How many judgments cite Kalpesh Synthetics (P.) Ltd. v. DCIT?

198 judgments on BharatTax cite Kalpesh Synthetics (P.) Ltd. v. DCIT (137 Taxmann.com 475), spanning 2021 to 2026.

Which sections of the Income Tax Act does Kalpesh Synthetics (P.) Ltd. v. DCIT come up under?

It is most often cited in judgments turning on Section 143(1), Section 36(1)(va), Section 43B, Section 139(1), Section 143(3), Section 250.

Kalpesh Synthetics (P.) Ltd. v. DCIT

137 Taxmann.com 475Income Tax Appellate Tribunal2022#467 most cited

What is Kalpesh Synthetics (P.) Ltd. v. DCIT authority for?

A deduction claimed under Section 36(1)(va) for employee contributions remitted after the statutory due date but before the return filing due date cannot be disallowed during intimation processing under Section 143(1) if the issue is debatable. Such a disallowance cannot be made automatically based solely on auditor's mention of actual vs. due dates in the tax audit report.

198

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2021 to 2026.

Also referred to as

Kalpesh Synthetics (P.) Ltd. v. DCIT · Section 143(1) · Section 36(1)(va) · employee contribution disallowance · processing of return · debatable issue · intimation · tax audit report · Section 43B

Sections most often in play

Section 143(1)Section 36(1)(va)Section 43B Section 139(1)Section 143(3)Section 250 Section 154 Section 40A(7)

Issues it is cited on

section 143(1)(a)(iii)section 143(1)(a)(i)section 44ab(a)processing under section 143(1)section 143(1)(a)(iv)section 40a(9)section 36(l)(va)section 40a(7)section 40(b)section 10aa section 36(l)section 2(24)(x)

Judgments citing Kalpesh Synthetics (P.) Ltd. v. DCIT

SURENDRA HIMMATLAL SHAH ,MUMBAI vs. DY. CIT, 8(2)(1), MUMBAI

ITA 8536/MUM/2025[2024-25]Status: DisposedITAT Mumbai09 Mar 2026AY 2024-25

Bench: SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH (Accountant Member)

For Appellant: Shri Gopal Sharma &For Respondent: Shri Bhagirath Ramawat

Section 115Section 115BSection 139(1)Section 143(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “K (SMC)” BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER Surendra Himmatlal Shah A 501/502, Juhu Trishul CHS Ltd., Gulmohar Cross Road No.6, J V P D, Juhu, Mumbai – 400049. Maharashtra [PAN: AABPS6877L] …………. Appellant Vs Deputy Commissioner of Income Tax 8(2)(1), Mumbai Aayakar Bhavan, Maharshi Karve Road, Churchgate, Mumbai – 400020 Maharashtra. …………. Respondent Appearance For the Appellant/Assessee : Shri Gopal Sharma & Ms. Vaibhavi Bhagat For the Respondent/Department : Shri Bhagirath Ramawat Date Conclusion of hearing : 16.…

PATEL SEW JOINT VENTURE,TELANGANA vs. DCIT., CIRCLE-6(1), HYDERABAD

In the result, the cross-objection filed by the assessee is dismissed

ITA 884/HYD/2025[2019-20]Status: DisposedITAT Hyderabad19 Dec 2025AY 2019-20

Section 139(5)Section 143(1)Section 234ASection 234BSection 234CSection 80Section 801A(4)

…light of certain judicial pronouncements, including the decision of Mumbai Bench of the Tribunal in the case of Kalpesh Synthetics 25 ITA No.884/Hyd/2025 & ITA 742/Hyd/2025 & C.O.No.17/Hyd/2025 Patel SEW Joint Venture (P.) Ltd. Vs. DCIT, reported in (2022) 195 ITD 142 (Mum), fails and is accordingly rejected. 25. In the result, the cross-objection filed by the assessee is dismissed. 26. To sum up, the appeal and the Cross-Objection filed by the assessee are dismissed, whereas the appeal filed by the Revenue is allowed for statistical purposes. Order pronounced in the Open Court on 19th December, 2025. श्री…

