M/s Mahadev Cold Storage v. Jurisdictional AO

43 Taxmann.com 33High Court2014#317 most cited

What is M/s Mahadev Cold Storage v. Jurisdictional AO authority for?

Employees' contributions to welfare funds are an allowable deduction if paid before the due date for filing the income-tax return under section 139(1), even if the payment is made beyond the due date specified by the respective welfare fund Acts, as per the provisions of section 43B.

262

judgments rely on this decision, according to BharatTax’s citation analysis of 372,250 Indian tax judgments — from 2015 to 2026.

Also referred to as

M/s Mahadev Cold Storage · Essae Teraoka · 43 Taxmann.com 33 · employees contribution to PF · welfare funds due date · section 43B · section 36(1)(va) · section 139(1) · allowable deduction · Karnataka High Court · provident fund deduction

Sections most often in play

Section 36(1)(va)Section 139(1)Section 143(1)Section 43BSection 143(1)(a)Section 234BSection 234CSection 2(24)(x)

Issues it is cited on

section 2(c)section 43b(b)section 36(l)section 36(va)employees contribution to pfsection 2(24)(x)clarificatory amendmentsection 36(1)(va)extension of limitationsection 43bsection 2(24)section 43

Judgments citing M/s Mahadev Cold Storage v. Jurisdictional AO

Samay Projects Private Limited, Chennnai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 331/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

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

…to the assessee notwithstanding the fact that the payment was made beyond the due date as per the applicable Acts & Rules governing the welfare funds. 6. One of such case is the decision of Hon’ble Karnataka High Court in the case of Essae Teraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable de…

Benco Thermal Technologies Pvt Ltd, Chennai vs. Asst. Director of Income Tax, Bengaluru

Appeal is allowed

ITA 281/CHNY/2021[2019-20]Status: DisposedITAT Chennai23 Feb 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Yeswanth Kumar (CA)-Ld. DRFor Respondent: Shri P.Sajith Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…to the assessee notwithstanding the fact that the payment was made beyond the due date as per the applicable Acts & Rules governing the welfare funds. 6. One of such case is the decision of Hon’ble Karnataka High Court in the case of Essae Teraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable de…

Sree Ram Constructions, No.77, Ramanuja Nagar, Uppilipalayam Post, Coimbatore vs. DCIT, Coimbatore

The appeal stands allowed in terms of our above order

ITA 273/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

…to the assessee notwithstanding the fact that the payment was made beyond the due date as per the applicable Acts & Rules governing the welfare funds. 6. One of such case is the decision of Hon’ble Karnataka High Court in the case of Essae Teraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable de…

Suresh Productions Entertainment LLP, Chennai vs. DCIT, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 134/CHNY/2021[2018-19]Status: DisposedITAT Chennai23 Feb 2022AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am S.

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

…to the assessee notwithstanding the fact that the payment was made beyond the due date as per the applicable Acts & Rules governing the welfare funds. 6. One of such case is the decision of Hon’ble Karnataka High Court in the case of Essae Teraoka (P.) Ltd. (43 Taxmann.com 33: 04.02.2014). In this decision, the Hon’ble Court distinguished the case law of Hon’ble Gujarat High Court in the case of CIT V/s Gujarat State Road Transport Corpn. (41 Taxmann.com 100; 26.12.2013) and held that employees’ contribution so paid by the assessee before due date of filing of return of income u/s 139(1) would be an allowable de…

Kasthuri Medias Private Limited, Bengaluru vs. The Additional Director of Income Tax, CPC, Bengaluru

In the result, the appeal by the assessee is allowed

ITA 752/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Feb 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2019-20

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT)
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2019-20 Kasthuri Medias Pvt. Ltd., Vs. The Additional Director of No.12, 12/1, First Floor, Income Tax, CPC, Kasturba Road, Bengaluru. Bengaluru– 560 001. PAN: AACCK 8281A APPELLANT RESPONDENT Appellant by : Smt. Suman Lunkar, CA Respondent by : Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.02.2022 Date of Pronouncement : 10.02.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is dir…

C Krishniah Chetty & Sons Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-1(1)(1), Bangalore

