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#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 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

M/S Paper Recycle, Mumbai vs. CIT (Appeal), Delhi

In the result, appeal of the assessee is allowed

ITA 694/MUM/2022[2020-21]Status: DisposedITAT Mumbai26 Jul 2022AY 2020-21

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, ‘SMC‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER M/s. Paper recycle Vs. CIT Appeal National 71, Juhu Shopping Centre Faceless Centre Gulmohar Road Delhi Andheri West Mumbai – 400 049 PAN/GIR No.AAHFP7790D (Appellant) .. (Respondent) Assessee by Shri Ramesh Khona Revenue by Shri Rajesh Ojha Date of Hearing 25/07/2022 Date of Pronouncement 26/07/2022 आदेश / O R D E R PER M. BALAGANESH (A.M): This appeal in ITA No.694/Mum/2022 for A.Y.2020-21 arises out of the order by the ld. Commissioner of Income Tax (Appeals), N…

Greenglobe Fuelsolutions, Mumbai vs. ITO WD 26(1) (1), Mumbai

In the result, appeal is allowed

ITA 1886/MUM/2021[2018-19]Status: DisposedITAT Mumbai15 Jul 2022AY 2018-19

Bench: The Due Date Of Filing Of Return Of Income And, Hence, Allowable As Deduction U/S 36(1)(Va) R.W.S. 43B.

For Appellant: Shri Aditya RamchandraFor Respondent: Shri B.K. Bagchi

Section 139(1)Section 143(1)Section 250Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL "E" BENCH, MUMBAI SHRI M BALAGANESH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Greenglobe Fuel Solutions, 151, Brick Factory Compound, Shastri Nagar, Mulund Colony, Mulund (West), Mumbai - 400082 [PAN:AAHFG9723D] ……………… Appellant Vs Income Tax Officer-26(1)(1), Mumbai, Room No. 303, 3rd Floor, Kautilya Bhavan, C-41 to C-43, G Block, Bandra Kurla Complex, Bandra (East), Mumbai - 400051 …………….… Respondent Appearances For the Appellant/ Assessee : Shri Aditya Ramchandra For the Respondent/Department : Shri B.K. Bagchi Date of conclusion of hearing : 08.06.2022 Dat…

M/S. Oriental Trading Co., Mumbai vs. CIT (A) NFAC, Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 2329/MUM/2021[2018-19]Status: DisposedITAT Mumbai11 Jul 2022AY 2018-19

Bench: Shri Amit Shukla, Jm & Shri S. Rifaur Rahman, Am आयकरअपीलसं./ I.T.A. No. 2329 & 2330/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2018-19 & 2019-20) Cit(A) - Nfac M/S Oriental Trading Co. Mumbai. 1St Floor, Elite House, Punjab बिधम/ Foundry, Near Classic Studio, Vs. Mira Road East, Mumbai-400 107 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaafo7024L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Sanjay Parikh, Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Nihar Ranjan Samal, Ld. Dr सुनवाईकीतारीख/ : 11.07.2022 Date Of Hearing घोषणाकीतारीख / : 11.07.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeals Have Been Filed By The Assessee Against The Separate Impugned Order Of Even Date 26.10.2021, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2018-19 & 2019-20. 2

For Appellant: Shri Sanjay Parikh, Ld. ARFor Respondent: Shri Nihar Ranjan Samal

Section 139Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI S. RIFAUR RAHMAN, AM आयकरअपीलसं./ I.T.A. No. 2329 & 2330/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2018-19 & 2019-20) CIT(A) - NFAC M/S Oriental Trading Co. Mumbai. 1st floor, Elite House, Punjab बिधम/ Foundry, Near Classic Studio, Vs. Mira Road East, Mumbai-400 107 स्थायीलेखासं./जीआइआरसं./ PAN No. AAAFO7024L (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Sanjay Parikh, Ld. AR प्रत्यथीकीओरसे/Respondent by : Shri Nihar Ranjan Samal, Ld. DR सुनवाईकीतारीख/ : 11.07.2022 Date of Hearing घोषणाकीता…