ACIT., CIRCLE-6(1), HYDERABAD vs. PATEL SEW JOINTVENTURE, HYDERABAD

In the result, the cross-objection filed by the assessee is dismissed

ITA 742/HYD/2025[2023-24]Status: DisposedITAT Hyderabad19 Dec 2025AY 2023-24

Section 139(5)Section 143(1)Section 234ASection 234BSection 234CSection 80Section 801A(4)

M/S BEEAAR AUTOWHEELS INDIA PVT. LTD.,LUCKNOW vs. ITO WARD 1(3), LUCKNOW-NEW

In the result, the appeal of the assessee is dismissed

ITA 282/LKW/2024[2020-21]Status: DisposedITAT Lucknow19 Aug 2025AY 2020-21

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2020-21 M/S Beeaar Autowheels India V. The Income Tax Officer Pvt Ltd Ward-1(3) 9, Premier Building, Shahnazaf Aaykar Bhawan, 5, Ashok Road, Lucknow-226001. Nagar, Lucknow-New, Uttar Pradesh-226001. Pan:Aadcb8897L (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv Respondent By: Shri Deepak Yadav, Dr Date Of Hearing: 05 06 2025 Date Of Pronouncement: 19 08 2025 O R D E R

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Deepak Yadav, DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2020-21 M/s Beeaar Autowheels India v. The Income Tax Officer Pvt Ltd Ward-1(3) 9, Premier Building, Shahnazaf Aaykar Bhawan, 5, Ashok Road, Lucknow-226001. Nagar, Lucknow-New, Uttar Pradesh-226001. PAN:AADCB8897L (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Adv Respondent by: Shri Deepak Yadav, DR Date of hearing: 05 06 2025 Date of pronouncement: 19 08 2025 O R D E R PER NIKHIL CHOUDHARY, ACCOUNTANT MEMBER.: This is an appeal filed by…

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

ITA 243/LKW/2022[2020-21]Status: DisposedITAT Lucknow19 Aug 2025AY 2020-21

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Deepak Yadav, DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.242 & 243/LKW/2022 A.Ys. 2018-19 & 2020-21 M/s Pramod Telecom Pvt. Ltd., 5, vs. The DCIT/ACIT-3, Ashok Marg, Gautam Budh Marg, Lucknow-New Lucknow-226018 PAN:AACCP3266E (Appellant) (Respondent) Assessee by: Sh. Rakesh Garg, Advocate Revenue by: Sh. Deepak Yadav, DR Date of hearing: 05.06.2025 Date of pronouncement: 19.08.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: These two appeals have been filed by the assessee against the separate orders of the ld. CIT(A)…

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

ITA 242/LKW/2022[2018-19]Status: DisposedITAT Lucknow19 Aug 2025AY 2018-19

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Deepak Yadav, DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 36(1)(va)Section 43B

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)

…e made by the auditors in the Tax Audit Report and the Auditors have only mentioned the “actual dates” and “due dates” of remittance. Accordingly, in view of the Mumbai ITAT decisions in the case of PR Packaging in ITA No. 2376/Mum/2022 and Kalpesh Synthetics 137 Taxmann.com 475 (Mumbai), this claim of deduction u/s 36(1)(va) of the Act cannot be disallowed u/s 143(1) of the Act (more specifically under sub-clause (d) to 143(1) of the Act). Secondly, the counsel argued that the issue at the time when the disallowance was made, issue was debatable and accordingly could not be the subject matter of disallowance und…

