(i) CIT v. Merchem Ltd.

378 ITR 443High Court2015#90 most cited

What is (i) CIT v. Merchem Ltd. authority for?

Belated remittance of employees' contribution to ESI and PF, even if deposited before the due date for filing the return of income under Section 139(1), is not allowed as a deduction. This disallowance falls under Section 36(1)(va) read with Section 2(24)(x), as Section 43B applies only to employer's contributions.

631

judgments rely on this decision, according to BharatTax’s citation analysis of 372,250 Indian tax judgments — from 2018 to 2025.

Also referred to as

CIT v. Merchem Ltd. · 378 ITR 443 · Section 36(1)(va) · Section 2(24)(x) · employees' contribution ESI PF · belated remittance · disallowance of deduction · Section 139(1) · Section 43B · Checkmate Services

Sections most often in play

Section 139(1)Section 143(1)

Issues it is cited on

section 43b(b)clarificatory amendmentretrospective amendmentsection 2(24)(x)section 36(1)(va)section 43bsection 2(24)section 36(1)section 43section 36section 139(1)section 139

Judgments citing (i) CIT v. Merchem Ltd.

Smt Smita Bhalot, Dhar vs. The Adrt CPC Bengaluru, Bengaluru

In the result, the appeal of assessee is allowed

ITA 170/IND/2021[2019-20]Status: DisposedITAT Indore29 Jun 2022AY 2019-20

Bench: Ms.Madhumita Roy & Shri B.M. Biyani

Section 139(1)Section 143(1)Section 143(1)(iv)Section 2(24)(x)Section 234ASection 234BSection 36(1)(va)Section 43B

…ITA No.170/Ind/2021 A.Y. 2019-20 Page 1 of 8 आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2019-20 Smt. Smita Bhalot ADIT, CPC Dhar Bangaluru Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: BHNPB0080N Assessee by Shri S.N. Agrawal, AR Revenue by Shri Aditya Shukla, Sr. DR Date of Hearing 22.06.2022 Date of Pronouncement 29.06.2022 O R D E R PER MADHUMITA ROY, J.M.: THIS APPEAL: 1. This appeal filed by the assessee is d…

Shri Sunil Gurjar, Dhar vs. The ADIT CPC, Bangaluru

In the result, the appeal of assessee is allowed

ITA 167/IND/2021[2019-20]Status: DisposedITAT Indore29 Jun 2022AY 2019-20

Bench: Ms.Madhumita Roy & Shri B.M. Biyani

Section 1Section 139(1)Section 143(1)Section 2(24)(x)Section 234Section 234BSection 234CSection 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2019-20 Shri Sunil Gurjar ADIT, CPC Dhar Bangaluru Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AKSPG 2665 F Assessee by Shri S.N. Agrawal, AR Revenue by Shri Aditya Shukla, Sr. DR Date of Hearing 22.06.2022 Date of Pronouncement 29.06.2022 O R D E R PER B.M. BIYANI, A.M.: THIS APPEAL: 1. This appeal filed by the assessee is directed against the order dated 28.07.2021 of…

Mohd Haseeb, Lucknow vs. Income Tax Officer, Range 6(2), Lucknow

In the result, the appeal of the assessee stands allowed

ITA 76/LKW/2022[2018-2019]Status: DisposedITAT Lucknow27 Jun 2022AY 2018-2019

Bench: Shri. A. D. Jainassessment Year: 2018-19 Mohd. Haseeb V. The Ito 551 Jha, Ram Nagar Range 6(2) Kanpur Road, Alambagh Lucknow Lucknow Tan/Pan:Abcph6980P (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 16 06 2022 Date Of Pronouncement: 27 06 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 29.12.2021, For Assessment Year 2018-19, Raising The Following Grounds Of Appeal: 1. Because Without Considering The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Has Erred In Law & In Facts In Sustaining The Addition Of Rs.23,88,734/- Under Section 36(1)(Va) R.W.S. 2(24)X) Of The Income Tax Act, 1961 Being Delay In Deposition Of Employees Share Of Provident Fund. 2. That In Any Case & In Any View Of The Matter, Impugned Addition/Allowance Assessment Order Are Bad In Law, Illegal, Unjustified, Contrary To Facts & Law & Based Upon Recording Of Incorrect Facts & Finding, Without Giving Adequate Opportunity Of Hearing, In Violation Of Principles Of Natural Justice & The Same Deserves To Be Quashed.

