How many judgments cite Foundry (P.) Ltd. v. CIT?

64 judgments on BharatTax cite Foundry (P.) Ltd. v. CIT (78 Taxmann.com 47), spanning 2018 to 2025.

Which sections of the Income Tax Act does Foundry (P.) Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 36(1)(va), Section 43B, Section 143(3), Section 139, Section 143(1), Section 2(24)(x).

Foundry (P.) Ltd. v. CIT

78 Taxmann.com 47High Court2017#1770 most cited

What is Foundry (P.) Ltd. v. CIT authority for?

An employer can claim deduction for employee contributions to provident fund or ESI under Section 36(1)(va) if these sums are deposited on or before the due date for filing the income tax return under Section 139, extending the benefit of Section 43B to such payments.

judgments rely on this decision, according to BharatTax’s citation analysis of 367,164 Indian tax judgments — from 2018 to 2025.

Also referred to as

Foundry (P.) Ltd. v. CIT · 78 Taxmann.com 47 · Section 36(1)(va) deduction · Section 43B applicability · employee contribution due date · ESI payment deduction · provident fund deposit · Section 2(24)(x) income · Section 139 return filing

Sections most often in play

Section 36(1)(va)Section 43B Section 143(3)Section 139 Section 143(1)Section 2(24)(x)Section 250 Section 40A(7)

Issues it is cited on

section 143(1)(a)(iii)section 143(1)(a)(i)processing under section 143(1)section 143(1)(a)(iv)section 34(1)(iv)section 43b(b)section 34(1)section 2(24)(x)section 36(1)(iv)section 10aa section 36(1)(va)section 43b

Judgments citing Foundry (P.) Ltd. v. CIT

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)

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…

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…

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…

M/S Mahavir Paints and Adhesives Pvt.Ltd, Kanpur vs. The Income Tax Officer, Ward 2(3)(3), Kanpur

In the result, the appeal of the assessee stands allowed

ITA 20/LKW/2022[2019-2020]Status: DisposedITAT Lucknow27 Apr 2022AY 2019-2020

Bench: Shri. A. D. Jainassessment Year: 2019-20 M/S Mahavir Paints & V. The Income Tax Officer Adhesives Pvt. Ltd. Ward 2(3)(3) 123/760-D, Fazal Ganj Kanpur Kanpur Tan/Pan:Aaacm9521B (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 09 03 2022 Date Of Pronouncement: 27 04 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 20.12.2021, For Assessment Year 2019-20, Raising The Following Grounds Of Appeal: 1. Because The Cit(A)/Nfac Has .Erred On Facts & In Law In Upholding The Disallowance Of Rs.1,63,230/- Being Amount Paid Towards Esic & Epf Of The Employees, Which Amount Being Allowable Both On The Basis Of Interpretation Of The Statute & On The Basis Of The Decision Of The Apex Court In The, Case Of Allom Extrusion 319 Ir 306 (Sc). Pr. Cit Vs. Rajasthan State Beverages Corporation Ltd. & The Allahabad High Court In The Case Of Shagun Foundry Private Limited Vs. Cit ,Ita No. .87 Of 20061 'The Same Be Allowed. 2. Because The Cit(A)/Nfac Has Failed To Appreciate That The Amount Of Rs.1,63,230/- Being Esic & Epf, Being A Business Expenditure Incurred For The Purpose Of Business Having Been 'Paid Before The Filing Of The Return Of Income, The Same Being An Allowable Business

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 SMC BENCH, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT Assessment Year: 2019-20 M/s Mahavir Paints and v. The Income Tax Officer Adhesives Pvt. Ltd. Ward 2(3)(3) 123/760-D, Fazal Ganj Kanpur Kanpur TAN/PAN:AAACM9521B (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Advocate Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 09 03 2022 Date of pronouncement: 27 04 2022 O R D E R This is assessee’s appeal against the order of the ld. CIT(A), NFAC, New Delhi, dated 20.12.2021, for Assessment Year 2019-20, raising the following grounds of appeal: 1. Beca…

