Commissioner of Income-Tax v. Hemla Embroidery Mills P. Ltd.

366 ITR 167High Court2014#180 most cited

What is Commissioner of Income-Tax v. Hemla Embroidery Mills P. Ltd. authority for?

Employee contributions to Provident Fund (PF) and Employee State Insurance (ESI) are deductible under the Income Tax Act if deposited by the assessee before the due date for filing the return of income, even if such deposits are made after the specific due dates prescribed under the respective PF and ESI Acts.

400

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2015 to 2025.

Also referred to as

Hemla Embroidery Mills · CIT v. Hemla Embroidery Mills · 366 ITR 167 · employee contribution PF ESI · section 36(1)(va) · section 2(24)(x) · section 43B · deductibility · due date return of income · disallowance employee welfare funds · Punjab & Haryana High Court

Issues it is cited on

section 158besection 113section 92fclarificatory amendmentretrospective amendmentsection 158bbsection 36(1)(va)section 2(24)(x)section 43bsection 158bsection 158section 36(1)

Judgments citing Commissioner of Income-Tax v. Hemla Embroidery Mills P. Ltd.

M/S C.D. International, Agra vs. Jurisdictional Assessing Officer, Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 99/AGR/2021[2019-20]Status: DisposedITAT Agra18 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…High Court dissented with the judgments of Rajasthan High Court in Commissioner of Income-Tax v. Udaipur DugdhUtpadakSahakari Sangh Ltd., (2014) 366 ITR 163, Punjab and Haryana High Court in Commissioner of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. NipsoPloyfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 1. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view ta…

M/S C.D.International, Agra vs. Jurisdictional Assessing Officer, Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 98/AGR/2021[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…High Court dissented with the judgments of Rajasthan High Court in Commissioner of Income-Tax v. Udaipur DugdhUtpadakSahakari Sangh Ltd., (2014) 366 ITR 163, Punjab and Haryana High Court in Commissioner of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. NipsoPloyfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 1. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view ta…

M/S Classic Traders, Agra vs. Jurisdictional Assessing Officer Ward-2(1)(1), Agra

In the result all the appeals filed by the

ITA 97/AGR/2021[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…High Court dissented with the judgments of Rajasthan High Court in Commissioner of Income-Tax v. Udaipur DugdhUtpadakSahakari Sangh Ltd., (2014) 366 ITR 163, Punjab and Haryana High Court in Commissioner of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. NipsoPloyfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 1. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view ta…

Satish Prakash Agarwal, Agra vs. DCIT, CPC, Bangalore

In the result all the appeals filed by the

ITA 95/AGR/2021[2018-19]Status: DisposedITAT Agra18 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…High Court dissented with the judgments of Rajasthan High Court in Commissioner of Income-Tax v. Udaipur DugdhUtpadakSahakari Sangh Ltd., (2014) 366 ITR 163, Punjab and Haryana High Court in Commissioner of Income-Tax v. Hemla Embroidery Mills P. Ltd., (2014) 366 ITR 167 , Himachal Pradesh High Court in Commissioner of Income-Tax v. NipsoPloyfabriks Ltd., (2013) 350 ITR 327 and Karnataka High Court in Commissioner of Income-Tax v. Sabri Enterprises, (2008) 298 ITR 141. 1. Karnataka High Court had an occasion to consider, whether it should dissent with the view taken in the earlier judgments and follow the view ta…

Surender Kumar, Haryana vs. ADIT, CPC, Bangalore

ITA 1045/DEL/2021[2018-19]Status: DisposedITAT Delhi15 Mar 2022AY 2018-19

Bench: Sh. Saktijit Deydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1045/Del/2021 : Asstt. Year : 2018-19 Surender Kumar, Vs Adit, M Sahu & Associates, Ca, House No. Cpc, 651, 1St Floor, Sector-10A, Near Union Bangalore Bank Of India, Gurgaon, Haryana-122001 (Appellant) (Respondent) Pan No. Agupk6911C Assessee By : Sh. M. R. Sahu, Ca Revenue By : Sh. Umesh Takyar, Sr. Dr Date Of Hearing: 10.03.2022 Date Of Pronouncement: 15.03.2022

