Kvaverner John Brown Engg. (India) P. Ltd. v. ACIT

305 ITR 103Supreme Court of India2008#1878 most cited

What is Kvaverner John Brown Engg. (India) P. Ltd. v. ACIT authority for?

An intimation issued under Section 143(1)(a) cannot make adjustments for debatable issues that require detailed scrutiny, such as the disallowance of delayed employee contributions to ESI/PF. Appellate authorities also have the power to entertain fresh claims made by an assessee, even if these were not raised in the original or revised return of income.

61

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

Also referred to as

Kvaverner John Brown Engg. (India) P. Ltd. v. ACIT · 305 ITR 103 · Section 143(1)(a) · intimation adjustments · debatable issues · delayed ESI PF contributions · Section 36(1)(va) · Section 43B · appellate authority fresh claim · Goetze India principle · summary assessment scope · employee contribution deduction

Sections most often in play

Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43BSection 143(1)(a)Section 139Section 142Section 143(3)

Issues it is cited on

section 3(b)section 147(1)section 143(1)(a)(iv)section 143(1a)section 43(b)section 143(1)(a)(v)section 143(1)(a)(ii)section 36(1)(iv)section 34(1)(iv)section 36(va)section 43b(b)actual payment basis

Judgments citing Kvaverner John Brown Engg. (India) P. Ltd. v. ACIT

Vishnu Cotton Mills Ltd, 2017-18 vs. AO, Cir.11, Kol, Kolkata

In the result, both the appeals of the assessee stand dismissed

ITA 488/KOL/2023[2017-18]Status: DisposedITAT Kolkata26 Sept 2023AY 2017-18

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.488 & 489/Kol/2023 Assessment Years: 2017-18 & 2018-19 Vishnu Cotton Mills Ltd………...................................................……Appellant Narayanpur, P.O-Rajarhat, Gopalpur, W.B-700136. [Pan: Aabcv0405G] Vs. Ao, Circle-11, Kolkata..................................……........……...…..…..Respondent Appearances By: Shri Chirajit Goswami, Fca, Appeared On Behalf Of The Appellant. Shri P.P. Barman, Addl. Cit- Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : July 03, 2023 Date Of Pronouncing The Order : September 26, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Has Been Preferred By The Assessee Against The Separate Orders Both Dated 29.03.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments. 3. The Issue Raised By The Assessee Has Come To Rest By The Recent Verdict Of The Hon’Ble Supreme Court In Checkmate Services Pvt. Ltd. Vs.

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

…Therefore, in the present case, the law laid down by Hon'ble court is to be regarded as law of land and it was to be presumed that the law was always like that. 11. The case law of Hon'ble Supreme Court in Kvaverner John Brown Engg. (India) P. Ltd. V/s ACIT (305 ITR 103), as referred on behalf of assessee, deal with deduction u/s 80-O for which two interpretations were possible viz. the deduction could be computed at gross value or the same could be computed on net value. The same is not the case here. The action of revenue is in accordance with the law laid down by Hon'ble Supreme Court in the cited decision. I…

Vishash Agarwal, Tinsukia vs. Assistant Commissioner of Income Tax, Circle-1, Dibrugarh

In the result, the appeal of the assessee stand dismissed

ITA 39/GTY/2021[2018-19]Status: DisposedITAT Guwahati20 Sept 2023AY 2018-19

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.39/Gty/2021 Assessment Year: 2018-19 Vishesh Agarwal…………………..……....….........…..........….…… Appellant C/O Assam Pushpak Travel Agency, Makum Road, Tinsukia, Assam – 786170. [Pan: Aghpa7072R] Vs. Acit, Circle-1, Dibrugarh……………..….…..…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Soumendu Sekhar Das, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 20, 2023 Date Of Pronouncing The Order : September 20, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 17.03.2020 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

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

…Therefore, in the present case, the law laid down by Hon'ble court is to be regarded as law of land and it was to be presumed that the law was always like that. 11. The case law of Hon'ble Supreme Court in Kvaverner John Brown Engg. (India) P. Ltd. V/s ACIT (305 ITR 103), as referred on behalf of assessee, deal with deduction u/s 80-O for which two interpretations were possible viz. the deduction could be computed at gross value or the same could be computed on net value. The same is not the case here. The action of revenue is in accordance with the law laid down by Hon'ble Supreme Court in the cited decision. I…

