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.

B4S Solution P.Ltd, Ghaziabad vs. ACIT, Circle-4(2), New Delhi

In the result, Appeal filed by the assessee is dismissed

ITA 2187/DEL/2022[2018-19]Status: DisposedITAT Delhi06 Feb 2023AY 2018-19

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar U.S.

For Appellant: Shri Abhishek AgarwalFor Respondent: Shri Kanv Bali
Section 10(34)Section 139(1)Section 143(1)(a)Section 154Section 2(24)Section 3Section 36Section 36(1)(va)

…1 M/s. B4S Solution P. Ltd., G’bad IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 2187/DEL/2022 (A.Y 2018-19) B4S Solution Pvt. Ltd., Vs. ACIT, Ch. No. 206-207, Circle : 4 (2) Ansal Satyam, RDC, New Delhi. Raj Nagar, Ghaziabad, Uttar Pradesh – 201 002. (RESPONDENT) PAN No. AABCB4705D (APPELLANT) Assessee by : Shri Abhishek Agarwal, Advocate; Department by: Shri Kanv Bali, Sr. D.R.; Date of Hearing 23.01.2023 Date of Pronouncement 06 .02.2023 ORDER PER YOGESH KUMAR U.S., JM This…

Prisma, Moradabad vs. ITO, Ward-1(1), Moradabad

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

ITA 1197/DEL/2022[2018-19]Status: DisposedITAT Delhi31 Jan 2023AY 2018-19

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

For Appellant: N o n e
Section 139(1)Section 36(1)(va)Section 43B

…I.T.A. No. 1197/Del/2022 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. 1197/Del/2022 िनधा"रणवष"/ Assessment Year: 2018-19. Prisma, Income Tax Officer, बनाम Behind Hotel 24, Ward : 1 (1), Vs. Delhi Road, Moradabad, Moradabad. Uttar Pradesh – 244 001. PAN No. AARFP4612N अपीलाथ" / Appellant ""यथ" / Respondent िनधा"रतीक"ओरसे /Assessee by : N o n e; राज"वक"ओरसे / Department by Ms. Indu Bala Saini, Sr. D. R.; : 30/11/2022 सुनवाईक"तारीख/ Date of hearing : 31/01/2023 उ"ोषणाक"तारीख/Pronouncement on : आदेश / O R D…

Navodia Times Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-1, Jalandhar

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

ITA 192/ASR/2022[2018-19]Status: DisposedITAT Amritsar31 Jan 2023AY 2018-19

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

Section 139(1)Section 143Section 143(1)Section 234CSection 250oSection 36

…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.192/Asr/2022 Assessment Year: 2018-19 Navodaya Times Private Ltd. Vs. Dy. Commissioner of Civil Lines, Jalandhar, Punjab. Income Tax, Circle-1, [PAN: AAECN9393A] Jalandhar. (Respondent) (Appellant) Appellant by Sh. Sandeep Vijh, CA Respondent by Ms. Priyanka Singla, Sr. DR Date of Hearing 26.12.2022 Date of Pronouncement 31.01.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Commissione…

Assistant Commissioner of Income Tax, Circle, Korba vs. M/S. Dee Vee Project Ltd., Korba

In the result, appeal of the revenue is allowed/partly allowed for statistical purposes in terms of our aforesaid observations

ITA 69/RPR/2018[2014-15]Status: DisposedITAT Raipur23 Jan 2023AY 2014-15

Bench: Shri Ravish Sood & Shri G D Padmahshaliआयकर अपील सं. / Ita No.69/Rpr/2018 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner Of Income-Tax, Circle, Korba (C.G.) .......अपीलाथ" / Appellant बनाम / V/S. M/S. Dee Vee Project Ltd. First Floor, Vikas Complex, P.H. Road, Korba (C.G.) Pan : Aaecd4619B ……""यथ" / Respondent

