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

Ravi Agarwal, Jaipur vs. DCIT Circle 7, Jaipur

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

ITA 72/JPR/2023[2019-20]Status: DisposedITAT Jaipur03 May 2023AY 2019-20

Bench: The Due Date Of Filing Of Itr. 2. The Ld. Cit(A) Erred In Law & On Facts Of Confirming The Addition Of Rs.22,995/- Being Double Addition Of Speculative Income.’’

For Appellant: Shri Vivek Bhargava, CAFor Respondent: Smt. Monisha Choudhary, Addl.CIT
Section 2(24)(x)Section 3Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 72/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2019-20 Shri Ravi Agarwal cuke The DCIT Vs. A-1A, Ajmer Road, Shyam Nagar Circle-7 Sodala , Jaipur -302 019 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAZPA 0088K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Vivek Bhargava, CA jktLo dh vksj ls@…

A September Home Lifestyle Private Limited, Jaipur vs. ITO Ward 1(1), Jaipur

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

ITA 40/JPR/2023[2018-19]Status: DisposedITAT Jaipur03 May 2023AY 2018-19

Bench: Due Date Of Deposit As Mentioned In Relevant Act Despite The Fact That The Amount Was Deposited In The Relevant Fund Before Due Date Of Filing Of Income Tax Return Under Income Tax Act, 1961.’’

For Appellant: Shri Mudit Jain, CAFor Respondent: Ms. Chanchal Meena, Addl. CIT-DR
Section 143(1)Section 36(1)(iv)Section 36(1)(va)Section 43B

…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…

Swastic Oil Industries, Jaipur vs. ACIT Circle -7, Jaipur

In the result the appeal of the assessee in ITA No

ITA 35/JPR/2023[2019-20]Status: DisposedITAT Jaipur02 May 2023AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 M/s. Swastic Oil Industries F-5-F8, Industrial Area Newai, Tonk 304 021 cuke Vs. The ACIT Circle-7 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ

For Appellant: Shri Devang Gargieya, AdvFor Respondent: Shri A.S. Nehra, Addl. CIT
Section 143(1)Section 234ASection 36(1)(va)Section 37(1)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 cuke M/s. Swastic Oil Industries The ACIT Vs. F-5-F8, Industrial Area Circle-7 Newai, Tonk 304 021 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo…

Swastic Oil Industires, Jaipur vs. ACIT Circle -7, Jaipur

In the result the appeal of the assessee in ITA No

ITA 34/JPR/2023[2018-19]Status: DisposedITAT Jaipur02 May 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 M/s. Swastic Oil Industries F-5-F8, Industrial Area Newai, Tonk 304 021 cuke Vs. The ACIT Circle-7 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ

For Appellant: Shri Devang Gargieya, AdvFor Respondent: Shri A.S. Nehra, Addl. CIT
Section 143(1)Section 234ASection 36(1)(va)Section 37(1)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 cuke M/s. Swastic Oil Industries The ACIT Vs. F-5-F8, Industrial Area Circle-7 Newai, Tonk 304 021 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo…

Dynasty Modular Furnitures Private Limited, Jaipur vs. DCIT Central Circle-1, Jaipur

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

ITA 99/JPR/2023[2020-21]Status: DisposedITAT Jaipur01 May 2023AY 2020-21

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

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri A.S. Nehra, Addl. CIT
Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 2(24)(x)Section 36(1)(va)

…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…

Himanshu Gupta, Jaipur vs. ITO Ward-6(1), Jaipur

In the result, the appeal of the assessee is allowed

ITA 253/JPR/2021[2017-18]Status: DisposedITAT Jaipur01 May 2023AY 2017-18

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Ms. Shivangi Samdhani,CAFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 10(16)Section 143Section 143(1)Section 154

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;djvihy la-@ITA No. 253/JP/2021 fu/kZkj.ko"kZ@Assessment Year :2017-18 Shri Himanshu Gupta cuke The ITO Vs. B-58, Hari Marg, Malviya Nagar Ward 6 (1) Jaipur Jaipur – 302 017 (Raj) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AJAPG 9875 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Ms. Shivangi Samdhani,CA jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT-DR lquokbZ dh rk…

Honourable Packaging P Ltd, Dhar vs. The DCIT 1(1), Indore

In the result, the appeal of the assessee is dismissed

ITA 348/IND/2022[2017-18]Status: DisposedITAT Indore28 Apr 2023AY 2017-18

Bench: The Due Date Of Filing Of The Income Tax Return & Can It Be Disallowed In The 143(1).

