How many judgments cite Kanoi Paper and Industries Ltd. v. ACIT?

111 judgments on BharatTax cite Kanoi Paper and Industries Ltd. v. ACIT (75 TTJ 448), spanning 2017 to 2026.

Which sections of the Income Tax Act does Kanoi Paper and Industries Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 36(1)(va), Section 143(1), Section 2(24)(x), Section 37(1), Section 43B, Section 1961.

Kanoi Paper and Industries Ltd. v. ACIT

75 TTJ 448Income Tax Appellate Tribunal2002#965 most cited

What is Kanoi Paper and Industries Ltd. v. ACIT authority for?

The obligation to deposit employees' contributions to welfare funds, such as provident fund, arises from the date of actual disbursement of salary, not merely upon the accrual of salary liability. Consequently, the due dates for depositing such contributions are calculated from the date salary is disbursed.

111

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

Kanoi Paper and Industries Ltd v ACIT · Section 36(1)(va) · Section 2(24)(x) · employees contribution to PF · due date of deposit · disbursement of salary · salary accrual · disallowance under Section 143(1) · timing of deposit · labour Acts.

Sections most often in play

Section 36(1)(va)Section 143(1)Section 2(24)(x)Section 37(1)Section 43B Section 1961 Section 250 Section 154

Issues it is cited on

section 36(i)section 36(i)(va)employees contribution to pf section 143(1)(a)(iv)section 2(24)(x)section 38 section 36(1)(va)section 30 section 143(1)(a)(ii)section 2(24)section 36 section 36(1)

Judgments citing Kanoi Paper and Industries Ltd. v. ACIT

ALAKNANDA ASSOCIATES,MEERUT vs. ITO WARD 1(1)(4), MEERUT

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

ITA 5452/DEL/2025[2018-19]Status: DisposedITAT Delhi30 Jan 2026AY 2018-19

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year 2018-19 Ms. Alaknanda Associates, Vs. Income Tax Officer, 00, Shivam Complex, Ward-1(1)(4), Nateshpuram, Kanker-Khera, Meerut Meerut - 250001 Pan No. Aaofm3000C (Appellant) (Respondent)

For Appellant: Shri Raj Kumar Jain, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

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

…accrual of liability towards payment of salary without actual disbursement would not fasten obligation for deposits of employees contribution in the labour Acts per se. as observed by the co-ordinate bench in Kanoi Paper and Industries Ltd. vs. ACIT 5 (2002) 75 TTJ 448 (Cal). This aspect has not been found to be examined by the Assessing Officer or CIT (A). Hence without expressing any opinion on merits on this aspect, we deem it expedient to restore the matter to the file of designated AO. It shall be open to the assessee to place factual matrix before the AO and take such plea for evaluation of the AO. The AO…

NARESH KUMAR,SHANTI NAGAR, MODEL TOWN, PANIPAT, HARYANA, INDIA vs. ASSESSING OFFICER, WARD NO. ONE, PANIPAT HARYANA, INDIA

In the result, the appeal of the assessee in ITA No

ITA 3656/DEL/2025[2023-24]Status: DisposedITAT Delhi30 Dec 2025AY 2023-24

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh

Section 143(1)Section 282

…ium product ltd. 1966 AIR 1250. 6. That the Central Processing Centre, Bengaluru without calculating the due dates of deposit as per prescribed law from the date of disbursement of salary as per the judgement of Kanoi Paper and Industries Ltd. vs. ACIT (2002) 75 TTJ 448 (Cal) was bad in both law and facts of the case. 7. That there is no misuse of funds by the assessee. So, there was no breach of law as envisaged in memorandum explanation of the bill in which this option was incorporated in the Act. ITA Nos- 3654 & 3656/Del/2025 Naresh Kumar 8. The Ld. AR submitted in respect of ground nos. 1,3,4,5 & 7 that no a…

NARESH KUMAR,SHANTI NAGAR, MODEL TOWN, PANIPAT, HARYANA, INDIA vs. ASSESSING OFFICER, WARD ONE, PANIPAT, HARYANA, INDIA

In the result, the appeal of the assessee in ITA No

ITA 3654/DEL/2025[2021-22]Status: DisposedITAT Delhi30 Dec 2025AY 2021-22

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh

Section 143(1)Section 282

SAI CORP CREATIONS PRIVATE LIMITED,NEW DELHI vs. DCIT, C R BUILDING

In the result, the Appeal of the Assessee is partly allowed for

ITA 3451/DEL/2025[2022-23]Status: DisposedITAT Delhi28 Nov 2025AY 2022-23

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalsai Corp Creations Pvt. Ltd. Vs Dcit D-8/2, Vasantvihar, Circe-22(2), C. R. Building, New Delhi New Delhi Pan: Aatcs7145L Appellant Respondent Assessee By Ms. Tanvi Khurana, Ca Revenue By Sh. Piyush Tripathi, Sr. Dr Date Of Hearing 27/11/2025 Date Of Pronouncement 28/11/2025

