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

Q: How many judgments cite Commissioner of Income-Tax v. Spectrum Consultants P. Ltd.?

237 judgments on BharatTax cite Commissioner of Income-Tax v. Spectrum Consultants P. Ltd. (2 ITR-OL 622), spanning 2015 to 2023.

2 ITR-OL 622Reported decision2014#371 most cited

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

Contributions received from employees towards ESI are deductible as business expenditure, even if paid after the due date for payment but before the due date for filing the return of income.

237

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2023.

Also referred to as

CIT v. Spectrum Consultants India P. Ltd · Spectrum Consultants India · ESI contribution · employee contribution · deduction · due date · section 36(1)(va) · section 43B · Income Tax Act

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

Sri Ramesh Sparklers Facory, Sivakasi vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 298/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.298/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Sri Ramesh Sparklers Factory DCIT बनाम/ 11, AKP Middle Street, CPC, Vs. Sivakasi – 626 189. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAOFS-5699-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri M. Abhishek (C.A)-Ld. AR ""थ" की ओर…

M/S Saravana Selfavathnam Retail Private Limited, Chennai vs. ADIT.CPC, Bengaluru

Appeal is allowed

ITA 288/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.288/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) M/S. Sarvana Selvarathnam Retail Adit बनाम/ Pvt. Ltd. Cpc, No.14, Ranganathan Street, T. Nagar, Bengaluru. Vs. Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aakcs-2680-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : None ""थ" की ओरसे/Respondent By : Shri P. Sajit Kumar (Jcit) – Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 22-06-2022 घोषणा की तारीख /Date Of Pronouncement : 22-06-2022

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.288/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) M/s. Sarvana Selvarathnam Retail ADIT बनाम/ Pvt. Ltd. CPC, No.14, Ranganathan Street, T. Nagar, Bengaluru. Vs. Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAKCS-2680-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : None ""थ" की ओ…

M/S Saravana Selvarathnam Trading & Manufacturing Private Limited, Chennai vs. ADIT, CPC, Benguluru

Appeal is allowed

ITA 287/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.286 & 287/Chny/2022 (िनधा1रण वष1 / Assessment Years: 2018-19 & 2019-20) M/s. Sarvana Selvarathnam Trading ADIT बनाम/ & Manufacturing Pvt. Ltd. CPC, No.14, Ranganathan Street, T. Nagar, Bengaluru. Vs. Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAHCS-1546-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की…

M/S Saravana Selvarathnam Trading & Manufacturing Private Limited, Chennai vs. ADIT, CPC, Benguluru

Appeal is allowed

ITA 286/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.286 & 287/Chny/2022 (िनधा1रण वष1 / Assessment Years: 2018-19 & 2019-20) M/s. Sarvana Selvarathnam Trading ADIT बनाम/ & Manufacturing Pvt. Ltd. CPC, No.14, Ranganathan Street, T. Nagar, Bengaluru. Vs. Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAHCS-1546-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की…

M/S Punniyamoorthy Pillai Department Store, Thanjavur vs. ITO, Circle(OSD)-1, Trichy

The appeal stands allowed in terms of our above order

ITA 285/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Saroj Kumar Parida (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR

Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद2 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद2 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.285/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) M/s. Punniamoorthy Pillai Department Store ITO बनाम/ 1476, South Rampart, Circle (OSD)-1, Vs. Thanjavur – 613 001. Trichy. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAGFP-2600-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri Saroj Kumar Par…

United Coffee House, Delhi vs. ITO, Ward-52(4), Delhi

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

ITA 792/DEL/2022[2019-20]Status: HeardITAT Delhi08 Jun 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20 M/S. United Coffee House, Vs. Income Tax Officer, E-15, Connaught Place, Ward-52(4), Delhi Delhi Pan :Aaafu1260G (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 DEY, JUDICIAL MEMBER Assessment Year: 2019-20 M/s. United Coffee House, Vs. Income Tax Officer, E-15, Connaught Place, Ward-52(4), Delhi Delhi PAN :AAAFU1260G (Appellant) (Respondent) Appellant by None Respondent by Sh. Om Prakash, Sr. DR Date of hearing 08.06.2022 Date of pronouncement 08.06.2022 ORDER This is an appeal by the assessee against order dated 01.09.2021 of National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2019-20. 2. When the appeal was called for hearing, none appeared on beha…

M/S. Avadh Hospital and Heart Centre, Lucknow vs. DCIT-6, Lucknow-New, Lucknow

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

ITA 105/LKW/2022[2018-19]Status: DisposedITAT Lucknow07 Jun 2022AY 2018-19

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

For Appellant: Shri A. P. Sinha, AdvocateFor Respondent: Shri Pankaj Sachan, D.R

Section 36(1)(v)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA Nos.104 & 105/LKW/2022 Assessment Years: 2019-20 & 2018-19 M/s Avadh Hospital and v. The DCIT-6 Heart Centre Lucknow 9-D, Kanpur Road Singar Nagar, Alambagh Lucknow TAN/PAN: (Appellant) (Respondent) Appellant by: Shri A. P. Sinha, Advocate Respondent by: Shri Pankaj Sachan, D.R. Date of hearing: 31 05 2022 Date of pronouncement: 07 06 2022 O R D E R PER A.D. JAIN, V.P.: These are assessee’s appeals against the respective orders of the ld. CIT(A), NFAC, New Delhi, bo…

