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 367,164 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 Chill Point Engineers (P) Limited, Chandigarh vs. DCIT, CPC/ITO-Ward-3(4), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 282/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh02 Dec 2021AY 2018-19
For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Smt. Priyanka Dhar, Sr.DR
Section 139(1)Section 143(1)Section 250Section 36Section 43B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “एकल” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “SMC” CHANDIGARH "ी संजय गग", "या"यक सद"य BEFORE: SH. SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No.282/CHD/2021 "नधा"रण वष" / Assessment Year : 2018-19 M/s Chill Point Engineers (P) Ltd., The DCIT,CPC/ ITO, बनाम House No. 2217, Hem Kutir, Ward-3(4), Mani Majra. Chandigarh. "थायी लेखा सं./PAN NO: AABCC5144R अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Parikshit Aggarwal, CA राज"व क" ओर से/ Revenue by : Smt. Priyanka Dhar, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 02.12.2021 उदघोषण…

The Sirsa Co-Operative Marketing Cum Processing Lc Society, Sirsa vs. DCIT, CPC/ITO-Ward-3, Sirsa

In the result, the appeal of the assessee is allowed

ITA 274/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh02 Dec 2021AY 2018-19
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Ashok Khanna, Addl.CIT
Section 139(1)Section 143(1)Section 250Section 36Section 43B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “एकल” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “SMC” CHANDIGARH "ी संजय गग", "या"यक सद"य BEFORE: SH. SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No.274/CHD/2021 "नधा"रण वष" / Assessment Year : 2018-19 The Sirsa Cooperative Marketing- The DCIT,CPC, बनाम cum-Processing LC Society, Bengaluru. 13, Nai Mandi, Sirsa. "थायी लेखा सं./PAN NO: AAAAT8336K अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Shri Ashok Khanna, Addl.CIT सुनवाई क" तार"ख/Date of Hearing : 02.12.2021 उदघोषणा क" ता…

M/Sohan Bakery, Ambala City vs. DCIT, CPC/ITO-Ward-1, Ambala

In the result, the appeal of the assessee is allowed

ITA 273/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh02 Dec 2021AY 2019-20
For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Ashok Khanna, Addl.CIT
Section 139(1)Section 143(1)Section 250Section 36Section 43B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “एकल” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “SMC” CHANDIGARH "ी संजय गग", "या"यक सद"य BEFORE: SH. SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No.273/CHD/2021 "नधा"रण वष" / Assessment Year : 2019-20 M/s Mohan Bakery, The DCIT,CPC/ ITO, बनाम 972/4, Railway Road, Ward-1, Ambala City. Ambala. "थायी लेखा सं./PAN NO: AAIFM8756D अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज"व क" ओर से/ Revenue by : Shri Ashok Khanna, Addl.CIT सुनवाई क" तार"ख/Date of Hearing : 02.12.2021 उदघोषणा क" तार"ख/Date of Pronounc…

Millennium Outsourcing and Manpower Consulting Private Limited, Panchkula vs. ITO-Ward-5(5), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 270/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh01 Dec 2021AY 2019-20
For Appellant: Shri Ajay Jain,CAFor Respondent: Shri Ashok Khanna, Addl.CIT
Section 139(1)Section 143(1)Section 250Section 36Section 43B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “एकल” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “SMC” CHANDIGARH "ी संजय गग", "या"यक सद"य BEFORE: SH. SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No.270/CHD/2021 "नधा"रण वष" / Assessment Year : 2019-20 Millennium Outsourcing & The ITO, बनाम Manpower Consulting Pvt.Ltd., Ward-5(5), Panchkula. Chandigarh. "थायी लेखा सं./PAN NO: AAGCM1737K अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Ajay Jain,CA राज"व क" ओर से/ Revenue by : Shri Ashok Khanna, Addl.CIT सुनवाई क" तार"ख/Date of Hearing : 01.12.2021 उदघोषणा क" तार"ख/Date of Pronounc…

Millennium Outsourcing and Manpower Consulting Private Limited, Panchkula vs. ITO-Ward-5(5), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 269/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh01 Dec 2021AY 2018-19
For Appellant: Shri Ajay Jain,CAFor Respondent: Shri Ashok Khanna, Addl.CIT
Section 139(1)Section 143(1)Section 250Section 36Section 43B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “एकल” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “SMC” CHANDIGARH "ी संजय गग", "या"यक सद"य BEFORE: SH. SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No.269/CHD/2021 "नधा"रण वष" / Assessment Year : 2018-19 Millennium Outsourcing & The ITO, बनाम Manpower Consulting Pvt.Ltd., Ward-5(5), Panchkula. Chandigarh. "थायी लेखा सं./PAN NO: AAGCM1737K अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Ajay Jain,CA राज"व क" ओर से/ Revenue by : Shri Ashok Khanna, Addl.CIT सुनवाई क" तार"ख/Date of Hearing : 01.12.2021 उदघोषणा क" तार"ख/Date of Pronounc…

