Commissioner of Income-Tax v. Spectrum Consultants P. Ltd.

2 ITR-OL 622Reported decision2014#806 most cited

What is Commissioner of Income-Tax v. Spectrum Consultants P. Ltd. authority for?

Employee contributions to provident funds, when deposited by the employer after the due date under the Provident Fund Act but before the income tax return filing due date, are deductible.

128

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2022.

Also referred to as

CIT v. Spectrum Consultants P. Ltd. · Spectrum Consultants India P. Ltd. · 2 ITR-OL 622 · Karnataka High Court · Provident Fund Act sections 29 30 31 · employee provident fund contribution deduction · employer contribution liability · deductibility of welfare fund contributions · Section 43B Income Tax Act · due date for deposit of employee contributions

Judgments citing Commissioner of Income-Tax v. Spectrum Consultants P. Ltd.

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)

…R 70 (Rajasthan)]. ii. Essae Teraoka (P) Ltd. (2014) 366 ITR 408 and iv. Spectrum Teraoka (P) Ltd. (2014) 366 ITR 408 and iv. Spectrum Teraoka (P) Ltd. (2014) 366 ITR 408 and iv. Spectrum Consultants India P. Ltd [(2014) 2 ITR Consultants India P. Ltd [(2014) 2 ITR-OL 622., v. South OL 622., v. South India Corporation Ltd. and vi. India Corporation Ltd. and vi. GhatgePatil Transports GhatgePatil Transports Ltd. 368 IT 749, CIT Versus Sabari Enterprises 298 IT Ltd. 368 IT 749, CIT Versus Sabari Enterprises 298 IT Ltd. 368 IT 749, CIT Versus Sabari Enterprises 298 IT 141 (Karn) CIT, Jaipur 141 (Karn) CIT, Jaipur-II…

RSG SOLUTIONS PRIVATE LIMITED,NEW DELHI vs. ACIT, CIRCLE-20(2), NEW DELHI

ITA 1478/DEL/2021[2019-20]Status: DisposedITAT Delhi22 Sept 2022AY 2019-20

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Shri Arvind Soni, CAFor Respondent: Shri Rajesh Kumar, CIT(DR) and Ms. Rajeshjwari R., JCIT, Sr. DR
Section 139(1)Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Sh. C. N. Prasad, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 1478/Del/2021 Asstt. Year : 2019-20 RSG Solutions Pvt ltd, Vs ACIT, Plot No. 2, 1st Floor, Local Shopping Circle-20(2), Complex, Behind Kalkaji, New Delhi New Delhi (APPELLANT) (RESPONDENT) PAN No. AABCR5965M Assessee by : Shri Arvind Soni, CA Revenue by : Shri Rajesh Kumar, CIT(DR) and Ms. Rajeshjwari R., JCIT, Sr. DR Date of Hearing: 13.09.2022 Date of Pronouncement: 22.09.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: 1. The present appeal has been f…

APEX INSURANCE CONSULTANT LTD,NEW DELHI vs. ITO WARD -3(1), NEW DELHI

ITA 4748/DEL/2019[2014-15]Status: DisposedITAT Delhi12 Sept 2022AY 2014-15

Bench: Sh. C. N. Prasaddr. B. R. R. Kumarita No. 4748/Del/2019 : Asstt. Year : 2014-15 Apex Insurance Consultant Ltd., Vs Income Tax Officer, 54, Basement Vinoba Puri, Lajpat Ward-3(1), Nagar-Ii, New Delhi-110024 New Delhi-110002 (Appellant) (Respondent) Pan No. Aaeca3234H Assessee By : None Revenue By : Sh. Kanav Bali, Cit Dr Date Of Hearing: 08.09.2022 Date Of Pronouncement: 12.09.2022

For Appellant: NoneFor Respondent: Sh. Kanav Bali, CIT DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’ NEW DELHI Before Sh. C. N. Prasad, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 4748/Del/2019 : Asstt. Year : 2014-15 Apex Insurance Consultant Ltd., Vs Income Tax Officer, 54, Basement Vinoba Puri, Lajpat Ward-3(1), Nagar-II, New Delhi-110024 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAECA3234H Assessee by : None Revenue by : Sh. Kanav Bali, CIT DR Date of Hearing: 08.09.2022 Date of Pronouncement: 12.09.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of th…