SBW UDYOG LIMITED,,PRAYAGRAJ vs. DCIT, CIR-1,, ALLAHABAD

In the result, the appeal of the assessee is dismissed

ITA 27/ALLD/2024[2021-22]Status: DisposedITAT Allahabad13 Mar 2025AY 2021-22

Bench: Sh.Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y.2021-22 Sbw Udyog Limited, Vs. Deputy Commissioner Of Income 44, Thornhill Road, Prayagraj Tax, Circle-1, Prayagraj Pan:Aadcs2883B (Appellant) (Respondent) Assessee By: Sh. N.C. Agrawal, C.A. Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 18.12.2024 Date Of Pronouncement: 13 .03.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed Against The Orders Of The Ld. Cit(A) Under Section 250 Of The Income Tax Act, 1961 On 31.01.2024, Dismissing The Appeal Of The Assessee Against The Orders Of The Cpc Bengaluru, Under Section, 143(1) Dated 17.10.2022. Subsequently, The Said Appeal Was Migrated To The Nfac & Later On, The Appeal Proceedings Were Transferred To The Additional / Jcit(A), Aurangabad, Who Has Dismissed The Appeal Of The Assessee. The Grounds Of Appeal Preferred By The Assessee Are As Under:- “1. Because, Income Tax Department, Ministry Of Finance, Government Of India Has Observed In The Notice Under Section 250 Of The Income Tax Act, 1961, Which Reads As Under:- "The Income Tax Department Recognizes & Is Sensitive To The Hardships Being Faced By Taxpayers In Coping With The Challenges Posed By Covid-19 Pandemic." Consequently, Appeal Is Liable To Be Allowed.

For Appellant: Sh. N.C. Agrawal, C.AFor Respondent: Sh. A.K. Singh, Sr. DR

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

…THE INCOME TAX APPELLATE TRIBUNAL ALLAHABADBENCH, ALLAHABAD BEFORE SH.SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y.2021-22 SBW Udyog Limited, vs. Deputy Commissioner of Income 44, Thornhill Road, Prayagraj Tax, Circle-1, Prayagraj PAN:AADCS2883B (Appellant) (Respondent) Assessee by: Sh. N.C. Agrawal, C.A. Revenue by: Sh. A.K. Singh, Sr. DR Date of hearing: 18.12.2024 Date of pronouncement: 13 .03.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed against the orders of the ld. CIT(A) under section 250 of the Income Tax Act, 1961 on 31.01.2024, dismissing t…

INDUS BIOTECH LIMITED,PUNE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PUNE, PUNE

Accordingly, this ground is allowed

ITA 122/PUN/2024[2019-20]Status: DisposedITAT Pune10 Jan 2025AY 2019-20

Bench: Shri R. K. Panda & Ms. Astha Chandra

Section 115JSection 143(1)Section 143(1)(a)Section 36(1)(va)Section 37(1)

…UN/2016, order dated 14.08.2019 v) M/s. Go Airlines (India) Limited vs. DCIT vide ITA No.3789/Mum/2018, order dated 25.01.2021 vi) Vimal Oil Foods Ltd vs. JCIT vide ITA No.2515/Ahd/2010, order dated 05.07.2013 vii) Kalpesh Synthetics (P.) Ltd. vs. DCIT (2022) 195 ITD 142 (Mumbai-Trib.) 12. The Ld. DR on the other hand while supporting the order of the Ld. Addl./JCIT(A) submitted that why the assessee uploaded the report once the auditor did not agree with the proposition of the assessee treating such IPO expenses as revenue in nature. 13. We have heard the rival arguments made by both the sides, perused the order…

ABBOTT HEALTHCARE PRIVATE LIMITED ,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), MUMBAI

In the result, Ground No. 3 with its Sub-Grounds is allowed for statistical purposes

ITA 2756/MUM/2024[2019-20]Status: DisposedITAT Mumbai23 Sept 2024AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Gagan Goyalabbott Healthcare Pvt. Ltd. 3, Corporate Park, Sion Trombay Road, Mumbai - 400 071 Pan: Aaack3935D ..... Appellant Vs. Acit 2(1) (1) R. No. 561, 5Th Floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ..... Respondent & Acit 2(1) (1) R. No. 561, 5Th Floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ...... Appellant Vs.

For Appellant: Shri Madhur Agrawal, Ld. ARFor Respondent: Shri Manoj Kumar Sinha, Ld. DR

Section 143(1)Section 250Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Abbott Healthcare Pvt. Ltd. 3, Corporate Park, Sion Trombay Road, Mumbai - 400 071 PAN: AAACK3935D ..... Appellant Vs. ACIT 2(1) (1) R. No. 561, 5th floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ..... Respondent & ACIT 2(1) (1) R. No. 561, 5th floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ...... Appellant Vs. Abbott Healthcare Pvt. Ltd. 3, Corporate Park, Sion Trombay Road, Mumbai-400 071 PAN: AAACK3935D ...... Respondent Abbo…

