What is ITO v. Gujarat Power Corpn. Ltd. authority for?

An employer's contribution to PF/ESI made after the due date but before the filing of the return of income is an allowable deduction. This was an issue with divergent High Court opinions before the Supreme Court decision in Checkmate Services Pvt. Ltd.

How many judgments cite ITO v. Gujarat Power Corpn. Ltd.?

30 judgments on BharatTax cite ITO v. Gujarat Power Corpn. Ltd. (122 Taxmann 367), spanning 2023 to 2026.

Which sections of the Income Tax Act does ITO v. Gujarat Power Corpn. Ltd. come up under?

It is most often cited in judgments turning on Section 148.

ITO v. Gujarat Power Corpn. Ltd. (122 Taxmann 367)

VNG AUTOMOTIVE P. LTD. vs. ASSTT. COMMISSIONER OF INCOME

The appeals are disposed of as allowed

ITA-795/2004HC Delhi10 Apr 2026

For Appellant: Mr. Satyen Sethi & Mr. Arta Trana PandaFor Respondent: Mr Abhishek Maratha, SSC, Mr Apoorv

Section 148

…any post dated judgment cannot be applied retrospectively especially when assessments were not pending, but stood completed on the basis of laws enforced at the time of filing of the returns as has been held in the case of CIT v. Gujarat Power Corporation 254 ITR 217 Guj. 44. We may state here that the CIT (A) while stating that the ratio of the judgment of the Supreme Court in Tuticorin Alkali Chemicals & Fertilizers Signed By:PRADEEP SHARMA Signing Date:10.04.2026 14:51:19 Signature Not Verified ITA 795-796/2004…

KATHLEEN CONFECTIONERS,KOLKATA vs. DCIT, CIR-32, KOLKATA. , KOLKATA

In the result, appeal of the assessee is dismissed

ITA 1187/KOL/2023[2019-20]Status: DisposedITAT Kolkata09 Jan 2024AY 2019-20

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2019-20

For Appellant: Shri N. S. Saini, Advocate & Shri SonuFor Respondent: Shri Loviesh Shelley, JCIT, DR

Section 143(1)Section 2(24)Section 3Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2019-20 Kathleen Confectioners DCIT, Circle-32, Kolkata. 12, Free School Street, Kolkata- Vs. 700016. (PAN: AADFK5396E) (Appellant) (Respondent) Present for: Appellant by : Shri N. S. Saini, Advocate & Shri Sonu Agarwal, FCA Respondent by : Shri Loviesh Shelley, JCIT, DR Date of Hearing : 08.01.2024 Date of Pronouncement : 09.01.2024 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld. Addl. JCIT(A)…

VISHNU COTTON MILLS LTD,2017-18 vs. AO, CIR.11, KOL, KOLKATA

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

ITA 489/KOL/2023[2018-19]Status: DisposedITAT Kolkata26 Sept 2023AY 2018-19

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.488 & 489/Kol/2023 Assessment Years: 2017-18 & 2018-19 Vishnu Cotton Mills Ltd………...................................................……Appellant Narayanpur, P.O-Rajarhat, Gopalpur, W.B-700136. [Pan: Aabcv0405G] Vs. Ao, Circle-11, Kolkata..................................……........……...…..…..Respondent Appearances By: Shri Chirajit Goswami, Fca, Appeared On Behalf Of The Appellant. Shri P.P. Barman, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 03, 2023 Date Of Pronouncing The Order : September 26, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Has Been Preferred By The Assessee Against The Separate Orders Both Dated 29.03.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments. 3. The Issue Raised By The Assessee Has Come To Rest By The Recent Verdict Of The Hon’Ble Supreme Court In Checkmate Services Pvt. Ltd. Vs.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A Nos.488 & 489/Kol/2023 Assessment years: 2017-18 & 2018-19 Vishnu Cotton Mills Ltd………...................................................……Appellant Narayanpur, P.O-Rajarhat, Gopalpur, W.B-700136. [PAN: AABCV0405G] vs. AO, Circle-11, Kolkata..................................……........……...…..…..Respondent Appearances by: Shri Chirajit Goswami, FCA, appeared on behalf o…