SONA FASHIONS INC,DELHI vs. ITO, WARD-29(5), NEW DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1217/DEL/2022[2018-19]Status: DisposedITAT Delhi30 Aug 2022AY 2018-19

Bench: Shri Saktijit Memberassessment Year: 2018-19 Sona Fashions Inc. Vs. Ito, H 9, Mohan Coop. Industrial Ward-29(5), Estate, B1, Mathura Road, New Delhi South Delhi, New Delhi Pan :Aacfs7353L (Appellant) (Respondent)

Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT MEMBER, JUDICIAL MEMBER Assessment Year: 2018-19 Sona Fashions Inc. Vs. ITO, H 9, Mohan Coop. Industrial Ward-29(5), Estate, B1, Mathura Road, New Delhi South Delhi, New Delhi PAN :AACFS7353L (Appellant) (Respondent) Appellant by Sh. Ashok Kumar Bhatia, CA Respondent by Sh. Om Parkash, Sr. DR Date of hearing 30.08.2022 Date of pronouncement 30.08.2022 ORDER This is an appeal by the assessee against order dated 30.03.2022 of National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2018-19. 2. The d…

MORAL PHARMACEUTICALS (P) LTD,MUMBAI vs. DCIT-3,LUCKNOW-NEW/DCIT,CPC,, BANGALORE

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

ITA 136/LKW/2022[2018-19]Status: DisposedITAT Lucknow04 Aug 2022AY 2018-19

Bench: Shri T.S. Kapoor

Section 143(1)Section 143(3)Section 36(1)(va)Section 37(1)Section 43BSection 44A

…I.T.A. No.136/Lkw/2022 Assessment year: 2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.136/Lkw/2022 Assessment year:2018-19 Moral Pharmaceuticals (P) Ltd., Vs. DCIT, Office No.306, 3rd Floor, Crecent CPC, Bangalore/DCIT-3, Business Square, Kherani Road, Lucknow-New Near Sakinaka Opp. Gudicha Bid. 400072 Mumbai, Maharashtra. PAN:AAGCM 8051Q (Appellant) (Respondent) Appellant by Shri P.K. Kapoor, CA Respondent by Shri Harish Gidwani, DR Date of hearing 03/08/2022 Date of pronouncement 04/08/2022 O R D E R PER T.S. KAPOOR, A.M. Th…

BABIAN INN,LUCKNOW vs. ACIT, RANGE-I, LUCKNOW

In the result, the appeal of the assessee stands allowed

ITA 85/LKW/2021[2018-2019]Status: HeardITAT Lucknow04 Aug 2022AY 2018-2019

Bench: Shri A.D Jain & Shri T.S. Kapoor

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

…I.T.A. No.85/Lkw/2021 Assessment year: 2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI A.D JAIN, VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.85/Lkw/2021 Assessment year:2018-19 Babian Inn, Vs. ACIT, A-24, Faizabad Road, Range-1, Indira Nagar, Lucknow-226016 Ashok Marg, PAN:AAMFB 7321H Lucknow-226001 (Appellant) (Respondent) Appellant by Shri Devashish Mehrotra, Advocate Respondent by Shri Harish Gidwani, DR Date of hearing 29/07/2022 Date of pronouncement 04/08/2022 O R D E R PER T.S. KAPOOR, A.M. This is an appeal filed by the assessee against the or…

RAJAN BANQUET PVT.LTD.,MORADABAD vs. ACIT-1, MORADABAD

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1427/DEL/2022[2020-21]Status: DisposedITAT Delhi04 Aug 2022AY 2020-21

Bench: Shri Saktijit Deyassessment Year: 2020-21

Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2020-21 Sh. Rajan Banquet Pvt. Ltd., Vs. ACIT-1, Opp. Commissioner Office, Moradabad Near Court, Civil Lines, Moradabad, Uttar Pradesh PAN :AABCR1514N (Appellant) (Respondent) Appellant by None Respondent by Sh. Om Parkash, Sr. DR Date of hearing 04.08.2022 Date of pronouncement 04.08.2022 ORDER This is an appeal by the assessee against order dated 13.05.2022 of National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2020-21. 2. When the appeal was called f…