For Appellant: Shri Prakash Chand Agrawal, CAFor Respondent: Shri G.N Singh, Sr. DR
Section 143(2)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 SHRI G D PADMAHSHALI, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.69/RPR/2018 "नधा"रण वष" / Assessment Year : 2014-15 The Assistant Commissioner of Income-tax, Circle, Korba (C.G.) .......अपीलाथ" / Appellant बनाम / V/s. M/s. Dee Vee Project Ltd. First Floor, Vikas Complex, P.H. Road, Korba (C.G.) PAN : AAECD4619B ……""यथ" / Respondent Assessee by : Shri Prakash Chand Agrawal, CA Revenue by : Shri G.N Singh, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 22.11.2022 घोषणा क" तार"…

Shri Dharmendra Hirubhai Patel, Surat vs. Dy. Commissioner of Income Tax, CPC, Bangluru, Surat

In the result, appeal filed by assessee is allowed for statistical purposes

ITA 139/SRT/2021[2018-19]Status: DisposedITAT Surat10 Jan 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.139/Srt/2021 Assessment Year: (2018-19) (Physical Court Hearing) Dharmendra Hirubhai Patel, Vs. The Dcit, Cpc, Motawada Steet, At & Po. Hazira, Bangluru. Tal: Choryasi, Surat – 394270. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amhpp6575A (Appellant) (Respondent) Assessee By Shri Deven Kapadia, Ar Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 04/01/2023 10/01/2023 Date Of Pronouncement

Section 143(1)Section 2(24)Section 3Section 36Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.139/SRT/2021 Assessment Year: (2018-19) (Physical Court Hearing) Dharmendra Hirubhai Patel, Vs. The DCIT, CPC, Motawada Steet, At & Po. Hazira, Bangluru. Tal: Choryasi, Surat – 394270. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AMHPP6575A (Appellant) (Respondent) Assessee by Shri Deven Kapadia, AR Respondent by Shri Vinod Kumar, Sr. DR Date of Hearing 04/01/2023 10/01/2023 Date of Pronouncement आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the assessee, pertaining to Asse…

Hotel Miramar, Daman vs. Assistnt Commissioner of Income Tax, Vapi

In the result, appeal filed by the assessee is dismissed

ITA 129/SRT/2021[2017-18]Status: DisposedITAT Surat29 Dec 2022AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.129/Srt/2021 "नधा"रणवष"/Assessment Year: (2017-18) (Virtual Court Hearing) Hotel Miramar, Vs. The Acit, Vapi Circle, Devka Beach, Nani Daman, Vapi. Daman – 396210, Daman & Diu (U.T). (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabfh5561Q Assessee By Shri Kaushani Shah Proxy Ca For Shri Hardik Vora, Ar Respondent By Shri Vinod Kumar, Sr.Dr Date Of Hearing 19/12/2022 Date Of Pronouncement 29/12/2022 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2017-18, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), [In Short “The Ld. Cit(A)”], National Faceless Appeal Centre [In Short ‘The Nfac’], Delhi, Which In Turn Arises Out Of An Assessment Order Passed By Assessing Officer, Central Processing Centre (Cpc), Bengaluru, Under Section 143(1) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”), Dated 15.04.2019. 2. At The Outset, Learned Counsel For The Assessee Fairly Agreed That The Issue In This Appeal Pertains To Employees’ Contribution To Provident Fund & Esic, Which Is Squarely Covered Against The Assessee By The Judgment Of Hon'Ble Supreme Court In Checkmate Services Pvt. Ltd., In Civil Application No.2833 Of 2016, Dated 12.10.2022. 3. On The Other Hand, The Learned Departmental Representative (Ld. Dr) For The Revenue Also Agreed That The Present Assessee’S Appeal Is Covered Against The Ita 129/Srt/2021/Ay.2017-18 Hotel Miramar

Section 143(1)Section 36Section 36(1)(va)Section 40Section 40A(2)Section 41Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.129/SRT/2021 "नधा"रणवष"/Assessment Year: (2017-18) (Virtual Court Hearing) Hotel Miramar, Vs. The ACIT, Vapi Circle, Devka Beach, Nani Daman, Vapi. Daman – 396210, Daman & Diu (U.T). (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABFH5561Q Assessee by Shri Kaushani Shah Proxy CA for Shri Hardik Vora, AR Respondent by Shri Vinod Kumar, Sr.DR Date of Hearing 19/12/2022 Date of Pronouncement 29/12/2022 आदेश / O R D E R PER DR. A. L. SAINI, AM: Captioned appeal filed by the as…