In the result, the appeal by the assessee is allowed

ITA 748/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Feb 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2019-20

For Appellant: Shri Sachin Mehta, ARFor Respondent: Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT)
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2019-20 C. Krishnaiah Chetty & Sons Pvt. Ltd., Vs. The Additional Director of No.35, Commercial Street, Income Tax, CPC, / Shivaji Nagar, DCIT, Circle 1(1)(1), Bengaluru– 560 001. Bengaluru. PAN: AAACC 7207Q APPELLANT RESPONDENT Appellant by : Shri Sachin Mehta, AR Respondent by : Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.02.2022 Date of Pronouncement : 10.02.2022 O R D E R Per Chandra Poojari, Accountant Memb…

S & G Lifestyles, Bangalore vs. The Deputy Commissioner of Income Tax, CPC, Bengaluru

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

ITA 745/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Feb 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sridhar, V., ARFor Respondent: Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT)
Section 139Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.744 & 745/Bang/2021 Assessment years: 2018-19 & 2019-20 S & G Lifestyles, Vs. The Deputy Commissioner No.29, Hegdenagar Main Road, of Income Tax, CPC, Thirumenahalli, Yelahanka Hobli, Bengaluru. Bengaluru– 560 064. PAN: ABUFS 4698B APPELLANT RESPONDENT Appellant by : Shri Sridhar, V., AR Respondent by : Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.02.2022 Date of Pronouncement : 10.02.2022 O R D E R Per Bench These appeal…

S & G Lifestyles, Bangalore vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 744/BANG/2021[2018-19]Status: DisposedITAT Bangalore10 Feb 2022AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sridhar, V., ARFor Respondent: Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT)
Section 139Section 139(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.744 & 745/Bang/2021 Assessment years: 2018-19 & 2019-20 S & G Lifestyles, Vs. The Deputy Commissioner No.29, Hegdenagar Main Road, of Income Tax, CPC, Thirumenahalli, Yelahanka Hobli, Bengaluru. Bengaluru– 560 064. PAN: ABUFS 4698B APPELLANT RESPONDENT Appellant by : Shri Sridhar, V., AR Respondent by : Shri Sri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 10.02.2022 Date of Pronouncement : 10.02.2022 O R D E R Per Bench These appeal…

Sri. P. Harshavardhana Reddy, Bengaluru vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 736/BANG/2021[2019-20]Status: DisposedITAT Bangalore09 Feb 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2019-20 Shri. Puttireddi Harshavardhana Reddy, Vs. The Assistant Director Of Income Tax, No.401/4 14Th Main, Venkateshwara Lyt Central Processing Centre, Madiwala, Bengaluru. Bengaluru – 560 068. Pan : Aebpr 8378 D Appellant Respondent Assessee By : Shri. V. Narendra Sharma, Advocate Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 08.02.2022 Date Of Pronouncement : 08.02.2022 O R D E R Per N. V. Vasudevan: V. Vasudevan

For Appellant: Shri. V. Narendra Sharma, AdvocateFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2019-20 Shri. Puttireddi Harshavardhana Reddy, Vs. The Assistant Director of Income Tax, No.401/4 14th Main, Venkateshwara Lyt Central Processing Centre, Madiwala, Bengaluru. Bengaluru – 560 068. PAN : AEBPR 8378 D APPELLANT RESPONDENT Assessee by : Shri. V. Narendra Sharma, Advocate Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 08.02.2022 Date of Pronouncement : 08.02.2022 O R D E R Per N. V. Vasudevan, Vice President…

Devarayapatana Thimmappa Paramesha, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 727/BANG/2021[2018-19]Status: DisposedITAT Bangalore09 Feb 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2018-19 Shri. Devarayapatana Thimmappa Paramesha, Vs. The Deputy Commissioner Of Income No.311, Block B3, Sobha Opal, 39Th Cross, Tax, 18Th Main, Jayanagar 4Th Block, Central Processing Centre, Bengaluru – 560 041. Bengaluru. Pan : Acopp 0450 F Appellant Respondent Assessee By : Shri. Sandeep Chalapathy, Ca Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 08.02.2022 Date Of Pronouncement : 08.02.2022 O R D E R Per N. V. Vasudevan: V. Vasudevan