M/S. Add Construction, Guwahati vs. ACIT, Circle -1, Guwahati

In the result, all the captioned appeals of the assessee are dismissed

ITA 14/GTY/2023[2020-21]Status: DisposedITAT Guwahati22 Aug 2023AY 2020-21

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

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

…Therefore, in the present case, the law laid down by Hon'ble court is to be regarded as law of land and it was to be presumed that the law was always like that. 11. The case law of Hon'ble Supreme Court in Kvaverner John Brown Engg. (India) P. Ltd. V/s ACIT (305 ITR 103), as referred on behalf of assessee, deal with deduction u/s 80-O for which two interpretations were possible viz. the deduction could be computed at gross value or the same could be computed on net value. The same is not the case here. The action of revenue is in accordance with the law laid down by Hon'ble Supreme Court in the cited decision. I…

M/S. Add Construction, Guwahati vs. ACIT, Circle -1, Guwahati

In the result, all the captioned appeals of the assessee are dismissed

ITA 13/GTY/2023[2019-20]Status: DisposedITAT Guwahati22 Aug 2023AY 2019-20

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

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

…Therefore, in the present case, the law laid down by Hon'ble court is to be regarded as law of land and it was to be presumed that the law was always like that. 11. The case law of Hon'ble Supreme Court in Kvaverner John Brown Engg. (India) P. Ltd. V/s ACIT (305 ITR 103), as referred on behalf of assessee, deal with deduction u/s 80-O for which two interpretations were possible viz. the deduction could be computed at gross value or the same could be computed on net value. The same is not the case here. The action of revenue is in accordance with the law laid down by Hon'ble Supreme Court in the cited decision. I…

M/S. Add Construction, Guwahati vs. ACIT, Circle -1, Guwahati

In the result, all the captioned appeals of the assessee are dismissed

ITA 12/GTY/2023[2018-19]Status: DisposedITAT Guwahati22 Aug 2023AY 2018-19

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

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

…Therefore, in the present case, the law laid down by Hon'ble court is to be regarded as law of land and it was to be presumed that the law was always like that. 11. The case law of Hon'ble Supreme Court in Kvaverner John Brown Engg. (India) P. Ltd. V/s ACIT (305 ITR 103), as referred on behalf of assessee, deal with deduction u/s 80-O for which two interpretations were possible viz. the deduction could be computed at gross value or the same could be computed on net value. The same is not the case here. The action of revenue is in accordance with the law laid down by Hon'ble Supreme Court in the cited decision. I…

Barron Plastics Pvt Ltd., Mumbai vs. ITO, Ward-4(1)(3), Mumbai

ITA 1381/MUM/2023[2020-21]Status: DisposedITAT Mumbai28 Jul 2023AY 2020-21

Bench: Shri Kuldip Singhassessment Year: 2020-21

For Appellant: Shri Ashok Mehta, A.R. &For Respondent: Shri B. Laxmi Kanth, D.R
Section 143(1)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2020-21 M/s. Barron Plastics Pvt. ITO Ward-4(1)(3), Ltd., Aayakar Bhawan, 3, Narayan Niwas, 10/12, Mumbai, Vs. Jambulwadi, Maharashtra Kalbadevi, Mumbai – 400 002 PAN: AAACB5104B (Appellant) (Respondent) Present for: Assessee by : Shri Ashok Mehta, A.R. & Ms. Vaidehi Mehta, A.R. Revenue by : Shri B. Laxmi Kanth, D.R. Date of Hearing : 11 . 07 . 2023 Date of Pronouncement : 28 . 07 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: The assessee by filing the present appeal, sought…