M/S Avadh Hospital and Heart Centre, Lucknow vs. DCIT-6, Lucknow-New

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

ITA 104/LKW/2022[2019-2020]Status: DisposedITAT Lucknow07 Jun 2022AY 2019-2020

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

For Appellant: Shri A. P. Sinha, AdvocateFor Respondent: Shri Pankaj Sachan, D.R

Section 36(1)(v)

M/S Urban Coop Bank Ltd, Bareilly vs. Asstt. Commissioner of Income Tax-1, Bareilly New

In the result, the appeal of the assessee stands allowed

ITA 133/LKW/2021[2018-2019]Status: DisposedITAT Lucknow07 Jun 2022AY 2018-2019

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

Section 139(1)Section 36Section 43B

…I.T.A. No.133/Lkw/2021 Assessment year: 2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI A.D JAIN, VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.133/Lkw/2021 Assessment year:2018-19 M/s Urban Coop. Bank Ltd., Vs. Dy. Commissioner of Income-tax, R/o Block a Head Office, CPC, Bangalore, Deendayal Puram, Pilibhit Road, [Jurisdictional Asstt. Bareilly Commissioner of Income-tax-1, PAN:AAAJU 0088Q Bareilly-New] (Appellant) (Respondent) Appellant by Ms. Shweta Mittal, C.A. Respondent by Shri Pankaj Sachan, D.R. Date of hearing 01/06/2022 Date of pronouncement 07…

Ashirwad Carbonics (India) Private Limtied, New Delhi vs. Circle-3(1), Delhi

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

ITA 1721/DEL/2021[2019-20]Status: DisposedITAT Delhi31 May 2022AY 2019-20

Bench: Shri Saktijit Deyassessment Year: 2019-20

Section 139(1)Section 36Section 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. Ashirwad Carbonics Vs. DCIT, (India) Pvt. Ltd., CPC, Bangalore 15th Floor, Eros Corporate Tower, Nehru Place, New Delhi PAN :AAJCA4327J (Appellant) (Respondent) Appellant by Ms. Rashi Singhal, CA Respondent by Sh. Om Prakash, Sr.DR Date of hearing 31.05.2022 Date of pronouncement 31.05.2022 ORDER This is an appeal by the assessee against order dated 23.09.2021 of National Faceless Appeal Centre (NFAC), Delhi, pertaining to the assessment year 2019-20. 2. The dispute in…

Aditya Flexipack LLP, Kanpur vs. The Assessing Officer, Kanpur

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

ITA 95/LKW/2022[2019-20]Status: DisposedITAT Lucknow30 May 2022AY 2019-20

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA Nos.94 & 95/LKW/2022 Assessment Years: 2018-19and 2019-20 Aditya Flexipack LLP v. The Assessing Officer 22-B-1, Dadanagar Special Range Kanpur Kanpur TAN/PAN:AAEFA9952B (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Advocate Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 17 05 2022 Date of pronouncement: 30 05 2022 O R D E R PER BENCH: These are assessee’s appeals against the respective orders of the ld. CIT(A), NFAC, New Delhi, both dated 30.3.…

Aditya Flexipack LLP, Kanpur vs. The Assessing Officer, Special Range, Kanpur

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

ITA 94/LKW/2022[2018-19]Status: DisposedITAT Lucknow30 May 2022AY 2018-19

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R

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

M/S India Pesticides Ltd, Bareilly vs. DCIT-1, Bareilly

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

ITA 5/LKW/2022[2018-2019]Status: DisposedITAT Lucknow30 May 2022AY 2018-2019

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2018-19 M/S India Pesticides Ltd. V. The Dcit-1 35-A, Civil Lines Bareilly Bareilly Tan/Pan:Aaaci3591D (Appellant) (Respondent) Appellant By: None (Written Submission) Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

For Appellant: None (Written submission)For Respondent: Shri Harish Gidwani, D.r

Section 143Section 154

…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 M/s India Pesticides Ltd. v. The DCIT-1 35-A, Civil Lines Bareilly Bareilly TAN/PAN:AAACI3591D (Appellant) (Respondent) Appellant by: None (Written submission) Respondent by: Shri Harish Gidwani, D.r. Date of hearing: 17 05 2022 Date of pronouncement: 30 05 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 17.11.2021, for Assessment Year 2018-19, raising the following groun…