Inder Singh, Jind vs. DCIT/ITO Ward-2, Jind

In the result, the appeal of the assessee is allowed

ITA 268/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh01 Dec 2021AY 2018-19
For Appellant: Shri Sanjay Kumar Singla, AdvocateFor Respondent: Smt. Priyanka Dhar, JCIT
Section 139(1)Section 143(1)Section 250Section 36Section 43B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “एकल” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “SMC” CHANDIGARH "ी संजय गग", "या"यक सद"य BEFORE: SH. SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No.268/CHD/2021 "नधा"रण वष" / Assessment Year : 2018-19 Shri Inder Singh, The DCIT, (CPC), बनाम M.S. Enterprises, ITO, Ward-2, Near Agro, Hansi Road, Jind. Jind. "थायी लेखा सं./PAN NO: BRNPS0490M अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Sanjay Kumar Singla, Advocate राज"व क" ओर से/ Revenue by : Smt. Priyanka Dhar, JCIT सुनवाई क" तार"ख/Date of Hearing : 01.12.2021 उदघोषणा क" तार"ख…

A.N.R Motors Private Limited, Jalandhar vs. Deputy Commissione of Income Tax Circle-4, Jalandhar

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

ITA 88/ASR/2021[2019-20]Status: DisposedITAT Amritsar30 Nov 2021AY 2019-20

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B(1)(b)

…192) by laying the dictum that if two reasonable constructions of a taxing provision are possible that construction which favours the Assessee must be adopted. The Hon’ble jurisdictional High Court in the case of CIT Vs. M/s Hemla Embroidery Mills (P) Ltd. (366 ITR 167) (P&H HC) and in the case of CIT Vs. M/s Mark Auto Industries Ltd. (358 ITR 43) (P&H HC) clearly held that the assessee is entitled to claim deduction of employee’s share of ESI & PF u/s.43B of the Act, if the same has been deposited prior to the filing of return of income u/s.139(1) of the Act. From the above judgments of the Hon’ble jurisdictio…

A.N.R Motors Private Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-4, Jalandhar

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

ITA 87/ASR/2021[2018-19]Status: DisposedITAT Amritsar30 Nov 2021AY 2018-19

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B(1)(b)

…192) by laying the dictum that if two reasonable constructions of a taxing provision are possible that construction which favours the Assessee must be adopted. The Hon’ble jurisdictional High Court in the case of CIT Vs. M/s Hemla Embroidery Mills (P) Ltd. (366 ITR 167) (P&H HC) and in the case of CIT Vs. M/s Mark Auto Industries Ltd. (358 ITR 43) (P&H HC) clearly held that the assessee is entitled to claim deduction of employee’s share of ESI & PF u/s.43B of the Act, if the same has been deposited prior to the filing of return of income u/s.139(1) of the Act. From the above judgments of the Hon’ble jurisdictio…

Madan Dyeing & Finishing Factory, Ludhiana vs. Io-Range-VI(4), Ludhiana

In the result, the appeal of the assessee is allowed

ITA 265/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh30 Nov 2021AY 2018-19
For Appellant: Shri Navneet Sehgal, CAFor Respondent: Smt. Priyanka Dhar, JCIT
Section 139(1)Section 143(1)Section 250Section 36Section 43B

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “एकल” च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “SMC” CHANDIGARH "ी संजय गग", "या"यक सद"य BEFORE: SH. SANJAY GARG, JUDICIAL MEMBER आयकर अपील सं./ ITA No.265/CHD/2021 "नधा"रण वष" / Assessment Year : 2018-19 Madan Dyeing & Finishing Factory, The ITO, बनाम J-1, Textile Colony, Range VI(4), Industrial Area-A, Ludhiana. Ludhiana. "थायी लेखा सं./PAN NO: AADFM6770A अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shri Navneet Sehgal, CA राज"व क" ओर से/ Revenue by : Smt. Priyanka Dhar, JCIT सुनवाई क" तार"ख/Date of Hearing : 30.11.2021 उदघोषणा क" त…

M/S Metlonics Industries Pvt.Ltd, Mohali vs. DCIT, CPC/DCIT, Circle-1(1), Chandigarh

