Kalpesh Synthetics (P.) Ltd. v. DCIT

137 Taxmann.com 475Income Tax Appellate Tribunal2022#470 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 367,154 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 43BSection 139(1)Section 143(3)Section 250Section 154Section 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 10aasection 36(l)section 2(24)(x)

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

Ashvira Industires LLP, Mumbai vs. DCIT-23 (1), Mumbai

In the result, both the appeals are allowed

ITA 1523/MUM/2021[2018-19]Status: DisposedITAT Mumbai08 Jun 2022AY 2018-19
For Appellant: Shri Ryan SaldanhaFor Respondent: Shri Mehul Jain
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, MUMBAI SHRI PRAMOD KUMAR, VICE PRESIDENT SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER & Ashvira Industries LLP, Shop No. 54, Ground Floor, Badam Vadi 343, Kalbadevi, Mumbai - 400002 [PAN: ABIFA0679A] …………… Appellant Deputy Commissioner of Income Tax, Vs 23(1), Mumbai, Matru Mandir, Mumbai - 400007 ……………. Respondent Appearances For the Appellant/Assessee : Shri Ryan Saldanha For the Respondent/Department : Shri Mehul Jain Date of conclusion of hearing : 09.03.2022 Date of pronouncement of order : 08.06.2022 O R D E R Per Rahul Chaudhary, Judicial Member: 1. These are two…

Anil Kumar Sharma, Haryana vs. Circle-44(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1830/DEL/2021[2019-20]Status: DisposedITAT Delhi07 Jun 2022AY 2019-20

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri M.R. Sahu, CAFor Respondent: Shri Abhishek Kumar, Sr.DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.1830/DEL/2021 Assessment Year 2019-20 Anil Kumar Sharma, v. Circle-44(1), CA M R Sahu, M Sahu & New Delhi. Associates, Chartered Accountants, House No.651, 1st Floor, Sector- 10A, Nr. Union Bank of India. Gurgaon. TAN/PAN: AAYPS2087f (Appellant) (Respondent) Appellant by: Shri M.R. Sahu, CA Respondent by: Shri Abhishek Kumar, Sr.DR Date of hearing: 25 05 2022 Date of pronouncement: 07 06 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has b…

Vishal & Co, Mumbai vs. CPC Itd, Mumbai

In the result, appeal filed by the assessee is allowed

ITA 31/MUM/2022[2019-20]Status: HeardITAT Mumbai31 May 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Shri Himanshu Sharma, DR
Section 139Section 143Section 143(1)(a)Section 154Section 36Section 44Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 30 & 31/Mum/2022 (Assessment Years 2017–18 & 2019–20) Vishal & Company The DCIT Galli no.2, Gandhi Nagar Kalyan Centralized Processing Centre Samaj Seva SOC, NR Durga Mata Mandir, KD Compound, Link CPC, Bengaluru, Vs. road, Kandivali (W), Karnataka 560500 Mumbai-400 067 (Respondent) (Appellant) PAN No. AANFY6946P Assessee by : None Revenue by : Shri Himanshu Sharma, DR Date of hearing: 25.05.2022 Date of pronouncement : 31.05.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. These a…

Vishal & Co, Mumbai vs. DCIT Centralised Processing Centre, Bengaluru

In the result, appeal filed by the assessee is allowed

ITA 30/MUM/2022[2017-18]Status: HeardITAT Mumbai31 May 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: NoneFor Respondent: Shri Himanshu Sharma, DR
Section 139Section 143Section 143(1)(a)Section 154Section 36Section 44Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA Nos. 30 & 31/Mum/2022 (Assessment Years 2017–18 & 2019–20) Vishal & Company The DCIT Galli no.2, Gandhi Nagar Kalyan Centralized Processing Centre Samaj Seva SOC, NR Durga Mata Mandir, KD Compound, Link CPC, Bengaluru, Vs. road, Kandivali (W), Karnataka 560500 Mumbai-400 067 (Respondent) (Appellant) PAN No. AANFY6946P Assessee by : None Revenue by : Shri Himanshu Sharma, DR Date of hearing: 25.05.2022 Date of pronouncement : 31.05.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. These a…

Global Waste Management Cell P. Ltd, Mumbai vs. Income Tax Department, Bengaluru

ITA 139/MUM/2022[2019-20]Status: DisposedITAT Mumbai31 May 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Rahul Hakani, ARFor Respondent: Shri Hoshang B Irani, DR
Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 43BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 137 to 139/Mum/2022 (Assessment Years 2017-18 to 2019-20) Global Waste Management Cell Centralised Processing Pvt. Ltd. Centre, Bengaluru 1st. Floor, Room No. 20/21 10 Income Tax Department Vs. Atul, Niwas, 7th Khetwadi, Karnataka-560500 Mumbai-400 004 (Respondent) (Appellant) PAN No. AACCG4780E Assessee by : Shri Rahul Hakani, AR Revenue by : Shri Hoshang B Irani, DR Date of hearing: 24.05.2022 Date of pronouncement : 31.05.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. These three…