M/S. Rajputana Stainless Ltd., Panchmahal vs. The Principal CIT, (Central), Surat at Vadodara, Vadodara

In the result, the appeal of the assessee is dismissed in above terms

ITA 114/SRT/2022[2017-18]Status: DisposedITAT Surat23 Dec 2022AY 2017-18

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.114/Srt/2022 (िनधा"रण वष" / Assessment Year: (2017-18) (Virtual Court Hearing) Rajputana Stainless Ltd. Principal Commissioner Of 213, Madhvas, Halol Kalol Road, Income Tax (Central), Surat At Vs. Kalol, Panchmahal-389330 Vadod "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacr 9333 G (Appellant ) (Respondent)

For Appellant: Mrs. Kinjal Shah, C.AFor Respondent: Shri Ashok B. Koli-CIT-D.R
Section 143(3)Section 263Section 36(1)(va)Section 40Section 41Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकर अपील सं./ITA No.114/SRT/2022 (िनधा"रण वष" / Assessment Year: (2017-18) (Virtual Court Hearing) Rajputana Stainless Ltd. Principal Commissioner of 213, Madhvas, Halol Kalol Road, Income Tax (Central), Surat at Vs. Kalol, Panchmahal-389330 Vadod "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACR 9333 G (Appellant ) (Respondent) "नधा"रती क" ओर से /Assessee by : Mrs. Kinjal Shah, C.A राज"व क" ओर से /Respondent by : Shri Ashok B. Koli-CIT-D.R सुनवाईकीतारीख/ Date of Hearing : 12/12/2022 घोषणाकीतारीख/Date of Pronounceme…

Gannon Dunkerley & Co Ltd, Mumbai vs. Dy Commissioner of Income Tax Circle-1(1)(1), Mumbai

ITA 2228/MUM/2022[2019-20]Status: DisposedITAT Mumbai22 Dec 2022AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2019-2020 Gannon Dunkerley & Co. Ltd, Dy. Cit, Circle-1(1)(1), 3Rd Floor, New Excelsior Aayakar Bhavan, Building Ak Nayak Marg, Fort, Vs. Mumbai-400020. Mumbai-400 001. Pan No. Aaacg 1846 P Appellant Respondent : Assessee By Mr. Babulal Sharma, Ar : Revenue By Mr. Sanjay Vishwas Rao Deshmukh, Dr Date Of Hearing : 02/11/2022 Date Of Pronouncement : 22/12/2022

For Respondent: Assessee by Mr. Babulal Sharma, AR
Section 2(24)(x)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI RAHUL CHAUDHARY (JUDICIAL MEMBER) Assessment Year: 2019-2020 Gannon Dunkerley & Co. Ltd, Dy. CIT, Circle-1(1)(1), 3rd floor, New Excelsior Aayakar Bhavan, Building AK Nayak Marg, Fort, Vs. Mumbai-400020. Mumbai-400 001. PAN No. AAACG 1846 P Appellant Respondent : Assessee by Mr. Babulal Sharma, AR : Revenue by Mr. Sanjay Vishwas Rao Deshmukh, DR Date of Hearing : 02/11/2022 Date of pronouncement : 22/12/2022 ORDER PER OM PRAKASH KANT, AM This appeal has been preferred by the assessee against th…

Royal Furnisher, Jammu vs. Assesing Officer Ward- 2 (2), Jammu

In the result appeal of the assessee bearing ITA No

ITA 54/ASR/2022[2018-19]Status: DisposedITAT Amritsar20 Dec 2022AY 2018-19

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

Section 139(1)Section 143(1)Section 2(24)(x)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.54/Asr/2022 Assessment Year: 2018-19 Royal Furnishers Residency Vs. CIT(A), Road, Jammu. Jammu. [PAN: AAGFR8701H] (Respondent) (Appellant) Appellant by None Respondent by Sh. RadheyShyam Jaiswal, Sr. DR Date of Hearing 13.12.2022 Date of Pronouncement 20.12.2022 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the ld. Commissioner of Income Tax (Appeals),NFAC, Delhi, [in brevity the ‘CIT (A)’] beari…

