G.D. Foods and Manufacturing (India) (P.) Ltd. v. Assistant Director of Income-tax

202 ITD 116Income Tax Appellate Tribunal2023#19860 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 36(1)(va)Section 143(3)Section 2(24)(x)Section 263 Section 115JB Section 139(1)Section 250 Section 37(1)

Issues it is cited on

section 2(24)(x)section 2(24)section 36(1)(va)erroneous and prejudicial section 36 section 36(1)section 10 section 263 prescribed section 143 company india

Judgments citing G.D. Foods and Manufacturing (India) (P.) Ltd. v. Assistant Director of Income-tax

UNIMED TECHNOLOGIES LIMITED,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), VADODARA

In the result, the Departmental appeal is dismissed for AY 2017-18

ITA 1425/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Sher Singh, CIT-DR &

Section 115JSection 143(3)Section 250Section 263

…tly recognized by judicial authorities while dealing with similar cases of delayed deposits due to intervening holidays. In G.D. Foods and Manufacturing (India) (P.) Ltd. v. Assistant Director of Income-tax [(2023) 152 taxmann.com 323 (Delhi - Trib.) / (2023) 202 ITD 116 (Delhi - Trib.)], the Delhi Bench of the Tribunal held that where the due date for depositing the employees’ contribution of ESI and EPF fell on a Sunday or ITA No.1423/Ahd/2024 (By Revenue) & Asst. Year : 2017-18 gazetted holiday and the assessee deposited the contribution on the very next day, such deposit must be treated as made within time a…

ASSISTANT COMMISSIONER OF INCOMETAX, RACE COURSE, VADODARA vs. UNIMED TECHNOLOGIES LIMITED, HALOL PANCHMAHAL

In the result, the Departmental appeal is dismissed for AY 2017-18

ITA 1423/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad29 Oct 2025AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

For Appellant: Shri S.N. Soparkar, Sr. AdvocateFor Respondent: Shri Sher Singh, CIT-DR &

Section 115JSection 143(3)Section 250Section 263

AMSAL CHEM PRIVATE LIMITED,MUMBAI vs. PCIT-4, MUMBAI

In the result, the appeal is partly allowed

ITA 2659/MUM/2025[2020-21]Status: DisposedITAT Mumbai13 Jun 2025AY 2020-21

Bench: Shri Sandeep Gosain & Shri Prabhash Shankaramsal Chem Pvt. Limited V/S. Principal Commissioner Of 4G, Kakkad House, 4Th Floor, बनाम Income Tax(Pcit),Mumbai-4, Barrack Road, Marine Lines, Room # 629,Ayakar Bhawan, Mumbai - 400 020, Maharishi Karve Road, Maharashtra Mumbai - 400 020, Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaaca3281G Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Ms. Urvashi Shodhan, (Virtually appeared)For Respondent: Ms. Shabana Parveen, (CIT- DR)

Section 10Section 143(3)Section 2(24)(x)Section 263

…terest of revenue when payments made towards contribution of PF/ESIC with one day delay as due date prescribed under the relevant Act fell on a Sunday or a gazette public holiday were held allowable under Sec 10 of General Clauses Act as held by Delhi ITAT in 202 ITD 116. 3. The assessee company filed return of income for AY 2020- 21 declaring total income Rs.5,23,71,930/-. Assessment u/s. 143(3) r.w.s 144B of the Act, was completed assessing total income at Rs.5,23,71,930/-.Brief facts of the case are that on perusal of records, as per Audit Report, it was observed by the ld.PCIT that the assessee received contr…

KHANDELWAL LABORATORIES PRIVATE LIMITED,MUMBAI vs. ADDIDTION COMMISSIONER ON INCOME TAX APPEAL , BENGALURU

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 676/MUM/2024[2018-19]Status: DisposedITAT Mumbai24 Jun 2024AY 2018-19

Bench: Shri Prashant Maharishi (Am) I.T.A. No. 676/Mum/2024 (A.Y. 2018-19) Khandelwal Laboratories Vs. Addl. Cit(A) Private Limited Bengaluru 79/87 D Lad Path Chinchpokli Mumbai 400033 Pan Aaack4225E (Appellant) (Respondent) Assessee By Shri Anuj Kisnadwala Department By Shri R.R. Makwana Date Of Hearing 13.06.2024 Date Of Pronouncement 24.06.2024 O R D E R Per Prashant Maharishi1. This Appeal Is Filed By Khandelwal Laboratories Private Limited (The Assessee/Appellant) Against The Appellate Order Passed By The Joint Commissioner Of Income Tax Appeal – 4, Bangalore (The Learned Cit – A) For Assessment Year 2018 – 19 Dated 6/2/2024 Wherein The Appeal Filed By The Assessee Against The Order Passed Under Section 143 (1) Of The Income Tax Act, 1961 [The Act] Dated 8/11/2019 By The Central Processing Centre Bangalore Wherein Claim Of Deduction Of The Assessee Pertaining To Employees Contribution Of Provident Fund & Employees State Insurance Scheme Paid On The Next Date Of The Due Date Immediately, Due Date Being Holiday, Was Disallowed, Was Dismissed. 2. The Assessee Is A Company Who Filed Its Return Of Income On 4/10/2018 At Rs Nil. The Return Was Processed Under Section 143 (1) Of The Act On 8/11/2019 Wherein The Total Income Of The Assessee Was Determined At 42,81,719/–. The Adjustment Was Made With Respect To Page 1 Of 4

Section 10Section 143Section 36

…payment within due dates of the respective law. The learned CIT – A dismissed the appeal of the assessee. 4. Before us, on appeal, assessee submitted that the decision of the coordinate bench in case of G D foods and manufacturing India private limited (2023) 202 ITD 116 (Delhi) has decided an issue that wherein assessee make payment towards contribution to such funds with one day delay as due date for payment of such contribution under the respective acts fell on Sunday /gazette holiday, the said payment was to be allowed. It was submitted that at least to that extent the claim of the assessee is allowable. No o…