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 372,241 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

M/S. Optimal Strategix Consulting Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bangalore

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

ITA 842/BANG/2022[2018-19]Status: DisposedITAT Bangalore03 Oct 2022AY 2018-19

Bench: Shri Chandra Poojariassessment Year: 2018-19

For Appellant: N O N EFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for Department

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

…ITA No.842/Bang/2022 M/s. Optimal Strategix Consulting Private Limited, Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Optimal Strategix Consulting Private Limited Plot No.118, Neil Rao Towers Deputy Commissioner of Road No.03, EPIP Phase-01 Income-tax Vs. Whitefield Circle-3(1)(1) Bangalore 560 066 Bangalore PAN NO : AABCO5271F APPELLANT RESPONDENT Appellant by : N O N E Respondent by : Shri Ganesh R. Ghale, Standing Counsel for Department Date of Hearing : 03.10.2022 Date of Pronouncement : 03.10.202…

M/S, Madras Hydraulic Hose Pvt Ltd, Chennai vs. DCIT, Corporate Circle-4(1), Chennai

Appeal is allowed

ITA 702/CHNY/2022[2020-21]Status: DisposedITAT Chennai26 Sept 2022AY 2020-21

Bench: Hon’Ble Shri Mahavir Singhand Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Saroj Kumar Parida (Advocate) – Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR

Section 139(1)Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

…e 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 EssaeTeraoka (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…

Late Mr.Seshadri Naidu Dharmaraj Rep by Legal Heir - Mr.Shankar Ganesh, Chennai vs. CPC, Bangalore

Appeal is allowed

ITA 661/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

Bench: Hon’Ble Shri Mahavir Singhand Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

Late Mr.Seshadri Naidu Dharmaraj Rep by Legal Heir - Mr.Shankar Ganesh, Chennai vs. CPC, Bangalore

Appeal is allowed

ITA 660/CHNY/2022[2018-2019]Status: DisposedITAT Chennai26 Sept 2022AY 2018-2019

Bench: Hon’Ble Shri Mahavir Singhand Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

Arnold Consulting Private Limited, Bengaluru vs. Assistant Commissioner of Income Tax, Circle-1(1), Bengaluru

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

ITA 712/BANG/2022[2017-18]Status: DisposedITAT Bangalore20 Sept 2022AY 2017-18

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year: 2017-18

For Appellant: Shri Akshaya K.S., A.RFor Respondent: Shri K.R. Narayana, D.R

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

…ITA No.712 /Bang/2022 Arnold Consulting Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year: 2017-18 Arnold Consulting Pvt. Ltd. 1328, 1st Floor, PJR Arcade Assistant Commissioner of 24th Main, Sector 2 Income-tax HSR Layout Vs. Circle 1(1)(1) Bengaluru Bengaluru PAN NO: AAKCA5371K APPELLANT RESPONDENT Appellant by : Shri Akshaya K.S., A.R. Respondent by : Shri K.R. Narayana, D.R. Date of Hearing : 20.09.2022 Date of Pronouncement : 20.09.2022 O R D E R PER BEENA PILLAI, JU…

The Pr. Commissioner of Income-Tax vs. Late Kari Thimmegowda Rajashekhara

ITA/441/2022HC Karnataka13 Sept 2022

Bench: P.S.DINESH KUMAR,UMESH M ADIGA

Section 260Section 36(1)(va)Section 43B

…1 ITA No. 441 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF SEPTEMBER, 2022 PRESENT THE HON'BLE MR JUSTICE P.S.DINESH KUMAR AND THE HON'BLE MR JUSTICE UMESH M ADIGA INCOME TAX APPEAL NO.441 OF 2022 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE C R BUILDING QUEENS ROAD BENGALURU-560 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 5 (2) (1) CPC, BENGALURU PRESENT ADDRESS DCIT CENTRAL CIRCLE (1) C R BUILDING QUEENS ROAD BENGALURU -560 001. …APPELLANTS (BY SHRI. M.DILIP, ADVOCATE FOR…

Private Eye Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bangalore

In the result, the appeal by the assessee is allowed

ITA 681/BANG/2022[2020-2021]Status: DisposedITAT Bangalore06 Sept 2022AY 2020-2021

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy Sassessment Year : 2020-21

For Appellant: Shri Sudheendra B.R., AdvocateFor Respondent: Dr. Shankar Prasad K., Addl.CIT(DR)(ITAT), Bengaluru