Siddhi Vinayak Knots & Prints Private Limited, Surat vs. Pr. CIT-2, Surat

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

ITA 58/SRT/2022[2017-18]Status: DisposedITAT Surat12 Dec 2022AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.58/Srt/2022 "नधा"रणवष"/Assessment Year: (2017-18) (Physical Court Hearing) Siddhi Vinayak Knots & Prints Pvt. Ltd. Vs. The Pcit-2, A-26, Central Park, Gidc, Pandesara Surat. S.O., Pandesara, Surat-394221. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamcs4421L

Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM आयकर अपील सं./ITA No.58/SRT/2022 "नधा"रणवष"/Assessment Year: (2017-18) (Physical Court Hearing) Siddhi Vinayak Knots & Prints Pvt. Ltd. Vs. The PCIT-2, A-26, Central Park, GIDC, Pandesara Surat. S.O., Pandesara, Surat-394221. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAMCS4421L Assessee by Shri Rasesh Shah, CA Respondent by Shri Asish Pophare, CIT-DR 09/12/2022 Date of Hearing Date of Pronouncement 19/12/2022 आदेश / O R D E R PER DR. A. L. SAINI, AM: By way of this appeal, the assessee a…

Vinod Kumar Tandon, Allahabad vs. DCIT(CPC), Begaluru

In the result, appeal of the assessee is dismissed

ITA 29/ALLD/2022[2018-19]Status: DisposedITAT Allahabad22 Nov 2022AY 2018-19
For Appellant: NoneFor Respondent: Sh. A.K. Singh, Sr. D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 234BSection 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD ‘SMC’ BENCH (HEARD BY D.B.), ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Vinod Kumar Tandon, v. Deputy Commissioner of 31, Ashok Nagar, Allahabad, U.P. Income Tax, Centralized PAN-ACOPT2027L Processing Centre, Bengaluru (Appellant) (Respondent) Appellant by: None Respondent by: Sh. A.K. Singh, Sr. D.R. Date of hearing: 21.11.2022 Date of pronouncement: 22.11.2022 O R D E R SHRI VIJAY PAL RAO, J.M.: This appeal by the assessee is directed against the order dated 3rd August, 2022 of CIT(A)(…

Mayur Uniquoters Limited, Jaipur vs. Commissioner of Income Tax NFAC, New Delhi

Appeals of the assesse are disposed of in the terms indicated as above

ITA 2/JPR/2022[2018-19]Status: DisposedITAT Jaipur09 Nov 2022AY 2018-19
For Appellant: Shri S. S. Nagar, C.AFor Respondent: MonishaChoudhary, JCIT
Section 14ASection 234CSection 80Section 80J

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH-A, JAIPUR JhlanhixkslkbZ] U;kf;dlnL; ,oaMkWa- ,e- ,y- ehuk] ys[kklnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & DR. M. L. MEENA, AM vk;djvihy la-@ITA No. 02/JP/2022 fu/kZkj.ko"kZ@Assessment Year: 2018-19 MayurUniquoters Ltd., cuke Commissioner of Income Tax Vs. Jaitpura, Jaipur Sikar Road NFAC, New Delhi Jaitpura, Jaipur, Rajasthan India LFkk;hys[kk la-@thvkbZvkj la-@PAN No: AAECM 1727F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No. 212/JP/2022 fu/kZkj.ko"kZ@Assessment Year: 2019-20 MayurUniquoters Ltd.,…

Checkmate Services P Ltd vs. Commissioner of Income Tax-I

C.A. No.-002833-002833 - 2016Supreme Court12 Oct 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 2Section 2(24)(x)Section 28Section 36Section 36(1)(va)Section 43B

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO. 2833 OF 2016 CHECKMATE SERVICES P. LTD. …APPELLANT(S) VERSUS COMMISSIONER OF INCOME TAX-1 …RESPONDENT(S) WITH C.A. No. 2830/2016 C.A. No.159/2019 C.A. No.2832/2016 C.A. No.2831/2016 C.A. _____________________2022 (Arising out of SLP(C) No.23388/2019) C.A._____________________2022 Arising out of SLP(C) No.23295/2019 C.A. ____________________2022 (Arising out of SLP(C) Nos.4971-4973/2020) C.A. _____________________2022 (Arising out…

