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 367,154 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 Pharose Remedies Limited, Jalandhar vs. Deputy Commissioner of Income Tax Circle-3, Jalandhar

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

ITA 131/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपील सं./Ita No.131/Asr/2021 (धनिाारण वर्ा / Assessment Year : 2019-2020) M/S Pharose Remedies Ltd Vs Dcit, Circle-3, Jalandhar Ef-378, Lala Munshi Ram Compound, Mandi Road, Jalandhar Pan No. : Aaecp 0493 R (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 : 11/11/2021 घोर्णा की तारीख/Date Of Pronouncement : 11/11/2021

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.131/ASR/2021 (धनिाारण वर्ा / Assessment Year : 2019-2020) M/s Pharose Remedies Ltd Vs DCIT, Circle-3, Jalandhar EF-378, Lala Munshi Ram Compound, Mandi Road, Jalandhar PAN No. : AAECP 0493 R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee by : Shri Surinder Mahaja…

Lakshmi Handicrafts, Jalandhar City vs. Asst. CPC / Income Tax Officer Ward-3 (4), Jalandhar

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

ITA 112/ASR/2021[2018-19]Status: DisposedITAT Amritsar11 Nov 2021AY 2018-19
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…

Shri Suman Sharma Prop. M/S Laxmi Enterprises, Kaputhala vs. Asst. CPC/ Income Tax Offcier Ward-2, Kaputhala

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

ITA 111/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…

Punjab Kesri, Jalandhar vs. Asst.CPC/ Income Tax Officer Ward-3 (3), Jalandhar

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

ITA 110/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपील सं./Ita No.110/Asr/2021 (धनिाारण वर्ा / Assessment Year : 2019-2020) Punjab Kesari Vs Adit, Cpc-Bangalore Punjab Kesari Building, Bengaluru-560500 Civil Lines, Jalandhar Pan No. : Aaifp 0856 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee By : Shri Sandeep Vijh, Ca राजस्व की ओर से /Revenue By Shri S.M.Surendranath, Sr.Dr : सुनवाई की तारीख / Date Of Hearing : 11/11/2021 घोर्णा की तारीख/Date Of Pronouncement : 11/11/2021

For Appellant: Shri Sandeep Vijh, CA
Section 139(1)Section 2Section 234ASection 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.110/ASR/2021 (धनिाारण वर्ा / Assessment Year : 2019-2020) Punjab Kesari Vs ADIT, CPC-Bangalore Punjab Kesari Building, Bengaluru-560500 Civil Lines, Jalandhar PAN No. : AAIFP 0856 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee by : Shri Sandeep Vijh, CA राजस्व…

Shri Gurvinder Singh Jammu, Jalandhar vs. Asst.CPC/Dy Commissioner of Income Tax Circle-3, Jalandhar

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

ITA 109/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपील सं./Ita Nos.108 & 109/Asr/2021 (धनिाारण वर्ा / Assessment Years : 2018-2019 & 2019-2020) Gurvinder Singh Jammu Vs Dcit, Cpc, Bangalore Jammu Hospital, Bengaluru-560500 Near Sports College, Kapurthala Road, Jalandhar City-144001 Pan No. : Aampj 8608 D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee By : Shri Sandeep Vijh, Ca राजस्व की ओर से /Revenue By Shri S.M.Surendranath, Sr.Dr : सुनवाई की तारीख / Date Of Hearing : 11/11/2021 घोर्णा की तारीख/Date Of Pronouncement : 11/11/2021 आदेश / O R D E R Per N. K. Choudhry, Jm

For Appellant: Shri Sandeep Vijh, CA
Section 139(1)Section 2Section 234CSection 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 Nos.108 & 109/ASR/2021 (धनिाारण वर्ा / Assessment Years : 2018-2019 & 2019-2020) Gurvinder Singh Jammu Vs DCIT, CPC, Bangalore Jammu Hospital, Bengaluru-560500 Near Sports College, Kapurthala Road, Jalandhar City-144001 PAN No. : AAMPJ 8608 D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिाा…

Shri Gurvinder Singh Jammu, Jalaqndhar vs. Dy. CPC Banglore/Dy Commissioner of Income Tax Circle -3, Jalandhar

