Harrisons Malayalam Ltd. v. CIT

145 Taxmann.com 608Supreme Court of India2022#4975 most cited

What is Harrisons Malayalam Ltd. v. CIT authority for?

An assessee-employer is not eligible for deduction under section 36(1)(va) if they fail to pay the employees' contribution towards EPF and ESI by the due date prescribed in the respective Acts.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Also referred to as

Harrisons Malayalam Ltd. · CIT · section 36(1)(va) · employees' contribution · EPF · ESI · deduction not allowable · due date · SC decision

Also reported as

291 Taxmann 196449 ITR 391

Sections most often in play

Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 43B

Issues it is cited on

section 40a(9)section 40a(7)section 40(b)section 143(1)(a)(iv)section 2(c)section 36(1)(v)section 10aasection 2(24)(x)cost plus methodsection 10ainterest u/s 234csection 2(24)

Judgments citing Harrisons Malayalam Ltd. v. CIT

SUDHAKAR ARORA,DELHI vs. ADIT, CPC, BENGALURU

In the result, the appeal of the assessee is dismissed

ITA 4584/DEL/2024[2018-19]Status: DisposedITAT Delhi08 Aug 2025AY 2018-19

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

Section 143(1)Section 143(1)(a)Section 143(3)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2018-19] Sudhakar Arora, ADIT, 4A-1, Block Shopping Centre, CPC, Bengaluru, Safdarjung Enclave, Vs Karnataka New Delhi-110029 PAN-AADPA8125D Appellant Respondent Appellant by Shri Shailesh Kumar, CA Respondent by Shri Sanjay Sharma, Sr. DR Date of Hearing 14.05.2025 Date of Pronouncement 08.08.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee is directed against the order of the Ld. Addl. Commission of Income Tax…

SCHAEFFLER INDIA LIMITED,VADODARA, GUJARAT vs. ASSISTANT DIRECTOR OF INCOME TAX,CPC, BANGALORE (JAO-DEPUTY COMMISSIONER OF INCOME TAX CIRCLE1(1)(1), VADODARA, GUJARAT

ITA 692/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad27 Nov 2024AY 2019-20

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Shri Prathvi Raj Meena, CIT D.R. & Smt
Section 143(3)Section 144CSection 234Section 271(1)(c)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.275/Ahd/2023 (Assessment Year: 2012-13) Schaeffler India Ltd., Vs. Assistant Commissioner of (A successor of Luk India Pvt. Ltd.), Income Tax, Circle-1(1)(1), Opp. ABB, P.O. Maneja Vadodara Vadodara-390013 (Earlier ACIT, Circle-1, Hosur) [PAN No.AAACL6817D] (Appellant) .. (Respondent) I.T.A. No.299/Ahd/2023 (Assessment Years: 2012-13) Assistant Commissioner of Vs. M/s. Schaeffler India Ltd. Income Tax, (Erstwhile Luk India Pvt. Circle-1(1)(1), Ltd.), Vado…

THE ACIT, CIRCLE-1(1)(1), VADODARA vs. SCHAEFFLER INDIA LTD.( ERSTWHILE LUK INDIA PVT. LTD)), VADODARA

ITA 299/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad27 Nov 2024AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Shri Prathvi Raj Meena, CIT D.R. & Smt
Section 143(3)Section 144CSection 234Section 271(1)(c)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.275/Ahd/2023 (Assessment Year: 2012-13) Schaeffler India Ltd., Vs. Assistant Commissioner of (A successor of Luk India Pvt. Ltd.), Income Tax, Circle-1(1)(1), Opp. ABB, P.O. Maneja Vadodara Vadodara-390013 (Earlier ACIT, Circle-1, Hosur) [PAN No.AAACL6817D] (Appellant) .. (Respondent) I.T.A. No.299/Ahd/2023 (Assessment Years: 2012-13) Assistant Commissioner of Vs. M/s. Schaeffler India Ltd. Income Tax, (Erstwhile Luk India Pvt. Circle-1(1)(1), Ltd.), Vado…

SCHAEFFLER INDIA LTD.(A SUCCESSOR OF LUK INDIA PVT. LTD)),VADODARA vs. THE ACIT, CIRCLE-1(1)(1) (EARLIER ACIT, CIRCLE-1, HOSUR), VADODARA