Section 139Section 139(1)Section 143(1)Section 154Section 2Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT MEMBER Assessment year : 2020-21 Private Eye Pvt. Ltd., Vs. The Deputy Commissioner 30/9, 80 Feet Road, of Income Tax, Indiranagar, Circle 3(1)(1), Bengaluru – 560 038. Bangalore. PAN: AACCP 3314K APPELLANT RESPONDENT Appellant by : Shri Sudheendra B.R., Advocate Respondent by : Dr. Shankar Prasad K., Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 06.09.2022 Date of Pronouncement : 06.09.2022 O R D E R Per Padmavathy S., Accountant Member This appeal is against the order…

Mansoor Aiyaz Ebrahim, Chennai vs. Assistant Dirctor of Incometax, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 622/CHNY/2022[2020-21]Status: DisposedITAT Chennai25 Aug 2022AY 2020-21

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri N.V. Narayanan (Advocate) – Ld. ARFor Respondent: Ms. M.S. Deeeptha (JCIT) –Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

Mansoor Aiyaz Ebrahim, Chennai vs. Assistant Dirctor of Incometax, CPC, Bangalore

The appeal stands allowed in terms of our above order

ITA 621/CHNY/2022[2019-20]Status: DisposedITAT Chennai25 Aug 2022AY 2019-20

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri N.V. Narayanan (Advocate) – Ld. ARFor Respondent: Ms. M.S. Deeeptha (JCIT) –Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

Tonglit Autogistic Private Limited, Chennai vs. Asst Director of It, CPC Income Tax Department, Banglore

Appeal is allowed

ITA 566/CHNY/2022[2018-2019]Status: DisposedITAT Chennai25 Aug 2022AY 2018-2019

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Sonjoy Sarma

For Appellant: Shri Ganesh. S (Advocate) – Ld. ARFor Respondent: Ms. M.S. Deeeptha (JCIT) –Ld. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

K N Harish, Kushal Nagar vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 555/BANG/2022[2018-19]Status: DisposedITAT Bangalore10 Aug 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 Shri. Kakalkoppa Ningappa Harish, Vs. Dcit, 11, Adithya Communications, Cpc, Mullusoge, Bengaluru. Kushal Nagar – 571 234. Pan : Abbph 7724 A Appellant Respondent Assessee By : Shri. S. Ramasubramanyam, Ca Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 28.07.2022 Date Of Pronouncement : 10.08.2022 O R D E R

For Appellant: Shri. S. Ramasubramanyam, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department

Section 139Section 139(1)Section 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 : 2018-19 Shri. Kakalkoppa Ningappa Harish, Vs. DCIT, 11, Adithya Communications, CPC, Mullusoge, Bengaluru. Kushal Nagar – 571 234. PAN : ABBPH 7724 A APPELLANT RESPONDENT Assessee by : Shri. S. Ramasubramanyam, CA Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 28.07.2022 Date of Pronouncement : 10.08.2022 O R D E R This is an appeal by the assessee against the order dated 23.06.2022 passed by the National Faceless Appeal Centre (NFAC), Delhi, relati…

Gem Properties Private Limited, Bangalore vs. The Income Tax Officer, Ward- 3(1)(2), Bangalore

In the result, appeal of the assessee is allowed

ITA 554/BANG/2022[2019-20]Status: DisposedITAT Bangalore10 Aug 2022AY 2019-20

Bench: Shri N. V. Vasudevanassessment Year : 2019-20 M/S. Gem Properties Pvt. Ltd., Vs. The Income Tax Officer, No.45, Industry House, Ward – 3(1)(2), Race Course Road, Bengaluru. Bengaluru – 560 001. Pan : Aaacg 4140 Q Appellant Respondent Assessee By : None Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 28.07.2022 Date Of Pronouncement : 10.08.2022 O R D E R

For Appellant: NoneFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department

Section 139Section 139(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. Gem Properties Pvt. Ltd., Vs. The Income Tax Officer, No.45, Industry House, Ward – 3(1)(2), Race Course Road, Bengaluru. Bengaluru – 560 001. PAN : AAACG 4140 Q APPELLANT RESPONDENT Assessee by : None Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 28.07.2022 Date of Pronouncement : 10.08.2022 O R D E R This is an appeal by the assessee against the order dated 14.03.2022 passed by the National Faceless Appeal Centre (NFAC), Delhi, relat…

Datacorp Traffic Private Limited, Bangalore vs. Assistant Commissioner of Income Tax, Central Circle-2(4), Bangalore

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

ITA 532/BANG/2022[2020-21]Status: DisposedITAT Bangalore02 Aug 2022AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

For Appellant: NONEFor Respondent: Shri Sankar Ganesh K., D.R

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

…ITA No.532/Bang/2022 M/s. Datacorp Traffic Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year: 2020-21 M/s. Datacorp Traffic Private Ltd. Plot No.2, Railway Station Road Harsha Layout ACIT, Circle-2(4) Kengeri Vs. Bangalore Bangalore 560 060 PAN NO : AAECD9048C APPELLANT RESPONDENT Appellant by : NONE Respondent by : Shri Sankar Ganesh K., D.R. Date of Hearing : 02.08.2022 Date of Pronouncement : 02.08.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal filed…

