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.

Richhpal Singh Tyagi, Raipur vs. Assistant Commissioner of Income Tax-2(1), Bilaspur

In the result, the appeal filed by the assessee in ITA

ITA 15/RPR/2023[2017-18]Status: DisposedITAT Raipur28 Apr 2023AY 2017-18

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 15 & 16/Rpr/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Admpt5049D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ Ita No. 17/Rpr/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 Pan : Ahnpt2650H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax-4(1), Bilaspur (C.G.) A.Ys.2017-18 & 2018-19

For Appellant: Shri S.R. Rao, AdvocateFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)

…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 आयकर अपील सं./ ITA Nos. 15 & 16/RPR/2023 "नधा"रण वष" / Assessment Years: 2017-18 & 2018-19 Richhpal Singh Tyagi 865, Near Kargil Chowk Sunder Nagar, Raipur (C.G)-492 001 PAN : ADMPT5049D .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax-2(1), Bilaspur (C.G.) ……""यथ" / Respondent आयकर अपील सं./ ITA No. 17/RPR/2023 "नधा"रण वष" / Assessment Year: 2017-18 Deepak Tyagi 865, Near Kargil Chowk Sunder N…

Gujarat Mitra Private Limited, Surat vs. Asstt. Director Income Tax, CPC, Banglore

ITA 33/SRT/2023[2018-19]Status: DisposedITAT Surat27 Apr 2023AY 2018-19

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.32 & 33/Srt/2023 (िनधा"रणवष" / Assessment Years: (2017-18 & 2018-19) (Virtual Court Hearing) Gujarat Mitra Pvt. Ltd. Assistant Director Of Income Tax, Ward No.10, Soni Faliya, Chowk Centralized Processing Center, Vs. Bazar, Surat-395003 Bangalore-560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcg 2528 F (अपीलाथ" /Appellant ) (""थ" /Respondent)

For Appellant: Shri Eresh S.Dalal, C.AFor Respondent: Shri Vinod Kumar, Sr-.DR
Section 139(1)Section 143(1)(a)Section 154Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपील सं./ITA No.32 & 33/SRT/2023 (िनधा"रणवष" / Assessment Years: (2017-18 & 2018-19) (Virtual Court Hearing) Gujarat Mitra Pvt. Ltd. Assistant Director of Income Tax, Ward No.10, Soni Faliya, Chowk Centralized Processing Center, Vs. Bazar, Surat-395003 Bangalore-560500 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCG 2528 F (अपीलाथ" /Appellant ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee by : Shri Eresh S.Dalal, C.A राज"व क" ओर से /Respondent by : Shri Vinod Kumar, Sr-.DR सुनवाईकीतारीख/ Date of Hearing : 1…

Gujarat Mitra Private Limited, Surat vs. Asstt. Director Income Tax, CPC, Banglore

ITA 32/SRT/2023[2017-18]Status: DisposedITAT Surat27 Apr 2023AY 2017-18

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.32 & 33/Srt/2023 (िनधा"रणवष" / Assessment Years: (2017-18 & 2018-19) (Virtual Court Hearing) Gujarat Mitra Pvt. Ltd. Assistant Director Of Income Tax, Ward No.10, Soni Faliya, Chowk Centralized Processing Center, Vs. Bazar, Surat-395003 Bangalore-560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcg 2528 F (अपीलाथ" /Appellant ) (""थ" /Respondent)