Enmas India Private Limited, Tiruvallur vs. DCIT, CPC, Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 714/CHNY/2022[2020-2021]Status: DisposedITAT Chennai26 Sept 2022AY 2020-2021

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.714/Chny/2022 िनधा"रण वष"/Assessment Year: 2020 -21 M/S. Enmas India Private Limited, The Deputy Commissioner Of Sp 107, Eom Square Ambattur, Vs. Income Tax, Ambattur Indl. Estate S.O., Tiruvallur, Cpc, Bengaluru 560 500. Tamil Nadu 600 058. [Pan:Aabce4825F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Zakir Hussain, C.A. & Shri Sriraj Gokavarapu, C.A. ""थ" की ओर से/Respondent By : Shri K.N. Dhandapani, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 03.08.2022 Relevant To The Assessment Year 2020-21. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2020-21 On 16.12.2020 Declaring The Total Income At ₹.4,77,23,830/-. The Cpc, Bengaluru Has Completed The 2

For Appellant: Shri Zakir Hussain, C.A. &For Respondent: Shri K.N. Dhandapani, Addl. CIT
Section 139(1)Section 143(1)Section 36Section 43B

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.714/Chny/2022 िनधा"रण वष"/Assessment Year: 2020 -21 M/s. Enmas India Private Limited, The Deputy Commissioner of SP 107, EOM Square Ambattur, Vs. Income Tax, Ambattur Indl. Estate S.O., Tiruvallur, CPC, Bengaluru 560 500. Tamil Nadu 600 058. [PAN:AABCE4825F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri Zakir Hussain, C.A. &…

M/S, Madras Hydraulic Hose Pvt Ltd, Chennai vs. DCIT, Corporate Circle-4(1), Chennai

Appeal is allowed

ITA 702/CHNY/2022[2020-21]Status: DisposedITAT Chennai26 Sept 2022AY 2020-21

Bench: Hon’Ble Shri Mahavir Singhand Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Saroj Kumar Parida (Advocate) – Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR
Section 139(1)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय+ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENTAND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.702/Chny/2022 (िनधाBरणवषB / Assessment Year: 2020-21) M/s. Madras Hydraulic Hose Pvt. Ltd. DCIT बनाम/ Flat No. 5, Harrington Apartments, Corporate Circle -4(1), No. 211, 98, Harrington Road, Vs. Chennai. Chetpet, Chennai – 600 031. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAACM-4367-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे…

M/S Bab Leather Products International, Thirumudivakkam vs. DCIT, Chenai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 665/CHNY/2022[2015-2016]Status: DisposedITAT Chennai26 Sept 2022AY 2015-2016

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.665/Chny/2022 िनधा"रण वष"/Assessment Year: 2015-16 M/S. Bab Leather Products The Deputy Commissioner Of International, 162/163, Sidco Vs. Income Tax, Industrial Estate, Thirumudivakkam, Non Corporate Circle 4(1), Chennai 600 044. Chennai. [Pan:Aaafb6228M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Tarun, Advocate ""थ" की ओर से/Respondent By : Shri K.N. Dhandapani, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 28.07.2022 Relevant To The Assessment Year 2015-16. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2015-16 On 23.09.2015 Declaring The Total Income At ₹.54,09,150/-. The Case Was Selected For Scrutiny & 2

For Appellant: Shri G. Tarun, AdvocateFor Respondent: Shri K.N. Dhandapani, Addl. CIT
Section 139(1)Section 143(3)Section 144BSection 147Section 148Section 43B

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.665/Chny/2022 िनधा"रण वष"/Assessment Year: 2015-16 M/s. BAB Leather Products The Deputy Commissioner of International, 162/163, SIDCO Vs. Income Tax, Industrial Estate, Thirumudivakkam, Non Corporate Circle 4(1), Chennai 600 044. Chennai. [PAN:AAAFB6228M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri G. Tarun, Advocate ""थ"…