Section 143(1)Section 143(1)(a)Section 154Section 2Section 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…

Anil Prakash Tyagi, Jabapur vs. ADIT, CPC, Bengaluru

In the result, the appeal of the assessee is dismissed

ITA 342/IND/2022[2018-19]Status: DisposedITAT Indore28 Apr 2023AY 2018-19

Bench: The Due Date Of Filing Of The Income Tax Return & Can It Be Disallowed In The Intimation Passed U/S. 143(1) Intimation.

Section 143Section 143(1)Section 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…

Bihani Constructions Private Limited, Jaipur vs. ITO Ward 4(1), Jaipur

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

ITA 19/JPR/2023[2017-18]Status: DisposedITAT Jaipur27 Apr 2023AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.19/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2017-18 M/s. Bihani Constructions (P) Ltd. 64/167, Heera Path, VT Road Mansarovar, Jaipur 302 020 cuke Vs. The ITO Ward 4(1) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAECB 8359 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri R.S. Poonia, CA jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ dh

For Appellant: Shri R.S. Poonia, CAFor Respondent: Shri A.S. Nehra, Addl. CIT
Section 139(1)Section 143(1)Section 154Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.19/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke The ITO M/s. Bihani Constructions (P) Ltd. 64/167, Heera Path, VT Road Vs. Ward 4(1) Mansarovar, Jaipur 302 020 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAECB 8359 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri R.S. Poonia, CA jktLo dh v…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 350/JPR/2022[2018-19]Status: DisposedITAT Jaipur27 Apr 2023AY 2018-19

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

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 2(24)(x)Section 36(1)(va)

…R Packaging Services [supra]. We find that the co- Rajasthan Cooperative Dairy Federation Ltd. 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…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 349/JPR/2022[2016-17]Status: DisposedITAT Jaipur27 Apr 2023AY 2016-17

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

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 2(24)(x)Section 36(1)(va)

…R Packaging Services [supra]. We find that the co- Rajasthan Cooperative Dairy Federation Ltd. 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…

DCIT, Jaipur vs. Rajasthan Cooperative Dairy Federation Ltd, Jaipur

In the result the appeal of the revenue in ITA No

ITA 200/JPR/2022[2017-18]Status: DisposedITAT Jaipur27 Apr 2023AY 2017-18

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

For Appellant: Shri P. C. Parwal (C.A.)For Respondent: Shri Ajay Malik (CIT) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 2(24)(x)Section 36(1)(va)

…R Packaging Services [supra]. We find that the co- Rajasthan Cooperative Dairy Federation Ltd. 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…

Rajkamal Overseas, Delhi vs. ITO, Ward 63(1), New Delhi

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

ITA 38/DEL/2023[2020-21]Status: DisposedITAT Delhi26 Apr 2023AY 2020-21

Bench: Shri Kul Bharat & Shri Pradip Kumar Kedia

For Appellant: Shri Pratap Gupta, CAFor Respondent: Shri Om Parkash, Sr.DR
Section 143(1)Section 154Section 40Section 40b

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A No.38/DEL/2023 Assessment Year 2020-21 Rajkamal Overseas, v. ITO, 409, Ist Floor, Kata Maidgran, Khari Ward-63(1), Baoli, New Delhi. Delhi. TAN/PAN: AAKFR7324Q (Appellant) (Respondent) Appellant by: Shri Pratap Gupta, CA Respondent by: Shri Om Parkash, Sr.DR Date of hearing: 18 04 2023 Date of pronouncement: 26 04 2023 O R D E R PER PRADIP KUMAR KEDIA, A.M.: The captioned appeal has been filed by the Assessee against the order of the Commissioner of Income Ta…

Sudhakar Rao Dondapati, Hyderabad vs. ITO, Ward-13(3), Hyderabad

In the result, appeal of the assessee is dismissed

ITA 129/HYD/2023[2018-19]Status: DisposedITAT Hyderabad21 Mar 2023AY 2018-19

Bench: Shri Laliet Kumarआ.अपी.सं/Ita No. 129/Hyd/2023 (निर्धारण वर्ा/Assessment Year: 2018-19) Sudhakar Rao Dondapati, Income Tax Officer, Hyderabad Vs. Ward-13(3), [Pan No. Aeupr8022H] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri T. Balaji, Ar रधजस्‍व द्वधरध/Revenue By: Shri Waseem Ur Rehman, Dr सुिवधई की तधरीख /Date Of Hearing: 21/03/2023 घोर्णध की तधरीख /Pronouncement On: 21/03/2023

For Appellant: Shri T. Balaji, ARFor Respondent: Shri Waseem UR Rehman, DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 43B

…rival submissions. In the case of M/s. PR Packaging Service (supra), the Bench while referring the provisions under section 143(1)(a)(iv) of the Act, in the light of the view taken by the Tribunal in the case of Kalpesh Synthetics Pvt Ltd vs DCIT reported in 195 ITD 142 (Mum), was of the opinion that the said clause (iv) would come into operation when the Tax Auditor had suggested for a disallowance of expense or increase in income, but the same had not been carried out by the assessee while filing the return of income; and that if the tax auditor had not stated to disallow Employees Contribution to Provident Fu…

