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

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 366,314 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.

M/S. Rupani Footcare Private Limited, Kanpur Nagar vs. Assistant Director of Income Tax, CPC, Bengaluru

In the result, the appeal of the assessee stands allowed

ITA 146/LKW/2021[2019-20]Status: DisposedITAT Lucknow30 May 2022AY 2019-20

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 M/S Rupani Footcare V. The Income Tax Officer Private Limited Ward 2(3)(1) 122/334, Shastri Nagar Kanpur Kanpur Tan/Pan:Aaecr1354B (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, 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: Shri P. K. Kapoor, C.AFor Respondent: Shri Harish Gidwani, D.R
Section 139Section 139(1)Section 143Section 143(1)Section 2(24)(x)Section 36Section 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 Assessment Year: 2019-20 M/s Rupani Footcare v. The Income Tax Officer Private Limited Ward 2(3)(1) 122/334, Shastri Nagar Kanpur Kanpur TAN/PAN:AAECR1354B (Appellant) (Respondent) Appellant by: Shri P. K. Kapoor, 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 9.11.2021, for Assessment Year 2019…

Mr. Gulrej Ansari, Unnao vs. The Income Tax Officer, Ward 2(4), Unnao New

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

ITA 139/LKW/2021[2019-2020]Status: DisposedITAT Lucknow30 May 2022AY 2019-2020

Bench: Shri T. S. Kapoor

Section 143(1)Section 154

…I.T.A. No.138 & 139/Lkw/2021 Assessment year:2018-19 & 19-20 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA No.138 & 139/Lkw/2021 Assessment year:2018-19 & 19-20 Mr. Gujrej Ansari, Vs. Income Tax Officer, Prop. M/s M. S. Contractor, Ward-2(4), Qadir Bagh, Unnao. Unnao. PAN:AEUPA4534M (Appellant) (Respondent) Appellant by Shri Rakesh Garg, Advocate Respondent by Shri Harish Gidwani, D. R. Date of hearing 19/05/2022 Date of pronouncement 30/05/2022 O R D E R These appeals have been filed by the assessee against the separate orders of learn…

Mr. Gulrej Ansari, Unnao vs. The Income Tax Officer, Ward 2(4), Unnao-New

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

ITA 138/LKW/2021[2018-2019]Status: DisposedITAT Lucknow30 May 2022AY 2018-2019

Bench: Shri T. S. Kapoor

Section 143(1)Section 154

…I.T.A. No.138 & 139/Lkw/2021 Assessment year:2018-19 & 19-20 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA No.138 & 139/Lkw/2021 Assessment year:2018-19 & 19-20 Mr. Gujrej Ansari, Vs. Income Tax Officer, Prop. M/s M. S. Contractor, Ward-2(4), Qadir Bagh, Unnao. Unnao. PAN:AEUPA4534M (Appellant) (Respondent) Appellant by Shri Rakesh Garg, Advocate Respondent by Shri Harish Gidwani, D. R. Date of hearing 19/05/2022 Date of pronouncement 30/05/2022 O R D E R These appeals have been filed by the assessee against the separate orders of learn…

Neeta Tiwari, Lucknow vs. Assessing Officer 4(2), Lucknow

In the result, the appeal of the assessee stands allowed

ITA 125/LKW/2021[2019-2020]Status: DisposedITAT Lucknow30 May 2022AY 2019-2020

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Neeta Tiwari V. The Assessing Officer 4(2) 24, Akansha Lucknow Eldeco Udyan Ii Uttratia, Lucknow Tan/Pan:Afopt6232J (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 Neeta Tiwari v. The Assessing Officer 4(2) 24, Akansha Lucknow Eldeco Udyan II Uttratia, Lucknow TAN/PAN:AFOPT6232J (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 18.10.2021, for Assessment Year 2019-20, raisin…

M/S R.K. Engineers Sales Limited, Lucknow vs. Dy. Commissioner of Income Tax, Ward - 3, Lucknow

In the result, the appeal of the assessee stands allowed

ITA 124/LKW/2021[2019-2020]Status: DisposedITAT Lucknow30 May 2022AY 2019-2020

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 M/S R. K. Engineers Sales V. The Dcit Limited Ward 3 B-116, 1St Floor Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aabcr8335D (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 “A”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2019-20 M/s R. K. Engineers Sales v. The DCIT Limited Ward 3 B-116, 1st Floor Lucknow Vibhuti Khand, Gomti Nagar Lucknow TAN/PAN:AABCR8335D (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 24.9.2021, for Assessment Year 2019…