T K Steel Rolling Mills Private Limited, Mumbai vs. DCIT, CPC, Bangaluru

In the result, all the appeals are allowed in the terms indicated above

ITA 892/MUM/2022[2019-20]Status: DisposedITAT Mumbai30 Jun 2022AY 2019-20

…ITA Nos.: 845,846,865, 891,892, 910,911, 914, 915, 993,994,1003, 1063,1076,1122, 1150/Mum/2022 Assessment Years: 2017-18,2018-19, 2019-20 Page 1 of 14 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI B BENCH, MUMBAI [Coram: Pramod Kumar (Vice President), and Aby T Varkey (Judicial Member)] ITA No.: 1122/Mum/2022 Assessment year: 2017-18 Vaishali Phama Ltd. ……………...………… Appellant 706 to 709, Aravali Business Centre, R.C. Aptel Road,Off. SodawalaLane, Mumbai 400 092 [PAN: AACCV7258G] Vs. Deputy Commissioner of Income Tax, CPC Banglore ………………….…… Respondent Appearances by: Dinkle Hariyafor the appellant Dr. Pratap Na…

T K Steel Rolling Mills Private Limited, Mumbai vs. DCIT, CPC, Bangaluru

In the result, all the appeals are allowed in the terms indicated above

ITA 891/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Jun 2022AY 2018-19

Surana Motors Private Limited, Mumbai vs. Dy CIT, CPC, Bangalore

In the result, all the appeals are allowed in the terms indicated above

ITA 846/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Jun 2022AY 2018-19

Master Polishers Private Limited, Mumbai vs. DCIT, CPC, Mumbai

In the result, all the appeals are allowed in the terms indicated above

ITA 845/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Jun 2022AY 2017-18

Fortive India Pvt. Ltd, Mumbai vs. National Faceless Appeal Centre, Delhi

In the result, appeal filed by the Appellant is partly allowed

ITA 443/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Jun 2022AY 2018-19

For Appellant: Shri Ninad PatadeFor Respondent: Ms. Vranda U Matkarni

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

…IN THE INCOME TAX APPELLATE TRIBUNAL "F" BENCH, MUMBAI SHRI B.R. BASKARAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Fortive India Private Limited, Unit No. FF-A-07, First Floor, Art Guild House, Phonix Market City, LBS Marg, Kurla-West, Mumbai - 400070 [PAN: AAECC6713H] ……………. Appellant Vs Commissioner of Income Tax (Appeal), National Faceless Centre, Delhi ……………. Respondent Appearances For the Appellant/ Assessee : Shri Ninad Patade For the Respondent/Department : Ms. Vranda U Matkarni Date of conclusion of hearing : 30.06.2022 Date of pronouncement of order : 30.06.2022 O R D E R Per Rahul Cha…

Nilesh V. Metha, Mumbai vs. DCIT 32(1), Mumbai

In the result, all the appeals are allowed in the terms indicated above

ITA 1150/MUM/2022[2019-20]Status: HeardITAT Mumbai30 Jun 2022AY 2019-20

M/S Vaishali Pharma Limited, Mumbai vs. Dy CIT CPC, Bangaluru

In the result, all the appeals are allowed in the terms indicated above

ITA 1122/MUM/2022[2017-18]Status: DisposedITAT Mumbai30 Jun 2022AY 2017-18

Stg Refractory Services Pvt. Ltd., Mumbai-400042 vs. Dy Commissioner of Income Tax, Central Processing Centre, Karnataka-560500

In the result, all the appeals are allowed in the terms indicated above

ITA 1063/MUM/2022[2018-19]Status: DisposedITAT Mumbai30 Jun 2022AY 2018-19

Chauhan Lifters, Mumbai vs. Commissioner of Income Tax (A) NFAC, Delhi

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

ITA 1289/MUM/2022[2019-20]Status: DisposedITAT Mumbai29 Jun 2022AY 2019-20

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 1289/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2019-20) National Faceless Chauhan Lifters Appeal Centre (Nfac), 124-3, Bhaskar Niwas Road No. बिधम/ Delhi 4, Scheme No. 6, Sion East, Vs. Maharashtra-400 022 स्थायीलेखासं./जीआइआरसं./ Pan No. Aakfc2375E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By None : प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवाईकीतारीख/ : 29.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 26.10.2021, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2019-20. 2