Kalpanadevi, Pondicherry vs. ADIT, Bangalore

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 664/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.664/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 Kalpanadevi, The Assistant Director Of 34, Koil Mania Street, Vs. Income Tax, Dharmapuri, Pondicherry 605 009. Cpc, Bengaluru 560 500. [Pan:Csjpk5198N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. T.V. Muthu Abirami, Advocate ""थ" की ओर से/Respondent By : Shri K. N. Dhandapani, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 10.06.2022 Relevant To The Assessment Year 2019-20. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2019-20 Declaring The Total Income At ₹.14,89,000/-. The Return Filed By The Assessee Was Processed Under 2

For Appellant: Ms. T.V. Muthu Abirami, AdvocateFor Respondent: Shri K. N. Dhandapani, Addl. CIT
Section 139(1)Section 143(1)Section 43B

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.664/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 Kalpanadevi, The Assistant Director of 34, Koil Mania Street, Vs. Income Tax, Dharmapuri, Pondicherry 605 009. CPC, Bengaluru 560 500. [PAN:CSJPK5198N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Ms. T.V. Muthu Abirami, Advocate ""थ" की ओर से/Respondent by : Shri K. N. Dhandapa…

Late Mr.Seshadri Naidu Dharmaraj Rep by Legal Heir - Mr.Shankar Ganesh, Chennai vs. CPC, Bangalore

Appeal is allowed

ITA 661/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

Bench: Hon’Ble Shri Mahavir Singhand Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENTAND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.660/Chny/2022 (िनधाBरणवषB / Assessment Year: 2018-19) & आयकरअपीलसं./ITA No.661/Chny/2022 (िनधाBरणवषB / Assessment Year: 2019-20) Late Mr. Seshadri Naidu Dharmaraj DCIT बनाम/ Rep. by Mr. Shankar Ganesh CPC, No. 10, 2nd Street,Ulaganathapuram, Bangalore. Vs. Ennore, Chennai – 600 057. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AECPD-3635-A (अप…

Late Mr.Seshadri Naidu Dharmaraj Rep by Legal Heir - Mr.Shankar Ganesh, Chennai vs. CPC, Bangalore

Appeal is allowed

ITA 660/CHNY/2022[2018-2019]Status: DisposedITAT Chennai26 Sept 2022AY 2018-2019

Bench: Hon’Ble Shri Mahavir Singhand Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ6वाल ,लेखा सद9 के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENTAND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA No.660/Chny/2022 (िनधाBरणवषB / Assessment Year: 2018-19) & आयकरअपीलसं./ITA No.661/Chny/2022 (िनधाBरणवषB / Assessment Year: 2019-20) Late Mr. Seshadri Naidu Dharmaraj DCIT बनाम/ Rep. by Mr. Shankar Ganesh CPC, No. 10, 2nd Street,Ulaganathapuram, Bangalore. Vs. Ennore, Chennai – 600 057. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AECPD-3635-A (अप…

M/S Maxima Automation Solutions Pvt Ltd, Chennai vs. ACIT, Corp Circle 4 (1), Chennai

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 649/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.649/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Maxima Automation Solutions Pvt. Vs. The Assistant Commissioner Of Ltd., Represented By Its Managing Income Tax, Director, No. 2/87, Raghaava Nagar, Corporate Circle 4(1), 7Th Street, Moovarasampet, Chennai Madipakkam, Chennai 600 091. [Pan:Aagcm1970L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri P. James Victor Rajkumar, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 25.05.2022 Relevant To The Assessment Year 2019-20. 2. The Appeal Filed By The Assessee Is Delayed By Eight Days In Filing The Appeal Before The Tribunal, For Which, The Assessee Has Filed A 2

For Appellant: Shri P. James Victor RajkumarFor Respondent: Shri P. Sajit Kumar, JCIT
Section 139(1)Section 143(1)Section 36Section 43B

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.649/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 M/s. Maxima Automation Solutions Pvt. Vs. The Assistant Commissioner of Ltd., Represented by its Managing Income Tax, Director, No. 2/87, Raghaava Nagar, Corporate Circle 4(1), 7th Street, Moovarasampet, Chennai Madipakkam, Chennai 600 091. [PAN:AAGCM1970L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की…