Which sections of the Income Tax Act does M/s Mahadev Cold Storage v. Jurisdictional AO come up under?

It is most often cited in judgments turning on Section 36(1)(va), Section 139(1), Section 143(1), Section 43B, Section 143(1)(a), Section 234B.

M/s Mahadev Cold Storage v. Jurisdictional AO

Q: How many judgments cite M/s Mahadev Cold Storage v. Jurisdictional AO?

262 judgments on BharatTax cite M/s Mahadev Cold Storage v. Jurisdictional AO (43 Taxmann.com 33), spanning 2015 to 2026.

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 43B Section 143(1)(a)Section 234B Section 234C Section 2(24)(x)

Issues it is cited on

section 2(c)section 43b(b)section 36(l)section 36(va)employees contribution to pf section 2(24)(x)clarificatory amendment section 36(1)(va)extension of limitation section 43b section 2(24)section 43

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

Pachouli Wellness Clinic LLP, New Delhi vs. Income Tax Officer, Ward 23(3), New Delhi

In the result, all the three appeals filed by the assessees are allowed for statistical purposes

ITA 999/DEL/2021[2019-20]Status: DisposedITAT Delhi25 Nov 2021AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Anadee Nath Misshra

For Appellant: Shri Ashok Khandelwal, CAFor Respondent: Shri Om Prakash, Sr. DR

Section 1Section 143(1)Section 143(1)(a)Section 143(2)Section 154Section 250Section 36Section 36(1)(va)Section 43B

…ITA Nos.- 999, 1000 and 1011/Del/2021 Global Groupware Solution Ltd. and others IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘SMC’: NEW DELHI) (THROUGH VIDEO CONFERENCING) BEFORE Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA No:- 999/Del/2021 (Assessment Year: 2019-20) Pachouli Wellness Clinic Income Tax Officer, LLP, Vs. Ward 23(3), New Delhi. New Delhi. APPELLANT RESPONDENT PAN No: AATFP2489F Assessee By : Shri Ashok Khandelwal, CA Revenue By : Shri Om Prakash, Sr. DR ITA No:- 1000/Del/2021 (Assessment Year: 2019-20) Global Groupware Solutions Income Tax Of…

Naveen Kumar, Gurgaon vs. ITO, Ward-1(5), Gurgaon

In the result, all the three appeals filed by the assessees are allowed for statistical purposes

ITA 1011/DEL/2021[2018-19]Status: DisposedITAT Delhi25 Nov 2021AY 2018-19

Bench: Ms. Suchitra Kamble & Shri Anadee Nath Misshra

For Appellant: Shri Ashok Khandelwal, CAFor Respondent: Shri Om Prakash, Sr. DR

Section 1Section 143(1)Section 143(1)(a)Section 143(2)Section 154Section 250Section 36Section 36(1)(va)Section 43B

Global Groupware Solutions Limited, Gurgaon vs. Income Tax Officer, Ward 10(1), New Delhi, C. R. Building, I. P. Estate, New Delhi-110002

In the result, all the three appeals filed by the assessees are allowed for statistical purposes

ITA 1000/DEL/2021[2019-20]Status: DisposedITAT Delhi25 Nov 2021AY 2019-20

Bench: Ms. Suchitra Kamble & Shri Anadee Nath Misshra

For Appellant: Shri Ashok Khandelwal, CAFor Respondent: Shri Om Prakash, Sr. DR

Section 1Section 143(1)Section 143(1)(a)Section 143(2)Section 154Section 250Section 36Section 36(1)(va)Section 43B

Arco Lab Private Limited, Bangalore vs. The Assistant Director of Income Tax, CPC, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 455/BANG/2021[2019-20]Status: DisposedITAT Bangalore16 Nov 2021AY 2019-20

Bench: Shri Chandra Poojariandshri George George Kassessment Year : 2019-20

For Appellant: Shri Padamchand Khincha, C.AFor Respondent: Smt. Priyadarshini Besaganni, JCIT (DR)