For Respondent: Shri Mahita Nayar, Ld. DR

Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI GAGAN GOYAL, AM आयकरअपीलसं./ I.T.A. No. 1289/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2019-20) National Faceless Chauhan Lifters Appeal Centre (NFAC), 124-3, Bhaskar Niwas Road No. बिधम/ Delhi 4, Scheme No. 6, Sion East, Vs. Maharashtra-400 022 स्थायीलेखासं./जीआइआरसं./ PAN No. AAKFC2375E (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by None : प्रत्यथीकीओरसे/Respondent by : Shri Mahita Nayar, Ld. DR सुनवाईकीतारीख/ : 29.06.2022 Date of Hearing घोषणाकीतारीख / : 29.06.2022 Date of Pronouncement आदेश /…

M/S S. K. International, Mumbai vs. DCIT 17(1), Mumbai

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

ITA 1251/MUM/2022[2019-20]Status: DisposedITAT Mumbai29 Jun 2022AY 2019-20

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 1251/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2019-20) Dcit-17(1), M/S. S. K. International Kautilya Bhavan, Near S. K. House, 94-A, Aval Baug, बिधम/ Videsh Bhavan, Bandra D. S. P. Road, Dadar (E), Vs. Kurla, Mumbai-400 051 Mumbai-400 014 स्थायीलेखासं./जीआइआरसं./ Pan No. Aamfs2232C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By None : प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवाईकीतारीख/ : 29.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 22.04.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2019-20. 2

For Respondent: Shri Mahita Nayar, Ld. DR

Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI GAGAN GOYAL, AM आयकरअपीलसं./ I.T.A. No. 1251/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2019-20) DCIT-17(1), M/s. S. K. International Kautilya Bhavan, near S. K. House, 94-A, Aval Baug, बिधम/ Videsh Bhavan, Bandra D. S. P. Road, Dadar (E), Vs. Kurla, Mumbai-400 051 Mumbai-400 014 स्थायीलेखासं./जीआइआरसं./ PAN No. AAMFS2232C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by None : प्रत्यथीकीओरसे/Respondent by : Shri Mahita Nayar, Ld. DR सुनवाईकीतारीख/ : 29.06.2022 Date of Hearing घोषणाकीतारीख / : 29.06…

Agaskar Civil & Garden Contractors, Mumbai vs. NFAC, Delhi

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

ITA 1247/MUM/2022[2019-20]Status: DisposedITAT Mumbai29 Jun 2022AY 2019-20

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 1247/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2019-20) National Faceless Agaskar Civil & Garden Appeal Centre (Nfac), Contractors बिधम/ Delhi Plot No. A-249, Namdeo Smruti, Vs. Sector-19, Koparkhairanine, Navi Mumbai-400 709 स्थायीलेखासं./जीआइआरसं./ Pan No. Abcfa6438K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : None प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवाईकीतारीख/ : 29.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 30.03.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2019-20. 2

For Appellant: NoneFor Respondent: Shri Mahita Nayar, Ld. DR

Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI GAGAN GOYAL, AM आयकरअपीलसं./ I.T.A. No. 1247/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2019-20) National Faceless Agaskar Civil & Garden Appeal Centre (NFAC), Contractors बिधम/ Delhi Plot No. A-249, Namdeo Smruti, Vs. Sector-19, Koparkhairanine, Navi Mumbai-400 709 स्थायीलेखासं./जीआइआरसं./ PAN No. ABCFA6438K (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : None प्रत्यथीकीओरसे/Respondent by : Shri Mahita Nayar, Ld. DR सुनवाईकीतारीख/ : 29.06.2022 Date of Hearing घोषणाकीतारीख / : 29.06.2022 Date of…

Pace Setters Business Solutions Pvt. Ltd, Mumbai vs. Dy.CIT CPC Bangalore & Cir 8(2) (1), Mumbai

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

ITA 1216/MUM/2022[2018-19]Status: DisposedITAT Mumbai29 Jun 2022AY 2018-19

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 1216/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2018-19) Dcit, Cpc, Bangalore & Pace Setters Business Circle 8(2)(1), Mumbai Solutions Pvt. Ltd. बिधम/ 1 Bori Bunglow, 49 S K Bole Vs. Road, Prabhadevi, Mumbai-400 028 स्थायीलेखासं./जीआइआरसं./ Pan No. Aadcp7717M (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Shri Bharat Kumar, Ld. Ar अपीलाथीकीओरसे/ Appellant By : प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवाईकीतारीख/ : 29.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 23.03.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2018-19. 2