In the result, appeal of the assessee is allowed

ITA 213/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh18 Nov 2021AY 2018-19
For Appellant: Shri Anil Batra, AdvocateFor Respondent: Shri Ashok Khanna, Sr. DR
Section 139(1)Section 143(1)Section 250Section 36Section 43B

…nd unjustified. 3. The point at issue in the present proceedings, it was submitted, by the Id. AR is fully covered in favour of the assessee not only by the decision of the jurisdictional High Court in the case of CIT Vs Hernia Embroidery Mills (P) Ltd(2014) 366 ITR 167(P&H) relied upon and referre d to in ground No. 4 in the present proceedings but even otherwise by plethora of decisions of the ITA T. Reference was made to order dated 27.08.2021 in ITA No. 83 M/s Jupiter Aqua Lines Put. Ltd. Vs DCIT as an illustration. 4. The Id. Sr.DR Mr. Ashok Khanna relied upon the impugned order. No distinguishing facts, c…

Ssurya Resorts Private Limited, Dharamshala vs. DCIT, CPC/ACIT, Circle, Palampur

In the result, appeal of the assessee is allowed

ITA 194/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh18 Nov 2021AY 2018-19

Bench: The Due Date Of Filing Of Return Of Income Under Section 139(1), Hence It Is An Allowable Expenditure As Per The Judgment Of Honorable Sc In The Case Of Pr. Cit Vs Rajasthan State Beverages Corporation Ltd. 84 Taxmnn.Com 185

For Appellant: Shri Chetan Sharma, CAFor Respondent: Shri Ashok Khanna, Sr. DR
Section 139(1)Section 250Section 43B

…D/2021 A.Y. 2018-19 Page 6 of 9 5. We further find that the Chandigarh Benches also consistently following the decisions of the jurisdictional High Court in the case of CIT Vs Nuchem Ltd (ITA No. 323 of 2009) and CIT Vs Hemla Embroidery Mills Pvt. Ltd.(2014) 366 ITR 167 have allowed similar claims of the assessee taking note of the fact the various Co-ordinate Benches have consistently held that the amendment to section 36(l)(va) and u/s 43B of the Act effected by the Finance Act 2021 is applicable prospectively ,reading from the Notes on Clauses at the time of introduction of the Finance Act, 2021, specifically…

M/S A.K. Creative Outsourcing Services Pvt.Ltd, Baddi vs. DCIT, CPC/ITO, Solan

The appeal of the assessee is allowed

ITA 252/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh16 Nov 2021AY 2017-18
For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Smt. Priyanka Dhar, JCIT
Section 139(1)Section 250(6)Section 36Section 43B

…an illustration order dated 27.08.2021 in the case of M/s Jupiter Aqua Lines Pvt. Ltd. Vs DCIT I TA 83/CHD/2021 was cited. Reliance was also placed on the decision of the jurisdictional High Court in the case of CIT Vs Hemla Embroidery Mills (P) Ltd(2014) 366 ITR 167(P&H). 4. The ld. Sr.DR relied upon the order. No contrary decision in support of the impugned order was relied upon for our consideration. 5. We have heard the submissions and perused the material available on record. Considering the issue, it is seen that it is no longer res-integra. The controversy whether the Amendments carried out by the…

Pooja Sarees, Ambala City vs. ADIT, CPC/DCIT-Circle, Ambala

In the result, appeal of the assessee is allowed

ITA 184/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh16 Nov 2021AY 2019-20
For Appellant: Shri Dhruv Goyal,CAFor Respondent: Shri Ashok Khanna, Sr. DR
Section 139(1)Section 250Section 36Section 36(1)(va)Section 43B

…wance cannot be made. All along there are consistent orders of the Chandigarh Benches also wherein relying upon the decisions of the Jurisdictional High Court namely CIT Vs Nuchem Ltd (ITA No. 323 of 2009) and CIT Vs Hemla Embroidery Mills Pvt. Ltd.(2014) 366 ITR 167 the Co-ordinate Benches have consistently held that the Amendment is prospective and shall come into play from Assessment year 2020-2021 and ITA 184 /CHD/2021 A.Y. 2019-20 Page 4 of 5 hence is prospective and not retrospective in nature. The year under consideration in the present appeal is 2019-20 Assessment Year. Similar views have been held…

Sanchi Management Services Pvt.Ltd, Chandigarh vs. ITO-Ward-5(2), Chandigarh

In the result, appeal of the assessee is allowed

ITA 189/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh15 Nov 2021AY 2017-18
For Appellant: Shri A.K. Jindal, CAFor Respondent: Shri Ashok Khanna, Addl.CIT
Section 139(1)Section 143(1)Section 250(6)Section 36Section 43B