M/S Premier Car Sales Ltd, Hazratganj vs. The ACIT -5, Lucknow New

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

ITA 2/LKW/2022[2019-2020]Status: DisposedITAT Lucknow27 Apr 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 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 No.1 & 2/LKW/2022 Assessment Years: 2018-19 & 2019-20 M/s Premier Car Sales Ltd. v. The ACIT 9, Premier Building Lucknow Shahnajaf Road Hazratganj, Lucknow TAN/PAN:AABCP5806H (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Advocate Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 09 03 2022 Date of pronouncement: 27 04 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,…

M/S Premier Car Sales Ltd, Hazratgang vs. The ACIT -5, Lucknow New

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

ITA 1/LKW/2022[2018-2019]Status: DisposedITAT Lucknow27 Apr 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 36(1)(v)Section 36(1)(va)Section 43B

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

In the result, the appeal of the assessee stands allowed

ITA 137/LKW/2021[2018-2019]Status: DisposedITAT Lucknow27 Apr 2022AY 2018-2019

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2018-19 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: 09 03 2022 Date Of Pronouncement: 27 04 2022 O R D E R

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

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 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: 09 03 2022 Date of pronouncement: 27 04 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 f…

Rameshwar Rai, Bareilly vs. Income Tax Officer -2, Bareilly

In the result, the appeal of the assessee stands allowed

ITA 75/LKW/2021[2018-2019]Status: DisposedITAT Lucknow06 Apr 2022AY 2018-2019

Bench: Shri. A. D. Jainassessment Year: 2018-19 Rameshwar Rai V. The Ito-2 5, Civil Lines Bareilly Opp. Rohila Motel Bareilly Tan/Pan:Afypr0788R (Appellant) (Respondent) Appellant By: Written Submission By The Assessee. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 08 03 2022 Date Of Pronouncement: 06 04 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 5.8.2021, For Assessment Year 2018-19, Raising The Following Grounds Of Appeal: 1. That The Id. Cit (Appeals) (Nfac) Has Grossly Erred On Facts & Law In Confirming The Addition Of Rs.3,37,008/- Made By The A.O. On A/C Of Employee'S Contribution Of Esi & P.F. Being Late Payment While It Has Been Deposited Before The Due Date Of Filing The Return, After Ignoring The Facts & Law As Laid Down By Hon'Ble Allahabad High Court Which Is A Jurisdictional High Court. 2. While Confirming The Addition The Id. Cit (A) Has Grossly Erred In Applying The Case Laws Of Various High Courts When The Law Laid Down By Jurisdictional High Court Was Already Available & Hon'Ble Supreme Court Had Already Dismissed Slp Filed By Deptt. Against The Order Of Rajasthan High Court. 3. The Addition Further Suffers From An Illegality Wherein The A.O. Has Erred In Making The Adjustments In Returned

For Appellant: Written submission by the assesseeFor Respondent: Shri Harish Gidwani, D.R

Section 143Section 234

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW SMC BENCH, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT Assessment Year: 2018-19 Rameshwar Rai v. The ITO-2 5, civil Lines Bareilly Opp. Rohila Motel Bareilly TAN/PAN:AFYPR0788R (Appellant) (Respondent) Appellant by: Written submission by the assessee. Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 08 03 2022 Date of pronouncement: 06 04 2022 O R D E R This is assessee’s appeal against the order of the ld. CIT(A), NFAC, New Delhi, dated 5.8.2021, for Assessment Year 2018-19, raising the following grounds of appeal: 1. That the Id. CIT (Appeals) (NFAC) has…

Ultra Value, Lucknow vs. ITO (1)(1), Lucknow

In the result, the appeal of the assessee stands allowed

ITA 109/LKW/2021[2019-2020]Status: DisposedITAT Lucknow06 Apr 2022AY 2019-2020

Bench: Shri. A. D. Jainassessment Year: 2019-20 Ultra Value V. The Ito (1)(1) C-1619/12, Rajajipuram Lucknow Lucknow Tan/Pan:Aaefu0694G (Appellant) (Respondent) Appellant By: Shri Ashok Seth, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 08 03 2022 Date Of Pronouncement: 06 04 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 21.9.2021 For Assessment Year 2019-20, Raising The Following Grounds Of Appeal: 1. That The Income Returned Should Have Been Accepted. 2. That Application Filed U/S 154 Should Have Been Accepted. 3. The Addition Made By Learned Lower Court Was Not Within The Preview Of Adjustments Which Could Be Made U/S 143(1)(A). 4. That In The Facts & Legal Aspects Of The Case Learned Lower Court Erred In Holding That Amendment Made To Section 36(1)(Va) By Finance Act, 2021 Were Retrospective In Nature. 5. That The Learned Lower Court Erred In Facts & Legal Aspects Of The Case In Confirming The Addition Made Of Page 2 Of 17

