M/s. Electrical India v. ADIT

147 Taxmann.com 470Reported decision2023#16754 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2023 to 2024.

Judgments citing M/s. Electrical India v. ADIT

Guardian India Operations Private Limited, Chennai vs. PCIT 1, Chennai

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

ITA 842/CHNY/2024[2017-18]Status: DisposedITAT Chennai07 Aug 2024AY 2017-18

Bench: HON’BLE SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R. RAGHUNATHA (Accountant Member)

For Appellant: Shri. Ashik ShahFor Respondent: Shri. V. Nandakumar, IRS,CIT
Section 143(1)Section 143(2)Section 143(3)Section 263

…आयकर अपील"य अ"धकरण, बी, "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय "ी मनु कुमार "ग"र, "या"यक सद"य एवं "ी एस.आर. रघुनाथा, लेखा सद"य के सम" BEFORE HON’BLE SHRI MANU KUMAR GIRI, JM AND SHRI S.R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.842/CHNY/2024 िनधा"रण वष"/Assessment Year: 2017-2018. M/s. Guardian India Operations The Principal Commissioner of Private Limited, Vs. Income Tax -1, Module No.0506, Chennai. Tidel Park, D Block No.4, Rajiv Gandhi Salai, Taramani, Chennai 600 113. PAN: AABCD 4649J (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Shr…

Mallappa Suresh, Hosur vs. ITO, Ward-1, Hosur

In the result, appeals filed by the assessee for assessment years 2018-19, 2019-20 & 2020-21 are dismissed

ITA 415/CHNY/2023[202-21]Status: DisposedITAT Chennai25 Sept 2023

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकर अपील सं./Ita Nos.: 413, 414 & 415/Chny/2023 िनधा"रण वष" / Assessment Years: 2018-19, 2019-20 & 2020-21 Mallappa Suresh, Income Tax Office, No.2/103, Suresh Contractors, V. Ward-I, Kappukal Village, Hosur. Nagonda Palli (Post), Hosur 635 110. [Pan: Cixps-0807-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : None : Shri. D. Hema Bhupal. Jcit ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 25.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 25.09.2023

For Appellant: None
Section 139(1)Section 143(1)Section 36(1)(va)Section 40

…of belated payment of employees’ contribution to PF & ESI is a debatable issued which cannot be disallowed while processing return of income u/s. 143(1) of the Act. We find that the coordinate bench of ITAT in the case of M/s. Electrical India Vs ADIT [2023] 147 Taxmann.com 470, had considered an identical issue and held that the amendment made w.e.f. 01.04.2021 by insertion of words ‘increase in income’ would have no impact on such disallowance, since it was only a disallowance of expenditure and revenue is very well entitled to make such an adjustment u/s. 143(1)(a)(iv) of the Act. The Tribunal further held th…

Mallappa Suresh, Hosur vs. ITO, Ward-1, Hosur

In the result, appeals filed by the assessee for assessment years 2018-19, 2019-20 & 2020-21 are dismissed

ITA 414/CHNY/2023[2019-20]Status: DisposedITAT Chennai25 Sept 2023AY 2019-20

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकर अपील सं./Ita Nos.: 413, 414 & 415/Chny/2023 िनधा"रण वष" / Assessment Years: 2018-19, 2019-20 & 2020-21 Mallappa Suresh, Income Tax Office, No.2/103, Suresh Contractors, V. Ward-I, Kappukal Village, Hosur. Nagonda Palli (Post), Hosur 635 110. [Pan: Cixps-0807-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : None : Shri. D. Hema Bhupal. Jcit ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 25.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 25.09.2023

For Appellant: None
Section 139(1)Section 143(1)Section 36(1)(va)Section 40

…of belated payment of employees’ contribution to PF & ESI is a debatable issued which cannot be disallowed while processing return of income u/s. 143(1) of the Act. We find that the coordinate bench of ITAT in the case of M/s. Electrical India Vs ADIT [2023] 147 Taxmann.com 470, had considered an identical issue and held that the amendment made w.e.f. 01.04.2021 by insertion of words ‘increase in income’ would have no impact on such disallowance, since it was only a disallowance of expenditure and revenue is very well entitled to make such an adjustment u/s. 143(1)(a)(iv) of the Act. The Tribunal further held th…

Mallappa Suresh, Hosur vs. ITO, Ward-1, Hosur

In the result, appeals filed by the assessee for assessment years 2018-19, 2019-20 & 2020-21 are dismissed

ITA 413/CHNY/2023[2018-19]Status: DisposedITAT Chennai25 Sept 2023AY 2018-19

Bench: Shri Manjunatha. G, Hon’Ble & Shri Manomohan Das, Hon’Bleआयकर अपील सं./Ita Nos.: 413, 414 & 415/Chny/2023 िनधा"रण वष" / Assessment Years: 2018-19, 2019-20 & 2020-21 Mallappa Suresh, Income Tax Office, No.2/103, Suresh Contractors, V. Ward-I, Kappukal Village, Hosur. Nagonda Palli (Post), Hosur 635 110. [Pan: Cixps-0807-A] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : None : Shri. D. Hema Bhupal. Jcit ""यथ" क" ओर से/Respondent By सुनवाई क" तारीख/Date Of Hearing : 25.09.2023 घोषणा क" तारीख/Date Of Pronouncement : 25.09.2023

For Appellant: None
Section 139(1)Section 143(1)Section 36(1)(va)Section 40

…of belated payment of employees’ contribution to PF & ESI is a debatable issued which cannot be disallowed while processing return of income u/s. 143(1) of the Act. We find that the coordinate bench of ITAT in the case of M/s. Electrical India Vs ADIT [2023] 147 Taxmann.com 470, had considered an identical issue and held that the amendment made w.e.f. 01.04.2021 by insertion of words ‘increase in income’ would have no impact on such disallowance, since it was only a disallowance of expenditure and revenue is very well entitled to make such an adjustment u/s. 143(1)(a)(iv) of the Act. The Tribunal further held th…

Cotton Blossom (India) Private Limited, Tirupur vs. ITO, Circle-2, Tiruppur

In the result, appeal filed by the assessee is dismissed

ITA 681/CHNY/2023[2018-19]Status: DisposedITAT Chennai26 Jun 2023AY 2018-19

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.681/Chny/2023 िनधा"रण वष" /Assessment Year: 2018-19 M/S.Cotton Blossom (India) Pvt. Ltd., V. The Income Tax Officer, Shed No.189, Tekic Tea Nagar, Circle-2, Sidco, Mudalipalayam, Tirupur. Tirupur.

For Respondent: Mr. AR.V.Sreenivasan
Section 143(1)Section 36(1)(va)

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा .जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.681/Chny/2023 िनधा"रण वष" /Assessment Year: 2018-19 M/s.Cotton Blossom (India) Pvt. Ltd., v. The Income Tax Officer, Shed No.189, TEKIC Tea Nagar, Circle-2, SIDCO, Mudalipalayam, Tirupur. Tirupur. [PAN: AACCC 5046 R] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by None ""यथ" क" ओर से /Respondent b…

M/s. Electrical India v. ADIT (147 Taxmann.com 470) — Cited in 5 Judgments | BharatTax