TRUTECH CONSTRUCTIONS PVT LTD,NEW DELHI vs. DCIT CPC, BANGALORE

ITA 1913/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member Sl. ITA/IT(SS)A/ Appellant Respondent A.Y. Assessee by No. CO No. 1. 1754/Del/2020 Toshiba Water DCIT, 2017-18 Sh. Manish Solutions & Services Circle-27(2), Malik, Adv. Pvt. Ltd., D-19, New Delhi Kalkaji, New Delhi- 110019 PAN-AABCU4368H 2. 1772/Del/2020 Vikas Publishing House DCIT, 2018-19 Ms. Richa Pvt. Ltd., A-27, 2nd CPC, Chawla, CA Floor, Mohan Co- Bengaluru operative Estate, New Delhi-110044 PAN-AAACV0006A 3. 1831/Del/2020 Tech Auto Pvt. Ltd., DCIT, 2018-19 Sh. As…

UTTAM INDUSTRIAL ENGINEERING PRIVATE LIMITED,NEW DELHI vs. DCIT CIRCLE-25(1), NEW DELHI

ITA 1911/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member Sl. ITA/IT(SS)A/ Appellant Respondent A.Y. Assessee by No. CO No. 1. 1754/Del/2020 Toshiba Water DCIT, 2017-18 Sh. Manish Solutions & Services Circle-27(2), Malik, Adv. Pvt. Ltd., D-19, New Delhi Kalkaji, New Delhi- 110019 PAN-AABCU4368H 2. 1772/Del/2020 Vikas Publishing House DCIT, 2018-19 Ms. Richa Pvt. Ltd., A-27, 2nd CPC, Chawla, CA Floor, Mohan Co- Bengaluru operative Estate, New Delhi-110044 PAN-AAACV0006A 3. 1831/Del/2020 Tech Auto Pvt. Ltd., DCIT, 2018-19 Sh. As…

TRUTUFF FACILITY MANAGEMENT PRIVATE LIMITED,NEW DELHI vs. DCIT CPC, BANGALORE

ITA 1851/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member Sl. ITA/IT(SS)A/ Appellant Respondent A.Y. Assessee by No. CO No. 1. 1754/Del/2020 Toshiba Water DCIT, 2017-18 Sh. Manish Solutions & Services Circle-27(2), Malik, Adv. Pvt. Ltd., D-19, New Delhi Kalkaji, New Delhi- 110019 PAN-AABCU4368H 2. 1772/Del/2020 Vikas Publishing House DCIT, 2018-19 Ms. Richa Pvt. Ltd., A-27, 2nd CPC, Chawla, CA Floor, Mohan Co- Bengaluru operative Estate, New Delhi-110044 PAN-AAACV0006A 3. 1831/Del/2020 Tech Auto Pvt. Ltd., DCIT, 2018-19 Sh. As…

TECH AUTO PVT LTD,NEW DELHI vs. DCIT CPC, BANGALORE

ITA 1831/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member Sl. ITA/IT(SS)A/ Appellant Respondent A.Y. Assessee by No. CO No. 1. 1754/Del/2020 Toshiba Water DCIT, 2017-18 Sh. Manish Solutions & Services Circle-27(2), Malik, Adv. Pvt. Ltd., D-19, New Delhi Kalkaji, New Delhi- 110019 PAN-AABCU4368H 2. 1772/Del/2020 Vikas Publishing House DCIT, 2018-19 Ms. Richa Pvt. Ltd., A-27, 2nd CPC, Chawla, CA Floor, Mohan Co- Bengaluru operative Estate, New Delhi-110044 PAN-AAACV0006A 3. 1831/Del/2020 Tech Auto Pvt. Ltd., DCIT, 2018-19 Sh. As…

VIKAS PUBLISHING HOUSE PRIVATE LIMITED,NEW DELHI vs. DCIT CPC, BENGALURU

ITA 1772/DEL/2020[2018-19]Status: DisposedITAT Delhi01 Aug 2022AY 2018-19

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member Sl. ITA/IT(SS)A/ Appellant Respondent A.Y. Assessee by No. CO No. 1. 1754/Del/2020 Toshiba Water DCIT, 2017-18 Sh. Manish Solutions & Services Circle-27(2), Malik, Adv. Pvt. Ltd., D-19, New Delhi Kalkaji, New Delhi- 110019 PAN-AABCU4368H 2. 1772/Del/2020 Vikas Publishing House DCIT, 2018-19 Ms. Richa Pvt. Ltd., A-27, 2nd CPC, Chawla, CA Floor, Mohan Co- Bengaluru operative Estate, New Delhi-110044 PAN-AAACV0006A 3. 1831/Del/2020 Tech Auto Pvt. Ltd., DCIT, 2018-19 Sh. As…