For Appellant: Shri Ashok Seth, C.AFor Respondent: Shri Harish Gidwani, D.R

Section 139(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW SMC BENCH, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT Assessment Year: 2019-20 Ultra Value v. The ITO (1)(1) C-1619/12, Rajajipuram Lucknow Lucknow TAN/PAN:AAEFU0694G (Appellant) (Respondent) Appellant by: Shri Ashok Seth, C.A. Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 08 03 2022 Date of pronouncement: 06 04 2022 O R D E R This is assessee’s appeal against the order of the ld. CIT(A), NFAC, New Delhi, dated 21.9.2021 for Assessment Year 2019-20, raising the following Grounds of Appeal: 1. That the Income Returned should have been accepted. 2. That…

Jagmini Micro Knit Pvt. Ltd, Kanpur vs. DCIT 2(1)(1), Kanpur

In the result, the appeal of the assessee stands allowed

ITA 98/LKW/2021[2019-2020]Status: DisposedITAT Lucknow05 Apr 2022AY 2019-2020

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Jagmani Micro Knit Pvt. Ltd. V. The Dcit 2, Sarvodaya Nagar Circle 2(1)(1) Kanpur Kanpur Tan/Pan:Aaach3405B (Appellant) (Respondent) Appellant By: Shri Pradeep Kapoor, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 03 03 2022 Date Of Pronouncement: 05 04 2022 O R D E R

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Harish Gidwani, D.R

Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)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 Assessment Year: 2019-20 Jagmani Micro Knit Pvt. Ltd. v. The DCIT 2, Sarvodaya Nagar Circle 2(1)(1) Kanpur Kanpur TAN/PAN:AAACH3405B (Appellant) (Respondent) Appellant by: Shri Pradeep Kapoor, C.A. Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 03 03 2022 Date of pronouncement: 05 04 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), National Faceless Appeal Centre (NFAC), Delhi dated 26.8.2021, for the Assessm…

Sangrila Nutri Food Products, Kanpur vs. ITO, Ward 2(2)(3), Kanpur

In the result, the appeal of the assessee stands allowed

ITA 99/LKW/2021[2019-2020]Status: DisposedITAT Lucknow08 Mar 2022AY 2019-2020

Bench: Shri T. S. Kapoorassessment Year:2019-20

Section 139(1)Section 43B

…I.T.A. No.99/Lkw/2021 Assessment year:2019-20 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment year:2019-20 M/s Sangrila Nutri Food Products Vs. Income Tax Officer, 7/189, Shyam Vatika, Ward-2(2)(3), Swaroop Nagar, Kanpur. Kanpur. PAN:ACZFS7814H (Appellant) (Respondent) Appellant by Shri P. K. Kapoor, C. A. Respondent by Shri Harish Gidwani, D. R. Date of hearing 08/02/2022 Date of pronouncement 08/03/2022 O R D E R This is an appeal filed by the assessee against the order of learned CIT(A) dated 18/08/2021. In this appeal the assess…

M/S S.K. Shoes and Boots Private Limited, Kanpur vs. The Income Tax Officer, Ward 2(3)(5), Kanpur

In the result, the appeal of the assessee stands allowed

ITA 110/LKW/2021[2018-2019]Status: DisposedITAT Lucknow08 Mar 2022AY 2018-2019

Bench: Shri T. S. Kapoorassessment Year:2018-19

Section 43B

…I.T.A. No.110/Lkw/2021 Assessment year:2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment year:2018-19 M/s S. K. Shoes and Boots Vs. Income Tax Officer, Private Limited, Ward-2(3)(5), 84/22, Fazalganj, Kanpur. Kanpur. PAN:AAUCS9604H (Appellant) (Respondent) Appellant by Shri Rakesh Garg, Advocate Respondent by Shri Harish Gidwani, D. R. Date of hearing 09/02/2022 Date of pronouncement 08/03/2022 O R D E R This is an appeal filed by the assessee against the order of learned CIT(A) dated 31/08/2021. In this appeal the assessee ha…