Section 139(1)Section 143Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ANDSHRI GEORGE GEORGE K, JUDICIAL MEMBER Assessment year : 2019-20 The Asst. Director of Income-tax, Vs. M/s Arco Lab Pvt. Ltd., CPC. 154/11, Strides House, Bilekahalli, Banerghatta Road, Bengaluru-560 076. PAN – AARCA 2122 M REVENUE ASSESSEE Revenue by : Smt. Priyadarshini Besaganni, JCIT (DR) Assessee by : Shri Padamchand Khincha, C.A Date of hearing : 16.11.2021 Date of Pronouncement : 16.11.2021 O R D E R Per Chandra Poojari, Accountant Member This appeal by the assessee is directed against the order…

Dentspro India Private Limited, Bagalore vs. Assistant Commissioner of Income Tax, Circle-2(1)(2), Bangalore

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

ITA 423/BANG/2021[2019-20]Status: DisposedITAT Bangalore12 Nov 2021AY 2019-20

Bench: Shri B. R. Baskaran & Smt. Beena Pillaiassessmentyear: 2019-20

For Appellant: Shri Raghavendra Chakraborthy, A.RFor Respondent: Smt. Priyadarshini Besagani, D.R

Section 143(1)Section 2Section 36Section 36(1)(va)Section 43B

…ITA No.423/Bang/2021 Dentspro India Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’BENCH: BANGALORE BEFORE SHRI B. R. BASKARAN, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER AssessmentYear: 2019-20 Dentspro India Private Limited No.3355/1, K.R. Road Banashankari 2nd Stage ACIT Circle-2(1)(2) Vs. Bangalore 560 070 Bangalore PAN NO :AAECD2677H APPELLANT RESPONDENT Appellant by : Shri Raghavendra Chakraborthy, A.R. Respondent by : Smt. Priyadarshini Besagani, D.R. Date of Hearing : 09.11.2021 Date of Pronouncement : 12.11.2021 O R D E R PER B.R. BASKARAN, ACCOUNTANT MEMBER:…

Bhagawanji Harish, Bangalore vs. Deputy Commissioner of Income Tax, Centralized Processing Centre, Bangalore

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

ITA 380/BANG/2021[2019-20]Status: DisposedITAT Bangalore12 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevan

For Appellant: Shri. Karan Ganna, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT ITA Nos.379 and 380/Bang/2021 Assessment Years : 2018-19 and 2019-20 SP Nos.84 and 85/Bang/2021 (in ITA Nos.379 and 380/Bang/2021) Assessment Years : 2018-19 and 2019-20 Shri Bhagawanji Harish, Vs. DCIT, No.12, 2nd Cross, Gandhinagar, Central Processing Centre, Bengaluru – 560 009. Bengaluru. PAN : AACPH 9005 L Assessee by : Shri. Karan Ganna, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 11.11.2021 Date of Pronouncement : .11.2021 O R D E R Per N. V. Vasude…

Bhagawanji Harish, Bangalore vs. Deputy Commissioner of Income Tax, Centralized Processing Centre, Bangalore

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

ITA 379/BANG/2021[2018-19]Status: DisposedITAT Bangalore12 Nov 2021AY 2018-19

Bench: Shri N.V. Vasudevan

For Appellant: Shri. Karan Ganna, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

Mssv & Co., Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 429/BANG/2021[2019-20]Status: DisposedITAT Bangalore11 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri Chandra Poojari

For Appellant: Shri. V. Srinivasan, AdvocateFor 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 PRESIDENTAND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.428 and 429/Bang/2021 Assessment Years : 2018-19 and 2019-20 M/s. MSSV & Co., Vs. DCIT, No.63/2, 2nd Floor, Above Canara Central Processing Centre, Bank, Railway Parallel Road, Bengaluru. Kumara Park West, Bengaluru – 560 020. PAN : AABFM 1529 R Assessee by : Shri. V. Srinivasan, Advocate Revenue by : Shri. Priyadarshi Mishra, Addl. CIT(DR)(ITAT), Bengaluru Date of hearing : 11.11.2021 Date of Pronouncement : 11.11.2021 O R D E R Per N. V. Vasudevan, Vice Pr…

Mssv & Co., Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

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

ITA 428/BANG/2021[2018-19]Status: DisposedITAT Bangalore11 Nov 2021AY 2018-19

Bench: Shri N.V. Vasudevanand Shri Chandra Poojari

For Appellant: Shri. V. Srinivasan, AdvocateFor 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

M/S. Saysoft Tech Services Private Limited, Bangalore vs. The Assistant Commissioner of Income Tax (CPC), Bangalore