VISHNU COTTON MILLS LTD,2017-18 vs. AO, CIR.11, KOL, KOLKATA

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

ITA 488/KOL/2023[2017-18]Status: DisposedITAT Kolkata26 Sept 2023AY 2017-18

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.488 & 489/Kol/2023 Assessment Years: 2017-18 & 2018-19 Vishnu Cotton Mills Ltd………...................................................……Appellant Narayanpur, P.O-Rajarhat, Gopalpur, W.B-700136. [Pan: Aabcv0405G] Vs. Ao, Circle-11, Kolkata..................................……........……...…..…..Respondent Appearances By: Shri Chirajit Goswami, Fca, Appeared On Behalf Of The Appellant. Shri P.P. Barman, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 03, 2023 Date Of Pronouncing The Order : September 26, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Has Been Preferred By The Assessee Against The Separate Orders Both Dated 29.03.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments. 3. The Issue Raised By The Assessee Has Come To Rest By The Recent Verdict Of The Hon’Ble Supreme Court In Checkmate Services Pvt. Ltd. Vs.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘बी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A Nos.488 & 489/Kol/2023 Assessment years: 2017-18 & 2018-19 Vishnu Cotton Mills Ltd………...................................................……Appellant Narayanpur, P.O-Rajarhat, Gopalpur, W.B-700136. [PAN: AABCV0405G] vs. AO, Circle-11, Kolkata..................................……........……...…..…..Respondent Appearances by: Shri Chirajit Goswami, FCA, appeared on behalf o…

VISHASH AGARWAL,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, DIBRUGARH

In the result, the appeal of the assessee stand dismissed

ITA 39/GTY/2021[2018-19]Status: DisposedITAT Guwahati20 Sept 2023AY 2018-19

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.39/Gty/2021 Assessment Year: 2018-19 Vishesh Agarwal…………………..……....….........…..........….…… Appellant C/O Assam Pushpak Travel Agency, Makum Road, Tinsukia, Assam – 786170. [Pan: Aghpa7072R] Vs. Acit, Circle-1, Dibrugarh……………..….…..…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Soumendu Sekhar Das, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 20, 2023 Date Of Pronouncing The Order : September 20, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 17.03.2020 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GUWAHATI VIRTUAL HEARING AT KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A. No.39/GTY/2021 Assessment Year: 2018-19 Vishesh Agarwal…………………..……....….........…..........….…… Appellant C/o Assam Pushpak Travel Agency, Makum Road, Tinsukia, Assam – 786170. [PAN: AGHPA7072R] vs. ACIT, Circle-1, Dibrugarh……………..….…..…...…..…..…..... Respondent Appearances by: None appeared on behalf of the appellant. Shri Soumendu Sekhar Das, DR, appeared on behalf of the re…

RELIANCE FIRE BRIGADE SERVICES PVT. LTD,MUMBAI vs. DCIT CPC, BANGALORE, BANGALORE

ITA 1631/MUM/2021[F.Y.2017-18]Status: DisposedITAT Mumbai25 Aug 2023

Bench: Shri Kuldip Singhassessment Year : 2017-18

For Appellant: Shri Nimesh Vora, A.R. &For Respondent: Shri B. Laxmi Kanth, D.R

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year : 2017-18 M/s. Reliance Fire Brigade Deputy Commissioner of Services Private Limited, Income Tax, 5th Floor, Court House, Centralized Processing Vs. Lokmanya Tilak Marg, Centre (CPC), Dhobi Talao, Bangalore Mumbai – 400 002 PAN: AABCR1426R (Appellant) (Respondent) Present for: Assessee by : Shri Nimesh Vora, A.R. & Ms. Moksha Mehta, A.R. Revenue by : Shri B. Laxmi Kanth, D.R. Date of Hearing : 10 . 07 . 2023 Date of Pronouncement : 25 . 08 . 2023 O R D E R Per : Kuldip Singh, Judicial Mem…