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

ITA 108/ASR/2021[2018--19]Status: DisposedITAT Amritsar11 Nov 2021

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपील सं./Ita Nos.108 & 109/Asr/2021 (धनिाारण वर्ा / Assessment Years : 2018-2019 & 2019-2020) Gurvinder Singh Jammu Vs Dcit, Cpc, Bangalore Jammu Hospital, Bengaluru-560500 Near Sports College, Kapurthala Road, Jalandhar City-144001 Pan No. : Aampj 8608 D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee By : Shri Sandeep Vijh, Ca राजस्व की ओर से /Revenue By Shri S.M.Surendranath, Sr.Dr : सुनवाई की तारीख / Date Of Hearing : 11/11/2021 घोर्णा की तारीख/Date Of Pronouncement : 11/11/2021 आदेश / O R D E R Per N. K. Choudhry, Jm

For Appellant: Shri Sandeep Vijh, CA
Section 139(1)Section 2Section 234CSection 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 Nos.108 & 109/ASR/2021 (धनिाारण वर्ा / Assessment Years : 2018-2019 & 2019-2020) Gurvinder Singh Jammu Vs DCIT, CPC, Bangalore Jammu Hospital, Bengaluru-560500 Near Sports College, Kapurthala Road, Jalandhar City-144001 PAN No. : AAMPJ 8608 D (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिाा…

M/S Orthonova Joint & Trauma Hospital Private Limited, Jalandhar vs. Assistant Commissoner of Income Tax Circle-1, Jalandhar

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

ITA 106/ASR/2021[2019-20]Status: DisposedITAT Amritsar11 Nov 2021AY 2019-20

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपील सं./Ita No.106/Asr/2021 (धनिाारण वर्ा / Assessment Year : 2019-2020) M/S Orthonova Joint & Vs Acit, Circle-1, Jalandhar Trauma Hospital Private Ltd Nakodar Road, Jalandhar (Punjab) Pan No. : Aabco 0966 F (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 : 11/11/2021 घोर्णा की तारीख/Date Of Pronouncement : 11/11/2021

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.106/ASR/2021 (धनिाारण वर्ा / Assessment Year : 2019-2020) M/s Orthonova Joint & Vs ACIT, Circle-1, Jalandhar Trauma Hospital Private Ltd Nakodar Road, Jalandhar (Punjab) PAN No. : AABCO 0966 F (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee by : Shri Surinder Maha…

M/S Nagory India, Jalandhar vs. Assistant Commissioner of Income Tax Circle-II, Jalanadhar

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

ITA 103/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…

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

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

ITA 102/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…

Shri Suba Singh Prop Dsp Pipe Fiting Works, Jalandhar vs. Income Tax Officer Ward-2(4), Jalandhar

In the result, the appeal of the assessee is partly allowed

ITA 85/ASR/2021[2019-20]Status: DisposedITAT Amritsar10 Nov 2021AY 2019-20

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपील सं./Ita No.85/Asr/2021 (धनिाारण वर्ा / Assessment Year : 2019-2020) Suba Singh, Vs Ito, Ward-2(4), Jalandhar 35 D.S.P. Pipe Fitting Works Industrial Estate Extension, Jalandhar-144004, Punjab Pan No. : Aacfb 9414 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee By : Shri Rakesh Chopra, Adv. राजस्व की ओर से /Revenue By Shri S.M.Surendranath, Sr.Dr : सुनवाई की तारीख / Date Of Hearing : 10/11/2021 घोर्णा की तारीख/Date Of Pronouncement : 10/11/2021

For Appellant: Shri Rakesh Chopra, Adv
Section 139(1)Section 2Section 250Section 36(1)(va)Section 4Section 43BSection 80C

…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.85/ASR/2021 (धनिाारण वर्ा / Assessment Year : 2019-2020) Suba Singh, Vs ITO, Ward-2(4), Jalandhar 35 D.S.P. Pipe Fitting Works Industrial Estate Extension, Jalandhar-144004, Punjab PAN No. : AACFB 9414 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee by : Shri Ra…

M/S Brightway Exports International, Jalandhar vs. Deputy /Assistant Commissioner of Incme Tax Circle -1, Jalandhar