For Appellant: Shri Eresh S.Dalal, C.AFor Respondent: Shri Vinod Kumar, Sr-.DR
Section 139(1)Section 143(1)(a)Section 154Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपील सं./ITA No.32 & 33/SRT/2023 (िनधा"रणवष" / Assessment Years: (2017-18 & 2018-19) (Virtual Court Hearing) Gujarat Mitra Pvt. Ltd. Assistant Director of Income Tax, Ward No.10, Soni Faliya, Chowk Centralized Processing Center, Vs. Bazar, Surat-395003 Bangalore-560500 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABCG 2528 F (अपीलाथ" /Appellant ) (""थ" /Respondent) "नधा"रती क" ओर से /Assessee by : Shri Eresh S.Dalal, C.A राज"व क" ओर से /Respondent by : Shri Vinod Kumar, Sr-.DR सुनवाईकीतारीख/ Date of Hearing : 1…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 350/JPR/2022[2018-19]Status: DisposedITAT Jaipur27 Apr 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 2(24)(x)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 349, 200 & 350/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2016-17, 2017-18 & 2018-19 cuke DCIT, Rajasthan Cooperative Dairy Vs. Circle-6, Federation Ltd. Jaipur. Saras Sankul, J.L.N. Marg, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAR 0278 A vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri Ajay Malik (CIT…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 349/JPR/2022[2016-17]Status: DisposedITAT Jaipur27 Apr 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 2(24)(x)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 349, 200 & 350/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2016-17, 2017-18 & 2018-19 cuke DCIT, Rajasthan Cooperative Dairy Vs. Circle-6, Federation Ltd. Jaipur. Saras Sankul, J.L.N. Marg, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAR 0278 A vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri Ajay Malik (CIT…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 200/JPR/2022[2017-18]Status: DisposedITAT Jaipur27 Apr 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 2(24)(x)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 349, 200 & 350/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2016-17, 2017-18 & 2018-19 cuke DCIT, Rajasthan Cooperative Dairy Vs. Circle-6, Federation Ltd. Jaipur. Saras Sankul, J.L.N. Marg, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAAR 0278 A vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri Ajay Malik (CIT…

Kay Switcgears India Private Limited, Kapurthala vs. Assistant Commissioner of Income Tax Circle-4, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 24/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…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.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. NFAC, Delhi/C/o Asstt. Pvt. Ltd. Factory Area, Commissioner of Income Jalandhar. Tax Circle-4, Jalandhar. [PAN: AAACE5057G] (Respondent) (Appellant) I.T.A. No.24/Asr/2023 Assessment Year: 2020-21 Kay Switchgears India Pvt. Ltd. Vs. NFAC, Delhi/ C/o Asstt. Factory Area, Jalandhar. Commissioner of Income [PAN: AAACK9954A] Tax Circle-4, Jalandhar. (Respondent) (Appellant) I.T.A. No.14/As…

Ess Ess Kay Engineering Compay Private Limited, Kapurthala vs. Assistant Commissioner of Income Tax Circle-4, Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 23/ASR/2023[2019-20]Status: DisposedITAT Amritsar11 Apr 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…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.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. NFAC, Delhi/C/o Asstt. Pvt. Ltd. Factory Area, Commissioner of Income Jalandhar. Tax Circle-4, Jalandhar. [PAN: AAACE5057G] (Respondent) (Appellant) I.T.A. No.24/Asr/2023 Assessment Year: 2020-21 Kay Switchgears India Pvt. Ltd. Vs. NFAC, Delhi/ C/o Asstt. Factory Area, Jalandhar. Commissioner of Income [PAN: AAACK9954A] Tax Circle-4, Jalandhar. (Respondent) (Appellant) I.T.A. No.14/As…

M. K Hotel & Resorts Limited, Amritsar vs. Deputy Commissioner of Income Tax Circle-1, Amritsar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

ITA 14/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

…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.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. NFAC, Delhi/C/o Asstt. Pvt. Ltd. Factory Area, Commissioner of Income Jalandhar. Tax Circle-4, Jalandhar. [PAN: AAACE5057G] (Respondent) (Appellant) I.T.A. No.24/Asr/2023 Assessment Year: 2020-21 Kay Switchgears India Pvt. Ltd. Vs. NFAC, Delhi/ C/o Asstt. Factory Area, Jalandhar. Commissioner of Income [PAN: AAACK9954A] Tax Circle-4, Jalandhar. (Respondent) (Appellant) I.T.A. No.14/As…

Shri Sachin Kapur, Jalandhar vs. Income Tax Officer Ward 3 (2), Jalandhar

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 261/ASR/2022[2018-19]Status: DisposedITAT Amritsar10 Apr 2023AY 2018-19