M/S. ADD CONSTRUCTION,GUWAHATI vs. ACIT, CIRCLE -1, GUWAHATI

In the result, all the captioned appeals of the assessee are dismissed

ITA 14/GTY/2023[2020-21]Status: DisposedITAT Guwahati22 Aug 2023AY 2020-21

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GAUHATI VIRTUAL HEARING AT KOLKATA Before Shri Manish Borad, Accountant Member and Shri Sonjoy Sarma, Judicial Member I.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 to 2020-21 M/s Add Construction….…........…..…………....................……….……Appellant C/o Rahul Raj Jain & Co., H.No.15, 1st Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [PAN: AAIFA2627H] vs. ACIT, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances by: None appeared on behalf of the appellant. Shri N.T Sherpa, JCIT-DR, appea…

M/S. ADD CONSTRUCTION,GUWAHATI vs. ACIT, CIRCLE -1, GUWAHATI

In the result, all the captioned appeals of the assessee are dismissed

ITA 13/GTY/2023[2019-20]Status: DisposedITAT Guwahati22 Aug 2023AY 2019-20

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GAUHATI VIRTUAL HEARING AT KOLKATA Before Shri Manish Borad, Accountant Member and Shri Sonjoy Sarma, Judicial Member I.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 to 2020-21 M/s Add Construction….…........…..…………....................……….……Appellant C/o Rahul Raj Jain & Co., H.No.15, 1st Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [PAN: AAIFA2627H] vs. ACIT, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances by: None appeared on behalf of the appellant. Shri N.T Sherpa, JCIT-DR, appea…

M/S. ADD CONSTRUCTION,GUWAHATI vs. ACIT, CIRCLE -1, GUWAHATI

In the result, all the captioned appeals of the assessee are dismissed

ITA 12/GTY/2023[2018-19]Status: DisposedITAT Guwahati22 Aug 2023AY 2018-19

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GAUHATI VIRTUAL HEARING AT KOLKATA Before Shri Manish Borad, Accountant Member and Shri Sonjoy Sarma, Judicial Member I.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 to 2020-21 M/s Add Construction….…........…..…………....................……….……Appellant C/o Rahul Raj Jain & Co., H.No.15, 1st Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [PAN: AAIFA2627H] vs. ACIT, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances by: None appeared on behalf of the appellant. Shri N.T Sherpa, JCIT-DR, appea…

SRG EARTH RESOURCES PVT. LTD,KOLKATA vs. ASST.DIT,CPC,BENGALURE, KOLKATA

In the result, appeal of the assessee is dismissed

ITA 287/KOL/2023[2020-21]Status: DisposedITAT Kolkata26 Jul 2023AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 287/Kol/2023 Assessment Year: 2020-21 Srg Earth Resources Private Limited Asst. Dit, Cpc, Bengaluru 16, Ganesh Chandra Avenue Vs Gandhi House, Dalhousie Kolkata - 700013 [Pan : Aajcs2276A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S. S. Dasgupta, Fca Revenue By : Smt. Ranu Biswas, Addl. Cit D/R सुनवाई क" तारीख/Date Of Hearing : 16/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 26/07/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 10/01/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2020-21. 2. The Sole Issue Involved In This Appeal Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments. 3. The Issue Raised By The Assessee Has Come To Rest By The Recent Verdict Of The Hon’Ble Supreme Court In Checkmate Services Pvt. Ltd. Vs. Cit (2022) 143 Taxmann.Com 178 (Sc) Dated 12.10.2022 Wherein It Has Been Held That “Deduction U/S 36(1)(Va) In Respect Of Delayed Deposit

For Appellant: Shri S. S. Dasgupta, FCAFor Respondent: Smt. Ranu Biswas, Addl. CIT D/R