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

ITA 81/ASR/2021[2018-19]Status: DisposedITAT Amritsar10 Nov 2021AY 2018-19

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपील सं./Ita No.81/Asr/2021 (धनिाारण वर्ा / Assessment Year : 2018-2019) M/S Brightway Exports Vs Dcit/Acit, Circle-1, International, Jalandhar Gakhal Road, Basti Danishmanda, Jalandhar Pan No. : Aacfb 9414 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee By : Shri J.S.Bhasin, Advocate राजस्व की ओर से /Revenue By Shri S.M.Surendranath, Sr.Dr : सुनवाई की तारीख / Date Of Hearing : 10/11/2021 घोर्णा की तारीख/Date Of Pronouncement : 10/11/2021

For Appellant: Shri J.S.Bhasin, Advocate
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.81/ASR/2021 (धनिाारण वर्ा / Assessment Year : 2018-2019) M/s Brightway Exports Vs DCIT/ACIT, Circle-1, International, Jalandhar Gakhal Road, Basti Danishmanda, Jalandhar PAN No. : AACFB 9414 B (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) धनिााररती की ओर से /Assessee by : Shri J.S.Bhasin, A…

Shri Nipun Jain Prop: Eastman Reclamations Prop :Kohinoor Exports, Jalandhar vs. Deputy/ Assistant Commissioner of Income Tax Circle-1, Jalandhar

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

ITA 72/ASR/2021[2019-20]Status: DisposedITAT Amritsar08 Nov 2021AY 2019-20

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपील सं./Ita Nos.71 & 72/Asr/2021 ("नधा"रण वष" / Assessment Years : 2018-2019 & 2019-2020)

For Appellant: Shri Sandeep Vijh, CA
Section 139(1)Section 2Section 234ASection 250Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, अमृतसर "यायपीठ, अमृतसर IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (THROUGH VIDEO CONFERENCING AT CHANDIGARH) "ी एन.के.सैनी, उपा"य" एवं "ी एन.के.चौधर" "या"यक सद"य के सम" । BEFORE SHRI N. K. SAINI, VICE PRESIDENT & SHRI N. K. CHOUDHRY, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.71 & 72/ASR/2021 ("नधा"रण वष" / Assessment Years : 2018-2019 & 2019-2020) Nipun Jain Vs DCIT, CPC, Bengaluru Prop:Eastman Reclamations Prop : Kohinoor Exports, Kapurthala Road, Bastibawakhel, Jalandhar-144021 PAN No. : ACUPJ 1703 D .. (""यथ" / Respondent) (अपीलाथ" /Appellant) "नधा"रती क" ओर से /Assessee by…

Sh. Manjeet Singh Kalra, Panchkula vs. ADIT, CPC/ ITO-Ward-1, Panchkula

In the result, appeal of the assessee is allowed

ITA 260/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh02 Nov 2021AY 2018-19
For Appellant: Shri Neeraj Jain, CAFor Respondent: Shri Ashok Khanna, Addl.CIT
Section 139(1)Section 143(1)Section 250(6)Section 36Section 43B

…e assessee that the issue already stood ITA -260/CHD/2021 A.Y. 2018-19 Page 3 of 5 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, we are aware, stands adjudicated by the coordinate bench of the ITAT in various appeals, consistently deleting the disallowance. In the case of Ajay Piplani Vs Assistant Director of Income Tax, CPC, Bengaluru in ITA No. 114/CHD/2021 order dated 04.10.2021, the issue has been adj…

M/S Kalka Steels, Kalka vs. DCIT, CPC/ACIT, Circle-1(1), Chandigarh

In the result, appeal of the assessee is allowed

ITA 256/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh02 Nov 2021AY 2018-19
For Appellant: Shri Vineet Krishan, AdvFor Respondent: Smt. Priyanka Dhar, JCIT
Section 139(1)Section 143(1)Section 250(6)Section 36Section 43B

…e assessee that the issue already stood ITA -256/CHD/2021 A.Y. 2018-19 Page 3 of 6 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. At the outset itself, it was pointed out by the ld. counsel for the assessee that the issue is squarely covered in favour of the assessee by the decision of the Co-ordinate Bench in the following cases i) Ajay Piplani Vs Assistant Director of Income Tax, CPC, Bengaluru in ITA No. 114/CHD/202…

M/S Czar Faucets Ltd, Chandigarh vs. DCIT, CPC, Bangalore

The appeal of the assessee is allowed

ITA 255/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh02 Nov 2021AY 2018-19

Bench: Filing Of The Return U/S 139(1) In 2018-19 Assessment Year.