Global Waste Management Cell P. Ltd, Mumbai vs. Income Tas Department, Bengaluru

ITA 138/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 May 2022AY 2018-19

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Rahul Hakani, ARFor Respondent: Shri Hoshang B Irani, DR
Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 43BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 137 to 139/Mum/2022 (Assessment Years 2017-18 to 2019-20) Global Waste Management Cell Centralised Processing Pvt. Ltd. Centre, Bengaluru 1st. Floor, Room No. 20/21 10 Income Tax Department Vs. Atul, Niwas, 7th Khetwadi, Karnataka-560500 Mumbai-400 004 (Respondent) (Appellant) PAN No. AACCG4780E Assessee by : Shri Rahul Hakani, AR Revenue by : Shri Hoshang B Irani, DR Date of hearing: 24.05.2022 Date of pronouncement : 31.05.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. These three…

M/S. Global Waste Management Cell P. Ltd, Mumbai vs. Centralised Processing Center, Bengaluru

ITA 137/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 May 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Rahul Hakani, ARFor Respondent: Shri Hoshang B Irani, DR
Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 43BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM ITA No. 137 to 139/Mum/2022 (Assessment Years 2017-18 to 2019-20) Global Waste Management Cell Centralised Processing Pvt. Ltd. Centre, Bengaluru 1st. Floor, Room No. 20/21 10 Income Tax Department Vs. Atul, Niwas, 7th Khetwadi, Karnataka-560500 Mumbai-400 004 (Respondent) (Appellant) PAN No. AACCG4780E Assessee by : Shri Rahul Hakani, AR Revenue by : Shri Hoshang B Irani, DR Date of hearing: 24.05.2022 Date of pronouncement : 31.05.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. These three…

Geetee Travels Private Limited, Mumbai vs. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre

In the result appeal filed by the assessee is partly allowed

ITA 1778/MUM/2021[AY 2017-2018]Status: DisposedITAT Mumbai31 May 2022

Bench: Shri Prashant Maharishi, Am & Shri Kuldip Singh, Jm The Commissioner Of Income Geetee Travels Private Limited Tax (Appeals) Shop No.1, Satellite Bldg, Opp National Faceless Appeal Mistry, Complex Om Nagar, Vs. Centre, Andheri, Mumbai-400 099 Delhi (Respondent) (Appellant) Pan No. Aaccg7462R Assessee By : Shri Sanjay Shah, Ar Revenue By : Smt. Sonia Kumar, Dr Date Of Hearing: 23.05.2022 Date Of Pronouncement : 31.05.2022

For Appellant: Shri Sanjay Shah, ARFor Respondent: Smt. Sonia Kumar, DR
Section 143Section 143(1)Section 143(1)(a)Section 36(1)Section 36(1)(va)Section 438Section 43B

…Geetee Travels Private Limited; A.Y. 17-18 IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI KULDIP SINGH, JM The Commissioner of Income Geetee Travels Private Limited Tax (Appeals) Shop No.1, Satellite Bldg, Opp National Faceless Appeal Mistry, Complex OM Nagar, Vs. Centre, Andheri, Mumbai-400 099 Delhi (Respondent) (Appellant) PAN No. AACCG7462R Assessee by : Shri Sanjay Shah, AR Revenue by : Smt. Sonia Kumar, DR Date of hearing: 23.05.2022 Date of pronouncement : 31.05.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by assessee against th…

Atlas Castalloy Ltd, Mumbai vs. ACIT Cir 6(1) (2), Mumbai

Appeal is allowed for statistical purposes

ITA 1505/MUM/2021[2017-18]Status: HeardITAT Mumbai25 May 2022AY 2017-18

Bench: The Due Date For Filing Return Of Income.