SANJIV PRAKASHAN,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

ITA 9/JPR/2023[2020-2021]Status: DisposedITAT Jaipur09 Sept 2024AY 2020-2021

For Appellant: Sh. Anil Goyal, CAFor Respondent: Sh. Anoop Singh (Addl.CIT)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 09/JPR/2023 निर्धारण वर्ष / Assessment Year : 2020-21 M/s Sanjiv Prakashan Dhamani Market, First Floor, Vs. Choura Rasta, Jaipur ACIT, Circle-01, Jaipur स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAHFS 6900 Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Anil Goyal, CA राजस्व की ओर से / Revenue by : Sh. Anoop Singh (Addl.CIT) सुनवाई की तारीख / Date of Hearing : 13/08/2024 उदघोषणा की तारीख / Date of Pronouncement: 09/09/20…

SHRI MADHOPUR KRAYA VIKRAYA SAHKARI SAMITI LIMITED,SHRIMADHOPUR vs. INCOME TAX OFFICER, NEEM KA THANA, NEEM KA THANA

In the result, all the three appeals of the assessee in ITA No

ITA 749/JPR/2023[2014-15]Status: DisposedITAT Jaipur27 May 2024AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Vedant Agrawal (C.A.)For Respondent: Shri Anup Singh (Addl.CIT) a

Section 143(2)Section 143(3)Section 36Section 80P(2)(a)Section 80P(2)(d)

…ging Services [supra]. We find that the co-ordinate 14 Shri Madhopur Kraya Vikraya Sahkari samiti Ltd. bench has not given any independent finding but has simply relied upon another decision of the co-ordinate bench in the case of Kalpesh Synthetics Pvt Ltd 195 ITD 142 wherein the co-ordinate bench has based its decision on the interpretation and binding decision of the Hon'ble Jurisdictional High Court. In the case of Kalpesh Synthetics Pvt Ltd [supra], the Tribunal has held that the CPC Bengaluru cannot override the binding decision of the Hon'ble Bombay High Court while making the impugned disallowance on ac…

DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX vs. PRESS2 DRYCLEANING AND LAUNDRY PRIVATE LIMITED, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 2765/MUM/2023[2020-21]Status: DisposedITAT Mumbai19 Mar 2024AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI S RIFAUR RAHMAN (Accountant Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘SMC ‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER Deputy Commissioner Vs. Press2 Drycleaning and of Income Tax Laundry Pvt. Ltd. Aayakar Bhavan 243A, Centre Point Room No.571 Condominium 5th Floor, Churchgate N.M. Joshi Marg Mumbai Opp. Bawla Masjid Maharashtra PAN/GIR No.AAECP3228Q (Appellant) .. (Respondent) Assessee by Shri Prinyank Ghia Revenue by Shri R.R.Makwana Date of Hearing 19/03/2024 Date of Pronouncement 19/03/2024 आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the Revenue ag…

AYUR GREEN AYURVEDA HOSPITALS PRIVATE LIMITED,MALAPPURAM vs. DCIT, CPC, BENGALURU, BENGALURU

In the result, the assessee’s appeal is dismissed

ITA 565/COCH/2022[2018-2019]Status: DisposedITAT Cochin13 Mar 2024AY 2018-2019

Bench: Shri Sanjay Arora & Dr. S. Seethalakshmiayurgreen Ayurveda Hospsitals Vs Dcit, Private Limited Cpc, Door No. 1/301 Ayurgreen Bengaluru. Ayurveda Hospitals, Kaladi Mlp Edappal, Malappuram-679585. (Appellant) (Respondent) Pan No. Aaica 4294 M

For Appellant: NoneFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 143(1)Section 2Section 30Section 36Section 36(1)(va)Section 43B

…of the co-ordinate bench in the case of M/s P R Packaging Services [supra]. We find that the co-ordinate bench has not given any independent finding but has simply relied upon another decision of the co-ordinate bench in the case of Kalpesh Synthetics Pvt Ltd 195 ITD 142 wherein the co-ordinate bench has based its decision on the interpretation and binding decision of the Hon'ble Jurisdictional High Court. In the case of Kalpesh Synthetics Pvt Ltd [supra], the Tribunal has held that the CPC Bengaluru cannot override the binding decision of the Hon'ble Bombay High Court while making the impugned disallowance on ac…