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

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

…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.261/Asr/2022 Assessment Year: 2018-19 Sachin Kapur Prop. M/s Kailash Vs. ADIT, CPC, Bangalore/ Autoworld 248-Model Town ITO, Ward 3(2), Jalandhar. Jalandhar. [PAN: AFZPK8204L] (Respondent) (Appellant) I.T.A. No.253/Asr/2022 Assessment Year: 2019-20 M/s Ramco Engg. Works, Sodal Vs. ITO, Ward 1(1), Road, Preet Nagar, Jalandhar. Jalandhar. Punjab. [PAN: AABFR1503L] (Respondent) (Appellant) Appellant by Sh. Vikas Bhagat, Adv. Respondent by Sh. Amit Jain, S…

M/S. Ramco Engg Works, Jalandhar vs. Income Tax Officer Ward- 1 (1), Jalandhar

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 253/ASR/2022[2019-20]Status: DisposedITAT Amritsar10 Apr 2023AY 2019-20

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

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

…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.261/Asr/2022 Assessment Year: 2018-19 Sachin Kapur Prop. M/s Kailash Vs. ADIT, CPC, Bangalore/ Autoworld 248-Model Town ITO, Ward 3(2), Jalandhar. Jalandhar. [PAN: AFZPK8204L] (Respondent) (Appellant) I.T.A. No.253/Asr/2022 Assessment Year: 2019-20 M/s Ramco Engg. Works, Sodal Vs. ITO, Ward 1(1), Road, Preet Nagar, Jalandhar. Jalandhar. Punjab. [PAN: AABFR1503L] (Respondent) (Appellant) Appellant by Sh. Vikas Bhagat, Adv. Respondent by Sh. Amit Jain, S…

Smt Pushplata Chandrawat, Indore vs. The DCIT CPC, Banglore

In the result, the appeal of the assessee is dismissed

ITA 180/IND/2022[2018-19]Status: DisposedITAT Indore06 Apr 2023AY 2018-19

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 Smt. Pushplata Chandrawat, V. The Deputy Commissioner Of Income Tax, Cpc, Bangalore. House No. 34-Bg, Scheme No. 74-C, Vijay Nagar, Indore Pan-Adapc8144L (Appellant) (Respondent) Assessee By: Anil Kumar Garg & Arpit Gaur, Ca Respondent By: Sh. Ashish Porwal, Sr. Dr Date Of Hearing: 01.03.2023 Date Of Pronouncement: 06.03.2023

For Appellant: Anil Kumar Garg & Arpit Gaur, CAFor Respondent: Sh. Ashish Porwal, Sr. DR
Section 12ASection 138Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2018-19 Smt. Pushplata Chandrawat, v. The Deputy Commissioner of Income Tax, CPC, Bangalore. House No. 34-BG, Scheme No. 74-C, Vijay Nagar, Indore PAN-ADAPC8144L (Appellant) (Respondent) Assessee by: Anil Kumar Garg & Arpit Gaur, CA Respondent by: Sh. Ashish Porwal, Sr. DR Date of hearing: 01.03.2023 Date of pronouncement: 06.03.2023 O R D E R SHRI VIJAY PAL RAO, J.M.: This appeal by the assessee is directed against the order dated 23rd, May, 2021 of CI…

M/S Laurels School and Management Institution P.Ltd., Indore vs. DCIT 1(1), Indore

In the result, the appeal of the assessee is dismissed

ITA 137/IND/2022[2018-19]Status: DisposedITAT Indore06 Apr 2023AY 2018-19

Bench: Shri.Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2018-19 M/S. Laurels School & V. The Deputy Commissioner Of Income Tax, Cpc, Bangalore. Management Institutions Pvt. Ltd. 7, Press Complex, A.B. Road, Behind Dainik Bhaskar Press, Indore. Pan-Aaacl4970D (Appellant) (Respondent) Assessee By: Anil Kumar Garg & Arpit Gaur, Ca Respondent By: Sh. Ashish Porwal, Sr. Dr Date Of Hearing: 01.03.2023 Date Of Pronouncement: 06.04.2023