For Appellant: Shri Samrat Chandra, C.AFor Respondent: Shri Harish Gidwani, D.R
Section 154Section 36(1)(va)

…issioner of Income Tax Vs Rai Agro Industries Ltd., (2011) 334 ITR 122, to hold that Section 43B shall apply to both 'contributions' i.e. employers' and employees'. 24. Kerala High Court in recent judgment in Commissioner of Income Tax Vs Merchem Ltd., (2015) 378 ITR 443, has followed the decision of Gujarat High Court in Commissioner of Income Tax Vs Gujarat State Road Transport Corporation (supra) and dissented with the otherwise judgments of Rajasthan High Court in Commissioner of Income Tax Vs State Bank of Bikaner and Jaipur, (2014) 363 ITR 70, Karnataka High Court in Commissioner of Income Tax Vs Spectrum C…

Ryders Equestrian Products Private Limited, Kanpur vs. Dy. Commissioner of Income Tax, CPC, Bangaluru, Kanpur

In the result, the appeal of the assessee stands allowed

ITA 127/LKW/2021[2019-2020]Status: DisposedITAT Lucknow27 Jun 2022AY 2019-2020

Bench: Shri. A. D. Jainassessment Year: 2019-20 Ryders Equestrain Products V. The Dy. Cit Pvt. Ltd. Circle 2(1)(I) 50-A, 150, Feet Road Jajmau Lucknow Kanpur Tan/Pan:Aaecr3352B (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 15 06 2022 Date Of Pronouncement: 27 06 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 29.9.2021, For Assessment Year 2019-20, Raising The Following Grounds Of Appeal:

For Appellant: Shri Swaran Singh, C.AFor Respondent: Shri Harish Gidwani, D.R
Section 139(1)Section 143(1)Section 36(1)(va)

…ome Tax Vs Rai Agro Industries Ltd., (2011) 334 ITR 122, Page 9 of 17 to hold that Section 43B shall apply to both 'contributions' i.e. employers' and employees'. 24. Kerala High Court in recent judgment in Commissioner of Income Tax Vs Merchem Ltd., (2015) 378 ITR 443, has followed the decision of Gujarat High Court in Commissioner of Income Tax Vs Gujarat State Road Transport Corporation (supra) and dissented with the otherwise judgments of Rajasthan High Court in Commissioner of Income Tax Vs State Bank of Bikaner and Jaipur, (2014) 363 ITR 70, Karnataka High Court in Commissioner of Income Tax Vs Spectrum C…

Magic Auto Pvt. Ltd., Delhi vs. Central Circle 13, Delhi

ITA 27/DEL/2022[2019-20]Status: DisposedITAT Delhi27 Jun 2022AY 2019-20

Bench: Sh. A. D. Jaindr. B. R. R. Kumarita No. 27/Del/2022 : Asstt. Year : 2019-20 Magic Auto Pvt. Ltd., Vs Adit, 7/56, Desh Bandhu Gupta Cpc, Road, Karol Bagh, Central Delhi, Delhi-110005 (Appellant) (Respondent) Pan No. Aaacm4873C Assessee By : Sh. Salil Kapoor, Adv. Revenue By : Sh. N. K. Bansal, Sr. Dr Date Of Hearing: 12.05.2022 Date Of Pronouncement: 27.06.2022

For Appellant: Sh. Salil Kapoor, AdvFor Respondent: Sh. N. K. Bansal, Sr. DR
Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