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2018-19 Shri. Devarayapatana Thimmappa Paramesha, Vs. The Deputy Commissioner of Income No.311, Block B3, Sobha Opal, 39th Cross, Tax, 18th Main, Jayanagar 4th Block, Central Processing Centre, Bengaluru – 560 041. Bengaluru. PAN : ACOPP 0450 F APPELLANT RESPONDENT Assessee by : Shri. Sandeep Chalapathy, CA Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 08.02.2022 Date of Pronouncement : 08.02.2022 O R D E R Per N. V.…

M/S. Enphase Solar Energy Private Limited, Bangalore vs. Assistant Director of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 723/BANG/2021[2019-20]Status: DisposedITAT Bangalore08 Feb 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2019-20 M/S. Enphase Solar Energy Private Limited, Vs. The Assistant Director Of Income 259, 2Nd Main, 6Th Cross, 2Nd Floor, Tax, Indiranagar, Stage 1, Central Processing Centre, Bengaluru – 560 038. Bengaluru. Pan : Aaece 7259 C Appellant Respondent Assessee By : Shri. Suresh Muthukrishnan, Advocate Revenue By : Shri. Sankar Ganesh K, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 08.02.2022 Date Of Pronouncement : 08.02.2022 O R D E R Per N. V. Vasudevan:

For Appellant: Shri. Suresh Muthukrishnan, AdvocateFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 36(1)(a)Section 36(1)(va)Section 40Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2019-20 M/s. Enphase Solar Energy Private Limited, Vs. The Assistant Director of Income 259, 2nd Main, 6th Cross, 2nd Floor, Tax, Indiranagar, Stage 1, Central Processing Centre, Bengaluru – 560 038. Bengaluru. PAN : AAECE 7259 C APPELLANT RESPONDENT Assessee by : Shri. Suresh Muthukrishnan, Advocate Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 08.02.2022 Date of Pronouncement : 08.02.2022 O R D E R Per N. V. Vasudev…

Sri, Ramachandra Naveen, Bangalore vs. The Assistant Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 710/BANG/2021[2019-20]Status: HeardITAT Bangalore07 Feb 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2019-20 Shri. Ramachandra Naveen, Vs. The Assistant Director Of Income Tax, No.4140 Sam Chambers, 80 Feet Road, Central Processing Centre, Girinagar, 4Th Phase, Bengaluru. Bengaluru – 560 085. Pan : Acvpn 6688 E Appellant Respondent Assessee By : Shri. Vijay Kumar, Advocate Revenue By : Shri. Sankar Ganesh, Jcit(Dr)(Itat), Bengaluru. Date Of Hearing : 07.02.2022 Date Of Pronouncement : 07.02.2022 O R D E R Per N. V. Vasudevan: V. Vasudevan

For Appellant: Shri. Vijay Kumar, AdvocateFor Respondent: Shri. Sankar Ganesh, JCIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2019-20 Shri. Ramachandra Naveen, Vs. The Assistant Director of Income Tax, No.4140 Sam Chambers, 80 Feet Road, Central Processing Centre, Girinagar, 4th Phase, Bengaluru. Bengaluru – 560 085. PAN : ACVPN 6688 E APPELLANT RESPONDENT Assessee by : Shri. Vijay Kumar, Advocate Revenue by : Shri. Sankar Ganesh, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 07.02.2022 Date of Pronouncement : 07.02.2022 O R D E R Per N. V. Vasudevan, Vice President : V. Vasude…

Sivan Securities Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 708/BANG/2021[2018-19]Status: DisposedITAT Bangalore07 Feb 2022AY 2018-19

