ITO v. Gujarat Power Corpn. Ltd.

122 Taxmann 367High Court2002#3948 most cited

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.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.

Also referred to as

ITO v. Gujarat Power Corpn. Ltd. · Section 36(1)(va) · Section 36(1)(v) · PF contribution deduction · ESI contribution deduction · employer contribution · employee contribution · due date for deposit · return of income filing date · Checkmate Services Pvt. Ltd.

Also reported as

254 ITR 217

Sections most often in play

Section 148

Issues it is cited on

section 34(1)(iv)section 36(va)section 34(1)section 36(1)(iv)section 143(1)(a)(iv)section 2(24)(x)section 34section 2(24)section 36(1)(va)section 43bsection 36(1)section 43

Judgments citing ITO v. Gujarat Power Corpn. Ltd.

Shivam Packaging Industriespvt Ltd., Mumbai vs. CIT (A), Delhi

ITA 615/MUM/2023[2017-18]Status: DisposedITAT Mumbai19 May 2023AY 2017-18

Bench: Shri Kuldip Singh

For Appellant: Shri Vijay BahetiFor Respondent: Shri Jogendra Singh, Sr. AR
Section 143(1)Section 154Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “ SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No. 614 & 615/M/2023 Assessment Year: 2018-19 & 2017-18 Shivam Packaging Industries CIT(E), Pvt. Ltd, New Delhi-11001 Room No. 16, 1st Floor, Vidhya villa No. 2, Old Vs. Nagardas Road, Andheri East, Mumbai, Maharashtra- 400069 (Appellant) (Respondent) PAN: AAECS7886F Present for: Assessee by : Shri Vijay Baheti, Revenue by : Shri Jogendra Singh, Sr. AR Date of Hearing :11.05.2023 Date of Pronouncement :19.05.2023 O R D E R Aforesaid appeals for AYs 2017-18 and 2018-19 bearing common questions of…

Shivam Packaging Industriespvt Ltd., Mumbai vs. CIT (A), Delhi

ITA 614/MUM/2023[2018-19]Status: DisposedITAT Mumbai19 May 2023AY 2018-19

Bench: Shri Kuldip Singh

For Appellant: Shri Vijay BehetiFor Respondent: Shri Jogendra Singh, Sr. AR
Section 143(1)Section 154Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “ SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No. 614 & 615/M/2023 Assessment Year: 2018-19 & 2017-18 Shivam Packaging Industries CIT(E), Pvt. Ltd, New Delhi-11001 Room No. 16, 1st Floor, Vidhya villa No. 2, Old Vs. Nagardas Road, Andheri East, Mumbai, Maharashtra- 400069 (Appellant) (Respondent) PAN: AAECS7886F Present for: Assessee by : Shri Vijay Beheti, Revenue by : Shri Jogendra Singh, Sr. AR Date of Hearing :11.05.2023 Date of Pronouncement :19.05.2023 O R D E R Aforesaid appeals for AYs 2017-18 and 2018-19 bearing common questions of…

First Choice Ready Mix, Kolkata vs. I.T.O., Ward-50(2), Kolkata

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

ITA 612/KOL/2022[2018-2019]Status: DisposedITAT Kolkata18 May 2023AY 2018-2019

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.612/Kol/2022 Assessment Year: 2018-19 First Choice Ready Mix................................................................……Appellant R No.2A&B, 2Nd Floor, Anandpur Sarachi Tower, E M Byepass Road, East Kolkata Township, Kolkata-700107. [Pan: Aadff9917A] Vs. Ito, Ward-50(2), Kolkata...........................……........……...…..…..Respondent Appearances By: Shri Vigyaneshward Nath Datta, Advocate, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. I.T.A No.591/Kol/2022 Assessment Year: 2018-19 Pratap Kundu...............................................................................……Appellant Jogipara, Bankura, P.O & Dist-Bankura, Pin-722101. [Pan: Amupk9918R] Vs. Ito, Ward-3(1), Bankura...........................……........……...…..…..Respondent Appearances By: Shri D. K. Sen, Ar, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 21, 2023 Date Of Pronouncing The Order : May 18, 2023

Section 143(1)Section 2(24)(x)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 No.612/Kol/2022 Assessment year: 2018-19 First Choice Ready Mix................................................................……Appellant R No.2A&B, 2nd Floor, Anandpur Sarachi Tower, E M Byepass Road, East Kolkata Township, Kolkata-700107. [PAN: AADFF9917A] vs. ITO, Ward-50(2), Kolkata...........................……........……...…..…..Respondent Appearances by: Shri Vig…

