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.

Amar Shoe & Leather Wears, Agra vs. Jurisdictional Assessing Officer, Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 91/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

R N Bajaj Overseas, Agra vs. DCIT, CPC Bengaluru, Agra

In the result all the appeals filed by the

ITA 89/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

Rajeer Singh, Agra vs. National Faceless Appeal Centre (NFAC), New Delhi

In the result all the appeals filed by the

ITA 87/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

Danvir Singh, Agra vs. National Faceless Appeal Centre (NFAC), New Delhi

In the result all the appeals filed by the

ITA 86/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

M/S B.P.Oil Mills Ltd., Agra vs. National Faceless Appeal Centre (NFAC), New Delhi

In the result all the appeals filed by the

ITA 84/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

M/S Raghunandan Capital Pvt. Ltd., Gwalior vs. Dycit/ACIT, Circle-2 (1), Gwalior

In the result all the appeals filed by the

ITA 77/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

Pulwal Polymers (India), Agra vs. Jurisdictional Officer- 1(1)(1), Agra

In the result all the appeals filed by the

ITA 76/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

Shree Tulja Bhawani Automobiles Pvt.Ltd., Gwalior vs. DCIT/ACIT-1(1), Gwalior

In the result all the appeals filed by the

ITA 75/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

Velocity Automobiles Pvt.Ltd., Gwalior vs. DCIT/ACIT-1(1), Gwalior

In the result all the appeals filed by the

ITA 74/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

Modern Techno Projects Pvt. Ltd., Gwalior vs. Dy.C.I.T., Circle-1, Gwalior

In the result all the appeals filed by the

ITA 73/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

Modern Techno Projects Pvt.Ltd., Gwalior vs. Dy.CIT.Circle-1, Gwalior

In the result all the appeals filed by the

ITA 72/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

Sh. Vijaya Goyal, Mathura vs. Jurisdictional Assessing Officer, Ward- 1(3)(5), Mathura

In the result all the appeals filed by the

ITA 70/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

Sh. Vijaya Goyal, Mathura vs. Jurisdictional Assessing Officer, Ward-1(3)(5), Mathura

In the result all the appeals filed by the

ITA 69/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

Concept Concievers and Executers, Agra vs. Dy.CIT, Circle-1(1)(1), Agra

In the result all the appeals filed by the

ITA 67/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

Mahavir Singh Verma HUF Prop. Taj Velvet and Silk Mills, Nunhai vs. Jurisdictional Assessing Officer, Circle-2(1)(1), Agra

In the result all the appeals filed by the

ITA 66/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

M/S Prashant Enterprises, Aligarh vs. Jurisdictional Assessing Officer, Circle-4(1)(1), Aligarh

In the result all the appeals filed by the

ITA 65/AGR/2021[2019-20]Status: DisposedITAT Agra21 Mar 2022AY 2019-20

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

M/S Prashant Enterprises, Aligarh vs. Jurisdictional Assessing Officer, Circle-4(1)(1), Aligarh

In the result all the appeals filed by the

ITA 64/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

New Decent Footwear Industries, Agra vs. Jurisdictional Officer Circle 1(1)(1), Agra

In the result all the appeals filed by the

ITA 61/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

Prem Vehicles Private Limited, Agra, Uttar Pradesh vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result all the appeals filed by the

ITA 116/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…

Transworld Shoes Pvt. Ltd., Agra vs. J.A.O., ITO., Circle-2(1)(1), Agra

In the result all the appeals filed by the

ITA 115/AGR/2021[2018-19]Status: DisposedITAT Agra21 Mar 2022AY 2018-19

Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumarassessment Year: 2018-19 M/S. Krishna Kanha Shelters Pvt. Ltd. Vs. Acit Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. Pan: Aacck7160L (Appellant) (Respondent) Assessment Year: 2008-09 M/S Banmoreelecticals Pvt Ltd Vs. Dcit Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. Pan: Aabcb4242M (Respondent) (Appellant)

…ITA No. 53 /Agra/2021 & Others (58) And In the Income-Tax Appellate Tribunal, Agra Bench, Agra Before : Shri Anil Chaturvedi, Accountant Member And Sh. Laliet Kumar, Judicial Member Assessment year: 2018-19 M/s. Krishna Kanha Shelters Pvt. Ltd. vs. ACIT Circle – 2(1)(2) Pushpanjali Palace Delhi Gate Sanjay Place, Agra U.P. Agra U.P. PAN: AACCK7160L (Appellant) (Respondent) Assessment year: 2008-09 M/s BanmoreElecticals Pvt Ltd vs. DCIT Behind Park Hotel, Moti Mahal, Road City Centre Gwalior M.P. Gwalior M.P. PAN: AABCB4242M (Respondent) (Appellant) ITA No. 56 & 57/Agr/2021 Assessment year: 2018-19 & 2019-20 Sh.…