Section 36(1)(va)Section 37(1)

…1 Sai Corp Creations Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Sai Corp Creations Pvt. Ltd. Vs DCIT D-8/2, VasantVihar, Circe-22(2), C. R. Building, New Delhi New Delhi PAN: AATCS7145L Appellant Respondent Assessee by Ms. Tanvi Khurana, CA Revenue by Sh. Piyush Tripathi, Sr. DR Date of Hearing 27/11/2025 Date of Pronouncement 28/11/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)/A…

POONAM SABHARWAL,DELHI vs. ITO WARD-28(5), DELHI

In the result, the appeal of the assessee for A

ITA 1183/DEL/2025[2017-18]Status: DisposedITAT Delhi28 Nov 2025AY 2017-18

Bench: Shri C.N. Prasad & Shri Naveen Chandra

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

…he accrual of liability towards payment of salary without actual disbursement would not fasten obligation for deposits of employees contribution in the labour Acts per se. as observed by the co-ordinate bench in Kanoi Paper and Industries Ltd. vs. ACIT (2002) 75 TTJ 448 (Cal). This aspect has not been found to be examined by the Assessing Officer or CIT(A). Hence without expressing any opinion on merits on this aspect, we deem it expedient to restore the matter to the file of designated AO. It shall be open to the assessee to place factual matrix before the AO and take such plea for evaluation of the AO. The AO s…

POONAM SABHARWAL,DELHI vs. ITO WARD-28(5), DELHI

In the result, the appeal of the assessee for A

ITA 1182/DEL/2025[2021-22]Status: DisposedITAT Delhi28 Nov 2025AY 2021-22

Bench: Shri C.N. Prasad & Shri Naveen Chandra

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

M/S UJVN LIMITED ,UTTARAKHAND vs. DEPUTY COMMISSIONER OF INCOME TAX, UTTARAKHAND

ITA 127/DDN/2025[2024-25]Status: DisposedITAT Dehradun27 Nov 2025AY 2024-25

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.126/DDN/2025 (ASSESSMENT YEAR: 2017-18) DCIT, Circle-1(1)(1), Subhash Road, Dehradun. (Appellant) Vs. UJVN Limited, 13-A, Subhash Road, Dehradun. PAN:AAACU6672R (Respondent) ITA No.127/DDN/2025 (ASSESSMENT YEAR: 2024-25) UJVN Limited, Ujjawal GMS Road, Dehradun-248001. Uttarakhand. PAN: AAACU6672R Vs. DCIT, Circle-1(2)(1), Subhash Road, Dehradun. (Appellant) (Respondent) Assessee by Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Department by Shri A.S. Ra…

DCIT, CIRCLE-1(1)(1), SUBHASH ROAD vs. UJVN LIMITED, GMS ROAD

ITA 126/DDN/2025[2017-18]Status: DisposedITAT Dehradun27 Nov 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.126/DDN/2025 (ASSESSMENT YEAR: 2017-18) DCIT, Circle-1(1)(1), Subhash Road, Dehradun. Vs. UJVN Limited, 13-A, Subhash Road, Dehradun. PAN:AAACU6672R (Appellant) (Respondent) ITA No.127/DDN/2025 (ASSESSMENT YEAR: 2024-25) UJVN Limited, Ujjawal GMS Road, Dehradun-248001. Uttarakhand. PAN: AAACU6672R DCIT, Circle-1(2)(1), Vs. Subhash Road, Dehradun. (Appellant) Assessee by Dr. Rakesh Gupta, Adv. & Sh. Somil Agarwal, Adv. Department by Shri A.S. Rana, Sr. DR Da…

THRIVENI SAINIK MINING PRIVATE LIMITED,GURGAON vs. DCIT, CIRCLE 3(1), GURGAON, GURGAON

The appeal of the assessee is partly allowed

ITA 1379/DEL/2025[2020-21]Status: DisposedITAT Delhi21 Nov 2025AY 2020-21

Bench: SHRI SUDHIR KUMAR (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’: NEW DELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Thriveni Sainik Mining Private DCIT, Limited, Circle-3(1), 7th Floor, Corporate Tower, Vs. Gurgaon. Ambience Mall, NH-8, Gurgaon, Haryana-122001. PAN-AAFCT6119D (Appellant) (Respondent) Assessee by Ms. Ananya Kapoor, Adv. Shri Shivam Yadav, Adv. & Ms. Sakshi Rastogi, Adv. Department by Shri Om Prakash, Sr. DR Date of hearing 27.08.2025 Date of pronouncement 21.11.2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of th…