…y, the contention of the Ld.Counsel for the assessee that the issue already stood decided in its favour by the Hon'ble Jurisdictional High Court in the case of CIT vs. Rai Agro Industries(2011) 334 ITR 122(P&H) & CIT vs Hemla Embroidery Mills (P) Ltd(2014) 366 ITR 167(P&H), was brushed aside and the addition upheld. 4. This issue has been dealt with and adjudicated by the ITAT in a number of cases, consistently ruling in favour of the assessee, holding that the amendment to section 43B of the Act by insertion of Explanation-5 and to section 36(l)(va) of the Act by insertion of Explanation-2,by the Finance…

M/S Globe Auto Parts Regd., Jalandhar vs. Income Tax Officer Ward-III, Jalandhar

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

ITA 99/ASR/2021[2017-18]Status: DisposedITAT Amritsar12 Nov 2021AY 2017-18
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M. Surendranath, Sr. DR
Section 139(1)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, “SMC” AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT ITA Nos.99 & 100/Asr/2021 Assessment Year: 2017-18 & 2019-20 M/s Globe Auto Parts Regd. Vs The ITO 87-BMC Chowk, Ward-III(4), Jalandhar Jalandhar (Punjab) PAN NO: AAGFG2011B Appellant Respondent Assessee by : Shri Surinder Mahajan, CA Revenue by : Shri S.M. Surendranath, Sr. DR Date of Hearing : 12/11/2021 Date of Pronouncement : 12/11/2021 Order PER N.K. SAINI, VICE PRESIDENT Both the above appeals filed by the assessee are directed against the separate orders of the CIT(Appeal), Nation…

Kishore Sarees, Amritsar vs. DCIT/ACIT, Circle 1, Amritsar

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

ITA 90/ASR/2021[2019-20]Status: DisposedITAT Amritsar12 Nov 2021AY 2019-20

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपील सं./Ita No.90/Asr/2021 (धनिाारण वर्ा / Assessment Year : 2019-2020) M/S Kishore Sarees Vs Dcit/Acit, Circle-1, Amritsar Chowk Katra Jaimal Singh Amritsar-143001 Pan No. : Aalfk 1014 D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee By : Shri Jatinder Nagpal, Adv. राजस्व की ओर से /Revenue By Shri S.M.Surendranath, Sr.Dr : सुनवाई की तारीख / Date Of Hearing : 12/11/2021 घोर्णा की तारीख/Date Of Pronouncement : 12/11/2021

For Appellant: Shri Jatinder Nagpal, Adv
Section 139(1)Section 2Section 250Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण, अमृतसर न्यायपीठ, अमृतसर IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (THROUGH VIDEO CONFERENCING AT CHANDIGARH) श्री एन.के.सैनी, उपाध्यक्ष एवं श्री एन.के.चौिरी न्याधयक सदस्य के समक्ष । BEFORE SHRI N. K. SAINI, VICE PRESIDENT & SHRI N. K. CHOUDHRY, JUDICIAL MEMBER आयकर अपील सं./ITA No.90/ASR/2021 (धनिाारण वर्ा / Assessment Year : 2019-2020) M/s Kishore Sarees Vs DCIT/ACIT, Circle-1, Amritsar Chowk Katra Jaimal Singh Amritsar-143001 PAN No. : AALFK 1014 D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee by : Shri Jatinder Nagpal, Adv. राजस्व की ओ…

Shri Narinder Singh.Prop M/S Active Packaging, Jalandhar vs. Assistant Commissoner of Income Tax Circle-1, Jalandharr

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

ITA 105/ASR/2021[2019-20]Status: DisposedITAT Amritsar12 Nov 2021AY 2019-20

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपील सं./Ita No.105/Asr/2021 (धनिाारण वर्ा / Assessment Year : 2019-2020) Shri Narinder Singh, Vs Acit, Circle-1, Jalandhar Prop.: M/S Active Packaging D-173,Focal Point Extension Jalandhar(Punjab) Pan No. : Abnps 2579 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee By : Shri Surinder Mahajan,Ca. राजस्व की ओर से /Revenue By Shri S.M.Surendranath, Sr.Dr : सुनवाई की तारीख / Date Of Hearing : 12/11/2021 घोर्णा की तारीख/Date Of Pronouncement : 12/11/2021