In the result, appeal of the assessee is allowed

ITA 452/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 M/S. Saysoft Tech Services Private Limited, Vs. Acit, No.38, First Floor, 12Th Main, 27Th Cross, Central Processing Centre, Jayanagar, 4Th Block, Bengaluru. Bengaluru – 560 011. Pan : Aaocs 3596 M Assessee By : Shri. K. Yathish, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 10.11.2021 Date Of Pronouncement : 10.11.2021 O R D E R Er N. V. Vasudevanthis Is An Appeal Filed By The Assessee Against Order Dated 28.07.2021 Of Cit(A) National Faceless Appeal Centre (Nfac), Delhi, Relating To Assessment Year 2019-20. 2. The Assessee Is A Private Limited Company. The Assesse Filed Return Of Income For Ay 2019-20 Declaring Total Income Of Rs.29,41,390/-. In An Intimation Dated 07.05.2020 Issued U/S.143(1) Of The Act, The Centralized Processing Centre (Cpc) Added A Sum Of Rs. 12,98,450/- Representing Employees’ Share Of Contribution To Esi To The Extent Not Paid On Or Before The Due Date As Mentioned In Sec 36(1)(Va) Of The Income Tax Act 1961. Page 2 Of 6

For Appellant: Shri. K. Yathish, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Saysoft Tech Services Private Limited, Vs. ACIT, No.38, First Floor, 12th Main, 27th Cross, Central Processing Centre, Jayanagar, 4th Block, Bengaluru. Bengaluru – 560 011. PAN : AAOCS 3596 M Assessee by : Shri. K. Yathish, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 10.11.2021 Date of Pronouncement : 10.11.2021 O R D E R er N. V. Vasudevan, Vice President This is an appeal filed by the assessee against order dated 28.07.2021 of C…

M/S. Sterling Urban Developments Private Limited, Bengaluru vs. The Deputy Commissioner of Income Tax, Circle-6(1)(2), Bangalore

In the result, appeal of the assessee is allowed

ITA 450/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanassessment Year : 2019-20 M/S. Sterling Urban Developments Private Limited, Vs. Dcit, 8, Level – 5 – Prestige Nebula, Circle – 6(1)(2), Cubbon Road, Bengaluru. Opp To It Office Building, Bengaluru – 560 001. Pan : Aaacf 9183 C Assessee By : Smt. Sunaina Bhatia, Ca Revenue By : Shri. Ganesh R. Ghale, Standing Counsel For The Department Date Of Hearing : 10.11.2021 Date Of Pronouncement : 10.11.2021 O R D E R

For Appellant: Smt. Sunaina Bhatia, CAFor Respondent: Shri. Ganesh R. Ghale, Standing Counsel for the Department

Section 139Section 139(1)Section 143(1)Section 154Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT Assessment Year : 2019-20 M/s. Sterling Urban Developments Private Limited, Vs. DCIT, 8, Level – 5 – Prestige Nebula, Circle – 6(1)(2), Cubbon Road, Bengaluru. Opp to IT Office Building, Bengaluru – 560 001. PAN : AAACF 9183 C Assessee by : Smt. Sunaina Bhatia, CA Revenue by : Shri. Ganesh R. Ghale, Standing Counsel for the Department Date of hearing : 10.11.2021 Date of Pronouncement : 10.11.2021 O R D E R Per N. V. Vasudevan, Vice President This is an appeal filed by the assessee against the order dated 0…

Sonicwall Technology Systems India Private Limited ( Formerly Known As Dell Software India Private Limited), Bengaluru vs. Income Tax Officer (International Taxation), Ward-1(2), Bengaluru

In the result, appeal of the assessee is allowed

ITA 419/BANG/2021[2019-20]Status: DisposedITAT Bangalore10 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri Chandra Poojariassessment Year : 2019-20 M/S. Sonicwall Technology Systems India Vs. Ito, Private Limited Ward International Taxation – 1(2), (Formerly Known As Dell Software India Pvt. Ltd.,) Bengaluru. Embassy Tech Village 3Rd & 4Th Floor, Block-F, Devarabisanahalli, Varthur Hobli, Bengaluru – 560 103. Pan : Aaacq 1441 N Assessee By : Smt. Tanmayee Rajkumar, Advocate Revenue By : Shri. Priyadarshi Mishra, Additional Cit(Dr)(Itat), Bengaluru Date Of Hearing : 08.11.2021 Date Of Pronouncement : 10.11.2021 O R D E R