ALANKIT LIMITED,DELHI vs. DCIT, CIRCLE-2(2), DELHI

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

ITA 3207/DEL/2025[2019-20]Status: DisposedITAT Delhi13 Oct 2025AY 2019-20

Bench: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Sumit Lal Chandani, AdvocateFor Respondent: Shri Om Prakash, Sr. DR

Section 115Section 143(1)Section 153ASection 36Section 36(1)(va)Section 37

…he accrual of liability towards payment of salary without actual disbursement would not fasten obligation for deposits of employees contribution in the labour Acts per se. as observed by the co-ordinate bench in Kanoi Paper and Industries Ltd. vs. ACIT (2002) 75 TTJ 448 (Cal). This aspect has not been found to be examined by the Assessing Officer or CIT (A). Hence without expressing any opinion on merits on this aspect, we deem it expedient to restore the matter to the file of designated AO. It shall be open to the assessee to place factual matrix before the AO and take such plea for evaluation of the AO. The AO…

SATYA PRATAP SINGH KUNWAR,UTTAR PRADESH vs. JURISDICTIONAL ASSESSING OFFICER, WARD 2(3), FARIDABAD, HARYANA

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

ITA 984/DEL/2025[2020-2021]Status: DisposedITAT Delhi03 Sept 2025AY 2020-2021

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Dheeraj Kumar Jain, Sr. DR

Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)

…he accrual of liability towards payment of salary without actual disbursement would not fasten obligation for deposits of employees contribution in the labour Acts per se. as observed by the co-ordinate bench in Kanoi Paper and Industries Ltd. vs. ACIT (2002) 75 TTJ 448 (Cal). This aspect has not been found to be examined by the Assessing Officer or CIT (A). Hence without expressing any opinion on merits on this aspect, we deem it expedient to restore the matter to the file of designated AO. It shall be open to the assessee to place factual matrix before the AO and take such plea for evaluation of the AO. The AO…

INTELLIGENT COMMUNICATION SYSTEM INDIA LIMITED,DELHI vs. ITO,WARD-12(1), DELHI

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

ITA 5532/DEL/2024[2017-18]Status: DisposedITAT Delhi03 Jun 2025AY 2017-18

Bench: Shri S.Rifaur Rahman & Shri Vimal Kumarintelligent Communication System India Ltd., Vs. Ito, Ward 12 (1), First Floor, Administrative Building, Delhi. Okhla Industrial Estate, Delhi – 110 020. (Pan : Aaaci0691N) (Appellant) (Respondent) Assessee By : Shri Farhat Miyan, Ca Revenue By : Shri Om Prakash, Sr. Dr Date Of Hearing : 03.06.2025 Date Of Order : 03.06.2025 O R D E R Per S. Rifaur Rahman: 1. The Assessee Has Filed The Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre (Nfac), Delhi [“Ld. Cit(A)”, For Short] Dated 30.09.2024 For The Assessment Year 2017-18 Raising Following Grounds Of Appeal :- “On The Fact & Circumstances Of The Case & In Law The Ld. Nfac Has Erred In Confirming The Disallowance Of The Rs.1,38,75,883/- Under Section 36(1)(Va) Of The Income Tax Act. The Action Of The Ld. National Faceless Appeal Centre (Nfac) & Ld. Centralized Processing Centre (Cpc) Is Wrong, Misconceived & Unjustified Therefore It Should Be Quashed.”

For Appellant: Shri Farhat Miyan, CAFor Respondent: Shri Om Prakash, Sr. DR

Section 139(1)Section 143(1)Section 36Section 36(1)(va)

TARSEM CHAND RANA,UNA vs. JURISDICTIONAL ASSESSING OFFICER, ITO WARD 98, UNA, RANGE CODE 37, UNA

In the result, the appeal of the Assessee is dismissed

ITA 1085/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh02 Jun 2025AY 2020-21

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 1085/Chd/2024 "नधा"रण वष" / Assessment Year : 2020-21 Tarsem Singh Rana, Ito, बनाम H.No. 4, Kathoh, Ward 98, Khurwain, Una Vs. Bangana H.P. 174321 "थायी लेखा सं./Pan No: Aawpr5715R अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Ajit Kumar Jha, Advocate (Virtual Mode) राज"व क" ओर से/ Revenue By : Dr. Ranjit Kaur, Addl. Cit, Sr.Dr