For Appellant: Sh. M. R. Sahu, CAFor Respondent: Sh. Umesh Takyar, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI Before Sh. Saktijit Dey, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1045/Del/2021 : Asstt. Year : 2018-19 Surender Kumar, Vs ADIT, M Sahu & Associates, CA, House No. CPC, 651, 1st Floor, Sector-10A, Near Union Bangalore Bank of India, Gurgaon, Haryana-122001 (APPELLANT) (RESPONDENT) PAN No. AGUPK6911C Assessee by : Sh. M. R. Sahu, CA Revenue by : Sh. Umesh Takyar, Sr. DR Date of Hearing: 10.03.2022 Date of Pronouncement: 15.03.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal…

Sh. Sameer Jain, Chandigarh vs. DCIT, Circle, Panchkula

In the result, the appeal of the assessee is allowed

ITA 3/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh11 Mar 2022AY 2019-20

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavsameer Jain, बनाम Assistant Director Of Income C/O Rajiv Goel & Associates, Tax, 1St Floor, Sco 823-824, Central Processing Centre (Cpc), Bengaluru. Sector 22A, Chandigarh "थायी लेखा सं./Pan No: Abnpj6236B

For Appellant: Shri Dhruv Goel, CAFor Respondent: Dr.Ranjeet Kaur, Sr.DR
Section 139(1)Section 143(1)Section 250Section 250(6)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Sameer Jain, बनाम Assistant Director of Income C/o Rajiv Goel & Associates, Tax, 1st Floor, SCO 823-824, Central Processing Centre (CPC), Bengaluru. Sector 22A, Chandigarh "थायी लेखा सं./PAN NO: ABNPJ6236B "नधा"रती क" ओर से/Assessee by: Shri Dhruv Goel, CA राज"व क" ओर से/ Revenue by : Dr.Ranjeet Kaur, Sr.DR सुनवाई क" तार"ख/Date of Hearing: 10.03.2022 उदघोषणा क" तार"ख/Date of Pronouncement: 11.03 2022 आदेश/ORDE…

Sh. Paramjeet Singh, Baddi vs. ITO, Baddi

In the result, the appeal of the assessee is allowed

ITA 414/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh11 Mar 2022AY 2019-20

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavparamjeet Singh, Vpo Manpura, बनाम Dcit, Cpc Banaglore/ Tehsil Baddi, Ito Baddi Solan, Hp. Baddi, Himachal Pradesh. "थायी लेखा सं./Pan No: Arbps0049P

For Appellant: Shri Ravinder Kumar Sharma, CAFor Respondent: Dr.Ranjeet Kaur, Sr.DR
Section 139(1)Section 143(1)Section 250Section 250(6)Section 36Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Paramjeet Singh, VPO Manpura, बनाम DCIT, CPC Banaglore/ Tehsil Baddi, ITO Baddi Solan, HP. Baddi, Himachal Pradesh. "थायी लेखा सं./PAN NO: ARBPS0049P "नधा"रती क" ओर से/Assessee by: Shri Ravinder Kumar Sharma, CA राज"व क" ओर से/ Revenue by : Dr.Ranjeet Kaur, Sr.DR सुनवाई क" तार"ख/Date of Hearing: 08.03.2022 उदघोषणा क" तार"ख/Date of Pronouncement: 11/03/2022 आदेश/ORDER Per Diva Singh, Judicial Member: This is…

Pcp International Ltd., Chandigarh vs. ACIT, Circle 1(1), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 411/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh11 Mar 2022AY 2018-19

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavpcp International Ltd., बनाम Adit (Cpc), Sco 66, Sector 34A, Bengaluru. Chandigarh. "थायी लेखा सं./Pan No: Aaacp9910B