M/S Swarup Chemicals Pvt. Ltd, Bareilly vs. DCIT-1, Bareilly

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

ITA 4/LKW/2022[2019-2020]Status: DisposedITAT Lucknow30 May 2022AY 2019-2020

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

For Appellant: None (Written submission)For Respondent: Shri Harish Gidwani, D.R

Section 143(1)(a)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA Nos.3 & 4/LKW/2022 Assessment Years: 2018-19 & 2019-20 M/s Swarup Chemicals Pvt. Ltd. v. The DCIT-1 35-A, Civil Lines Bareilly Bareilly TAN/PAN:AADCS8959E (Appellant) (Respondent) Appellant by: None (Written submission) Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 17 05 2022 Date of pronouncement: 30 05 2022 O R D E R PER BENCH: These are assessee’s appeals against the respective orders of the ld. CIT(A), NFAC, New Delhi, dated 2.11.2021, for Assessment…

Mr.Shitij Dhawan, Kanpur vs. The Assessing Officer, Kanpur

In the result, the appeal of the assessee stands allowed

ITA 36/LKW/2022[2019-2020]Status: DisposedITAT Lucknow30 May 2022AY 2019-2020

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Mr. Shitij Dhawan V. The Assessing Officer 122/235, Fazalganj Special Range Kanpur Kanpur Tan/Pan:Acqpd3380G (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R

Section 36(1)(va)Section 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: 2019-20 Mr. Shitij Dhawan v. The Assessing Officer 122/235, Fazalganj Special Range Kanpur Kanpur TAN/PAN:ACQPD3380G (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Advocate Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 17 05 2022 Date of pronouncement: 30 05 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 17.11.2021, for Assessment Year 2019-20, raising the f…

M/S Swarup Chemicals Pvt. Ltd, Bareilly vs. DCIT--1, Bareilly

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

ITA 3/LKW/2022[2018-2019]Status: DisposedITAT Lucknow30 May 2022AY 2018-2019

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

For Appellant: None (Written submission)For Respondent: Shri Harish Gidwani, D.R

Section 143(1)(a)Section 154

M/S Bright 4 Wheel Sales Private Limited, Lucknow vs. DCIT, Ward -1, Lucknow

In the result, the appeal of the assessee stands allowed

ITA 15/LKW/2022[2018-2019]Status: DisposedITAT Lucknow30 May 2022AY 2018-2019

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2018-19 M/S Bright 4 Wheel Sales V. The Dy. Cit Private Limited Ward 1 11/Cp-6, Vikas Nagar, Lucknow Ring Road, Lucknow Tan/Pan:Aaccb8810E (Appellant) (Respondent) Appellant By: Ms. Shweta Mittal, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

For Appellant: Ms. Shweta Mittal, C.AFor Respondent: Shri Harish Gidwani, D.R

Section 139(1)Section 36Section 36(1)(va)Section 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 M/s Bright 4 Wheel Sales v. The Dy. CIT Private Limited Ward 1 11/CP-6, Vikas Nagar, Lucknow Ring Road, Lucknow TAN/PAN:AACCB8810E (Appellant) (Respondent) Appellant by: Ms. Shweta Mittal, C.A. Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 17 05 2022 Date of pronouncement: 30 05 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 24.11.2021, for Assessment Year 201…

Shakun Sales Private Limited, Lucknow vs. The Assessing Officer 4(1), Lucknow

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

ITA 14/LKW/2022[2019-2020]Status: DisposedITAT Lucknow30 May 2022AY 2019-2020

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R

Section 154Section 2Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA Nos.13 & 14/LKW/2022 Assessment Years: 2018-19 & 2019-20 Shakun Sales Private Limited v. The Assessing Officer 4(1) 29-30, Mahanagar Lucknow Lucknow TAN/PAN:AAICS1761K (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Advocate Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 17 05 2022 Date of pronouncement: 30 05 2022 O R D E R PER BENCH: These are assessee’s appeals against the respective orders of the ld. CIT(A), NFAC, New Delhi, both dated 12.11.…

Shakun Sales Private Limited, Lucknow vs. The Assessing Officer 4(1), Lucknow

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

ITA 13/LKW/2022[2018-2019]Status: DisposedITAT Lucknow30 May 2022AY 2018-2019

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R

Section 154Section 2Section 36(1)(va)

Dharmendra Tiwari, Lucknow vs. The Assessing Officer 4(1), Lucknow

In the result, the appeal of the assessee stands allowed

ITA 12/LKW/2022[2019-2020]Status: DisposedITAT Lucknow30 May 2022AY 2019-2020

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Dharmendra Tiwari V. The Assessing Officer 4(1) 24, Akansha Eldeco Udyan Ii Lucknow Uttratia Lucknow Tan/Pan:Adfpt4416R (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R

Section 154Section 2Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2019-20 Dharmendra Tiwari v. The Assessing Officer 4(1) 24, Akansha Eldeco Udyan II Lucknow Uttratia Lucknow TAN/PAN:ADFPT4416R (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Advocate Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 17 05 2022 Date of pronouncement: 30 05 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 17.11.2021, for Assessment Year 2019-20, ra…