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)

…ade by the auditors in the Tax Audit Report and the Auditors have only mentioned the “actual dates” and “due dates” of remittance. Accordingly, in view of the Mumbai ITAT decisions in the case of PR Packaging in ITA number 2376/Mum/2022 and Kalpesh Synthetics 137 Taxmann.com 475 (Mumbai), this claim of deduction u/s 36(1)(va) of the Act cannot be disallowed u/s 143(1) of the Act (more specifically under sub-clause (d) to 143(1) of the Act). Secondly, the counsel argued that the issue at the time when the disallowance was made, issue was debatable and accordingly could not be the subject matter of disallowance und…

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)

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)

RAJESH MOTORS (CARS) PRIVATE LIMITED,JAIPUR vs. ITO WD 5(1), JAIPUR, JAIPUR

ITA 649/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Feb 2024AY 2018-19

For Appellant: Shri P.C. Godha CAFor Respondent: Shri Anoop Singh. Runi Pal, Addl. CIT

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

…f the co-ordinate bench in the case of M/s P R Packaging Services [supra]. We find that the co- ordinate bench has not given any independent finding but has simply relied upon another decision of the co-ordinate bench in the case of Kalpesh Synthetics Pvt Ltd 195 ITD 142 wherein the co-ordinate bench has based its decision on the interpretation and binding decision of the Hon'ble Jurisdictional High Court. In the case of Kalpesh Synthetics Pvt Ltd [supra], the Tribunal has held that the CPC Bengaluru cannot override the binding decision of the Hon'ble Bombay High Court while making the impugned disallowance on ac…

SHREEOMSINGH BHAGWANSINGH RAWAT,VADODARA vs. THE ADIT, CPC, BENGALURU PRESENT JURIDICTION THE DY.CIT CIRCLE-1(1)(1), VADODARA

In the result, the appeal of the assessee is dismissed

ITA 514/AHD/2023[2020-21]Status: DisposedITAT Ahmedabad14 Feb 2024AY 2020-21

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year : 2020-21 Shreeomsingh Bhagwansingh The Dy.Cit Rawat Vs Circle-1(1)(1) 905/6, Gidc Makarpura Vadodara Vadodara 390 010 Pan: Aampr 5475 L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Parimalsinh B.Parmar, Ar Revenue By : Ms.Saumya Pandey Jain, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 07/02/2024 घोषणा क" तार"ख /Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Ms.Suchitra Kamblethis Appeal Is Filed By The Assessee Against The Order Dated 25/04/2023 Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)” In Short] For Assessment Year 2020-21. 2. Grounds Of Appeal Are As Under:

For Appellant: Shri Parimalsinh B.Parmar, ARFor Respondent: Ms.Saumya Pandey Jain, Sr.DR

Section 143(1)Section 234BSection 36(1)(va)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘ए’, अहमदाबाद अहमदाबाद । आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ अहमदाबाद अहमदाबाद IN THE INCOME TAX APPELLATE TRIBUNAL “ A ” BENCH, AHMEDABAD ] ] BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Year : 2020-21 Shreeomsingh Bhagwansingh The dy.CIT Rawat Vs Circle-1(1)(1) 905/6, GIDC Makarpura Vadodara Vadodara 390 010 PAN: AAMPR 5475 L अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Parimalsinh B.Parmar, AR Revenue by : Ms.Saumya Pandey Jain, Sr.DR…

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

…hleen Confectioners, AY 2019-20 adjustment. The Coordinate Bench of the Tribunal to fortify its view has further relied upon the another decision of the Coordinate Mumbai Bench of the Tribunal in the case of ‘Kalpesh Synthetics Pvt. Ltd. vs. DCIT’ reported in 195 ITD 142(Mum). The relevant part of the order of the Coordinate Mumbai Bench in the case of M/s P R Packaging Service (supra), for the sake of ready reference, is reproduced as under: “3. We have heard the rival submissions and perused the materials available on record. It is not in dispute that assessee had remitted the employees contribution to Providen…

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