ITA 275/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad27 Nov 2024AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Shri Prathvi Raj Meena, CIT D.R. & Smt
Section 143(3)Section 144CSection 234Section 271(1)(c)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.275/Ahd/2023 (Assessment Year: 2012-13) Schaeffler India Ltd., Vs. Assistant Commissioner of (A successor of Luk India Pvt. Ltd.), Income Tax, Circle-1(1)(1), Opp. ABB, P.O. Maneja Vadodara Vadodara-390013 (Earlier ACIT, Circle-1, Hosur) [PAN No.AAACL6817D] (Appellant) .. (Respondent) I.T.A. No.299/Ahd/2023 (Assessment Years: 2012-13) Assistant Commissioner of Vs. M/s. Schaeffler India Ltd. Income Tax, (Erstwhile Luk India Pvt. Circle-1(1)(1), Ltd.), Vado…

JAIPRAKASH CHOUDHARY,VADODARA vs. THE DCIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 310/AHD/2022[2020-21]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2020-21

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 28Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA No: 310/Ahd/2022 for Asst. Year: 2020-21 & ITA Nos: 311 & 312/Ahd/2021 for Asst. Years: 2018-19 & 2019-20 Jai Prakash Choudhary The ADIT, CPC, S-5, Dev Commercial Bengaluru Centre, Vs Near Nathubhai Circle Gotri Road, Vadodara Gotri Road, Vadodara-390007 PAN: ACZPC4345F (Respondent) (Appellant) Assessee Represented: Shri Rohan Sogani, A.R. Revenue Represented: Shri Santosh Kumar, Sr.D.R. Date of hearing : 28-02-2024 Date of pronouncement : 29-02-2024…

JAI PRAKASH CHOUDHARY,VADODARA vs. THE ADIT CPC, BENGLURU

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 312/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2019-20

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 28Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA No: 310/Ahd/2022 for Asst. Year: 2020-21 & ITA Nos: 311 & 312/Ahd/2021 for Asst. Years: 2018-19 & 2019-20 Jai Prakash Choudhary The ADIT, CPC, S-5, Dev Commercial Bengaluru Centre, Vs Near Nathubhai Circle Gotri Road, Vadodara Gotri Road, Vadodara-390007 PAN: ACZPC4345F (Respondent) (Appellant) Assessee Represented: Shri Rohan Sogani, A.R. Revenue Represented: Shri Santosh Kumar, Sr.D.R. Date of hearing : 28-02-2024 Date of pronouncement : 29-02-2024…

JAI PRAKASH CHOUDHARY,VADODARA vs. THE ADIT CPC, BENGLURU

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 311/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 28Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA No: 310/Ahd/2022 for Asst. Year: 2020-21 & ITA Nos: 311 & 312/Ahd/2021 for Asst. Years: 2018-19 & 2019-20 Jai Prakash Choudhary The ADIT, CPC, S-5, Dev Commercial Bengaluru Centre, Vs Near Nathubhai Circle Gotri Road, Vadodara Gotri Road, Vadodara-390007 PAN: ACZPC4345F (Respondent) (Appellant) Assessee Represented: Shri Rohan Sogani, A.R. Revenue Represented: Shri Santosh Kumar, Sr.D.R. Date of hearing : 28-02-2024 Date of pronouncement : 29-02-2024…

M/S CHOKSHI VACHHRAJ MAKANJI & CO.,JUNAGADH vs. THE ASST. COMMISSIONER OF INCOME TAX- CIRCLE - 1 (1), RAJKOT - GUJARAT

In the result, the appeal of the assessee is dismissed

ITA 65/RJT/2023[2017-18]Status: DisposedITAT Rajkot20 Dec 2023AY 2017-18

Bench: Hri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Samir Jani, A.RFor Respondent: Shri Ashish Kumar Pandey, Sr. DR
Section 139Section 143(1)(a)Section 154Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE HRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.65/Rjt/2023 (Assessment Year: 2017-18) M/s. Chokshi Vachhraj Makanji & Vs. Assistant Commissioner of Company, Income Tax (Appeal), Shishumangal Road, Gandhigram, Circle-1(1), Junagadh-362001 Rajkot [PAN No.AAABFC3586E] (Appellant) .. (Respondent) Appellant by : Shri Samir Jani, A.R. Respondent by: Shri Ashish Kumar Pandey, Sr. DR Date of Hearing 14.12.2023 Date of Pronouncement 20.12.2023 O R D E R PER SIDDHARTHA NAU…

BHUNESHWAR PRASAD SAHU, BALODA BAZAR,RAIPUR vs. INCOME TAX OFFICER, WARD- BHATAPARA, BHATAPARA

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 109/RPR/2023[2019-20]Status: HeardITAT Raipur04 Sept 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.109/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) Pan : Bayps7721N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)Section 36(1)(va)