Bench: Shri. Chandra Poojari & Smt. Beena Pillaiassessment Year : 2018-19 M/S. Sivan Securities Pvt. The Deputy Ltd., Commissioner Of No. 23/2, Coffeeday Square, Income Tax, Vittal Mallya Road, Cpc, Bangalore – 560 001. Bangalore. Vs. Pan: Aaccs5138G Appellant Respondent Assessee By : Shri C. Ramesh, Ca : Shri Priyadarshi Mishra, Addl. Revenue By Cit (Dr) Date Of Hearing : 07-02-2022 Date Of Pronouncement : 07-02-2022 Order Per Beena Pillaipresent Appeal By The Assessee Has Been Filed By Assessee Against The Order Dated 21.10.2021 Passed By The Ld.Cit(A)-11, Bangalore Relating To Assessment Year 2018-19 On Following Grounds Of Appeal: “1. The Order Of The Learned Commissioner Of Income Tax (Appeals) Is Opposed To The Facts Of The Case & Law Applicable To It. 2. The Learned Commissioner Of Income Tax (Appeals) Erred In Confirming The Disallowance Of Rs.11,05,657/- Invoking The Provisions Of Section 143(1)(A)(Ii) Of The Act, Holding That The Said Amount Is Assessable Under The Provisions Of Section 36(1)(Va) Of The Act.

For Appellant: Shri C. Ramesh, CA
Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 43B

…Beverages Corporation Ltd (2017) 84 Taxmann.com 185 (SC) iii) Spectrum Consultants India (P) Ltd V. Commissioner of Income Tax, Bengalore-Ill (2013) 34 Taxmann.com 20 (Kar) iv) Essae Teraoka (P) Ltd V. Deputy Commissioner of Income Tax, Circle — 11(3) (2014) 43 Taxmann.com 33 (Kar) v) Commissioner of Income Tax V. ANZ Information Technology (P) Ltd (2010) 189 Taxman 291 (Kar) 6. The learned Commissioner of Income Tax (Appeals) erred in relying on the following decisions from various High Courts ignoring the position of law that, the ratios laid down by Karnataka High Court and Supreme Court prevail and the ratio…

Vishal Enterprises, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeals of the assessee are allowed

ITA 511/BANG/2021[2019-20]Status: HeardITAT Bangalore07 Feb 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.510 and 511/Bang/2021 Assessment Years : 2018-19 and 2019-20 M/s. Vishal Enterprises, Vs. DCIT, No.539, CMH Road, Central Processing Centre, Indiranagar, Bengaluru. Bengaluru – 560 034. PAN : AADFV 3616 Q APPELLANT RESPONDENT Assessee by : Shri. Sandeep Chalapathy, CA Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 07.02.2022 Date of Pronouncement : 07.02.2022 O R D E R Per N. V. Vasudevan, Vice President : V. Vasudevan, Vice Pre…

Vishal Enterprises, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeals of the assessee are allowed

ITA 510/BANG/2021[2018-19]Status: HeardITAT Bangalore07 Feb 2022AY 2018-19

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaran

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.510 and 511/Bang/2021 Assessment Years : 2018-19 and 2019-20 M/s. Vishal Enterprises, Vs. DCIT, No.539, CMH Road, Central Processing Centre, Indiranagar, Bengaluru. Bengaluru – 560 034. PAN : AADFV 3616 Q APPELLANT RESPONDENT Assessee by : Shri. Sandeep Chalapathy, CA Revenue by : Shri. Sankar Ganesh K, JCIT(DR)(ITAT), Bengaluru. Date of hearing : 07.02.2022 Date of Pronouncement : 07.02.2022 O R D E R Per N. V. Vasudevan, Vice President : V. Vasudevan, Vice Pre…

Shree Shyam Designs Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 700/BANG/2021[2019-20]Status: DisposedITAT Bangalore03 Feb 2022AY 2019-20

Bench: Shri N.V. Vasudevan & Shri B. R. Baskaranassessment Year : 2019-20 M/S. Shree Shyam Designs Private Limited, Vs. The Assistant Director Of Income Tax, No.50/1A/514/2/1, Shri Rajarajeshwari Central Processing Centre, Arcade, 2Nd Floor, Outer Ring Road, Bengaluru. Veerannapalya, Nagawara, Bengaluru – 560 045. Pan : Aakcs 8509 D Appellant Respondent Assessee By : Shri. C. A. Madhukeshwar Hegde, Ca Revenue By : Shri. Priyadarshi Mishra, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 03.02.2022 Date Of Pronouncement : 03.02.2022 O R D E R Per N V Vasudevan: V. Vasudevan