For Appellant: Sh. Ajit Kumar Jha, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl. CIT, Sr.DR

Section 143(1)Section 154Section 2(24)(x)Section 250Section 36(1)(va)

…आयकर अपील"य अ"धकरण, च"डीगढ़ "यायपीठ, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH, ‘B’, CHANDIGARH BEFORE SHRI LALIET KUMAR, JUDICIAL MEMBER & SHRI KRINWANT SAHAY, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No. 1085/CHD/2024 "नधा"रण वष" / Assessment Year : 2020-21 Tarsem Singh Rana, ITO, बनाम H.No. 4, Kathoh, Ward 98, Khurwain, Una Vs. Bangana H.P. 174321 "थायी लेखा सं./PAN NO: AAWPR5715R अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee by : Sh. Ajit Kumar Jha, Advocate (Virtual mode) राज"व क" ओर से/ Revenue by : Dr. Ranjit Kaur, Addl. CIT, Sr.DR सुनवाई क" तार"ख/Date…

RANBIR SINGH,HARYANA vs. WARD-2, AMBALA, RANGE CODE-65, AO NUMBER-94, JURISDICTIONAL ASSESSING OFFICER, HARYANA

In the result, Assessee’s penalty is dismissed

ITA 851/CHANDI/2024[2021-2022]Status: DisposedITAT Chandigarh27 May 2025AY 2021-2022

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 851/Chd/2024 "नधा"रण वष" / Assessment Year : 2021-22 Ranbir Singh, Ao, बनाम K203,2Nd Floor, Awho, Ward-2, Vikram Vihar, Sector 27, Ambala. Vs. Panchkula, Haryana-134116 "थायी लेखा सं./Pan No: Avwps0410K अपीलाथ"/Appellant ""यथ"/Respondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Hemant Jain, Advocate राज"व क" ओर से/ Revenue By : Sh. Ved Parkash Kalia, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 12.03.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 26.05.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 14-06-2024 Of Ld. Addl /Jcit (Appeals), Mudurai Folder For A.Y. 2021-22. 2. Grounds Of Appeal Are As Under: -

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Sh. Ved Parkash Kalia, Sr. DR

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36Section 36(1)Section 43BSection 851

…) of the Act r.w.s 224(x) of the I.T. Act for late deposit in the government account. During the proceedings before us, the Ld. Counsel emphasized on the order of the Kolkata Bench of the ITAT in the case of Kanoi Papers and Industries Ltd vs ACIT reported in 75 TTJ 448. In this order the Tribunal has held that “….15 days from the end of the month in which salary actually disbursed, the Tribunal has held that 'Clause 38 of the Employees' Provident Fund 851-Chd-2024 Ranbir Singh, Panchkula 6 Scheme, 1952, fixes the time-limit for making payment in respect of contribution to the provident fund to be 15 days from t…

EAGLE HUNTER SOLUTIONS LIMITED,NEW DELHI vs. CIT APPEALS-25, NEW DELHI

In the result, both the captioned appeals of the assessee are allowed for statistical purposes

ITA 480/DEL/2025[2020-21]Status: DisposedITAT Delhi19 May 2025AY 2020-21

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Eagle Hunter Solutions Vs Commissioner Of Income Limited Tax (Appeals)-25 61C, Kalu Sarai, Sarvapriya New Delhi Vihar, New Delhi-110016 Pan: Aabce0565E Appellant Respondent

Section 143(1)Section 143(3)Section 2(24)(x)Section 270A(2)Section 270A(2)(a)Section 36(1)

…he accrual of liability towards payment of salary without actual disbursement would not fasten obligation for deposits of employees contribution in the labour Acts per se. as observed by the co-ordinate bench in Kanoi Paper and Industries Ltd. vs. ACIT (2002) 75 TTJ 448 (Cal ) . This aspect has not been found to be examined by the Assessing Officer or CIT (A). Hence without expressing any opinion on merits on this aspect, we deem it expedient to restore the matter to the file of designated AO. It shall be open to the asses see to place factual matrix before the AO and take such plea for evaluation of the AO. The…

LALL CONSTRUCTION COMPANY ,NEW DELHI vs. ASSISTANT DIRECTOR OF INCOME TAX, CENTRALIZED PROCESSING CENTRE, BENGALURU, KARNATAKA