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…| आयकर अपीलीय अिधकरण "यायपीठ, कोलकाता | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.T.A. No. 287/Kol/2023 Assessment Year: 2020-21 SRG Earth Resources Private Limited Asst. DIT, CPC, Bengaluru 16, Ganesh Chandra Avenue Vs Gandhi House, Dalhousie Kolkata - 700013 [PAN : AAJCS2276A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri S. S. Dasgupta, FCA Revenue by : Smt. Ranu Biswas, Addl. CIT D/R सुनवाई क" तारीख/Date of Hearing : 16/05/2023 घोषणा क" तारीख /Date of Pronouncement: 26/07/2023 आदेश…

STARLINE WORKSHOP,MUMBAI vs. ITO WD1(1) (1), MUMBAI

ITA 1742/MUM/2021[2018-19]Status: DisposedITAT Mumbai25 Jul 2023AY 2018-19

Bench: The Due Date Of Filing Of Return. 3. The Appellant Prays That The Adjustment Made In The Intimation Order U/S 143(1) Of The Act May Be Deleted. 4. The Appellant Craves Your Honour'S Leave To Add, Alter Or Amend Any Ground Of Appeal At The Time Of Hearing Or Before.”

For Appellant: Shri Ryan Saldanha, A.RFor Respondent: Shri B. Laxmi Kanth, D.R

Section 143(1)Section 2(24)(x)Section 3Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2018-19 M/s. Starline Workshop, Income Tax Officer, 1 C/o Sterling Motor Ward 1(1), Compound, Kendriya Rajaswa Vs. Old Agra Road, Bhavan, Gadkari Chowk, Gadkari Chowk, Nashik-422001 Old Agra Road, PAN: ACBFS2289L Mumbai- 422002 (Appellant) (Respondent) Present for: Assessee by : Shri Ryan Saldanha, A.R. Revenue by : Shri B. Laxmi Kanth, D.R. Date of Hearing : 13.07. 2023 Date of Pronouncement : 25.07. 2023 O R D E R Per : Kuldip Singh, Judicial Member: The appellant, M/s. Starline Workshop (…

WELTECH FACILITY MANAGEMENT SERVICES (P) LTD.,NEW DELHI vs. ACIT, CIRCLE-27(1), NEW DELHI

In the result, both the appeals of the assessee stand

ITA 265/DEL/2023[2018-19]Status: DisposedITAT Delhi07 Jul 2023AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

For Appellant: Shri Rajiv Kumar Jain, CAFor Respondent: Shri Ramdhan Meena, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH :H: DELHI) BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.265 & 266/Del/2023 Assessment Years: 2018-19 & 2019-20 Weltech Facility Management ACIT, CPC, Services (P) Ltd., Bangaluru. A-7/29, Ground Floor, Kh. Vs. No. 774/3, Aya Nagar Extension, Phase-5, New Delhi (PAN:AABCW3558R) (Appellant) (Respondent) Present for: Appellant by : Shri Rajiv Kumar Jain, CA Respondent by : Shri Ramdhan Meena, Sr. DR Date of Hearing : 05.07.2023 Date of Pronouncement : 07.07.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: Thes…

RAJA & MITSU FASHIONS,KOLKATA vs. ADIT, CPC, BENGALURU, KOLKATA

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

ITA 472/KOL/2023[2019-20]Status: HeardITAT Kolkata27 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.471&472/Kol/2023 Assessment Years: 2018-19 & 2019-20 Raja & Mitsu Fashions….…………………................................……Appellant 156A, Lelin Sarani, 5Th Floor, Kolkata-700013. [Pan: Aaefr5072P] Vs. Acit, Cpc, Bengaluru...….…….............……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 27, 2023 Date Of Pronouncing The Order : June 27, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 14.03.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A Nos.471&472/Kol/2023 Assessment years: 2018-19 & 2019-20 Raja & Mitsu Fashions….…………………................................……Appellant 156A, Lelin Sarani, 5th Floor, Kolkata-700013. [PAN: AAEFR5072P] vs. ACIT, CPC, Bengaluru...….…….............……........……...…..…..Respondent Appearances by: None appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. CIT-DR, appeared…