For Appellant: Anil Kumar Garg & Arpit Gaur, CAFor Respondent: Sh. Ashish Porwal, Sr. DR
Section 12ASection 138Section 143(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Laurels School and v. The Deputy Commissioner of Income Tax, CPC, Bangalore. Management Institutions Pvt. Ltd. 7, Press Complex, A.B. Road, Behind Dainik Bhaskar Press, Indore. PAN-AAACL4970D (Appellant) (Respondent) Assessee by: Anil Kumar Garg & Arpit Gaur, CA Respondent by: Sh. Ashish Porwal, Sr. DR Date of hearing: 01.03.2023 Date of pronouncement: 06.04.2023 O R D E R SHRI VIJAY PAL RAO, J.M.: This appeal by the assessee is directed ag…

M/S Beltex Rubber India, Jalandhar vs. Income Tax Officer Ward- 1 (1), Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 9/ASR/2023[2019-20]Status: DisposedITAT Amritsar17 Mar 2023AY 2019-20

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

Section 143(1)Section 250o

…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. Nos. 8 & 9/Asr/2023 Assessment Year: 2018-19 & 2019-20 M/s Beltex Rubber India, New Vs. ITO, Ward-1(1), colony, Aman Nagar, Jalandhar, Jalandhar. Punjab. [PAN: AAAFB6664R] (Respondent) (Appellant) Appellant by None: (Written submission) Respondent by Sh. Prashant Singh, Sr. DR Date of Hearing 13.03.2023 Date of Pronouncement 17 .03.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeals of the assessee are directed against the order of the ld. Commissio…

M/S Beltex Rubber India, Jalandhar vs. Income Tax Officer Ward - 1 (1), Jalandhar

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

ITA 8/ASR/2023[2018-19]Status: DisposedITAT Amritsar17 Mar 2023AY 2018-19

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

Section 143(1)Section 250o

…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. Nos. 8 & 9/Asr/2023 Assessment Year: 2018-19 & 2019-20 M/s Beltex Rubber India, New Vs. ITO, Ward-1(1), colony, Aman Nagar, Jalandhar, Jalandhar. Punjab. [PAN: AAAFB6664R] (Respondent) (Appellant) Appellant by None: (Written submission) Respondent by Sh. Prashant Singh, Sr. DR Date of Hearing 13.03.2023 Date of Pronouncement 17 .03.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeals of the assessee are directed against the order of the ld. Commissio…

K M Automobiles, Korba vs. Income Tax Officer -1, Korba

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

ITA 100/RPR/2021[2015-16]Status: DisposedITAT Raipur06 Mar 2023AY 2015-16

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No. 100/Rpr/2021 "नधा"रण वष" / Assessment Year : 2015-16 K M Automobiles Plot No.187, Transport Nagar, Korba, Chhatisgarh-495 677 Pan: Aanfk0386L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1, Korba (C.G.) ……""यथ" / Respondent

For Appellant: NoneFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(3)Section 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 DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 100/RPR/2021 "नधा"रण वष" / Assessment Year : 2015-16 K M Automobiles Plot No.187, Transport Nagar, Korba, Chhatisgarh-495 677 PAN: AANFK0386L .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1, Korba (C.G.) ……""यथ" / Respondent Assessee by : None Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 23.01.2023 घोषणा क" तार"ख / Date of Pronouncement : 06.03.2023 2 K M Auto…

M/S Tesla Transformers (India) Ltd, Bhopal vs. ACIT 3(1) Bhopal, Bhopal

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

ITA 190/IND/2022[2020-21]Status: DisposedITAT Indore02 Mar 2023AY 2020-21

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Tesla Transformers Acit 3(1) (India) Ltd. Bhopal Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aagct 8705 J Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.02.2023 Date Of Pronouncement 02.03.2023

Section 115BSection 143(1)