For Appellant: Shri. C. A. Madhukeshwar Hegde, CAFor Respondent: Shri. Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER Assessment Year : 2019-20 M/s. Shree Shyam Designs Private Limited, Vs. The Assistant Director of Income Tax, No.50/1A/514/2/1, Shri Rajarajeshwari Central Processing Centre, Arcade, 2nd Floor, Outer Ring Road, Bengaluru. Veerannapalya, Nagawara, Bengaluru – 560 045. PAN : AAKCS 8509 D APPELLANT RESPONDENT Assessee by : Shri. C. A. Madhukeshwar Hegde, CA Revenue by : Shri. Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 03.02.2022 Date of Pronouncem…

Ajith Padival, Bengaluru vs. Deputy Commissioner of Income Tax, Circle 4(3)(1), Represented by Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed

ITA 660/BANG/2021[2018-19]Status: DisposedITAT Bangalore31 Jan 2022AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

For Appellant: Shri Shankar D., CAFor Respondent: Shri K. Sankarganesh, Jt.CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2018-19 Ajith Padival, Vs. The Deputy Commissioner No.257/1-13, Bannerghatta Road, of Income Tax, N S Palya, BTM Layout, Circle 4(3(1) / Bengaluru– 560 076. ADIT, CPC, PAN: ADZPP 5786C Bangalore. APPELLANT RESPONDENT Appellant by : Shri Shankar D., CA Respondent by : Shri K. Sankarganesh, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 31.01.2022 Date of Pronouncement : 31.01.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by the a…

Jayarama Reddy, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal by the assessee is allowed

ITA 657/BANG/2021[2019-20]Status: DisposedITAT Bangalore31 Jan 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2019-20

For Appellant: Shri Shambu Sharma, CAFor Respondent: Shri K. Sankarganesh, Jt.CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2019-20 Jayarama Reddy, Vs. The Deputy Commissioner No.3878/1, Jayarama Reddy Building, of Income Tax, Near Biocon Ltd., Balaji Nagar, CPC, Bangalore. Electronics City Post, Bangalore – 560 100. PAN: ABZPJ 1029Q APPELLANT RESPONDENT Appellant by : Shri Shambu Sharma, CA Respondent by : Shri K. Sankarganesh, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 31.01.2022 Date of Pronouncement : 31.01.2022 O R D E R Per Chandra Poojari, Accountant Member Th…

Thoughtspot India Private Limited, Bengluru vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, the appeal by the assessee is allowed

ITA 493/BANG/2021[2019-20]Status: DisposedITAT Bangalore31 Jan 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2019-20

For Appellant: Shri Shankar D., CAFor Respondent: Shri K. Sankarganesh, Jt.CIT(DR)(ITAT), Bengaluru
Section 139Section 139(1)Section 143Section 143(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year: 2019-20 Thoughtspot India Pvt. Ltd., Vs. The Deputy Commissioner 3rd Floor, Indiqube Qrion, of Income Tax, 24th Main, Garden Layout, Sector 2, Circle 3(1)(1) / HSR Layout, ADIT, CPC, Bengaluru– 560 102. Bangalore. PAN: AAGCT 2626N APPELLANT RESPONDENT Appellant by : Shri Shankar D., CA Respondent by : Shri K. Sankarganesh, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 31.01.2022 Date of Pronouncement : 31.01.2022 O R D E R Per Chandra Poojari, Acco…

Vidhi Clothing Company, Bengaluru vs. The Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 424/BANG/2021[2019-20]Status: DisposedITAT Bangalore05 Jan 2022AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 2019-20

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri Sankarganesh K, JCIT (DR)
Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 234ASection 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment year : 2019-20 Vidhi Clothing Company, Vs. The Dy. Commissioner of Income- No.4, 2nd Cross, Mysore Road, tax (CPC) Opp. Toll Gate, Vinayakanagar, Bengaluru. Bengaluru-560 026. PAN – AAHFV 9512 F ASSESSEE REVENUE Revenue by : Shri Sankarganesh K, JCIT (DR) Assessee by : Smt. Suman Lunkar, CA Date of hearing : 05.01.2022 Date of Pronouncement : 05.01.2022 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is directed against the o…