For Respondent: Shri Mahita Nayar, Ld. DR

Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI GAGAN GOYAL, AM आयकरअपीलसं./ I.T.A. No. 1216/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2018-19) DCIT, CPC, Bangalore & Pace Setters Business Circle 8(2)(1), Mumbai Solutions Pvt. Ltd. बिधम/ 1 Bori Bunglow, 49 S K Bole Vs. Road, Prabhadevi, Mumbai-400 028 स्थायीलेखासं./जीआइआरसं./ PAN No. AADCP7717M (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : Shri Bharat Kumar, Ld. AR अपीलाथीकीओरसे/ Appellant by : प्रत्यथीकीओरसे/Respondent by : Shri Mahita Nayar, Ld. DR सुनवाईकीतारीख/ : 29.06.2022 Date of Hearing घोषणाकीतारीख / : 29.06.202…

Seven S Banking Management Consultancy Services (P) Ltd, Mumbai-400069 vs. Circle-11(2)(1), Mumbai-400020

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

ITA 1167/MUM/2022[2019-20]Status: DisposedITAT Mumbai29 Jun 2022AY 2019-20

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 1167/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2019-20) Circle-11(2)(1), Seven S Banking Management Mumbai Consultancy Services (P) Ltd. बिधम/ Office No. 104, Eco Heights, Shree Nityanand Society, Vs. Swami Nityanand Marg, Andheri East, Mumbai-400 069 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaecs7701B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : None प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवाईकीतारीख/ : 29.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 26.03.2022, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2019-20. 2

For Appellant: NoneFor Respondent: Shri Mahita Nayar, Ld. DR

Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI GAGAN GOYAL, AM आयकरअपीलसं./ I.T.A. No. 1167/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2019-20) Circle-11(2)(1), Seven S Banking Management Mumbai Consultancy Services (P) Ltd. बिधम/ Office No. 104, ECO Heights, Shree Nityanand Society, Vs. Swami Nityanand Marg, Andheri East, Mumbai-400 069 स्थायीलेखासं./जीआइआरसं./ PAN No. AAECS7701B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : None प्रत्यथीकीओरसे/Respondent by : Shri Mahita Nayar, Ld. DR सुनवाईकीतारीख/ : 29.06.2022 Date of Hearing घोषणाकीतारी…

M/S Aashis Products, Mumbai vs. DCIT, CPC, Bangaluru, Banguluru

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

ITA 1131/MUM/2022[2018-2019]Status: DisposedITAT Mumbai29 Jun 2022AY 2018-2019

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 1131/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2018-19) Dcit, Centralized M/S. Aashis Products बिधम/ Processing Centre, Plot No. 23, Midc, Road No. 9, Vs. Bengaluru-560500 Andheri(E), Mumbai-400 093 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaafa1695H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : None प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवाईकीतारीख/ : 29.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 25.10.2021, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2018-19. 2. The Ground Taken Before Us Is That, Ld. First Appellate Authority Has Erred In Law & On Facts In Holding Addition U/S 2

For Appellant: NoneFor Respondent: Shri Mahita Nayar, Ld. DR

Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 36(1)(va)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI GAGAN GOYAL, AM आयकरअपीलसं./ I.T.A. No. 1131/Mum/2022 (निर्धारणवर्ा / Assessment Year: 2018-19) DCIT, Centralized M/s. Aashis Products बिधम/ Processing Centre, Plot No. 23, MIDC, Road No. 9, Vs. Bengaluru-560500 Andheri(E), Mumbai-400 093 स्थायीलेखासं./जीआइआरसं./ PAN No. AAAFA1695H (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : None प्रत्यथीकीओरसे/Respondent by : Shri Mahita Nayar, Ld. DR सुनवाईकीतारीख/ : 29.06.2022 Date of Hearing घोषणाकीतारीख / : 29.06.2022 Date of Pronouncement आदेश / O R D…

Qualiance International Pvt. Ltd, Mumbai vs. CPC, Bangaluru

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

ITA 2357/MUM/2021[2019-20]Status: DisposedITAT Mumbai29 Jun 2022AY 2019-20

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 2357/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2019-20) Centralized Processing Qualiance International Pvt. Centre, Ltd. बिधम/ Bengaluru-560500 B-406, Knox Plaza, Mind Space, Vs. Next To Tangent Showroom, Malad (W), Mumbai-400 064 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaacq1420B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : None प्रत्यथीकीओरसे/Respondent By : Shri Mahita Nayar, Ld. Dr सुनवाईकीतारीख/ : 29.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeal Has Been Filed By The Assessee Against The Impugned Order Dated 29.10.2021, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2019-20. 2