Pratap Kundu, Bankura Jogipara vs. Income Tax Officer, Ward-3(1), Bankura

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

ITA 591/KOL/2022[2018-2019]Status: DisposedITAT Kolkata18 May 2023AY 2018-2019

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.612/Kol/2022 Assessment Year: 2018-19 First Choice Ready Mix................................................................……Appellant R No.2A&B, 2Nd Floor, Anandpur Sarachi Tower, E M Byepass Road, East Kolkata Township, Kolkata-700107. [Pan: Aadff9917A] Vs. Ito, Ward-50(2), Kolkata...........................……........……...…..…..Respondent Appearances By: Shri Vigyaneshward Nath Datta, Advocate, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. I.T.A No.591/Kol/2022 Assessment Year: 2018-19 Pratap Kundu...............................................................................……Appellant Jogipara, Bankura, P.O & Dist-Bankura, Pin-722101. [Pan: Amupk9918R] Vs. Ito, Ward-3(1), Bankura...........................……........……...…..…..Respondent Appearances By: Shri D. K. Sen, Ar, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 21, 2023 Date Of Pronouncing The Order : May 18, 2023

Section 143(1)Section 2(24)(x)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 No.612/Kol/2022 Assessment year: 2018-19 First Choice Ready Mix................................................................……Appellant R No.2A&B, 2nd Floor, Anandpur Sarachi Tower, E M Byepass Road, East Kolkata Township, Kolkata-700107. [PAN: AADFF9917A] vs. ITO, Ward-50(2), Kolkata...........................……........……...…..…..Respondent Appearances by: Shri Vig…

Siddhi Vinayaka Graphics Pvt., Kolkata vs. A.D.I.T., CPC, Bengaluru/ACIT, Circle - 7(2), Kolkata

In the result, the appeal of the assessee stands dismissed

ITA 61/KOL/2023[2020-2021]Status: DisposedITAT Kolkata16 May 2023AY 2020-2021

Bench: Shri Sanjay Gargi.T.A No.61/Kol/2023 Assessment Year: 2020-21 Siddhi Vinayaka Graphics Pvt. Ltd.................................................……Appellant 58/5B, B.T. Road, Kolkata-700002 [Pan: Aakcs3206R] Vs. Adit, Cpc, Bengaluru/ Acit, Circle-7(2), Kolkata….…...................……........……...…..…..Respondent Appearances By: Shri P. R. Kothari, Fca, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 13, 2023 Date Of Pronouncing The Order : May 16, 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 30.11.2022 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 Taken The Following Grounds Of Appeal: “For That On Facts & Circumstances Of The Case & In Law, The Ld. Commissioner Of Income Tax(Appeals), Nfac Erred In Sustaining The Addition On Account Of Alleged Late Deposit Of Employee’S Contribution To Pf/Esi Etc. To The Extent Of Rs.792872/- Made By The Ld. Assessing Officer In Summary Assessment.”

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘एसएमसी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH KOLKATA "ी संजय गग", "या"यक सद"य के सम" Before Shri Sanjay Garg, Judicial Member I.T.A No.61/Kol/2023 Assessment year: 2020-21 Siddhi Vinayaka Graphics Pvt. Ltd.................................................……Appellant 58/5B, B.T. Road, Kolkata-700002 [PAN: AAKCS3206R] vs. ADIT, CPC, Bengaluru/ ACIT, Circle-7(2), Kolkata….…...................……........……...…..…..Respondent Appearances by: Shri P. R. Kothari, FCA, appeared on behalf of the appellant. Smt. Ranu Biswas, Addl. CIT-DR, appeared on behalf of the Res…

Newage Fire Protection Pvt Ltd, Mumbai vs. Commissioner of Income Tax Appeals. National Faceless Appeal, Mumbai

ITA 487/MUM/2023[2018-2019]Status: DisposedITAT Mumbai28 Apr 2023AY 2018-2019

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Jeet Kamdar, A.RFor Respondent: Shri Chetan M. Kacha, D.R
Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.486 & 487/M/2023 Assessment Year: 2019-20 & 2018-19 M/s. Newage Fire Commissioner of Income Protection Engineers Pvt. Tax (Appeals), Ltd., National Faceless Appeal 101, Champaklal Udyog Vs. Centre (NFAC), Bhavan, Delhi Sion, Mumbai – 400 022 PAN: AACCN9026C (Appellant) (Respondent) Present for: Assessee by : Shri Jeet Kamdar, A.R. Revenue by : Shri Chetan M. Kacha, D.R. Date of Hearing : 21 . 04 . 2023 Date of Pronouncement : 28 . 04 . 2023 O R D E R Per : Kul…