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Smt. Priyanka Dhar, JCIT
Section 139(1)Section 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…

Sh. Sukhdev Singh, Mohali vs. ITO-Ward-6(4), Chandigarh

The appeal of the assessee is allowed

ITA 250/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh02 Nov 2021AY 2019-20

Bench: Filing Of The Return U/S 139(1) In 2018-19 Assessment Year.

For Appellant: Shri Vineet Krishan, AdvocateFor Respondent: Smt. Priyanka Dhar, JCIT
Section 139(1)Section 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…

Virakat Human Resources Development Charitable Trust, Barnala vs. DCIT, CPC/ITO-Ward-1, Barnala

In the result, appeal of the assessee is allowed

ITA 242/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh02 Nov 2021AY 2018-19
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…

Kolortek Paints Private Limited, Ambala vs. ADIT, CPC/ITO-Ward-2, Ambala

In the result, appeal of the assessee is allowed

ITA 240/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh02 Nov 2021AY 2019-20
For Appellant: Shri Dhruv Goyal, C.AFor Respondent: Smt. Priyanka Dhar, JCIT
Section 139(1)Section 143(1)Section 250(6)Section 36Section 43B

…e 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) & ITA -240/CHD/2021 A.Y. 2019-20 Page 3 of 5 CIT vs Hemla Embroidery Mills (P) Ltd(2014) 366 ITR 167(P&H), was brushed aside and the addition upheld. 3. At the outset itself, it was pointed out by the ld. counsel for the assessee that the issue is squarely covered by the decision of the Co-ordinate Bench in the following cases i) Ajay Piplani Vs Assistant Director of Income Tax, CPC, Bengaluru in ITA No. 114/CHD/2021 order dated 04.10.2021…

Sh. Gurjant Singh Aolukh, Mohali vs. ITO-Ward-6 (1), Chandigarh

In the result, appeal of the assessee is allowed

ITA 239/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh02 Nov 2021AY 2018-19
For Appellant: Shri Ajay Jain, C.AFor Respondent: Smt. Priyanka Dhar, JCIT
Section 139(1)Section 143(1)Section 250(6)Section 36Section 43B

…e 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) & ITA -239/CHD/2021 A.Y. 2018-19 Page 3 of 5 CIT vs Hemla Embroidery Mills (P) Ltd(2014) 366 ITR 167(P&H), was brushed aside and the addition upheld. 3. At the outset itself, it was pointed out by the ld. counsel for the assessee that the issue is squarely covered by the decision of the Co-ordinate Bench in the following cases i) Ajay Piplani Vs Assistant Director of Income Tax, CPC, Bengaluru in ITA No. 114/CHD/2021 order dated 04.10.2021…

Chatru Mal Garg, Faridabad vs. ACIT, Circle-1, Faridabad

In the result, appeal of the assessee is allowed

ITA 850/DEL/2021[2018-19]Status: DisposedITAT Delhi29 Oct 2021AY 2018-19

Bench: Sh. Anil Chaturvedi(Through Video Conferencing) Chatru Mal Garg Vs. Acit Plot No.98, Sector – 25, Circle – 1 Faridabad, Faridabad Haryana - 121005 Pan : Abzpg 7929 C (Appellant) (Respondent) Assessee By Shri Alok Kumar Gupta, C.A. Revenue By Shri R. K. Gupta, Sr. D.R. Date Of Hearing: 07.10.2021 Date Of Pronouncement: 29.10.2021 Order Per Anil Chaturvedi, Am:

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

…(Delhi). He also placed reliance on the decision rendered by the Hon’ble Punjab and Haryana Court in the case of CIT vs. Mark Auto Industires Ltd. reported in 358 ITR 43 (P and H) and the decision in the case of CIT vs. Hemla Embroidery Mills (P) Ltd., 2014) 366 ITR 167 (P&H). He further submitted that CIT(A) has erred in relying on the amendment made by Finance Bill 2021. He submitted that the memorandum to the Finance Bill clearly states that the amendment made is applicable from A.Y. 2021-2022. He submitted that the Delhi Tribunal in the case of Indian Geotechnical Services in ITA No.622/DEL/2018 order dated…