For Appellant: Shri Sanjeev V. JoshiFor Respondent: Shri Mehul Jain
Section 139(1)Section 143(1)Section 154Section 36(1)Section 36(1)(va)Section 40Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, MUMBAI SHRI PRAMOD KUMAR, VICE PRESIDENT SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Atlas Castalloy Limited, 7-C Udyog Mandir Compound, Bhagoji Keer Marg, Mahim, Mumbai - 400016 [PAN: AABCA0742K] ……………… Appellant Vs Assistant Commissioner of Income Tax, Circle 6(1)(2), Mumbai, 5th Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 …………….… Respondent Appearances For the Appellant/ Assessee : Shri Sanjeev V. Joshi For the Respondent/Department : Shri Mehul Jain Date of conclusion of hearing : 28.02.2022 Date of pronouncement of order : 25.05.2022 O R D E R Per Rahul Cha…

S M Logistics & Warehousing Co. Pvt Ltd, New Delhi vs. ITO Ward - 22(4), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1675/DEL/2020[2017-18]Status: DisposedITAT Delhi25 May 2022AY 2017-18

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Manoj Kumar, CAFor Respondent: Shri Abhishek Kumar, Sr.DR
Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.1675/DEL/2020 Assessment Year 2017-18 S.M. Logistics & Warehousing Co. v. ITO, Ward-22(4) Pvt. Ltd., Delhi. E-155, Lodhi Road, Karbala, B.K. Dutt Colony, Delhi. TAN/PAN: AARCS9285P (Appellant) (Respondent) Appellant by: Shri Manoj Kumar, CA Respondent by: Shri Abhishek Kumar, Sr.DR Date of hearing: 25 05 2022 Date of pronouncement: 05 2022 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed at the instance of the assessee against the…

ITO 13(1)(1), Mumbai vs. 3S Integrated Facility Management Pvt. Ltd., Mumbai

In the result, the appeal of the learned Assessing Officer for Assessment Year 2018–19 is dismissed

ITA 2492/MUM/2021[2019-20]Status: HeardITAT Mumbai23 May 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: NoneFor Respondent: Shri B.K. Bagchi, DR
Section 143(1)Section 143(3)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 2492/Mum/2021 (Assessment Year 2019–20) 35 Integrated Facility The Income–Tax Officer, management Pvt. Ltd. Ward 13(1)(1), 108, Ruby Industrial Estate, Room no. 225, Chincholi Bunder Road, Aayakar Bhavan, Vs. Off. New Link Road, M.K. road, Malad (W), Mumbai-400 020 Mumbai-400 064 (Respondent) (Appellant) PAN No. AAACZ8848E Assessee by : None Revenue by : Shri B.K. Bagchi, DR Date of hearing: 11.05.2022 Date of pronouncement : 23.05.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This a…

ITO 13(1)(1), Mumbai vs. 3S Integrated Facility Mangement Pvt. Ltd., Mumbai

In the result, the appeal of the learned Assessing Officer for Assessment Year 2018–19 is dismissed

ITA 2491/MUM/2021[2018-19]Status: HeardITAT Mumbai23 May 2022AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: NoneFor Respondent: Shri B.K. Bagchi, DR
Section 143(1)Section 143(3)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 2492/Mum/2021 (Assessment Year 2019–20) 35 Integrated Facility The Income–Tax Officer, management Pvt. Ltd. Ward 13(1)(1), 108, Ruby Industrial Estate, Room no. 225, Chincholi Bunder Road, Aayakar Bhavan, Vs. Off. New Link Road, M.K. road, Malad (W), Mumbai-400 020 Mumbai-400 064 (Respondent) (Appellant) PAN No. AAACZ8848E Assessee by : None Revenue by : Shri B.K. Bagchi, DR Date of hearing: 11.05.2022 Date of pronouncement : 23.05.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This a…

Aura Facilities Management Private Limited, Mumbai vs. Deputy Commissioner of Income Tax, CPC, Bangalore - CPC

In the result, appeal is allowed

ITA 1429/MUM/2021[2017-18]Status: DisposedITAT Mumbai23 May 2022AY 2017-18
For Appellant: Shri Ravi Shankar RuthalaFor Respondent: Shri Mehul Jain
Section 139Section 139(1)Section 142Section 143(1)Section 143(1)(a)Section 250Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, MUMBAI SHRI PRAMOD KUMAR, VICE PRESIDENT SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Aura Facilities Management Private Limited 002, Ground Floor, Parashrampuria Power 6 Near Millat Nagar, Lokhandwala, Andheri (West), Mumbai - 400053 [PAN:AACCC5697G] ……………… Appellant Vs Deputy Commissioner of Income Tax, Centralized Processing Center, Bangalore - 560500 …………….… Respondent Appearances For the Appellant/ Assessee : Shri Ravi Shankar Ruthala For the Respondent/Department : Shri Mehul Jain Date of conclusion of hearing : 23.02.2022 Date of pronouncement of order : 23.05.202…

Dicitex Home Furnishing Pvt. Ltd, Mumbai vs. DCIT Cir 1 (3) (1), Mumbai

In the result, appeals of the assessee are allowed

ITA 1715/MUM/2021[2017-18]Status: DisposedITAT Mumbai19 May 2022AY 2017-18

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc) & Could Be Allowed As Deduction.