For Appellant: Shri Neeraj Jain, CAFor Respondent: Dr.Ranjeet Kaur, Sr.DR
Section 139(1)Section 143(1)Section 250Section 250(6)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER PCP International Ltd., बनाम ADIT (CPC), SCO 66, Sector 34A, Bengaluru. Chandigarh. "थायी लेखा सं./PAN NO: AAACP9910B "नधा"रती क" ओर से/Assessee by: Shri Neeraj Jain, CA राज"व क" ओर से/ Revenue by : Dr.Ranjeet Kaur, Sr.DR सुनवाई क" तार"ख/Date of Hearing: 08.03.2022 उदघोषणा क" तार"ख/Date of Pronouncement: 11/03/2022 आदेश/ORDER Per Diva Singh, Judicial Member: This is an appeal filed by the assessee against t…

Atul Global Pvt. Ltd., Ludhiana vs. ITO, Ward 1 (1), Ludhiana

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

ITA 10/CHANDI/2022[2017-18]Status: DisposedITAT Chandigarh09 Mar 2022AY 2017-18
For Appellant: None (Written Submission)For Respondent: Smt. Geetinder Mann, Sr. DR
Section 139(1)Section 143(1)Section 36(1)(va)

…ely covered vide common order dated 15/12/2021 passed by the ITAT, Chandigarh Bench in ITA Nos. 185 & 193/Chd/2021 in the case of Jagmohan Singh Vs. DCIT. Reliance was also placed on the following case laws: * CIT Vs. Hemla Embroidery Mills Pvt. Ltd. (2014), 366 ITR 167 * Vinod Jain in ITA No. 314/Chd/2021, Radiant Industries, Ludhiana in ITA No. 396/Chd/2021 vide order dt. 15/02/2022 * Raja Ram Vs. ITO, Yamunanagar in ITA No. 191&192/Chd/2021 and Sanchi Management Services Private Limited Vs. ITO, Chandigarh in ITA No. 190/Chd/2021 order dt. 20/10/2021 * Digiqal Solution Services (P) Ltd. Vs. Assistant Director…

Singhania International Limited, Ludhiana vs. CIT -II, Circle -IV(1), Ludhiana

In the result, the appeal of the assessee is allowed

ITA 416/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh09 Mar 2022AY 2018-19

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavsinghania International Limited, बनाम Commissioner Of Income Vishwakarma Street, Tax-Ii, Circle-Iv(1), Ludhiana. Gill Road, Ludhiana. "थायी लेखा सं./Pan No: Aadcs5639R

For Appellant: Shri Navneet Sehgal, CAFor Respondent: Dr.Ranjeet Kaur, Sr.DR
Section 139(1)Section 143(1)Section 250Section 250(6)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “बी”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘B’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Singhania International Limited, बनाम Commissioner of Income Vishwakarma Street, Tax-II, Circle-IV(1), Ludhiana. Gill Road, Ludhiana. "थायी लेखा सं./PAN NO: AADCS5639R "नधा"रती क" ओर से/Assessee by: Shri Navneet Sehgal, CA राज"व क" ओर से/ Revenue by : Dr.Ranjeet Kaur, Sr.DR सुनवाई क" तार"ख/Date of Hearing: 08.03.2022 उदघोषणा क" तार"ख/Date of Pronouncement: 09.03.2022 (Hearing through Webex) आदेश/ORDER Per Vik…