Wave Mechancis Private Limited, Bangalore vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 529/BANG/2022[2020-21]Status: DisposedITAT Bangalore01 Aug 2022AY 2020-21

Bench: Shri N. V. Vasudevanassessment Year : 2020-21 M/S. Wave Mechanics Pvt. Ltd., Vs. Dcit, V-3, V-3, I Main, I Phase, Peenya Cpc, Industrial Area, Bengaluru. Bengaluru – 560 058. Pan : Aaacw 3621 J Appellant Respondent Assessee By : Shri. Madhukeshwar Hegde, Ca Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 26.07.2022 Date Of Pronouncement : 01.08.2022 O R D E R

For Appellant: Shri. Madhukeshwar Hegde, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department

Section 139Section 139(1)Section 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 : 2020-21 M/s. Wave Mechanics Pvt. Ltd., Vs. DCIT, V-3, V-3, I Main, I Phase, Peenya CPC, Industrial Area, Bengaluru. Bengaluru – 560 058. PAN : AAACW 3621 J APPELLANT RESPONDENT Assessee by : Shri. Madhukeshwar Hegde, CA Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 26.07.2022 Date of Pronouncement : 01.08.2022 O R D E R This is an appeal filed by the assessee against order dated 08.09.2021 of CIT(A), National Faceless Appeal Centre (NFAC), Delhi, r…

Krishnappa Murthy, Bengaluru vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 518/BANG/2022[2018-19]Status: DisposedITAT Bangalore01 Aug 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 Shri. Krishnappa Murthy, Vs. Cit, #67, 4Th Cross, 2Nd Main, Hosahalli, Cpc, Vijayanagar, Bengaluru. Bengaluru – 560 040. Pan : Armpm 8844 P Appellant Respondent Assessee By : Ms. Priya Balashankar, Ca Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 26.07.2022 Date Of Pronouncement : 01.08.2022 O R D E R

For Appellant: Ms. Priya Balashankar, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department

Section 139Section 139(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 Assessment Year : 2018-19 Shri. Krishnappa Murthy, Vs. CIT, #67, 4th Cross, 2nd Main, Hosahalli, CPC, Vijayanagar, Bengaluru. Bengaluru – 560 040. PAN : ARMPM 8844 p APPELLANT RESPONDENT Assessee by : Ms. Priya Balashankar, CA Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 26.07.2022 Date of Pronouncement : 01.08.2022 O R D E R This is an appeal filed by the assessee against order dated 08.04.2022 of CIT(A), National Faceless Appeal Centre (NFAC), Delhi, relating to…

Balmatta Diagnostic & Research Centre Ltd., Mangalore vs. Assistant Commissioner of Income Tax, CPC, Bangalore

In the result, the both the appeals are allowed

ITA 516/BANG/2022[2019-20]Status: DisposedITAT Bangalore01 Aug 2022AY 2019-20

Bench: Shri N. V. Vasudevan

For Appellant: Smt. Mrinalini R, AdvocateFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department

Section 139Section 139(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 ITA Nos.515 & 516/Bang/2022 Assessment Years : 2018-19 and 2019-20 M/s. Balmatta Diagnostic and Vs. The Commissioner of Income Tax Research Centre Ltd., (Appeals), D. No. 15-6-295/7-10, National Faceless Appeal Centre, Balmatta Complex, Delhi. Bridge Road, BALMATTA, MANGALORE – 575 001. PAN : AAACB 8460 E APPELLANT RESPONDENT Assessee by : Smt. Mrinalini R, Advocate Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 25.07.2022 Date of Pronouncement : 01.08.2022 O R D E R…

Balmatta Diagnostic & Research Centre Ltd., Mangalore vs. Assistant Commissioner of Income Tax, CPC, Bangalore

In the result, the both the appeals are allowed

ITA 515/BANG/2022[2018-19]Status: DisposedITAT Bangalore01 Aug 2022AY 2018-19

Bench: Shri N. V. Vasudevan

For Appellant: Shri. G. Sathyanarayan, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department

Section 139Section 139(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 ITA Nos.515 & 516/Bang/2022 Assessment Years : 2018-19 and 2019-20 M/s. Balmatta Diagnostic and Vs. The Commissioner of Income Tax Research Centre Ltd., (Appeals), D. No. 15-6-295/7-10, National Faceless Appeal Centre, Balmatta Complex, Delhi. Bridge Road, BALMATTA, MANGALORE – 575 001. PAN : AAACB 8460 E APPELLANT RESPONDENT Assessee by : Shri. G. Sathyanarayan, CA Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 25.07.2022 Date of Pronouncement : 01.08.2022 O R D E R…