RAJA & MITSU FASHIONS,KOLKATA vs. ADIT, CPC, BENGALURU, KOLKATA

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

ITA 471/KOL/2023[2018-19]Status: HeardITAT Kolkata27 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.471&472/Kol/2023 Assessment Years: 2018-19 & 2019-20 Raja & Mitsu Fashions….…………………................................……Appellant 156A, Lelin Sarani, 5Th Floor, Kolkata-700013. [Pan: Aaefr5072P] Vs. Acit, Cpc, Bengaluru...….…….............……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 27, 2023 Date Of Pronouncing The Order : June 27, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 14.03.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘ए’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A Nos.471&472/Kol/2023 Assessment years: 2018-19 & 2019-20 Raja & Mitsu Fashions….…………………................................……Appellant 156A, Lelin Sarani, 5th Floor, Kolkata-700013. [PAN: AAEFR5072P] vs. ACIT, CPC, Bengaluru...….…….............……........……...…..…..Respondent Appearances by: None appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. CIT-DR, appeared…

DALMIA LAMINATORS LTD,KOLKATA vs. DCIT, CIR-7(1), KOLKATA

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

ITA 187/KOL/2023[2019-20]Status: DisposedITAT Kolkata26 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.187/Kol/2023 Assessment Year: 2019-20 Dalmia Laminators Ltd.…………………................................……Appellant 130, Cotton Street, Burra Bazar, Kolkata-700007. [Pan: Aabcd1748C] Vs. Dcit, Circle-7(1), Kolkata….…….............……........……...…..…..Respondent Appearances By: Shri N. S. Saini & Priyanka Salarpuria, Ar, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 02, 2023 Date Of Pronouncing The Order : June 26, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 09.1.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Agitated Against The Disallowance Made By The Assessing Officer/Cpc On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments. 3. The Issue Raised By The Assessee Has Come To Rest By The Recent Verdict Of The Hon’Ble Supreme Court In Checkmate Services Pvt. Ltd. Vs.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A No.187/Kol/2023 Assessment year: 2019-20 Dalmia Laminators Ltd.…………………................................……Appellant 130, Cotton Street, Burra Bazar, Kolkata-700007. [PAN: AABCD1748C] vs. DCIT, Circle-7(1), Kolkata….…….............……........……...…..…..Respondent Appearances by: Shri N. S. Saini and Priyanka Salarpuria, AR, appeared on behalf of the appellant. Smt. Ranu B…

SIDDHI VINAYAKA GRAPHICS PVT. LTD.,KOLKATA vs. A.D.I.T., CPC, BENGALURU / I.T.O., CIRCLE - 7(2), KOLKATA, KOLKATA

In the result, the appeal of the assessee stands dismissed

ITA 143/KOL/2023[2019-2020]Status: DisposedITAT Kolkata23 Jun 2023AY 2019-2020

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2019-20

For Appellant: Shri P. R. Kothari, FCAFor Respondent: Shri P. P. Barman, Addl. CIT, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “C(SMC)” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2019-20 Siddhi Vinayaka Graphics Assistant Director of Income Pvt. Ltd. Tax, CPC, Bengaluru. Vs. 58/5B, B. T. Road, Kolkjata- 700002. (PAN: AAKCS 3206 R) (Appellant) (Respondent) Present for: Appellant by : Shri P. R. Kothari, FCA Respondent by : Shri P. P. Barman, Addl. CIT, Sr. DR Date of Hearing : 22.06.2023 Date of Pronouncement : 23.06.2023 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the assessee is against the order of Ld…

SHAREKHAN LTD.,,MUMBAI vs. DY COMM OF INCOME TAX, CPC, MUMBAI

ITA 182/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jun 2023AY 2018-19

Bench: Shri Kuldip Singh & Shri Om Prakash Kantassessment Year: 2018-19

For Appellant: Shri Manoj Mundra, A.RFor Respondent: Shri Milind S. Chavan, D.R

Section 143(1)Section 143(3)Section 36Section 40A(7)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Sharekhan Ltd., DCIT, CPC, 10th Floor, Beta Building, Bangalore Ithink Techno Park, Vs. Off JVLR, Kanjurmarg (East), Mumbai – 400 042 PAN: AAECS5096H (Appellant) (Respondent) Present for: Assessee by : Shri Manoj Mundra, A.R. Revenue by : Shri Milind S. Chavan, D.R. Date of Hearing : 23 . 03 . 2023 Date of Pronouncement : 20 . 06 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: The appellant, M/s. Sharekhan Ltd. (hereinafter…