Sangrila Nutri Food Products, Kanpur vs. ITO, Ward 2(2)(3), Kanpur

In the result, the appeal of the assessee stands allowed

ITA 99/LKW/2021[2019-2020]Status: DisposedITAT Lucknow08 Mar 2022AY 2019-2020

Bench: Shri T. S. Kapoorassessment Year:2019-20

Section 139(1)Section 43B

…I.T.A. No.99/Lkw/2021 Assessment year:2019-20 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment year:2019-20 M/s Sangrila Nutri Food Products Vs. Income Tax Officer, 7/189, Shyam Vatika, Ward-2(2)(3), Swaroop Nagar, Kanpur. Kanpur. PAN:ACZFS7814H (Appellant) (Respondent) Appellant by Shri P. K. Kapoor, C. A. Respondent by Shri Harish Gidwani, D. R. Date of hearing 08/02/2022 Date of pronouncement 08/03/2022 O R D E R This is an appeal filed by the assessee against the order of learned CIT(A) dated 18/08/2021. In this appeal the assess…

M/S S.K. Shoes and Boots Private Limited, Kanpur vs. The Income Tax Officer, Ward 2(3)(5), Kanpur

In the result, the appeal of the assessee stands allowed

ITA 110/LKW/2021[2018-2019]Status: DisposedITAT Lucknow08 Mar 2022AY 2018-2019

Bench: Shri T. S. Kapoorassessment Year:2018-19

Section 43B

…I.T.A. No.110/Lkw/2021 Assessment year:2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment year:2018-19 M/s S. K. Shoes and Boots Vs. Income Tax Officer, Private Limited, Ward-2(3)(5), 84/22, Fazalganj, Kanpur. Kanpur. PAN:AAUCS9604H (Appellant) (Respondent) Appellant by Shri Rakesh Garg, Advocate Respondent by Shri Harish Gidwani, D. R. Date of hearing 09/02/2022 Date of pronouncement 08/03/2022 O R D E R This is an appeal filed by the assessee against the order of learned CIT(A) dated 31/08/2021. In this appeal the assessee ha…

Gretis India Private Limited, Panchkula vs. ITO, Ward - 3(5), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 374/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh03 Mar 2022AY 2019-20
For Appellant: Mrs. Preet Kamal, CAFor Respondent: Smt. Priyanka Dhar, Sr.DR
Section 139(1)Section 250Section 250(6)Section 36Section 43B

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ च"डीगढ़ "यायपीठ ‘‘ए’.’’, च"डीगढ़ च"डीगढ़ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण च"डीगढ़ "यायपीठ च"डीगढ़ "यायपीठ च"डीगढ़ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील अपील संसंसंसं./ ITA No. 374/CHD/2021 आयकर आयकर आयकर अपील अपील Assessment Year : 2019-20 Gretis India Private Ltd., The ITO, बनाम SCO 95, Sector 3, Ward 3(5), VS Panchkula. Chandigarh. "थायी लेखा सं./PAN /TAN No: AAACR8554R अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/A…

M/S Udvasit Berojgar Sahakari Shram Samvida Samiti Ltd., Sonbhadra vs. CIT (Exemption), Allahabad

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

ITA 27/ALLD/2021[2018-19]Status: DisposedITAT Allahabad02 Mar 2022AY 2018-19

Bench: Shri.Vijay Pal Raoassessment Year: 2018-19

For Appellant: NoneFor Respondent: Mr. A.K. Singh, Sr. DR
Section 139Section 139(1)Section 2Section 36(1)Section 43B

…supra). The Hon'ble Punjab and Haryana High Court has decided this issue in favour of the tax-payer in the case of CIT v. Rai Agro Industries Limited reported in (2011) 334 ITR 122 (Punj & Har.);CIT v. Hemla Embroidery Mills Private Limited reported in (2014) 366 ITR 167( Punj. & Har.). Hon'ble Rajasthan High Court in the case(s) of CIT v. State Bank of Bikaner and Jaipur reported in (2014) 43 taxmann.com 411(Raj.) and in CIT v. Jaipur Vidyut Vitran Nigam Limited reported in (2014) 49 taxmann.com 540(Raj) has decided this issue in favour of the tax-payer. Similarly, Hon'ble Karnataka High Court and Hon'ble Himach…