Srg Earth Resources Pvt. Ltd, Kolkata vs. Asst.DIT, CPC, Bengalure, Kolkata

In the result, appeal of the assessee is dismissed

ITA 287/KOL/2023[2020-21]Status: DisposedITAT Kolkata26 Jul 2023AY 2020-21

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 287/Kol/2023 Assessment Year: 2020-21 Srg Earth Resources Private Limited Asst. Dit, Cpc, Bengaluru 16, Ganesh Chandra Avenue Vs Gandhi House, Dalhousie Kolkata - 700013 [Pan : Aajcs2276A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S. S. Dasgupta, Fca Revenue By : Smt. Ranu Biswas, Addl. Cit D/R सुनवाई क" तारीख/Date Of Hearing : 16/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 26/07/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 10/01/2023, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act”) For The Assessment Year 2020-21. 2. The Sole Issue Involved In This Appeal Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments. 3. The Issue Raised By The Assessee Has Come To Rest By The Recent Verdict Of The Hon’Ble Supreme Court In Checkmate Services Pvt. Ltd. Vs. Cit (2022) 143 Taxmann.Com 178 (Sc) Dated 12.10.2022 Wherein It Has Been Held That “Deduction U/S 36(1)(Va) In Respect Of Delayed Deposit

For Appellant: Shri S. S. Dasgupta, FCAFor Respondent: Smt. Ranu Biswas, Addl. CIT D/R
Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…Therefore, in the present case, the law laid down by Hon'ble court is to be regarded as law of land and it was to be presumed that the law was always like that. 11. The case law of Hon'ble Supreme Court in Kvaverner John Brown Engg. (India) P. Ltd. V/s ACIT (305 ITR 103), as referred on behalf of assessee, deal with deduction u/s 80-O for which two interpretations were possible viz. the deduction could be computed at gross value or the same could be computed on net value. The same is not the case here. The action of revenue is in accordance with the law laid down by Hon'ble Supreme Court in the cited decision. I…

Raja & Mitsu Fashions, Kolkata vs. ADIT, CPC, Bengaluru, Kolkata

In the result, both the appeals of the assessee stand dismissed

ITA 472/KOL/2023[2019-20]Status: HeardITAT Kolkata27 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.471&472/Kol/2023 Assessment Years: 2018-19 & 2019-20 Raja & Mitsu Fashions….…………………................................……Appellant 156A, Lelin Sarani, 5Th Floor, Kolkata-700013. [Pan: Aaefr5072P] Vs. Acit, Cpc, Bengaluru...….…….............……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 27, 2023 Date Of Pronouncing The Order : June 27, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 14.03.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

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

…Therefore, in the present case, the law laid down by Hon'ble court is to be regarded as law of land and it was to be presumed that the law was always like that. 11. The case law of Hon'ble Supreme Court in Kvaverner John Brown Engg. (India) P. Ltd. V/s ACIT (305 ITR 103), as referred on behalf of assessee, deal with deduction u/s 80-O for which two interpretations were possible viz. the deduction could be computed at gross value or the same could be computed on net value. The same is not the case here. The action of revenue is in accordance with the law laid down by Hon'ble Supreme Court in the cited decision. I…

Raja & Mitsu Fashions, Kolkata vs. ADIT, CPC, Bengaluru, Kolkata

In the result, both the appeals of the assessee stand dismissed

ITA 471/KOL/2023[2018-19]Status: HeardITAT Kolkata27 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.471&472/Kol/2023 Assessment Years: 2018-19 & 2019-20 Raja & Mitsu Fashions….…………………................................……Appellant 156A, Lelin Sarani, 5Th Floor, Kolkata-700013. [Pan: Aaefr5072P] Vs. Acit, Cpc, Bengaluru...….…….............……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 27, 2023 Date Of Pronouncing The Order : June 27, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 14.03.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

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

…Therefore, in the present case, the law laid down by Hon'ble court is to be regarded as law of land and it was to be presumed that the law was always like that. 11. The case law of Hon'ble Supreme Court in Kvaverner John Brown Engg. (India) P. Ltd. V/s ACIT (305 ITR 103), as referred on behalf of assessee, deal with deduction u/s 80-O for which two interpretations were possible viz. the deduction could be computed at gross value or the same could be computed on net value. The same is not the case here. The action of revenue is in accordance with the law laid down by Hon'ble Supreme Court in the cited decision. I…