Dee Gee Saw & Metal Works Private Limited, Lucknow vs. The Assistant Commissioner of Income Tax -2, Lucknow

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

ITA 121/LKW/2021[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.120&121/LKW/2021 Assessment Years: 2018-19 & 2019-20 Dee Gee Saw & Metal Works v. The ACIT-2 Pvt. Ltd. Lucknow 19, A.P. Sen Road Lucknow TAN/PAN:AABCD3687N (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.: These are assessee’s appeals against the respective orders of the ld. CIT(A), NFAC, New Delhi, both dated 30.9…

Dee Gee Saw & Metal Works Private Limited, Lucknow vs. The Assistant Commissioner of Income Tax -2, Lucknow

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

ITA 120/LKW/2021[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)

…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.120&121/LKW/2021 Assessment Years: 2018-19 & 2019-20 Dee Gee Saw & Metal Works v. The ACIT-2 Pvt. Ltd. Lucknow 19, A.P. Sen Road Lucknow TAN/PAN:AABCD3687N (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.: These are assessee’s appeals against the respective orders of the ld. CIT(A), NFAC, New Delhi, both dated 30.9…

Bhagwanti Rubber and Allied Products Private Limited, Kanpur vs. Assistant Director of Income Tax, CPC, Bengaluru

In the result, the appeal of the assessee stands allowed

ITA 31/LKW/2022[2019-2020]Status: DisposedITAT Lucknow26 May 2022AY 2019-2020

Bench: Shri T. S. Kapoor

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

…I.T.A. No.31/Lkw/2022 Assessment year:2019-20 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.31/Lkw/2022 Assessment year:2019-20 M/s Bhagwanti Rubber and Allied Vs. Dy.C.I.T., Products Private Limited, Circle-2(1)(1), E-4, Site-1, Kanpur. Kanpur. PAN:AAACB5732D (Appellant) (Respondent) Appellant by Shri P. K. Kapoor, C. A. Respondent by Shri Harish Gidwani, D. R. Date of hearing 19/05/2022 Date of pronouncement 26/05/2022 O R D E R This is an appeal filed by the assessee against the order of learned CIT(A) dated 16/12/2021. In this…

Vikash Agarwal, Kanpur vs. Assistant Director of Income Tax, CPC, Bengaluru

In the result, the appeal of the assessee stands allowed

ITA 126/LKW/2021[2019-20]Status: DisposedITAT Lucknow26 May 2022AY 2019-20

Bench: Shri T. S. Kapoor

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

…I.T.A. No.126/Lkw/2021 Assessment year:2019-20 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.126/Lkw/2021 Assessment year:2019-20 Shri Vikas Agarwal, Vs. Income Tax Officer, 128/12-C Kidwai Nagar, Ward-1(3)(5), Kanpur. Kanpur. PAN:AAVPA5702C (Appellant) (Respondent) Appellant by Shri P. K. Kapoor, C. A. Respondent by Shri Harish Gidwani, D. R. Date of hearing 19/05/2022 Date of pronouncement 26/05/2022 O R D E R This is an appeal filed by the assessee against the order of learned CIT(A) dated 18/10/2021. In this appeal the assesse…

M/S Saint-Gobain Indi Private Limited, Chennai vs. ADIT, CPC, Bengaluru

Appeal is allowed

ITA 241/CHNY/2022[2018-19]Status: DisposedITAT Chennai26 May 2022AY 2018-19

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. 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.240 & 241/Chny/2022 (िनधा1रण वष1 / Assessment Years: 2017-18 & 2018-19) M/s. Saint-Gobain India Pvt. Ltd. ADIT No.18/3, 7th Floor, Sigapi Achi Building, बनाम/ CPc Rukmani Lakshmipathi Road, Egmore, Bengaluru – 560 500 Vs. Chennai – 600 008. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCS-4338-M (अपीलाथ"/Appellant) : (""थ" /…

M/S. Saint Gobain India Private Limited, Chennai vs. ADIT, CPC, Bangalore

Appeal is allowed

ITA 240/CHNY/2022[2017-18]Status: DisposedITAT Chennai26 May 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. 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.240 & 241/Chny/2022 (िनधा1रण वष1 / Assessment Years: 2017-18 & 2018-19) M/s. Saint-Gobain India Pvt. Ltd. ADIT No.18/3, 7th Floor, Sigapi Achi Building, बनाम/ CPc Rukmani Lakshmipathi Road, Egmore, Bengaluru – 560 500 Vs. Chennai – 600 008. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AABCS-4338-M (अपीलाथ"/Appellant) : (""थ" /…