Sri. Girish Somappa Poojary, Bengaluru vs. The Income Tax Officer - Ward-6(2)(3), Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 45/BANG/2023[2018-19]Status: DisposedITAT Bangalore14 Mar 2023AY 2018-19
For Appellant: Shri Prathik.P, CA
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)

…income) indicated in the audited report but not taken into account in computing the total income in the return.” 8. The Tribunal in coming the aforesaid conclusion placed reliance on another Co-ordinate Bench in the case of Kalpesh Synthetics Pvt Ltd Vs. DCIT 195 ITD 142 (Mumbai) wherein the ITAT, Mumbai Bench took the view that where CPC while processing return u/s.143(1)(a) cannot disallow Employee's contributions (PF/ESI) claimed as deduction by an assessee- employer in respect of employee's contribution towards PF by invoking section 143(1)(iv)(a). The Tribunal held that the said disallowance was based on obs…

Shri Arun Kumar Shrivastava, Indore vs. Asstt, Director of Income Tax, Indore

ITA 98/IND/2022[2018-19]Status: DisposedITAT Indore13 Mar 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Shri Arun Kumar Adit, Cpc, Shrivastava, Bangalore 9, Shakti Nagar, Vs. Kanadia Road, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aopps 9595 H Assessee By Shri Soumya Bomb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.01.2023 Date Of Pronouncement 13.03.2023

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Shri Arun Kumar ADIT, CPC, Shrivastava, Bangalore 9, Shakti Nagar, Vs. Kanadia Road, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AOPPS 9595 H Assessee by Shri Soumya Bomb, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 31.01.2023 Date of Pronouncement 13.03.2023 O R D E R Per B.M. Biyani, AM: Feeling aggrieved by appeal-order dated 14.07.2022, passed by learned Commissioner…

The ADIT CPC, Bengaluru vs. Sunderlal Moolchand Jain, Indore

The appeal of the assessee is dismissed

ITA 213/IND/2022[2018-19]Status: DisposedITAT Indore13 Mar 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S Sunderlal Moolchand Adit, Cpc, Jain Tobacconist Private Bangalore Limited, Vs. 31, Kacchi Mohalla, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaecs 7779 P Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.02.2023 Date Of Pronouncement 13.03.2023

Section 139(1)Section 143(1)Section 154Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s Sunderlal Moolchand ADIT, CPC, Jain Tobacconist Private Bangalore Limited, Vs. 31, Kacchi Mohalla, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAECS 7779 P Assessee by Shri S.N. Agrawal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 06.02.2023 Date of Pronouncement 13.03.2023 O R D E R Per B.M. Biyani, AM: Feeling aggrieved by appeal-order dated 29.04.2021, passed by le…

M/S Vijay Pulses, Indore vs. The ACIT 4(1), Indore

In the result, the appeal of the assessee is dismissed

ITA 205/IND/2022[2018-19]Status: DisposedITAT Indore13 Mar 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Vijay Pulses, Dcit, Cpc, 12, Sajan Nagar, Bangalore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaafv 9714 E Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 30.01.2023 Date Of Pronouncement 13.03.2023

Section 139(1)Section 143(1)(a)Section 143(1)(iv)Section 154Section 43B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s. Vijay Pulses, DCIT, CPC, 12, Sajan Nagar, Bangalore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAAFV 9714 E Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 30.01.2023 Date of Pronouncement 13.03.2023 O R D E R Per B.M. Biyani, AM: Feeling aggrieved by appeal-order dated 14.07.2022, passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld…

Shri Arun Kumar Shrivastava, Indore vs. Asstt, Director of Income Tax, Indore

In the result, the appeal of the assessee is dismissed

ITA 99/IND/2022[2019-20]Status: DisposedITAT Indore27 Feb 2023AY 2019-20

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s. Nimar Motors P. Ltd. DCIT, CPC, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) PAN: AACCN 9368 D Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Smt. Chhaya Balwani DCIT, CPC, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AOTPB 5766 P Assessee by Shri Anil Khabya, AR Revenue by Shri Ashish…

Smt Cjjaya Balwani, Bhopal vs. The Cpo, Banglore

In the result, the appeal of the assessee is dismissed

ITA 330/IND/2022[2020-21]Status: DisposedITAT Indore27 Feb 2023AY 2020-21

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s. Nimar Motors P. Ltd. DCIT, CPC, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) PAN: AACCN 9368 D Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Smt. Chhaya Balwani DCIT, CPC, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AOTPB 5766 P Assessee by Shri Anil Khabya, AR Revenue by Shri Ashish…