Dalmia Laminators Ltd, Kolkata vs. DCIT, Cir-7(1), Kolkata

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

ITA 187/KOL/2023[2019-20]Status: DisposedITAT Kolkata26 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.187/Kol/2023 Assessment Year: 2019-20 Dalmia Laminators Ltd.…………………................................……Appellant 130, Cotton Street, Burra Bazar, Kolkata-700007. [Pan: Aabcd1748C] Vs. Dcit, Circle-7(1), Kolkata….…….............……........……...…..…..Respondent Appearances By: Shri N. S. Saini & Priyanka Salarpuria, Ar, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : May 02, 2023 Date Of Pronouncing The Order : June 26, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 09.1.2023 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Agitated Against The Disallowance Made By The Assessing Officer/Cpc On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments. 3. The Issue Raised By The Assessee Has Come To Rest By The Recent Verdict Of The Hon’Ble Supreme Court In Checkmate Services Pvt. Ltd. Vs.

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

…to be regarded as law of land and it was to be presumed that the law was always like that. I.T.A No.187/Kol/2023 Assessment year: 2019-20 Dalmia Laminators Ltd 11. The case law of Hon'ble Supreme Court in Kvaverner John Brown Engg. (India) P. Ltd. V/s ACIT (305 ITR 103), as referred on behalf of assessee, deal with deduction u/s 80-O for which two interpretations were possible viz. the deduction could be computed at gross value or the same could be computed on net value. The same is not the case here. The action of revenue is in accordance with the law laid down by Hon'ble Supreme Court in the cited decision. I…

Siddhi Vinayaka Graphics Pvt. Ltd., Kolkata vs. A.D.I.T., CPC, Bengaluru / I.T.O., Circle - 7(2), Kolkata

In the result, the appeal of the assessee stands dismissed

ITA 143/KOL/2023[2019-2020]Status: DisposedITAT Kolkata23 Jun 2023AY 2019-2020

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2019-20

For Appellant: Shri P. R. Kothari, FCAFor Respondent: Shri P. P. Barman, Addl. CIT, Sr. DR
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…Therefore, in the present case, the law laid down by Hon'ble court is to be regarded as law of land and it was to be presumed that the law was always like that. 11. The case law of Hon'ble Supreme Court in Kvaverner John Brown Engg. (India) P. Ltd. V/s ACIT (305 ITR 103), as referred on behalf of assessee, deal with deduction u/s 80-O for which two interpretations were possible viz. the deduction could be computed at gross value or the same could be computed on net value. The same is not the case here. The action of revenue is in accor- dance with the law laid down by Hon'ble Supreme Court in the cited decision.…

Hemendra Nath Deka, Guwahati vs. Assistant Commissioner of Income Tax, CPC, Bengaluru

In the result, both the captioned appeals of the assessee stand dismissed

ITA 6/GTY/2022[2019-20]Status: DisposedITAT Guwahati05 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka…………....…………....….........…..........….…… Appellant House No.6, Dolphin Security & Advertising, Kamakhya Temple Road, Kamakhya Gate, Guwahati-781009, Kamrup, Assam. [Pan: Ajupd3564F] Vs. Acit, Cpc, Bengaluru (Ito, Ward-1(2), Guwahati)…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N. T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 05, 2023 Date Of Pronouncing The Order : June 05, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 09.12.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole & Common Issue Involved In Both The Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

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

…Therefore, in the present case, the law laid down by Hon'ble court is to be regarded as law of land and it was to be presumed that the law was always like that. 11. The case law of Hon'ble Supreme Court in Kvaverner John Brown Engg. (India) P. Ltd. V/s ACIT (305 ITR 103), as referred on behalf of assessee, deal with deduction u/s 80-O for which two interpretations were possible viz. the deduction could be computed at gross value or the same could be computed on net value. The same is not the case here. The action of revenue is in accordance with the law laid down by Hon'ble Supreme Court in the cited decision. I…

Hemendra Nath Deka, Guwahati vs. Assistant Commissioner of Income Tax, CPC, Bengaluru

In the result, both the captioned appeals of the assessee stand dismissed

ITA 5/GTY/2022[2018-19]Status: DisposedITAT Guwahati05 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka…………....…………....….........…..........….…… Appellant House No.6, Dolphin Security & Advertising, Kamakhya Temple Road, Kamakhya Gate, Guwahati-781009, Kamrup, Assam. [Pan: Ajupd3564F] Vs. Acit, Cpc, Bengaluru (Ito, Ward-1(2), Guwahati)…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N. T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 05, 2023 Date Of Pronouncing The Order : June 05, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 09.12.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole & Common Issue Involved In Both The Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