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘D‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.1715/Mum/2021 & 1716/Mum/2021 (Assessment Year :2017-18 & 2019-20) M/s. Dicitex Home Vs. DCIT CIR 1(3)(1) Furnishing Pvt. Ltd., Aayakar Bhavan 306, Shop No.2, Basement Mumbai- 400 020 A.C. Kakad Market Kalbadevi Road Mumbai- 400 002 PAN/GIR No.AACCM7535R (Appellant) .. (Respondent) Assessee by Shri Pankaj Toprani & Ms. Krupa Toprani Revenue by Shri T. Shankar Date of Hearing 11/05/2022 Date of Pronouncement /05/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): T…

Ramesh Narayan Shetty, Mumbai vs. DCIT, CPC, Bangalore

In the result, all the three appeals are allowed

ITA 80/MUM/2022[2018-19]Status: DisposedITAT Mumbai12 May 2022AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: NoneFor Respondent: Shri R A Dhyani, DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 79/Mum/2022 (Assessment Year 2017-18) The Dy. Commissioner of Income-tax, Ramesh Narayan Shetty Central Processing Centre Prop: Geeta Caterers 407, Natasha Vs. Bangalore, Tower, Juhu Versova Link Road, PIN-560100 Mumbai-400 061 (Appellant) (Respondent) PAN No. AAEPS2794R Assessee by : None Revenue by : Shri R A Dhyani, DR Date of hearing: 06.05.2022 Date of pronouncement : 12.05.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. Assessee has filed ITA No. 79/Mum/2022 for Assessment…

Ramesh Narayan Shetty, Mumbai vs. DCIT, CPC, Bangalore

In the result, all the three appeals are allowed

ITA 79/MUM/2022[2017-18]Status: DisposedITAT Mumbai12 May 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: NoneFor Respondent: Shri R A Dhyani, DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 79/Mum/2022 (Assessment Year 2017-18) The Dy. Commissioner of Income-tax, Ramesh Narayan Shetty Central Processing Centre Prop: Geeta Caterers 407, Natasha Vs. Bangalore, Tower, Juhu Versova Link Road, PIN-560100 Mumbai-400 061 (Appellant) (Respondent) PAN No. AAEPS2794R Assessee by : None Revenue by : Shri R A Dhyani, DR Date of hearing: 06.05.2022 Date of pronouncement : 12.05.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. Assessee has filed ITA No. 79/Mum/2022 for Assessment…

Ramesh N. Shetty, Mumbai vs. DCIT, CPC, Bangalore

In the result, all the three appeals are allowed

ITA 2008/MUM/2021[2019-20]Status: DisposedITAT Mumbai12 May 2022AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Pavan Kumar Gadale, Jm

For Appellant: NoneFor Respondent: Shri R A Dhyani, DR
Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI PAVAN KUMAR GADALE, JM ITA No. 79/Mum/2022 (Assessment Year 2017-18) The Dy. Commissioner of Income-tax, Ramesh Narayan Shetty Central Processing Centre Prop: Geeta Caterers 407, Natasha Vs. Bangalore, Tower, Juhu Versova Link Road, PIN-560100 Mumbai-400 061 (Appellant) (Respondent) PAN No. AAEPS2794R Assessee by : None Revenue by : Shri R A Dhyani, DR Date of hearing: 06.05.2022 Date of pronouncement : 12.05.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. Assessee has filed ITA No. 79/Mum/2022 for Assessment…

Savani Heritage Conservation Pvt. Ltd, Mumbai vs. ADIT, CPC, Bengaluru

In the result, appeal of the assessee is allowed

ITA 1956/MUM/2021[2019-20]Status: DisposedITAT Mumbai14 Jun 2021AY 2019-20

Bench: The Due Date Of Filing Of Income Tax Returns U/S.139(1) Of The Act, Could Be Subject Matter Of Adjustment U/S.143(1)(A) Of The Act By The Central Processing Centre (Cpc).

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER M/s. Savani Heritage Vs. Asst. Director of Income Conservation Pvt. Ltd., Tax, CPC, Bengaluru / 21. Sotta Bhuvan Circle 15(3)(2) Mumbai – 400 081 Mumbai – 400 002 PAN/GIR No.AAJCS4567L (Appellant) .. (Respondent) Assessee by Shri Nikunj Shah Revenue by Shri B.K. Bagchi Date of Hearing 09/06/2022 Date of Pronouncement 14/06/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.1956/Mum/2021 for A.Y.2019-20 arises out of the order by the ld. Commissioner…