Pawan Kumar Janghu, Gurgaon vs. ITO, Ward-34(6), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1545/DEL/2021[2019-20]Status: DisposedITAT Delhi25 Feb 2022AY 2019-20

Bench: Shri Kul Bharat[Assessment Year : 2019-20] Pawan Kumar Janghu, Vs Ito, Ca M R Sahu & Associates, Ca, House Ward-34(6), No.651, 1St Floor, Sector-10A, Nr New Delhi. Union Bank Of India, Gurgaon, Haryana-122001. Pan-Aevpj8333C Appellant Respondent Appellant By Shri M.R.Sahu, Ca Respondent By Shri Anil Kumar Sharma, Sr.Dr Date Of Hearing 16.02.2022 Date Of Pronouncement 25.02.2022

Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2019-20] Pawan Kumar Janghu, vs ITO, CA M R Sahu & Associates, CA, House Ward-34(6), No.651, 1st Floor, Sector-10A, Nr New Delhi. Union Bank of India, Gurgaon, Haryana-122001. PAN-AEVPJ8333C APPELLANT RESPONDENT Appellant by Shri M.R.Sahu, CA Respondent by Shri Anil Kumar Sharma, Sr.DR Date of Hearing 16.02.2022 Date of Pronouncement 25.02.2022 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2019-20 is directed against…

Commercial Auto Sales Pvt. Ltd., Allahabad vs. Assistant Director of Income Tax Centralized Processing Centre, Bengaluru

In the result, appeal filed by the assessee is in ITA No

ITA 15/ALLD/2021[2019-20]Status: DisposedITAT Allahabad20 Jan 2022AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.S K Jaiswal, CAFor Respondent: Sh. A.K. Singh, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.15/Alld./2021 Assessment Year: 2019-20 M/s. Commercial Auto Sales Assistant Director of Income Private Limited v. Tax(CPC), Centralized 4-C, Maharishi Dayanand Marg Processing Center , Allahabad, U.P. Bengaluru-560500 (Jurisdictional A0: Deputy Commissioner of Income Tax Circle-II, Allahabad, U.P.) PAN:AABCC3962F (Appellant) (Respondent) Appellant by: Sh.S K Jaiswal, CA Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 23.12. 2021 Date of pronouncement…

Sanjeevani Super Sueciality Healthcare Bhopal P Ltd, Bhopal vs. Dy, CIT, CPC, Bengalur, Bengalu

In the result, appeal of the assessee in ITANo

ITA 116/IND/2021[2018-19]Status: DisposedITAT Indore13 Dec 2021AY 2018-19

Bench: Shri Manish Borad & Mis Madhumita Royvirtual Hearing Assessment Year:2018-19 Sanjeevani Super Speciality Dcit(Cpc) Healthcare Bhopal Pvt. Ltd. Bengaluru बनाम/ Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aarcs8080L Appellant By Shri S.S. Deshpande, Ar Revenue By Shri P.K. Mitra Cit-Dr, Date Of Hearing: 10.12.2021 Date Of Pronouncement: 13 .12.2021 आदेश / O R D E R Per Manish Borad, A.M: The Above Captioned Appeal At The Instance Of Assessee Are Directed Against The Order Of National Faceless Appeal Centre (In Short Nfac), Delhi Dated 15.04.2021 Which Are Arising Out Of The Order U/S 143(1) Of The Income Tax Act 1961(In Short The ‘Act’) Dated 16.10.2019 Framed By Dcit,Cpc, Bangalore.

Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 39(1)Section 43B

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI MANISH BORAD,ACCOUNTANT MEMBER AND MIS MADHUMITA ROY, JUDICIAL MEMBER Virtual Hearing Assessment Year:2018-19 Sanjeevani Super Speciality DCIT(CPC) Healthcare Bhopal Pvt. Ltd. Bengaluru बनाम/ Bhopal Vs. (Appellant) (Respondent ) P.A. No.AARCS8080L Appellant by Shri S.S. Deshpande, AR Revenue by Shri P.K. Mitra CIT-DR, Date of Hearing: 10.12.2021 Date of Pronouncement: 13 .12.2021 आदेश / O R D E R PER MANISH BORAD, A.M: The above captioned appeal at the instance of Assessee are directed against the order…