Vaaho Agencies Private Limited, Amritsar vs. Income Tax Officer Ward -1 ( 1 ), Amritsar

In the result, the appeal of the assessee related all grounds of ITA No

ITA 30/ASR/2022[2019-20]Status: DisposedITAT Amritsar02 Mar 2022AY 2019-20

Bench: Dr. M. L. Meenash. Anikesh Banerjee

For Appellant: Sh. Jatinder Arora (CA)For Respondent: Sh. Satbir Singh, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ect dismissed the appeal filed by the revenue. Also, we find that a similar view had been arrived at by various Hon’ble High Court, as under:- a. CIT Vs. Amil Ltd reported (2010) 321 ITR 508 (Delhi High Court) b. CIT Vs. Hemla Embroidery Mills (P) Ltd. (2014) 366 ITR 167 (P&H) c. Bihar State Warehousing Corporation Ltd.Vs. CIT 386 ITR 410 (Patna) d. Sagun Foundary Pvt. Ltd Vs. CIT 145 DTR 265 (All) e. CIT Vs. Mark Auto Industries (2008) 358 ITR 43 (P&H) f. CIt Vs. Jaipur Vidyut Vitran Nigam Ltd (2014) 363 ITR 307 (Raj) g. Essae Teraoka Pvt. Ltd Vs. DCIT (2014)366 ITR 408 (Kar) h. CIT Vs. Vijay Shree Ltd (2014) 43…

M/S Deep Nursing Home & Children Hospital, Ludhiana vs. The DCIT, Ludhiana

In the result, the appeal of the assessee is allowed

ITA 353/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh02 Mar 2022AY 2018-19

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavm/S Deep Nursing Home & Deputy Commissioner Of बनाम Children Hospital, Income Tax, 481, Model Town, Circle-6, Ludhiana Ludhiana. (Dcit, Cpc, Bangalore "थायी लेखा सं./Pan No: Aaafd6348Q

For Appellant: Shri Ashwani Kumar, CA &For Respondent: Smt Priyanka Dhar, Sr.DR
Section 139(1)Section 143(1)Section 250Section 250(6)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER M/s Deep Nursing Home & Deputy Commissioner of बनाम Children Hospital, Income Tax, 481, Model Town, Circle-6, Ludhiana Ludhiana. (DCIT, CPC, Bangalore "थायी लेखा सं./PAN NO: AAAFD6348Q "नधा"रती क" ओर से/Assessee by: Shri Ashwani Kumar, CA & Shri Bhavesh Jindal, CA राज"व क" ओर से/ Revenue by : Smt Priyanka Dhar, Sr.DR सुनवाई क" तार"ख/Date of Hearing: 01.03.2022 उदघोषणा क" तार"ख/Date of Pronouncement: 02.03.2022…

Sh. Arjun Yadav, Ludhiana vs. DCIT, Ludhiana

In the result, the appeal of the assessee is allowed

ITA 351/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh01 Mar 2022AY 2018-19

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavarjun Yadav Deputy Commissioner Of बनाम Prop. Arjun Yadav & Company, Income Tax, Cpc, R-175, New Grain Market, Bangalore Through Ito, Salem Tabri, Ward 3(1), Ludhiana.. Ludhiana. "थायी लेखा सं./Pan No: Aatpy0543P

For Appellant: Shri Subhash Jain, CAFor Respondent: Smt.Priyanka Dhar, Sr.DR
Section 139(1)Section 143(1)Section 250Section 250(6)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER Arjun Yadav Deputy Commissioner of बनाम Prop. Arjun Yadav & Company, Income Tax, CPC, R-175, New Grain Market, Bangalore Through ITO, Salem Tabri, Ward 3(1), Ludhiana.. Ludhiana. "थायी लेखा सं./PAN NO: AATPY0543P "नधा"रती क" ओर से/Assessee by: Shri Subhash Jain, CA राज"व क" ओर से/ Revenue by : Smt.Priyanka Dhar, Sr.DR सुनवाई क" तार"ख/Date of Hearing: 28.02.2022 उदघोषणा क" तार"ख/Date of Pronouncement: 01.03.2022…