…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. Tesla Transformers ACIT 3(1) (India) Ltd. Bhopal Vs. Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AAGCT 8705 J Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 28.02.2023 Date of Pronouncement 02.03.2023 O R D E R Per Vijay Pal Rao, JM: This appeal by the assessee is directed against the order dated 03.06.2022 of Ld. Commissioner of Income Tax (Appeals) (in short Ld. CIT(A), National Faceless…

Tempo Automobiles (P) Ltd, New Delhi vs. DCIT CPC, Bangalore

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

ITA 1836/DEL/2020[2018-19]Status: DisposedITAT Delhi24 Feb 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad & Dr. B.R.R. Kumar

For Appellant: None
Section 143(1)Section 36(1)(va)Section 40A(7)

…I.T.A. No. 1836/Del/2020 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “H” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND Dr. B.R.R. KUMAR, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No. 1836/Del/2020 िनधा"रणवष"/Assessment Year : 2018-19 M/s. Tempo Automobiles DCIT, बनाम Pvt. Ltd., CPC, Vs. 419-A, World Trade Centre, Bangalore. Barakhamba Lane, New Delhi – 110 001. PAN No. AABCT5842P अपीलाथ"/ Appellant ""यथ"/ Respondent िनधा"रतीक"ओरसे / Assessee by : None; राज"कीओरसे / Department by Shri Sumit Kumar Verma, Sr. D. R.; सुनवाईक"तारीख/ Date of hearing 05.01.2023 : उ"ोषणाक"तारीख/Pronouncement 24.02.202…

Anjani Kumar Dwivedi, Durg vs. Assistant Director of Income Tax, CPC, Bangalore

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

ITA 98/RPR/2021[2018-19]Status: DisposedITAT Raipur20 Feb 2023AY 2018-19

Bench: Shri Ravish Sood & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No. 98/Rpr/2021 "नधा"रण वष" / Assessment Year : 2018-19 Anjani Kumar Dwivedi Qtr. No. Lc 6/D, Street No.18, Camp-1, Bhilai, Dist. Durg (C.G.)-490 023 Pan: Aigpd3229G .......अपीलाथ" / Appellant बनाम / V/S. The Asstt. Director Of Income Tax, Cpc, Bengaluru ……""यथ" / Respondent

For Appellant: None (Written submission)For Respondent: Shri Gitesh Kumar, Sr. DR
Section 139(1)Section 143(1)Section 154Section 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 DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 98/RPR/2021 "नधा"रण वष" / Assessment Year : 2018-19 Anjani Kumar Dwivedi QTR. No. LC 6/D, Street No.18, Camp-1, Bhilai, Dist. Durg (C.G.)-490 023 PAN: AIGPD3229G .......अपीलाथ" / Appellant बनाम / V/s. The Asstt. Director of Income Tax, CPC, Bengaluru ……""यथ" / Respondent Assessee by : None (Written submission) Revenue by : Shri Gitesh Kumar, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 01.12.2022 घोषणा क" तार"ख…

United Security Solution Pvt Ltd, New Delhi vs. DCIT CPC Ward- 27(1), New Delhi

In the result, appeal of the assessee is dismissed

ITA 535/DEL/2021[2018-19]Status: DisposedITAT Delhi07 Feb 2023AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Pradip Kumar Kedia

For Appellant: N o n e
Section 143(1)Section 2(24)(x)Section 34(1)(iv)Section 36Section 36(1)(va)Section 43B

…I.T.A. No. 535/Del/2021 IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “H” : DELHI ] BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER, AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER आ.अ.सं./ I.T.A No. 535/Del/2021 िनधा"रणवष"/ Assessment Year: 2018-19. United Security Solution DCIT, बनाम Pvt. Ltd., CPC Vs. C/o. Kapil Goel, Advocate, Ward : 27 (1), F-26/124, Sector : 7, New Delhi. Rohini, Delhi – 110 085. PAN No. AABCU7718B अपीलाथ" / Appellant ""यथ" / Respondent िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by Shri R. K. Jain, Sr. D. R.; : 07/02/2023 सुनवाईक"तारीख/ Date of hearing : 07…