In the result, appeals of the assessee are allowed for

ITA 4206/DEL/2024[2020-21]Status: DisposedITAT Delhi09 Apr 2025AY 2020-21

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A No.4206/Del/2024 िनधा"रणवष"/Assessment Year: 2020-21 बनाम Lall Construction Company, Acit, Plot No.28, Third Floor, Vs. Centralized Processing Centre, 1St Floor, Prestige Alpha Karuna Kunj, Sector-3, Dwarka, New Delhi. No.48/1, 48/2, Beratenaagrahara Begur, Hosur Road, Uttarahalli Hobli, Bengaluru, Karnataka. Pan No. Aacfl0648M अपीलाथ" Appellant ""यथ"/Respondent

Section 139(1)Section 143(1)Section 154Section 234ASection 36(1)(va)Section 37

…the period of delay “month” to be considered is the month in which salary/wages are disbursed by the assessee. For this proposition reliance was placed on the decision of the Kolkata Bench of the Tribunal in the case of Kanoi Paper & Industries Ltd. s. ACIT (75 TTJ 448). Reliance was also placed on the following decisions and submitted that on identical facts the Delhi Bench of Tribunal restored the issue to the file of the Ld. Assessing Officer for examining the due date in the light of the above decisions: - 1. Sentinel Consultants (P) Ltd. vs. ACIT on 12 June, 2023 [2023] 153 taxmann.com 151; 2. Sai Comput…

SMT. USHA SHARMA,NEW DELHI vs. DCIT, NEW DELHI

In the result, both the captioned appeals of the assessee are allowed for statistical purposes

ITA 480/DEL/2015[2012-13]Status: DisposedITAT Delhi22 Jan 2025AY 2012-13

Section 143(1)Section 143(3)Section 2(24)(x)Section 270A(2)Section 270A(2)(a)Section 36(1)

…he accrual of liability towards payment of salary without actual disbursement would not fasten obligation for deposits of employees contribution in the labour Acts per se. as observed by the co-ordinate bench in Kanoi Paper and Industries Ltd. vs. ACIT (2002) 75 TTJ 448 (Cal ) . This aspect has not been found to be examined by the Assessing Officer or CIT (A). Hence without expressing any opinion on merits on this aspect, we deem it expedient to restore the matter to the file of designated AO. It shall be open to the asses see to place factual matrix before the AO and take such plea for evaluation of the AO. The…

POONAM SABHARWAL,NEW DELHI vs. ITO WARD 28(5), NEW DELHI

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

ITA 88/DEL/2024[2018-19]Status: DisposedITAT Delhi20 Dec 2024AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Sudhir Kumar

For Appellant: Shri Sunil Agarwal, CAFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 234BSection 36(1)Section 438Section 43B

…The accrual of liability towards payment of salary without actual disbursement would not fasten obligation for deposit of employees' contribution in the labour acts per se. as observed by the co-ordinate bench in Kanoi Paper and Industries Ltd vs. ACIT (2002) 75 TTJ 448 (Cal). This aspect has not been found to be examined by the Assessing Officer or CIT(A). Hence, without expressing any opinion on merits of this aspect, we deem it expedient to restore the matter to the file of designated AO and take such plea for evaluation of the AO. The AO shall examine in s aspect and fresh order in accordance with law after g…

EASTMAN CAST AND FORGE LIMITED ,NARAYAN INDUSTRIAL AREA vs. DCIT , NEW DELHI

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

ITA 3617/DEL/2024[2018-19]Status: DisposedITAT Delhi20 Dec 2024AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singhआ.अ.सं/.I.T.A No.3617/Del/2024 िनधा"रणवष"/Assessment Year:2018-19 बनाम Eastman Cast & Forge Limited Dcit Flat No.101, First Floor-1, Vs. Circle 7(1), Community Centre, New Delhi. Narayan Industrial Area, Phase-1, New Delhi. Pan No.Aaace0574E अपीलाथ" Appellant ""यथ"/Respondent

Section 250

BIRD EXECUJET AIRPORT SERVICES PRIVATE LIMITED,NEW DELHI vs. ACIT CIRCLE 4(2), NEW DELHI

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 1017/DEL/2023[2019-20]Status: DisposedITAT Delhi11 Dec 2024AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR

Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 38

…he accrual of liability towards payment of salary without actual disbursement would not fasten obligation for deposits of employees contribution in the labour Acts per se. as observed by the co-ordinate bench in Kanoi Paper and Industries Ltd. vs. ACIT (2002) 75 TTJ 448 (Cal). This aspect has not been found to be examined by the Assessing Officer or CIT (A). Hence without expressing any opinion on merits on this aspect, we deem it expedient to restore the matter to the file of designated AO. It shall be open to the assessee to place factual matrix before the AO and take such plea for evaluation of the AO. The AO…

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