For Appellant: Shri Surinder Mahajan,CA
Section 139(1)Section 2Section 250Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण, अमृतसर न्यायपीठ, अमृतसर IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (THROUGH VIDEO CONFERENCING AT CHANDIGARH) श्री एन.के.सैनी, उपाध्यक्ष एवं श्री एन.के.चौिरी न्याधयक सदस्य के समक्ष । BEFORE SHRI N. K. SAINI, VICE PRESIDENT & SHRI N. K. CHOUDHRY, JUDICIAL MEMBER आयकर अपील सं./ITA No.105/ASR/2021 (धनिाारण वर्ा / Assessment Year : 2019-2020) Shri Narinder Singh, Vs ACIT, Circle-1, Jalandhar Prop.: M/s Active Packaging D-173,Focal Point Extension Jalandhar(Punjab) PAN No. : ABNPS 2579 L (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee by : Shri S…

M/S Globe Auto Arts Regd., Jalandhar vs. Income Tax Officer Ward- III (4), Jalandhar

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

ITA 100/ASR/2021[2019-20]Status: DisposedITAT Amritsar12 Nov 2021AY 2019-20
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M. Surendranath, Sr. DR
Section 139(1)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, “SMC” AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT ITA Nos.99 & 100/Asr/2021 Assessment Year: 2017-18 & 2019-20 M/s Globe Auto Parts Regd. Vs The ITO 87-BMC Chowk, Ward-III(4), Jalandhar Jalandhar (Punjab) PAN NO: AAGFG2011B Appellant Respondent Assessee by : Shri Surinder Mahajan, CA Revenue by : Shri S.M. Surendranath, Sr. DR Date of Hearing : 12/11/2021 Date of Pronouncement : 12/11/2021 Order PER N.K. SAINI, VICE PRESIDENT Both the above appeals filed by the assessee are directed against the separate orders of the CIT(Appeal), Nation…

M/S Varindra Tools Private Limited, Jalandhar vs. Assistant Commissioner of Income Tax Circle, II, Jalandhar

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

ITA 97/ASR/2021[2017-18]Status: DisposedITAT Amritsar11 Nov 2021AY 2017-18

Bench: 03.10.2021. 2. That Necessary Fees Was Deposited Well Before Time I.E. 29.09.2021. 3. That Appeal Was Sent To Income Tax Appellate Tribunal, Amritsar On 30.09.2021 Through Courier Well Before Due Of Date Of Filing Of Appeal. It Was Expected That Courier Will Reach Itat Office Well Before Due Date. However, On Receipt Of Letter, We Have Come To Know That There Is Delay Of 2 Days In Filing Of Appeal. 4. That We Are Enclosing Herewith Copy Of Receipt Of Courier & Track Record In Support Of The Fact That Courier Sent On 30.09.2021 Was Delivered In The Office Of Itat On 05.10.2021 Resulting In Delay Of 2 Days. 5. That Delay In Filing Of Appeal Has Happened Because Of Reasons Beyond Control Of Assessee. Delay In Filing Of Appeal Is Not Intentional.

For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M. Surendranath, Sr. DR
Section 139(1)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, “SMC” AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT Assessment Year: 2017-18 M/s Varindra Tools Pvt. Ltd. Vs The Asstt. CIT Vill: Wariyana, Sangal Sohal Road, Circle-II, Jalandhar Jalandhar(Punjab) PAN NO: AABCV8593P Appellant Respondent Assessee by : Shri Surinder Mahajan, CA Revenue by : Shri S.M. Surendranath, Sr. DR Date of Hearing : 11/11/2021 Date of Pronouncement : 11/11/2021 Order PER N.K. SAINI, VICE PRESIDENT This is an appeal by the assessee against the order dt. 31/07/2021 of the Ld. CIT(A), National Faceless Appeal Centre (…

Genesis Trot, Jalandhar vs. Income Tax Officer Ward -1 (1), Jalandhar

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

ITA 91/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20
For Appellant: Shri Surinder Mahajan, CAFor Respondent: Shri S.M Surendranath, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH, “SMC” AMRITSAR (VIRTUAL COURT) BEFORE: SHRI. N.K.SAINI, VICE PRESIDENT Assessment Year: 2019-20 M/s Paras Valves Pvt. Ltd. Vs The Asstt. CIT 49, Aman Nagar, Jalandhar Circle-II, Jalandhar PAN NO: AAECP0875D Appellant Respondent Assessment Year: 2019-20 M/s Nagory India Vs The Asstt. CIT Globe Colony, Jalandhar Circle-II, Jalandhar PAN NO: AAAFN6463E Appellant Respondent Assessee by : Shri Surinder Mahajan, CA Revenue by : Shri S.M Surendranath, Sr. DR Assessment Year: 2019-20 Suman Sharma Vs The Asstt. DIT Prop. M/s Laxmi Enterprises, VPO CPC- Bangalore Kanjij…