…mmissioner of Income-Tax v. Rai Agro Industries Ltd., (2011) 334 ITR 122 , to hold that Section 43B shall apply to both contributions i.e. employers and employees. 24. Kerala High Court in recent judgment in Commissioner of Income-Tax v. Merchem Ltd., (2015) 378 ITR 443, has followed the decision of Gujrat High Court in Commissioner of Income- Tax v. Gujrat State Road Transport Corporation (supra) and dissented with the otherwise judgments of Rajasthan High Court in Commissioner of Income-Tax v. State Bank of Bikaner and Jaipur, (2014) 363 ITR 70, Karnataka High Court in Commissioner of Income-Tax v. Spectrum Co…

Gurudev Motors Private Limited, Chennai vs. ACIT Centralized Processing Centre, Bengaluru

Appeal is allowed

ITA 490/CHNY/2022[2020-21]Status: DisposedITAT Chennai22 Jun 2022AY 2020-21

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

For Appellant: Shri Yeshwanth Kumar (C.A)-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 +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.490/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2020-21) Gurudev Motors Pvt. Ltd. ADIT बनाम/ No.559, Mount Road, Teynampet, CPC, Vs. Chennai – 600 018. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AACCG-2983-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri Yeshwanth Kumar (C.A)-Ld. AR ""थ"…

Anjappar Chettinad Ac Restaurant, Chennai vs. ITO. Non Corp Ward 1(1), Chennai

Appeal is allowed

ITA 444/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri V. Padmanabhan(C.A)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.444/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Anjappar Chettinad AC Restaurant ITO Ashok Pillar Non Corporate Ward-1(1), बनाम/ 17/35, Suprabath Flats, Thyagaraya Chennai. Vs. Gramini Street, T. Nagar, Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ABAFA-7864-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अ…

ITO, Ward1(1), Trichy vs. Anjappar Chettinad Restaurant, Trichy

Appeal is allowed

ITA 443/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri V. Padmanabhan(C.A)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.443/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Anjappar Chettinad Restaurant Trichy ITO बनाम/ 17/18, AS Complex, Annamalai Nagar, Ward-1(1), Vs. Trichy – 620 018. Trichy. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ABFFA-1417-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri V. Padmanabhan…

Anjappar Chettinad Restaurant Adayar, Chennai vs. ITO, Non Cop Ward-15(1), Chennai

Appeal is allowed

ITA 442/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri V. Padmanabhan (C.A)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.442/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Anjappar Chettinad Restaurant Adyar ITO बनाम/ 5, Dev Apartments, 1st Main Road, Non Corporate Ward-15(1), Vs. KB Nagar, Chennai – 600 020. Chennai. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAYFA-4758-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant…

Sri Mookambika Infosolutions Pvt Ltd, Madurai vs. PCIT 1, Madurai

The appeal stands allowed in terms of our above order

ITA 425/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

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

For Appellant: Shri S. Balakrishnan (for assessee)For Respondent: Shri Guru Bashyam (CIT) – Ld. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.425/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) Sri Mookambika Infosolutions Pvt. Ltd. PCIT-1 बनाम/ 31, III Floor, Town Hall Road, Madurai. Vs. Madurai – 625 001. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAOCS-3451-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri S. Balakrishnan (for ass…

Sahana Clothing Company Private Limited, Dindigul vs. PCIT, Madurai

The appeal stands allowed in terms of our above order

ITA 417/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

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

For Appellant: Shri Yeshwanth Kumar (C.A)-Ld. ARFor Respondent: Shri Guru Bashyam (CIT) – Ld. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.417/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) Sahana Clothing Company Pvt. Ltd. PCIT बनाम/ No.15, Batlagundu Road, Pithalaipatty, Madurai-1. Vs. Dindigul – 624 002. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAUCS-2984-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri Yeshwanth Kumar (C.A…

Urc Construction Pvt Ltd., Erode vs. DCIT Central Circle 1, Coimbatore

The appeal stands allowed in terms of our above order

ITA 390/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

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

For Appellant: Shri G. Baskar (Advocate)-Ld. ARFor Respondent: Shri Guru Bashyam (CIT) – Ld. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.390/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2017-18) URC Construction Pvt. Ltd. DCIT बनाम/ 119, Power House Road, ‘ Central Circle-2, Vs. Erode – 638 001. Coimbatore. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACU-2425-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri G. Baskar (Advocate)-Ld.…