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru

Section 13Section 139Section 139(1)Section 154Section 2Section 28Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year : 2019-20 M/s. Sonicwall Technology Systems India Vs. ITO, Private Limited Ward International Taxation – 1(2), (formerly known as Dell Software India Pvt. Ltd.,) Bengaluru. Embassy Tech Village 3rd and 4th Floor, Block-F, Devarabisanahalli, Varthur Hobli, Bengaluru – 560 103. PAN : AAACQ 1441 N Assessee by : Smt. Tanmayee Rajkumar, Advocate Revenue by : Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 08.11.2021 Date of Pron…

Everestims Technologies Private Limited, Bangalore vs. DCIT, CPC, Bangalore

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

ITA 408/BANG/2021[2019-20]Status: DisposedITAT Bangalore09 Nov 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri B. R. Baskaran

For Appellant: Shri. Shambu Sharma, CAFor Respondent: Shri. Priyadarshi Mishra, Additional 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 PRESIDENTAND SHRI B. R. BASKARAN, ACCOUNTANT MEMBER ITA Nos.407, 408/Bang/2021 Assessment Years : 2018-19, 2019-20 M/s. Everestims Technologies Private Vs. DCIT, Limited, Central Processing Centre, Site No.14, PID No.57-166-14, Bengaluru. Axis One 4, 3rd Floor 15th Cross, 100 Feet Ring Road, 4th Phase, JP Nagar, Bengaluru – 560 078. PAN : AAECE 6095 N Assessee by : Shri. Shambu Sharma, CA Revenue by : Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 02.11.2021 Date of Pronouncement : 09.11.2…

Everestims Technologies Private Limited, Bangalore vs. DCIT, CPC, Bangalore

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

ITA 407/BANG/2021[2018-19]Status: DisposedITAT Bangalore09 Nov 2021AY 2018-19

Bench: Shri N.V. Vasudevanand Shri B. R. Baskaran

For Appellant: Shri. Shambu Sharma, CAFor Respondent: Shri. Priyadarshi Mishra, Additional CIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 143(1)Section 2Section 28Section 36Section 36(1)(va)Section 43B

Sony India Software Centre Private Limited, Bengaluru vs. Joint Commissioner of Income Tax (OSD), Circle-6(1)(1), Bangalore

In the result appeal filed by assessee stands allowed

ITA 398/BANG/2021[2017-18]Status: DisposedITAT Bangalore05 Nov 2021AY 2017-18

Bench: Shri B.R. Baskaran & Smt Beena Pillai

For Appellant: AdvocateFor Respondent: JCIT (DR)

Section 10ASection 139(1)Section 2(24)(x)Section 250Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “C” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL MEMBER ITA. No. 398/Bang/2021 Assessment Year: 2017-18 M/s. Sony India Software Centre Pvt. Ltd., 2nd Floor, South Wing, Tower 2, Hibiscus The Joint Embassy Tech Village Commissioner of (Vrindavan Tech Income Tax (OSD), Village)(SEZ), Circle – 6 (1)(1), Outer Ring Road, vs. Bangalore. Devarabesanahalli, Varthur Hobli, Bangalore – 560 103. PAN: AAQCS7006K (Appellant) (Respondent) Shri Narendra Kumar Jain, Assessee by : Advocate Smt. Priyadarshini Baseganni, Rev…

M/S. J K Foot Wear, Bengaluru vs. Centralized Processing Center, Benaluru

In the result, the appeal of the assessee is allowed

ITA 395/BANG/2021[2019-20]Status: DisposedITAT Bangalore27 Oct 2021AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sunaina Bhatia, AdvocateFor Respondent: Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 154Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 394 & 395/Bang/2021 Assessment years : 2018-19 & 2019-20 M/s. J K Footwear, Vs. The Deputy Commissioner # 5, J.M. Lane, of Income Tax, Balepet Cross, Circle 2(2)(1) / ADIT (CPC) Bengaluru – 560 053. Bengaluru. PAN: AAHFJ 5843M APPELLANT RESPONDENT Appellant by : Smt. Sunaina Bhatia, Advocate Respondent by : Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.10.2021 Date of Pronouncement : 27.10.2021 O R D E R Per Chandra Poojari, A…