STERLING MOTORS,MUMBAI vs. ACIT CIRCLE 17(3) , MUMBAI

ITA 1/MUM/2022[2018-196]Status: DisposedITAT Mumbai20 Jun 2023AY 2018-196

Bench: Shri Prashant Maharishi & Shri Kuldip Singhassessment Year: 2018-19

For Appellant: Shri Rayan Saldhana, A.RFor Respondent: Shri Hiren M. Bhatt, D.R

Section 143(1)Section 2(24)(x)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2018-19 M/s. Sterling Motors, ACIT, Circle 17(3), 46-A, Veetrag Chamber, Room No.137, Cawasji Patel Street, Aayakar Bhavan, Vs. Fort, M.K. Road, Mumbai – 400 011 Churchgate, Mumbai – 400 020 PAN: AACFS4513L (Appellant) (Respondent) Present for: Assessee by : Shri Rayan Saldhana, A.R. Revenue by : Shri Hiren M. Bhatt, D.R. Date of Hearing : 29 . 05 . 2023 Date of Pronouncement : 20 . 06 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: T…

HEMENDRA NATH DEKA,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, both the captioned appeals of the assessee stand dismissed

ITA 6/GTY/2022[2019-20]Status: DisposedITAT Guwahati05 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka…………....…………....….........…..........….…… Appellant House No.6, Dolphin Security & Advertising, Kamakhya Temple Road, Kamakhya Gate, Guwahati-781009, Kamrup, Assam. [Pan: Ajupd3564F] Vs. Acit, Cpc, Bengaluru (Ito, Ward-1(2), Guwahati)…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N. T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 05, 2023 Date Of Pronouncing The Order : June 05, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 09.12.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole & Common Issue Involved In Both The Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GUWAHATI VIRTUAL HEARING AT KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka…………....…………....….........…..........….…… Appellant House no.6, Dolphin Security and Advertising, Kamakhya Temple Road, Kamakhya Gate, Guwahati-781009, Kamrup, Assam. [PAN: AJUPD3564F] vs. ACIT, CPC, Bengaluru (ITO, Ward-1(2), Guwahati)…...…..…..…..... Respondent Appearances by: None appeared on behalf o…

HEMENDRA NATH DEKA,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, both the captioned appeals of the assessee stand dismissed

ITA 5/GTY/2022[2018-19]Status: DisposedITAT Guwahati05 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka…………....…………....….........…..........….…… Appellant House No.6, Dolphin Security & Advertising, Kamakhya Temple Road, Kamakhya Gate, Guwahati-781009, Kamrup, Assam. [Pan: Ajupd3564F] Vs. Acit, Cpc, Bengaluru (Ito, Ward-1(2), Guwahati)…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N. T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 05, 2023 Date Of Pronouncing The Order : June 05, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 09.12.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole & Common Issue Involved In Both The Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI BENCH, GUWAHATI VIRTUAL HEARING AT KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी "गर"श अ"वाल, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Shri Girish Agrawal, Accountant Member I.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka…………....…………....….........…..........….…… Appellant House no.6, Dolphin Security and Advertising, Kamakhya Temple Road, Kamakhya Gate, Guwahati-781009, Kamrup, Assam. [PAN: AJUPD3564F] vs. ACIT, CPC, Bengaluru (ITO, Ward-1(2), Guwahati)…...…..…..…..... Respondent Appearances by: None appeared on behalf o…

ITO v. Gujarat Power Corpn. Ltd.

What is ITO v. Gujarat Power Corpn. Ltd. authority for?

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Judgments citing ITO v. Gujarat Power Corpn. Ltd.

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