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.109/RPR/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) PAN : BAYPS7721N .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 21.08.2023 घोषणा क" तार"ख / Date of Pronouncement :…

SANTOSH KUMAR NISHAD, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

The appeals of the assessee are dismissed in terms of my aforesaid observations

ITA 108/RPR/2023[2019-20]Status: DisposedITAT Raipur29 May 2023AY 2019-20

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 107 & 108/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-2020 Santosh Kumar Nishad Mandhar, Mohadi, Tehsil : Dharsiwa, Raipur-493 111 (C.G.) Pan : Agfpn5475R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA Nos. 107 & 108/RPR/2023 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-2020 Santosh Kumar Nishad Mandhar, Mohadi, Tehsil : Dharsiwa, Raipur-493 111 (C.G.) PAN : AGFPN5475R .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(1), Raipur (C.G.). ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 25.05.2023 घोषणा…

SANTOSH KUMAR NISHAD, RAIPUR,RAIPUR vs. INCOME TAX OFFICER, WARD-1(1), RAIPUR, RAIPUR

The appeals of the assessee are dismissed in terms of my aforesaid observations

ITA 107/RPR/2023[2018-19]Status: DisposedITAT Raipur29 May 2023AY 2018-19

Bench: Shri Ravish Soodआयकर अपील सं./ Ita Nos. 107 & 108/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-2020 Santosh Kumar Nishad Mandhar, Mohadi, Tehsil : Dharsiwa, Raipur-493 111 (C.G.) Pan : Agfpn5475R .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA Nos. 107 & 108/RPR/2023 "नधा"रण वष" / Assessment Years : 2018-19 & 2019-2020 Santosh Kumar Nishad Mandhar, Mohadi, Tehsil : Dharsiwa, Raipur-493 111 (C.G.) PAN : AGFPN5475R .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(1), Raipur (C.G.). ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 25.05.2023 घोषणा…

HONOURABLE PACKAGING P LTD ,DHAR vs. THE DCIT 1(1), INDORE

In the result, the appeal of the assessee is dismissed

ITA 348/IND/2022[2017-18]Status: DisposedITAT Indore28 Apr 2023AY 2017-18

Bench: The Due Date Of Filing Of The Income Tax Return & Can It Be Disallowed In The 143(1).

Section 143(1)Section 143(1)(a)Section 154Section 2Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (Conducted Through Virtual Court) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri B.M. Biyani, Accountant Member Assessment Year: 2017-18 Honourable Packaging The DCIT-1(1), Indore Pvt. Ltd. (Respondent) Plot No. 640-A, Sector- Vs 3, Industrial Area, Pithampur, Dhar-454775, M.P. India PAN: AACCH4036N (Appellant) Assessee Represented : None Revenue Represented : Shri Ashish Porwal, Sr. DR Date of hearing : 21-02-2023 Date of pronouncement : 28-04-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by th…

ANIL PRAKASH TYAGI,JABAPUR vs. ADIT,CPC, BENGALURU

In the result, the appeal of the assessee is dismissed

ITA 342/IND/2022[2018-19]Status: DisposedITAT Indore28 Apr 2023AY 2018-19

Bench: The Due Date Of Filing Of The Income Tax Return & Can It Be Disallowed In The Intimation Passed U/S. 143(1) Intimation.

Section 143Section 143(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (Conducted Through Virtual Court) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri B.M. Biyani, Accountant Member Assessment Year: 2018-19 Anil Prakash Tyagi The ADIT, C.P.C., 455/12, Grenadiers Bengaluru Regt, Cantt, Vs (Respondent) Jabalpur Cantt, Jabalpur-482001, M.P. PAN: AAMPT1851A (Appellant) Assessee Represented : Ms. Shradha Piplodia, Adv. Revenue Represented : Shri Ashish Porwal, Sr. DR Date of hearing : 21-02-2023 Date of pronouncement : 28-04-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is file…

SHRI ARUN KUMAR SHRIVASTAVA,INDORE vs. ASSTT, DIRECTOR OF INCOME TAX, INDORE

ITA 98/IND/2022[2018-19]Status: DisposedITAT Indore13 Mar 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Shri Arun Kumar Adit, Cpc, Shrivastava, Bangalore 9, Shakti Nagar, Vs. Kanadia Road, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aopps 9595 H Assessee By Shri Soumya Bomb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.01.2023 Date Of Pronouncement 13.03.2023

