the result, the appeal of the assessee in ITA No

ITA 16/BIL/2017[2009-10]Status: DisposedITAT Raipur15 Jun 2023AY 2009-10

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.16/Rpr/2017 "नधा"रण वष" / Assessment Year : 2009-10 Chhattisgarh State Power Generation Company Ltd. O/O. Executive Director-Finance Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / Ita No.24/Rpr/2022 "नधा"रण वष" / Assessment Year : 2018-19 Chhattisgarh State Power Generation Company Ltd. Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) Pan : Aadcc5772F .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri V.K Singh, CIT-DR
Section 143(2)Section 143(3)Section 32

…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.16/RPR/2017 "नधा"रण वष" / Assessment Year : 2009-10 Chhattisgarh State Power Generation Company Ltd. O/o. Executive Director-Finance Ground Floor, Vidyut Seva Bhawan, Daganiya, Raipur-492 001 (C.G.) PAN : AADCC5772F .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-1(2), Raipur (C.G.) ……""यथ" / Respondent आयकर अपील सं. / ITA No.24/RPR/2022 "नधा"रण वष" / Assessment Year : 2018-…

Gayatri Construction, Raigarh vs. Income Tax Officer, Ward-1, Raigarh

ITA 9/RPR/2022[2019-20]Status: DisposedITAT Raipur12 Jun 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…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 Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 1. 67/RPR/2019 N.R Wires Private The DCIT, Circle- 2013-14 Limited 1(1), Bhilai (C.G) 20, Light Industrial Area, Bhilai (C.G.) PAN : AAACN7560R Assessee by : Shri Abhishek Mahawar, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 2. 76/RPR/2022 Mutyala Mohan The ACIT, Circle- 2018-19 Qr. No. B, Block 1(1), Bhilai N…

Gayatri Construction, Raigarh vs. Income Tax Officer, Ward-1, Raigarh

ITA 8/RPR/2022[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…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 Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 1. 67/RPR/2019 N.R Wires Private The DCIT, Circle- 2013-14 Limited 1(1), Bhilai (C.G) 20, Light Industrial Area, Bhilai (C.G.) PAN : AAACN7560R Assessee by : Shri Abhishek Mahawar, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 2. 76/RPR/2022 Mutyala Mohan The ACIT, Circle- 2018-19 Qr. No. B, Block 1(1), Bhilai N…

Mutyala Mohan, Bhilai vs. Assistant Commissioner of Income Tax, Circle-1(1), Bhilai

ITA 76/RPR/2022[2018-19]Status: DisposedITAT Raipur12 Jun 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

…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 Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 1. 67/RPR/2019 N.R Wires Private The DCIT, Circle- 2013-14 Limited 1(1), Bhilai (C.G) 20, Light Industrial Area, Bhilai (C.G.) PAN : AAACN7560R Assessee by : Shri Abhishek Mahawar, CA Revenue by : Shri V.K Singh, CIT-DR Sl. ITA No. Name of Appellant Name of Asst. No. Respondent Year 2. 76/RPR/2022 Mutyala Mohan The ACIT, Circle- 2018-19 Qr. No. B, Block 1(1), Bhilai N…