M/S. J K Foot Wear, Bengaluru vs. Centralized Processing Center, Bengaluru

In the result, the appeal of the assessee is allowed

ITA 394/BANG/2021[2018-19]Status: DisposedITAT Bangalore27 Oct 2021AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Sunaina Bhatia, AdvocateFor Respondent: Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 154Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 394 & 395/Bang/2021 Assessment years : 2018-19 & 2019-20 M/s. J K Footwear, Vs. The Deputy Commissioner # 5, J.M. Lane, of Income Tax, Balepet Cross, Circle 2(2)(1), Bengaluru – 560 053. Bengaluru. PAN: AAHFJ 5843M APPELLANT RESPONDENT Appellant by : Smt. Sunaina Bhatia, Advocate Respondent by : Shri Priyadarshi Mishra, Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.10.2021 Date of Pronouncement : 27.10.2021 O R D E R Per Chandra Poojari, Accountant Me…

Equipment Fabricators, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 386/BANG/2021[2018-19]Status: DisposedITAT Bangalore21 Oct 2021AY 2018-19

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

For Appellant: NoneFor Respondent: Shri Sankar Ganesh K. Jt.CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 143(1)Section 234ASection 234BSection 23ASection 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: 2018-19 Equipment Fabricators, Vs. The Deputy Commissioner F-10, Whitefield-Hosakote Road, of Income Tax, Kanamangala Post, Central Processing Centre Bengaluru – 560 037. (CPC), P.B. No.1, PAN: AAAFE 4613P Electronics City P.O., Bengaluru – 560 100. APPELLANT RESPONDENT Appellant by : None Respondent by : Shri Sankar Ganesh K. Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.10.2021 Date of Pronouncement : 21.10.2021 O R D E R Per Chandra Poojari,…

Gopalakrishna Aswini Kumar, Bangalore vs. The Assistant Director of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 359/BANG/2021[2019-20]Status: DisposedITAT Bangalore13 Oct 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri Chandra Poojariassessment Year : 2019-20 Shri. Gopalakrishna Aswini Kumar, Vs. The Assistant Director Of Income Tax, No.21 & 22, Autocrat Engineers, Cpc, Phase – 1, Export Promotion Industrial Park, Bengaluru. Whitefield, Bengaluru – 560 066. Pan : Ablpk 6831 H Assessee By : Shri. Cuddapah Ramesh, Ca Revenue By : Smt. Shilpa N. C, Additional Cit(Dr)(Itat), Bengaluru Date Of Hearing : 12.10.2021 Date Of Pronouncement : 13.10.2021 O R D E R Per N. V. Vasudevan

For Appellant: Shri. Cuddapah Ramesh, CAFor Respondent: Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 143(1)Section 2Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year : 2019-20 Shri. Gopalakrishna Aswini Kumar, Vs. The Assistant Director of Income Tax, No.21 and 22, Autocrat Engineers, CPC, Phase – 1, Export Promotion Industrial Park, Bengaluru. Whitefield, Bengaluru – 560 066. PAN : ABLPK 6831 H Assessee by : Shri. Cuddapah Ramesh, CA Revenue by : Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 12.10.2021 Date of Pronouncement : 13.10.2021 O R D E R Per N. V. Vasudevan, Vice President This is…

Aspiration Advertising Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, Central Processing Centre, Bangalore

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

ITA 341/BANG/2021[2019-20]Status: DisposedITAT Bangalore12 Oct 2021AY 2019-20

Bench: Shri N.V. Vasudevanand Shri Chandra Poojari

For Appellant: NoneFor Respondent: Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru

Section 139(1)Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 37Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENTAND SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER ITA Nos.340, 341/Bang/2021 Assessment Years : 2018-19, 2019-20 M/s. Aspiration Advertising Private Limited, Vs. DCIT, No.301, No.16, Golden Bell Apartments, Central Processing Centre, 8th A Cross, Kodihalli, Bengaluru. Bengaluru. PAN : AAECA 7711 M Assessee by : None Revenue by : Smt. Shilpa N. C, Additional CIT(DR)(ITAT), Bengaluru Date of hearing : 11.10.2021 Date of Pronouncement : 12.10.2021 O R D E R Per N. V. Vasudevan, Vice President Theseare appeals filed by t…