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Shri Arun Kumar ADIT, CPC, Shrivastava, Bangalore 9, Shakti Nagar, Vs. Kanadia Road, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AOPPS 9595 H Assessee by Shri Soumya Bomb, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 31.01.2023 Date of Pronouncement 13.03.2023 O R D E R Per B.M. Biyani, AM: Feeling aggrieved by appeal-order dated 14.07.2022, passed by learned Commissioner…

THE ADIT CPC , BENGALURU vs. SUNDERLAL MOOLCHAND JAIN, INDORE

The appeal of the assessee is dismissed

ITA 213/IND/2022[2018-19]Status: DisposedITAT Indore13 Mar 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S Sunderlal Moolchand Adit, Cpc, Jain Tobacconist Private Bangalore Limited, Vs. 31, Kacchi Mohalla, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaecs 7779 P Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.02.2023 Date Of Pronouncement 13.03.2023

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s Sunderlal Moolchand ADIT, CPC, Jain Tobacconist Private Bangalore Limited, Vs. 31, Kacchi Mohalla, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAECS 7779 P Assessee by Shri S.N. Agrawal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 06.02.2023 Date of Pronouncement 13.03.2023 O R D E R Per B.M. Biyani, AM: Feeling aggrieved by appeal-order dated 29.04.2021, passed by le…

M/S VIJAY PULSES,INDORE vs. THE ACIT 4(1), INDORE

In the result, the appeal of the assessee is dismissed

ITA 205/IND/2022[2018-19]Status: DisposedITAT Indore13 Mar 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Vijay Pulses, Dcit, Cpc, 12, Sajan Nagar, Bangalore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaafv 9714 E Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 30.01.2023 Date Of Pronouncement 13.03.2023

Section 139(1)Section 143(1)(a)Section 143(1)(iv)Section 154Section 43B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s. Vijay Pulses, DCIT, CPC, 12, Sajan Nagar, Bangalore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAAFV 9714 E Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 30.01.2023 Date of Pronouncement 13.03.2023 O R D E R Per B.M. Biyani, AM: Feeling aggrieved by appeal-order dated 14.07.2022, passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld…

SHRI ARUN KUMAR SHRIVASTAVA,INDORE vs. ASSTT, DIRECTOR OF INCOME TAX, INDORE

In the result, the appeal of the assessee is dismissed

ITA 99/IND/2022[2019-20]Status: DisposedITAT Indore27 Feb 2023AY 2019-20

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(1)Section 36(1)(va)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s. Nimar Motors P. Ltd. DCIT, CPC, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) PAN: AACCN 9368 D Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Smt. Chhaya Balwani DCIT, CPC, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AOTPB 5766 P Assessee by Shri Anil Khabya, AR Revenue by Shri Ashish…

SMT CJJAYA BALWANI,BHOPAL vs. THE CPO, BANGLORE

In the result, the appeal of the assessee is dismissed

ITA 330/IND/2022[2020-21]Status: DisposedITAT Indore27 Feb 2023AY 2020-21

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(1)Section 36(1)(va)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s. Nimar Motors P. Ltd. DCIT, CPC, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) PAN: AACCN 9368 D Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Smt. Chhaya Balwani DCIT, CPC, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AOTPB 5766 P Assessee by Shri Anil Khabya, AR Revenue by Shri Ashish…

SHRI ROHIT PANCHAL,INDORE vs. THE DCIT-CPC , BANGALORE

In the result, the appeal of the assessee is dismissed

ITA 203/IND/2022[2018-19]Status: DisposedITAT Indore27 Feb 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(1)Section 36(1)(va)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s. Nimar Motors P. Ltd. DCIT, CPC, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) PAN: AACCN 9368 D Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Smt. Chhaya Balwani DCIT, CPC, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AOTPB 5766 P Assessee by Shri Anil Khabya, AR Revenue by Shri Ashish…

NIMAR MOTORS P LTD,KHARGONE vs. DCIT/CPC , BANGALURU

In the result, the appeal of the assessee is dismissed

ITA 118/IND/2022[2018-19]Status: DisposedITAT Indore27 Feb 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

Section 143(1)Section 36(1)(va)

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s. Nimar Motors P. Ltd. DCIT, CPC, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) PAN: AACCN 9368 D Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Smt. Chhaya Balwani DCIT, CPC, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AOTPB 5766 P Assessee by Shri Anil Khabya, AR Revenue by Shri Ashish…

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Harrisons Malayalam Ltd. v. CIT (145 Taxmann.com 608) — Cited in 23 Judgments | BharatTax