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

…Therefore, in the present case, the law laid down by Hon'ble court is to be regarded as law of land and it was to be presumed that the law was always like that. 11. The case law of Hon'ble Supreme Court in Kvaverner John Brown Engg. (India) P. Ltd. V/s ACIT (305 ITR 103), as referred on behalf of assessee, deal with deduction u/s 80-O for which two interpretations were possible viz. the deduction could be computed at gross value or the same could be computed on net value. The same is not the case here. The action of revenue is in accordance with the law laid down by Hon'ble Supreme Court in the cited decision. I…

Laxman Nainani, Kota vs. ACIT/DCIT, Central Circle, Jaipur

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

ITA 21/JPR/2023[2019-20]Status: DisposedITAT Jaipur02 Jun 2023AY 2019-20

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Devang Gargieya, CAFor Respondent: Smt. Manisha Choudhary, Addl.CIT
Section 139Section 143(1)Section 143(1)(a)Section 234ASection 36(1)(va)Section 37(1)Section 43B

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 21/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2019-20 Shri Laxman Nainani cuke The ACIT Vs. Prop: M/s. Nainani Medico Central Circle Rampura, Kota Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGPH 9024 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Devang Gargieya, CA jktLo dh vksjls@Revenue by: Smt. Manisha C…

First Choice Ready Mix, Kolkata vs. I.T.O., Ward-50(2), Kolkata

In the result, both the appeals of the assessees stand dismissed

ITA 612/KOL/2022[2018-2019]Status: DisposedITAT Kolkata18 May 2023AY 2018-2019

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.612/Kol/2022 Assessment Year: 2018-19 First Choice Ready Mix................................................................……Appellant R No.2A&B, 2Nd Floor, Anandpur Sarachi Tower, E M Byepass Road, East Kolkata Township, Kolkata-700107. [Pan: Aadff9917A] Vs. Ito, Ward-50(2), Kolkata...........................……........……...…..…..Respondent Appearances By: Shri Vigyaneshward Nath Datta, Advocate, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. I.T.A No.591/Kol/2022 Assessment Year: 2018-19 Pratap Kundu...............................................................................……Appellant Jogipara, Bankura, P.O & Dist-Bankura, Pin-722101. [Pan: Amupk9918R] Vs. Ito, Ward-3(1), Bankura...........................……........……...…..…..Respondent Appearances By: Shri D. K. Sen, Ar, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 21, 2023 Date Of Pronouncing The Order : May 18, 2023

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

…Therefore, in the present case, the law laid down by Hon'ble court is to be regarded as law of land and it was to be presumed that the law was always like that. 11. The case law of Hon'ble Supreme Court in Kvaverner John Brown Engg. (India) P. Ltd. V/s ACIT (305 ITR 103), as referred on behalf of assessee, deal with deduction u/s 80-O for which two interpretations were possible viz. the deduction could be computed at gross value or the same could be computed on net value. The same is not the case here. The action of revenue is in accordance with the law laid down by Hon'ble Supreme Court in the cited decision. I…

Pratap Kundu, Bankura Jogipara vs. Income Tax Officer, Ward-3(1), Bankura

In the result, both the appeals of the assessees stand dismissed

ITA 591/KOL/2022[2018-2019]Status: DisposedITAT Kolkata18 May 2023AY 2018-2019

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.612/Kol/2022 Assessment Year: 2018-19 First Choice Ready Mix................................................................……Appellant R No.2A&B, 2Nd Floor, Anandpur Sarachi Tower, E M Byepass Road, East Kolkata Township, Kolkata-700107. [Pan: Aadff9917A] Vs. Ito, Ward-50(2), Kolkata...........................……........……...…..…..Respondent Appearances By: Shri Vigyaneshward Nath Datta, Advocate, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. I.T.A No.591/Kol/2022 Assessment Year: 2018-19 Pratap Kundu...............................................................................……Appellant Jogipara, Bankura, P.O & Dist-Bankura, Pin-722101. [Pan: Amupk9918R] Vs. Ito, Ward-3(1), Bankura...........................……........……...…..…..Respondent Appearances By: Shri D. K. Sen, Ar, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 21, 2023 Date Of Pronouncing The Order : May 18, 2023