Newage Fire Protection Engineers Pvt Ltd, Mumbai vs. Commissioner of Income Tax Appeas National Faceless Appeal, Mumbai

ITA 486/MUM/2023[2019-20]Status: DisposedITAT Mumbai28 Apr 2023AY 2019-20

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Jeet Kamdar, A.RFor Respondent: Shri Chetan M. Kacha, D.R
Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.486 & 487/M/2023 Assessment Year: 2019-20 & 2018-19 M/s. Newage Fire Commissioner of Income Protection Engineers Pvt. Tax (Appeals), Ltd., National Faceless Appeal 101, Champaklal Udyog Vs. Centre (NFAC), Bhavan, Delhi Sion, Mumbai – 400 022 PAN: AACCN9026C (Appellant) (Respondent) Present for: Assessee by : Shri Jeet Kamdar, A.R. Revenue by : Shri Chetan M. Kacha, D.R. Date of Hearing : 21 . 04 . 2023 Date of Pronouncement : 28 . 04 . 2023 O R D E R Per : Kul…

Sila Solutions Pvt Ltd, Mumbai vs. DCIT CPC Bangalore, Mumbai

ITA 813/MUM/2022[2018-19]Status: DisposedITAT Mumbai28 Apr 2023AY 2018-19

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2018-19 M/S. Sila Solutions Pvt. Dy. Commissioner Of Ltd., Income Tax-Cpc, 3Rd Floor, A-301, Bangalore, Neelam Centre, Karnataka – 560 500 Vs. Baburao Pendharkar Marg, Glaxo, Worli, Mumbai City– 400 030 Pan: Aancs3675D (Appellant) (Respondent)

For Appellant: Shri Mandar Vaidya, A.RFor Respondent: Shri Tejinder Pal Singh, D.R
Section 143(1)Section 36(1)(va)Section 36(2)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Sila Solutions Pvt. Dy. Commissioner of Ltd., Income Tax-CPC, 3rd Floor, A-301, Bangalore, Neelam Centre, Karnataka – 560 500 Vs. Baburao Pendharkar Marg, Glaxo, Worli, Mumbai City– 400 030 PAN: AANCS3675D (Appellant) (Respondent) Present for: Assessee by : Shri Mandar Vaidya, A.R. Revenue by : Shri Tejinder Pal Singh, D.R. Date of Hearing : 28 . 04 . 2023 Date of Pronouncement : 28 . 04 . 2023 O R D E R Per : Kuldip Singh, Judicial Membe…

Shamim Akhtar Abdul Khaliq Shaikh, Mumbai vs. ITO WD 25(1) (2) CPC, Mumbai

ITA 152/MUM/2022[2018-19]Status: DisposedITAT Mumbai28 Apr 2023AY 2018-19

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

For Appellant: Shri Sunil Makhija, A.RFor Respondent: Ms. Mahita Nair, D.R
Section 154Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER Assessment Year: 2018-19 Shri Shamim Akhtar Income Tax Officer, Abdul Khaliq Shaikh, Ward 25(1)(2), 1 S Nisha Chawl, KB-203, Behind Mahakali Masjid, Vs. Kautilya Bhavan, Mahakali Caves Road, BKC, Andheri East, Mumbai – 400 051 Mumbai PAN: AULPS1757M (Appellant) (Respondent) Present for: Assessee by : Shri Sunil Makhija, A.R. Revenue by : Ms. Mahita Nair, D.R. Date of Hearing : 03.03.2023 Date of Pronouncement : 28.04.2023 O R D E R Per Kuldip Singh, Judicial…

Newage Fire Protection Industries Pvt .Ltd, Mumbai vs. CIT (A) NFAC, Delhi

ITA 2141/MUM/2021[2018-19]Status: DisposedITAT Mumbai28 Apr 2023AY 2018-19

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2018-19

For Appellant: Shri Jeet Kamdar, A.RFor Respondent: Shri Chetan M. Kacha, D.R
Section 143(1)Section 36Section 36(1)Section 36(1)(va)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Newage Fire Commissioner of Income Protection Industries Pvt. Tax (Appeals), Ltd., National Faceless Appeal 4, Champaklal Udyog Vs. Centre (NFAC), Bhavan, Delhi Sion, Mumbai – 400 022 PAN: AADCN3668F (Appellant) (Respondent) Present for: Assessee by : Shri Jeet Kamdar, A.R. Revenue by : Shri Chetan M. Kacha, D.R. Date of Hearing : 18 . 04 . 2023 Date of Pronouncement : 28 . 04 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: The…