Suman Chauhan, Panchkula vs. ITO Ward 4, Panchkula

In the result, the appeal of the assessee is allowed

ITA 365/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh28 Feb 2022AY 2019-20
For Appellant: Shri Ravinder Kumar Sharma, CAFor Respondent: Shri Arvind Sudershan, Sr.DR
Section 139(1)Section 250Section 250(6)Section 43B

…ectively. Thus, in view of this legal position as considered by the Co-ordinate Benches and taking note of the decisions of the jurisdictional High Court in the case of CIT Vs Nuchem Limited ITA 323 of 2009 and CIT Vs Hemla Embroidery Mills Pvt. Ltd. (2014) 366 ITR 167 we are of the view that the additions cannot be made or sustained on the strength of the amendment effected by Finance Act, 2021 to Sections 36(1)(va)/43B of the Act as the legal position thereon is very clear. The departmental stand that it is clarificatory in nature has consistently been rejected. Thus, in the face of the clear legal position…

Pawan Kumar Janghu, Gurgaon vs. ITO, Ward-34(6), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1545/DEL/2021[2019-20]Status: DisposedITAT Delhi25 Feb 2022AY 2019-20

Bench: Shri Kul Bharat[Assessment Year : 2019-20] Pawan Kumar Janghu, Vs Ito, Ca M R Sahu & Associates, Ca, House Ward-34(6), No.651, 1St Floor, Sector-10A, Nr New Delhi. Union Bank Of India, Gurgaon, Haryana-122001. Pan-Aevpj8333C Appellant Respondent Appellant By Shri M.R.Sahu, Ca Respondent By Shri Anil Kumar Sharma, Sr.Dr Date Of Hearing 16.02.2022 Date Of Pronouncement 25.02.2022

Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)

…. 3. That CIT(A)-NFAC, Delhi further erred in discarding the binding judicial precedents of jurisdictional Punjab & Haryana High Court in the case of CIT Vs. Mark Auto Industries Ltd (2103) 40 taxmann.com 482 and CIT Vs. Hemla Embrodiery Mills (P) Ltd. (2014) 366 ITR 167 relied upon by the assessee and confirm the addition on relying upon the judgments of non jurisdictional High Courts without appreciating the fact that on the same issue non jurisdictional High Court orders can not supersede the binding orders of jurisdictional High Court. 4. That CIT(A)-NFAC, Delhi erred in applying the amendment brought in by t…

J.M.C Plywood, Goraya vs. Income Tax Officer Ward-3, Phagwara

In the result, the disallowances confirmed by the NFAC/CIT(A) related to ITA No

ITA 4/ASR/2022[2018-19]Status: DisposedITAT Amritsar24 Feb 2022AY 2018-19

Bench: Sh. N. K. Saini & Sh. Anikesh Banerjee

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…ect dismissed the appeal filed by the revenue. Also, we find that a similar view had been arrived at by various Hon’ble High Court, as under:- a. CIT Vs. Amil Ltd reported (2010) 321 ITR 508 (Delhi High Court) b. CIT Vs. Hemla Embroidery Mills (P) Ltd. (2014) 366 ITR 167 (P&H) c. Bihar State Warehousing Corporation Ltd.Vs. CIT 386 ITR 410 (Patna) d. Sagun Foundary Pvt. Ltd Vs. CIT 145 DTR 265 (All) e. CIT Vs. Mark Auto Industries (2008) 358 ITR 43 (P&H) f. CIt Vs. Jaipur Vidyut Vitran Nigam Ltd (2014) 363 ITR 307 (Raj) g. Essae Teraoka Pvt. Ltd Vs. DCIT (2014)366 ITR 408 (Kar) h. CIT Vs. Vijay Shree Ltd (2014) 43…