Hlf Services Limited, Chennai vs. DCIT, Corporate Ward, 2(3), Chennai

Appeal is allowed

ITA 370/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

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

For Appellant: NoneFor Respondent: Shri Prakash P. Kishinchandani (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.370/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) HLF Services Limited DCIT बनाम/ No.1, Sardar Patel Road, Corporate Ward 2(3), Vs. Guindy, Chennai – 600 032. Chennai. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AACCH-4777-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : None ""थ" की ओरसे/Respond…

Acp Drilling & Construction Pvt.Ltd., Namakkal vs. ADIT, CPC, Bangalore

Appeal is allowed

ITA 369/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri S. Gautham Venkatnarayanan (Advocate)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.369/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) APC Drilling & Construction Pvt Ltd. ADIT, बनाम/ No. 153, C7, R. Gopal Complex, CPC, Salem Road, Next to LMR Theatre, Bengaluru – 560 500. Vs. Namakkal – 637 001. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAMCA-6660-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओ…

Ms Labels, Tiruppur vs. ADIT, CPC, Bangalore

Appeal is allowed

ITA 362/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

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

For Appellant: Shri Senthil Kumar (Advocate) -Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.362/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) M.S. Labels ADIT बनाम/ 493/1, Athimara Thottam, CPC, Amman Kalyanamandapam Backside, Bengaluru. Vs. Sirupooluvapatti, Tirupur – 641 603. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAMFM-3454-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri S…

Sapphire Clothing Company (I) Pvt. Limited, Tiruppur vs. ADIT, CPC, Bangalore

Appeal is allowed

ITA 361/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

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

For Appellant: Shri Senthil Kumar (Advocate)-Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT)-Ld. DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ8वाल ,लेखा सद3 के सम:। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.361/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) Sapphire Clothing Company (I) Pvt. Ltd. ADIT बनाम/ 4/87-(3), Thiruppuran Thottam, CPC, K.G. Palayam Road, Veerapandi Post, Bengaluru. Vs. Tirupur – 641 605. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAICS-9995-D (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ A…

Ravindran, Tenkasi vs. ACIT, CPC, Bangalore

Appeal is allowed

ITA 359/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

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

For Appellant: Shri R. Viswanathan (C.A)-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 +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.359/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) Shri Ravindran ACIT बनाम/ 119, Railway Feeder Road Tenkasi, CPC, Vs. Tenkasi – 627 811. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ABZPR-3933-R (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri R. Viswanathan (C.A)-Ld. AR ""थ" की ओरसे…

M/S Paypal India Private Limited, Chennai vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 338/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri R. Aashish (C.A)-Ld. ARFor Respondent: Shri Guru Bashyam (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 +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.338/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) PayPal India Pvt. Ltd. DCIT बनाम/ Futura IT Park, Block A-334, CPC, Old Mahabalipuram Road, Bengaluru. Vs. Sholinganallur, Chennai-600119. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AADCP-7996-G (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri…

M/S. Formoplastic Controls Private Ilimited, Chennai vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 334/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri Naresh Singh Rathore (C.A)-Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT)-Ld. Sr. 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 +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.334/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Formoplastic Controls Pvt. Ltd. DCIT बनाम/ No.3/534/1, Kundrathur Main Road, CPC, Vs. Madanandapuram, Chennai – 600 116. Bengaluru. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AAACF-7705-Q (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri Naresh…

Super Rubber Mix, Madurai vs. DCIT Non Corp Circle 1, Madurai

Appeal is allowed

ITA 323/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri M.T. Hariharan (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.323/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2018-19) Super Rubber Mix DCIT बनाम/ Flat No.501, Appa Apartments, CPC, Opp: Mattuthavani Bus Stand, Bengaluru. Vs. Melur Road, Madurai – 625 107. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. ABLFS-7400-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : Shri…