For Appellant: NoneFor Respondent: Shri Mahita Nayar, Ld. DR

Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43BSection 80

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI GAGAN GOYAL, AM आयकरअपीलसं./ I.T.A. No. 2357/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2019-20) Centralized Processing Qualiance International Pvt. Centre, Ltd. बिधम/ Bengaluru-560500 B-406, Knox Plaza, Mind Space, Vs. Next to Tangent Showroom, Malad (W), Mumbai-400 064 स्थायीलेखासं./जीआइआरसं./ PAN No. AAACQ1420B (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : None प्रत्यथीकीओरसे/Respondent by : Shri Mahita Nayar, Ld. DR सुनवाईकीतारीख/ : 29.06.2022 Date of Hearing घोषणाकीतारीख / : 29.06.2022 Dat…

M/S. Lavino Kapur Cottons Pvt. Ltd, Mumbai vs. DCIT Cir 3(2) (1), Mumbai

In the result, both the appeals filed by the assessee are allowed

ITA 2102/MUM/2021[2017-18]Status: DisposedITAT Mumbai29 Jun 2022AY 2017-18

Bench: Shri Amit Shukla, Jm & Shri Gagan Goyal, Am आयकरअपीलसं./ I.T.A. No. 2102 & 2103/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2017-18 & 2018-19) Dcit Cir-3(2)(1), M/S Lavino Kapur Cottons Aayakar Bhavan, Pvt. Ltd. बिधम/ Maharshi Karve Road, 121/122, Mittal Chambers, Vs. Churchgate, Nariman Point, Mumbai-400 020 Mumbai-400 021 स्थायीलेखासं./जीआइआरसं./ Pan No. Aaacl0824C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant By : Shri Surinder Mehra, Ld. Ar प्रत्यथीकीओरसे/Respondent By : Shri Mehul Jain, Ld. Dr सुनवाईकीतारीख/ : 02.06.2022 Date Of Hearing घोषणाकीतारीख / : 29.06.2022 Date Of Pronouncement आदेश / O R D E R Per Amit Shukla: The Aforesaid Appeals Have Been Filed By The Assessee Against The Separate Impugned Order Of Even Date 10.09.2021, Passed By National Faceless Appeal Centre (Nfac), Delhi, In Relation To Adjustment Made U/S 143(1) For The Ay 2017-18 & 2018-19. 2

For Appellant: Shri Surinder Mehra, LdFor Respondent: Shri Mehul Jain, Ld. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JM & SHRI GAGAN GOYAL, AM आयकरअपीलसं./ I.T.A. No. 2102 & 2103/Mum/2021 (निर्धारणवर्ा / Assessment Year: 2017-18 & 2018-19) DCIT Cir-3(2)(1), M/S Lavino Kapur Cottons Aayakar Bhavan, Pvt. Ltd. बिधम/ Maharshi Karve Road, 121/122, Mittal Chambers, Vs. Churchgate, Nariman Point, Mumbai-400 020 Mumbai-400 021 स्थायीलेखासं./जीआइआरसं./ PAN No. AAACL0824C (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : अपीलाथीकीओरसे/ Appellant by : Shri Surinder Mehra, Ld. AR प्रत्यथीकीओरसे/Respondent by : Shri Mehul Jain, Ld. DR सुनवाईकीतारीख/ : 02.06.2022 Dat…

Sandeep Kumar Agarwal, Faridabad vs. Ward-2(3), Faridabad

In the result, all captioned appeals of the respective assessees

ITA 801/DEL/2022[2019-20]Status: DisposedITAT Delhi20 Jun 2022AY 2019-20

Section 139(1)Section 2(23)(x)Section 2(24)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER Sr. ITA No(s) Asst. Appeal(s) by Assessee By Revenue By Nos Year(s) Appellant vs. Respondent Appellant Respondent Sh. Akul Agarwal, 1. 801/Del/2022 2019-20 Sandeep Kumar Agarwal Asstt. Director of Sh. Abhishek Advocate C/o Akul Agarwal & Income Tax, Kumar, Sr.DR Associates D2/20, Ground Bengaluru Floor, Sector-10, DLF, Faridabad, Haryana- 121006 None 2. 1200/Del/2022 2019-20 Rahul Sharma, Flat ITO , Ward – 2 (2), --do-- No.1001, 10th Floor, Faridabad Aagman S…