M/S. Sree Narasimha Hotels Private Limited, Bangalore vs. Assistant Director Income Tax, CPC, Bangalore

In the result, appeal of the assessee is allowed

ITA 309/BANG/2022[2019-20]Status: DisposedITAT Bangalore01 Aug 2022AY 2019-20

Bench: Shri N. V. Vasudevanassessment Year : 2019-20 M/S. Sree Narasimha Hotels Pvt. Ltd., Vs. The Assistant Director Of Income Tax, No.57, Ground Floor, Vasuki, Cpc, Swasthi Road Cross Shanthi Nagar, Bengaluru. Bengaluru – 560 027. Pan : Aakcs 0472 K Appellant Respondent Assessee By : Ms. Priya Balashankar, Ca Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 26.07.2022 Date Of Pronouncement : 01.08.2022 O R D E R

For Appellant: Ms. Priya Balashankar, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department

Section 139Section 139(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. Sree Narasimha Hotels Pvt. Ltd., Vs. The Assistant Director of Income Tax, No.57, Ground Floor, Vasuki, CPC, Swasthi Road Cross Shanthi Nagar, Bengaluru. Bengaluru – 560 027. PAN : AAKCS 0472 K APPELLANT RESPONDENT Assessee by : Ms. Priya Balashankar, CA Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 26.07.2022 Date of Pronouncement : 01.08.2022 O R D E R This is an appeal filed by the assessee against order dated 01.12.2021 of CIT(A),…

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

In the result, appeal of the assessee is allowed

ITA 747/BANG/2021[2018-19]Status: DisposedITAT Bangalore01 Aug 2022AY 2018-19

Bench: Shri N. V. Vasudevanassessment Year : 2018-19 M/S. Krishniah Chetty Jewellers Vs. Dcit, Pvt. Ltd., Circle – 1(1)(1), No.36, 1St Floor, Commercial Street, Bengaluru. Shivaji Nagar, Bengaluru – 560 001. Pan : Aaack 5621 J Appellant Respondent Assessee By : Shri. C. R. Krishna, Ca Revenue By : Shri. Ganesh R Ghale, Standing Counsel For Department. Date Of Hearing : 25.07.2022 Date Of Pronouncement : 01.08.2022 O R D E R

For Appellant: Shri. C. R. Krishna, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department

Section 139Section 139(1)Section 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 : 2018-19 M/s. Krishniah Chetty Jewellers Vs. DCIT, Pvt. Ltd., Circle – 1(1)(1), No.36, 1st Floor, Commercial Street, Bengaluru. Shivaji Nagar, Bengaluru – 560 001. PAN : AAACK 5621 J APPELLANT RESPONDENT Assessee by : Shri. C. R. Krishna, CA Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 25.07.2022 Date of Pronouncement : 01.08.2022 O R D E R This is an appeal by the assessee against the order of CIT(A)-11, Bengaluru, dated 09.11.2021, relating to As…

M/S. Vishnu Pouch Packaging Pvt. Ltd, Ahmedabad vs. The DCIT, Circle-4(1)(2), Ahmedabad

In the result, appeal filed by the Revenue & assessee are dismissed

ITA 244/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad22 Jul 2022AY 2017-18

Bench: Shri P.M. Jagtap & Ms. Suchitra Kambleassessment Year: 2017-18

For Appellant: Shri Suresh Gandhi, CAFor Respondent: Shri Ramesh Kumar, Sr. DR

Section 115JSection 36(1)(va)Section 43B

…ITA Nos.240 & 244/Ahd/2021 A.Ys. 2017-18 Page 1 of 4 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH, AHMEDABAD BEFORE SHRI P.M. JAGTAP, VICE PRESIDENT AND Ms. SUCHITRA KAMBLE, JUDICIAL MEMBER Assessment Year: 2017-18 A.C.I.T., Circle – 4(1)(1), vs. Vishnu Pouch Packaging Pvt. Ltd., Ahmedabad. Plot No.49 & 50, Block No. A, Mahagujarat Industrial Estate, Village Moriya Dastroi, Ahmedabad. [PAN – AADCV 6860 B] Assessment Year: 2017-18 Vishnu Pouch Packaging Pvt. Ltd., vs. D.C.I.T., Circle – 4(1)(2), Plot No.49 & 50, Block No. A, Ahmedabad. Mahagujarat Industrial Estate, Village Moriya Daskroi, Ahmedaba…