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

…Therefore, in the present case, the law laid down by Hon'ble court is to be regarded as law of land and it was to be presumed that the law was always like that. 11. The case law of Hon'ble Supreme Court in Kvaverner John Brown Engg. (India) P. Ltd. V/s ACIT (305 ITR 103), as referred on behalf of assessee, deal with deduction u/s 80-O for which two interpretations were possible viz. the deduction could be computed at gross value or the same could be computed on net value. The same is not the case here. The action of revenue is in accordance with the law laid down by Hon'ble Supreme Court in the cited decision. I…

Siddhi Vinayaka Graphics Pvt., Kolkata vs. A.D.I.T., CPC, Bengaluru/ACIT, Circle - 7(2), Kolkata

In the result, the appeal of the assessee stands dismissed

ITA 61/KOL/2023[2020-2021]Status: DisposedITAT Kolkata16 May 2023AY 2020-2021

Bench: Shri Sanjay Gargi.T.A No.61/Kol/2023 Assessment Year: 2020-21 Siddhi Vinayaka Graphics Pvt. Ltd.................................................……Appellant 58/5B, B.T. Road, Kolkata-700002 [Pan: Aakcs3206R] Vs. Adit, Cpc, Bengaluru/ Acit, Circle-7(2), Kolkata….…...................……........……...…..…..Respondent Appearances By: Shri P. R. Kothari, Fca, Appeared On Behalf Of The Appellant. Smt. Ranu Biswas, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 13, 2023 Date Of Pronouncing The Order : May 16, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 30.11.2022 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “For That On Facts & Circumstances Of The Case & In Law, The Ld. Commissioner Of Income Tax(Appeals), Nfac Erred In Sustaining The Addition On Account Of Alleged Late Deposit Of Employee’S Contribution To Pf/Esi Etc. To The Extent Of Rs.792872/- Made By The Ld. Assessing Officer In Summary Assessment.”

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 250Section 36(1)(va)Section 43B

…Therefore, in the present case, the law laid down by Hon'ble court is to be regarded as law of land and it was to be presumed that the law was always like that. 11. The case law of Hon'ble Supreme Court in Kvaverner John Brown Engg. (India) P. Ltd. V/s ACIT (305 ITR 103), as referred on behalf of assessee, deal with deduction u/s 80-O for which two interpretations were possible viz. the deduction could be computed at gross value or the same could be computed on net value. The same is not the case here. The action of revenue is in accordance with the law laid down by Hon'ble Supreme Court in the cited decision. I…

Nepal Chandra Dey, Ranchi vs. Assitant /Deputy Commissioner of Income Tax, Circle-1, Ranchi

In the result, the appeal of the assessee stands dismissed

ITA 63/RAN/2022[2018-19]Status: DisposedITAT Ranchi15 May 2023AY 2018-19

Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.63/Ran/2022 Assessment Year: 2018-19 Nepal Chandra Dey.……....…...………………......................……...…..….. Appellant 58, Tatisilwai, Gandhi Nagar, Ranchi – 835103. [Pan: Agrpd0835D] Vs. Acit/Dcit, Circle-1, Ranchi.…..…..………..…….……….…………….. Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 02, 2023 Date Of Pronouncing The Order : May 15, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 15.06.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

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

…to be regarded as law of land and it was to be presumed that the law was always like that. 15 I.T.A. No.63/Ran/2022 Assessment Year: 2018-19 Nepal Chandra Dey 11. The case law of Hon'ble Supreme Court in Kvaverner John Brown Engg. (India) P. Ltd. V/s ACIT (305 ITR 103), as referred on behalf of assessee, deal with deduction u/s 80-O for which two interpretations were possible viz. the deduction could be computed at gross value or the same could be computed on net value. The same is not the case here. The action of revenue is in accordance with the law laid down by Hon'ble Supreme Court in the cited decision. I…

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…