TOSHIBA WATER SOLUTIONS & SERVICES PVT LTD,NEW DELHI vs. DCIT CIRCLE-27(2), NEW DELHI

ITA 1754/DEL/2020[2017-18]Status: DisposedITAT Delhi01 Aug 2022AY 2017-18

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Respondent: Sh. M. Baranwal, Sr. DR
Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member Sl. ITA/IT(SS)A/ Appellant Respondent A.Y. Assessee by No. CO No. 1. 1754/Del/2020 Toshiba Water DCIT, 2017-18 Sh. Manish Solutions & Services Circle-27(2), Malik, Adv. Pvt. Ltd., D-19, New Delhi Kalkaji, New Delhi- 110019 PAN-AABCU4368H 2. 1772/Del/2020 Vikas Publishing House DCIT, 2018-19 Ms. Richa Pvt. Ltd., A-27, 2nd CPC, Chawla, CA Floor, Mohan Co- Bengaluru operative Estate, New Delhi-110044 PAN-AAACV0006A 3. 1831/Del/2020 Tech Auto Pvt. Ltd., DCIT, 2018-19 Sh. As…

HANS RUBBER & SPORTS PRIVATE LIMITED,MEERUT vs. DCIT, CIRCLE-1, MEERUT

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 915/DEL/2021[2019-20]Status: DisposedITAT Delhi29 Jul 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20

Section 139(1)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2019-20 M/s. Hans Rubber & Sports Vs. DCIT, Pvt. Ltd., Circle-1, C/o- S K Kumar & Co., Meerut 457/1, Mangal Pandey Nagar, Meerut, Uttar Pradesh PAN :AAACH9771Q (Appellant) (Respondent) Appellant by Sh. P.S. Kashyap, CA Respondent by Sh. Om Prakash, Sr. DR Date of hearing 20.07.2022 - Date of pronouncement 29.07.2022 ORDER This is an appeal by the assessee against order dated 07.06.2021 of National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2019-20. 2. The…

PUSHPA SHARMA,HARYANA vs. ITO, WARD-2(1), FARIDABAD

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1473/DEL/2021[2018-19]Status: DisposedITAT Delhi29 Jul 2022AY 2018-19

Bench: Shri Saktijit Deyassessment Year: 2018-19

Section 139(1)Section 3Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2018-19 Pushpa Sharma, Vs. Income Tax Officer, H. No. 1178, Sector-8, Ward-2(1), Faridabad Faridabad PAN :CAQPS5194F (Appellant) (Respondent) Appellant by None Respondent by Sh. Om Prakash, Sr. DR Date of hearing 21.07.2022 Date of pronouncement 29.07.2022 ORDER This is an appeal by the assessee against order dated 27.08.2021 of National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2018-19. 2. When the appeal was called for hearing, none appeared on behalf…

FLYING FABRICATION,NEW DELHI vs. ITO,WARD 1(4), GURGAON

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1545/DEL/2022[2017-18]Status: DisposedITAT Delhi28 Jul 2022AY 2017-18

Bench: Shri G.S. Pannu, Hon’Ble & Shri Saktijit Deyassessment Year: 2017-18 M/S. Flying Fabrication, Vs. Income Tax Officer, The Tax Chambers Advocates Ward-1(4) & Legal Advisors, C-177, Gurgaon Defence Colony, Lgf, New Delhi Pan :Aadff9825H (Appellant) (Respondent)

Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘B’ NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2017-18 M/s. Flying Fabrication, Vs. Income Tax Officer, The Tax Chambers Advocates Ward-1(4), & Legal Advisors, C-177, Gurgaon Defence Colony, LGF, New Delhi PAN :AADFF9825H (Appellant) (Respondent) Appellant by Ms. Swati Talwar, Advocate Respondent by Sh. Sanjay Kumar, Sr. DR Date of hearing 08.07.2022 Date of pronouncement 28.07.2022 ORDER PER SAKTIJIT DEY, JM: This is an appeal by the assessee against order dated 05.05.2022 of National Faceless…