Sk Elecgtricals, Chennai vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 239/CHNY/2022[2018-19]Status: DisposedITAT Chennai26 May 2022AY 2018-19

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

For Appellant: Shri R. Venkata Raman (CA) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. 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.239/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) S.K. Electricals DCIT बनाम/ 137, Govindappa Naick Street, CPC, Bengaluru. Vs. Chennai – 600 001. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAAFS-9107-N (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri R. Venkata Raman (CA) – Ld. AR ""थ" की ओर…

Amutha, Chennai vs. ADIT, CPC, Bengaluru

Appeal is allowed

ITA 238/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 May 2022AY 2019-2020

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

For Appellant: Shri B. Suresh (C.A) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. 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.238/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) Amudha ADIT, बनाम/ No.46/A, 2nd Floor, Halls Road, CPC, Bangalore. Vs. Kilpauk, Chennai – 600 010. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. BEKPA-6777-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri B. Suresh (C.A) – Ld. AR ""थ" की ओरसे/R…

Anjappar Chettinad Ac Restaurant, Chennai vs. DCIT, CPC, Bengaluru

Appeal is allowed

ITA 224/CHNY/2022[2018-1]Status: DisposedITAT Chennai26 May 2022

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

For Appellant: Shri V. Padmanaban (FCA) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. 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.224/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Anjappar Chettinad AC Restaurant, ACIT बनाम/ 18/186, GST Road, Chrompet, Central Circle-1(3), Vs. Chennai – 600 044 Chennai. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AANFA-4272-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri V. Padmanaban…

Muhammed Aftab Alam, Uttar Pradesh vs. Jurisdictional Assessing Officer, Uttar Pradesh

In the result, the appeal of the assessee stands allowed

ITA 19/LKW/2022[2019-2020]Status: DisposedITAT Lucknow17 May 2022AY 2019-2020

Bench: Shri. A. D. Jainassessment Year: 2019-20 Muhammed Aftab Alam V. Dcit-6, 8/4, Rak Marg, Sf Colony Lucknow Lucknow Tan/Pan:Acqpa5602E (Appellant) (Respondent) Appellant By: Shri Hemant Jain, Advocate Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 05 05 2022 Date Of Pronouncement: 17 05 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 18.11.2021, For Assessment Year 2019-20, Raising The Following Grounds Of Appeal: 1. The Ld. Cit(A) Grossly Erred Both On Facts & In Law In Confirming The Intimation U/S 154 Sent By Cpc Where By It Processed The Return Of Income Of Appellant For Ay 2019-20 At Rs.26,09,757/-.

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Amit Nigam, D.R
Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT Assessment Year: 2019-20 Muhammed Aftab Alam v. DCIT-6, 8/4, Rak Marg, SF Colony Lucknow Lucknow TAN/PAN:ACQPA5602E (Appellant) (Respondent) Appellant by: Shri Hemant Jain, Advocate Respondent by: Shri Amit Nigam, D.R. Date of hearing: 05 05 2022 Date of pronouncement: 17 05 2022 O R D E R This is assessee’s appeal against the order of the ld. CIT(A), NFAC, New Delhi, dated 18.11.2021, for Assessment Year 2019-20, raising the following grounds of appeal: 1. The Ld. CIT(A) grossly erred both on facts and in la…

Muhammed Aftab Alam, Lucknow vs. Jurisdictional Assessing Officer, DCIT -6, Lucknow New

In the result, the appeal of the assessee stands allowed

ITA 18/LKW/2022[2018-2019]Status: DisposedITAT Lucknow17 May 2022AY 2018-2019

Bench: Shri. A. D. Jainassessment Year: 2018-19 Muhammed Aftab Alam V. Dcit-6, 8/4, Rak Marg, Sf Colony Lucknow Lucknow Tan/Pan:Acqpa5602E (Appellant) (Respondent) Appellant By: Shri Hemant Jain, Advocate Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 05 05 2022 Date Of Pronouncement: 17 05 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 18.11.2021, For Assessment Year 2018-19, Raising The Following Grounds Of Appeal: 1. The Ld. Cit(A) Grossly Erred Both On Facts & In Law In Confirming The Intimation U/S 154 Sent By Cpc Where By It Processed The Return Of Income Of Appellant For Ay 2019-20 At Rs.36,47,045/-.