RAMA ROLLER FLOUR MILLS ,MEERUT vs. ITO, WARD-1(1)(1), MEERUT

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1477/DEL/2021[2018-19]Status: DisposedITAT Delhi28 Jul 2022AY 2018-19

Bench: Shri Saktijit Deyassessment Year: 2018-19

Section 139(1)Section 3Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2018-19 M/s. Rama Roller Flour Vs. Income Tax Officer, Mills, Ward-1(1)(1), Kartar Singh & Co. 86, Meerut Bank Street, Meerut, UP PAN :AAWFR0198L (Appellant) (Respondent) Appellant by None Respondent by Sh. Om Prakash, Sr. DR Date of hearing 28.07.2022 Date of pronouncement 28.07.2022 ORDER This is an appeal by the assessee against order dated 28.08.2021 of National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2018-19. 2. When the appeal was called for hear…

FARIDABAD SERVICE STATION,HARYANA vs. ITO, WARD-30(4), DELHI

In the result, the appeals of the assessee are allowed and the appeals of the Revenue are dismissed

ITA 1472/DEL/2021[2019-20]Status: DisposedITAT Delhi26 Jul 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20

Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER Assessment Year: 2019-20 Faridabad Service Station, Vs. Income Tax Officer, 18/4, Mathura Road, Ward-30(4), Faridabad Delhi PAN :AAAFF1550A (Appellant) (Respondent) Appellant by Sh. Alok Kumar Gupta, CA Respondent by Sh. Om Prakash, Sr. DR Date of hearing 26.07.2022 Date of pronouncement 26.07.2022 ORDER This is an appeal by the assessee against order dated 28.09.2021 of National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2019-20. 2. The dispute in the present appeal is…

J.P. MOTOR RPIVATE LIMITED,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE-1, LUCKNOW

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

ITA 118/LKW/2022[2018-19]Status: DisposedITAT Lucknow25 Jul 2022AY 2018-19

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2018-19 J.P. Motor Pvt. Ltd. V. The Acit 313/22, Khun Khun Ji Road Range 1 Chowk, Lucknow Lucknow Tan/Pan:Aabcj6763H (Appellant) (Respondent) Appellant By: Shri Devashish Mehrotra, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 21 07 2022 Date Of Pronouncement: 25 07 2022 O R D E R

For Appellant: Shri Devashish Mehrotra, AdvocateFor Respondent: Shri Harish Gidwani, D.R
Section 139(1)Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2018-19 J.P. Motor Pvt. Ltd. v. The ACIT 313/22, Khun Khun Ji Road Range 1 Chowk, Lucknow Lucknow TAN/PAN:AABCJ6763H (Appellant) (Respondent) Appellant by: Shri Devashish Mehrotra, Advocate Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 21 07 2022 Date of pronouncement: 25 07 2022 O R D E R PER A.D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT(A), NFAC, New Delhi, dated 1.10.2021, for Assessment Year 2018-19, raising…

DR B LAL CLINICAL LABORATORY PVT LTD,JAIPUR vs. ACIT, CIRCLE-7, JAIPUR

In the result, the appeal of the assessees is allowed

ITA 205/JPR/2022[2017-18]Status: DisposedITAT Jaipur14 Jul 2022AY 2017-18

Bench: Us.

For Appellant: Shri Vedant Agarwal (Adv.)For Respondent: Ms Monisha Choudhary (JCIT) a
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)

…Hon’ble High Courts, which are produced as under:- 1. Aimil Limited (2010) 321 ITR 508 (Delhi) 2. State Bank of Bikaner & Jaipur ( 2014) 363 ITR 70 (Rajasthan) 3. Essae Teraoka Pvt. Ltd. (2014) 366 ITR 408 (Kar.) 4. Spectrum Consultants India P. Ltd. (2014) 2 ITR-OL 622 5. GhatgePatil Transports ltd. 368 ITR 749 6. CIT vs. Sabari Enterprises 298 ITR 141 (Karn) 7. CIT vs. Jaipur Vidyut Vitran Nigam Ltd. and Rajasthan Rajya Vidyut Utpadan Nigam Ltd. (2014) 363 ITr 307 8. CIT vs. State Bank of Bikaner & Jaipur and Jaipur Vidyut Vitaran Nigam Ltd. (2014) 363 ITR 70 9. The reliance was also placed on the decisions…

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