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Amit Nigam, D.R
Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT Assessment Year: 2018-19 Muhammed Aftab Alam v. DCIT-6, 8/4, Rak Marg, SF Colony Lucknow Lucknow TAN/PAN:ACQPA5602E (Appellant) (Respondent) Appellant by: Shri Hemant Jain, Advocate Respondent by: Shri Amit Nigam, D.R. Date of hearing: 05 05 2022 Date of pronouncement: 17 05 2022 O R D E R This is assessee’s appeal against the order of the ld. CIT(A), NFAC, New Delhi, dated 18.11.2021, for Assessment Year 2018-19, raising the following grounds of appeal: 1. The Ld. CIT(A) grossly erred both on facts and in la…

Asm Marketing Private Limited, Chennai vs. Aoc.Circle 1(1), Chennai

Appeal is allowed

ITA 144/CHNY/2022[2018-19]Status: DisposedITAT Chennai12 May 2022AY 2018-19

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Ganesh Babu (FCA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ8वाल ,लेखा सद; के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.143/Chny/2022 (िनधाDरण वषD / Assessment Years: 2019-20) & आयकर अपील सं./ ITA Nos.144/Chny/2022 (िनधाDरण वषD / Assessment Years: 2018-19) ASM Marketing Private Limited Income Tax Officer बनाम/ No. 9, Nagappa Iyer Street, Corporate Circle 1(1), Vs. Triplicane, Chennai – 600 005. Chennai. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAHC…

Asm Marketing Private Limited, Chennai vs. Aoc.Circle 1(1), Chennai

Appeal is allowed

ITA 143/CHNY/2022[2019-20]Status: DisposedITAT Chennai12 May 2022AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri G. Ganesh Babu (FCA) – Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT) –Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI माननीय -ी महावीर िसंह, उपा34 एवं माननीय -ी मनोज कुमार अ8वाल ,लेखा सद; के सम4। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.143/Chny/2022 (िनधाDरण वषD / Assessment Years: 2019-20) & आयकर अपील सं./ ITA Nos.144/Chny/2022 (िनधाDरण वषD / Assessment Years: 2018-19) ASM Marketing Private Limited Income Tax Officer बनाम/ No. 9, Nagappa Iyer Street, Corporate Circle 1(1), Vs. Triplicane, Chennai – 600 005. Chennai. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAHC…

Ticomp Heels Private Limited, Lucknow vs. ACIT, Range-1, Lucknow

In the result, the appeal of the assessee stands allowed

ITA 86/LKW/2021[2019-2020]Status: DisposedITAT Lucknow10 May 2022AY 2019-2020

Bench: Shri T. S. Kapoor

Section 36(1)(va)Section 43B

…I.T.A. No.86/Lkw/2021 Assessment year:2019-20 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.86/Lkw/2021 Assessment year:2019-20 M/s Ticomp Heels Private Limited Vs. A.C.I.T., 19, Wazir Hasan Road, Range-1, Hazaratganj, Lucknow. Lucknow. PAN:AACCT6198F (Appellant) (Respondent) Appellant by Shri Devashish Mehrotra, Advocate Respondent by Shri Harish Gidwani, D. R. Date of hearing 09/05/2022 Date of pronouncement 10/05/2022 O R D E R This is an appeal filed by the assessee against the order of learned CIT(A) dated 03/09/2021. In this…

Steel Bird International, New Delhi vs. JCIT, Range- 63, New Delhi

ITA 1573/DEL/2018[2014-15]Status: DisposedITAT Delhi06 May 2022AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharmaita No. 1573/Del/2018 : Asstt. Year : 2014-15 Steel Bird International, Vs Jcit, 2E/3, Jhandewalan Extn., Range-63, New Delhi-110055 New Delhi-110002 (Appellant) (Respondent) Pan No. Aabfs7296K Assessee By : Sh. Vikas Katyal, Ca Revenue By : Ms. Shashi Kajle, Sr. Dr Date Of Hearing: 04.05.2022 Date Of Pronouncement: 06.05.2022

For Appellant: Sh. Vikas Katyal, CAFor Respondent: Ms. Shashi Kajle, Sr. DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member ITA No. 1573/Del/2018 : Asstt. Year : 2014-15 Steel Bird International, Vs JCIT, 2E/3, Jhandewalan Extn., Range-63, New Delhi-110055 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABFS7296K Assessee by : Sh. Vikas Katyal, CA Revenue by : Ms. Shashi Kajle, Sr. DR Date of Hearing: 04.05.2022 Date of Pronouncement: 06.05.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-20, New D…