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

M/S Paypal India Private Limited, Chennai vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 338/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri R. Aashish (C.A)-Ld. ARFor Respondent: Shri Guru Bashyam (CIT) – Ld. DR
Section 139(1)Section 143(1)Section 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…

M/S. Formoplastic Controls Private Ilimited, Chennai vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 334/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri Naresh Singh Rathore (C.A)-Ld. ARFor Respondent: Shri ARV Sreenivasan (Addl. CIT)-Ld. Sr. DR
Section 139(1)Section 143(1)Section 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…

Super Rubber Mix, Madurai vs. DCIT Non Corp Circle 1, Madurai

Appeal is allowed

ITA 323/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri M.T. Hariharan (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 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…

Arun Polymers, Madurai vs. ACIT Non Corpcircle 1, Madurai

The appeal stands allowed in terms of our above order

ITA 322/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

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

For Appellant: Shri M.T. Hariharan (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 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…

Deccan Industries, Coimbatore vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 320/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri A. Arjunraj (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 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…

The Ktm Jewellery Limited, Coimbatore vs. DCIT, Corporae Circle-2, Coimbatore

The appeal stands allowed in terms of our above order

ITA 319/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

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

For Appellant: Shri T. Vasudevan (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(3)Section 194CSection 2(24)(x)Section 263Section 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…

A K Facility Services Private Limited, Thiruporrur vs. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre

Appeal is allowed

ITA 309/CHNY/2022[2016-17]Status: DisposedITAT Chennai22 Jun 2022AY 2016-17

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

For Appellant: Ms. Roopeswari R. (Advocate) -Ld. ARFor Respondent: Shri Prakash P. Kishinchandani (JCIT) – Ld. DR
Section 139(1)Section 143(3)Section 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…

Dr Axion India Private Limited, Thiruvallur vs. ACIT, NFAC, Delhi

Appeal is allowed

ITA 302/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

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

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. DR
Section 139(1)Section 143(1)Section 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…

Sri Ramesh Colour Match Works, Sivakasi vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 300/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 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…

Sri Maharaj Colour Match Works, Sivakasi vs. DCIT, CPC, Bengaluru

Appeal is allowed

ITA 299/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 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…

Sri Ramesh Sparklers Facory, Sivakasi vs. DCIT, CPC, Bangalore

Appeal is allowed

ITA 298/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: Shri M. Abhishek (C.A)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 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…

M/S Saravana Selfavathnam Retail Private Limited, Chennai vs. ADIT.CPC, Bengaluru

Appeal is allowed

ITA 288/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.288/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2019-20) M/S. Sarvana Selvarathnam Retail Adit बनाम/ Pvt. Ltd. Cpc, No.14, Ranganathan Street, T. Nagar, Bengaluru. Vs. Chennai – 600 017. "थायी लेखा सं./जीआइ आर सं./Pan/Gir No. Aakcs-2680-M (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : None ""थ" की ओरसे/Respondent By : Shri P. Sajit Kumar (Jcit) – Ld. Sr. Dr सुनवाई की तारीख/Date Of Hearing : 22-06-2022 घोषणा की तारीख /Date Of Pronouncement : 22-06-2022

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 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…

M/S Saravana Selvarathnam Trading & Manufacturing Private Limited, Chennai vs. ADIT, CPC, Benguluru

Appeal is allowed

ITA 287/CHNY/2022[2019-20]Status: DisposedITAT Chennai22 Jun 2022AY 2019-20

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

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 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…

M/S Saravana Selvarathnam Trading & Manufacturing Private Limited, Chennai vs. ADIT, CPC, Benguluru

Appeal is allowed

ITA 286/CHNY/2022[2018-19]Status: DisposedITAT Chennai22 Jun 2022AY 2018-19

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

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(1)Section 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…

M/S Punniyamoorthy Pillai Department Store, Thanjavur vs. ITO, Circle(OSD)-1, Trichy

The appeal stands allowed in terms of our above order

ITA 285/CHNY/2022[2017-18]Status: DisposedITAT Chennai22 Jun 2022AY 2017-18

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

For Appellant: Shri Saroj Kumar Parida (Advocate)-Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) – Ld. Sr. DR
Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 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…

DCIT 13(2)(2), Mumbai vs. M/S Sodexo Technical Services India Pvt Ltd, Mumbai

In the result, the appeal of the revenue is partly allowed

ITA 508/MUM/2022[2018-19]Status: DisposedITAT Mumbai22 Jun 2022AY 2018-19
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…THE INCOME TAX APPELLATE TRIBUNAL “F” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 508/Mum/2022 (A.Y. 2018-19) Vs. M/s. Sodexo Technical DCIT-13(2)(2) Room No. 571 Services India Pvt. Ltd. 5th Floor 1st Floor, Gemstar Aayakar Bhavan Complex, Ramchandra M.K. Road Lane Extension Churchgate Kanchpada, Malad West Mumbai-400 020. Mumbai-400 064. PAN : AAECM7924N (Appellant) (Respondent) Assessee by Shri M.A. Gohel Department by Shri/Ms. Vrunda Matkarni Date of Hearing 21.06.2022 Date of Pronouncement 22.06.2022 O R D E R Per B.R.Baskaran (AM) :- The revenue has filed this appeal…

M/S. Ujjain Waste Management Pvt. Ltd, Mumbai vs. WD 15 (3) (1), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2083/MUM/2021[2018-19]Status: HeardITAT Mumbai21 Jun 2022AY 2018-19
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Shri B.R. Baskaran (AM) & Shri Kuldip Singh (JM) I.T.A. No. 2083/Mum/2021 (A.Y. 2018-19) Vs. Ward 15(3)(1) M/s. Ujjain Waste Management Pvt. Ltd. Aayakar Bhavan 303, Sigma I.T. Park M.K. Road TTC Industrial Area Mumbai-400 020. Behind Dhirubhai Ambani Life Sciences, Rabale Maharashtra-400 701. PAN : AABCU8123E (Appellant) (Respondent) Assessee by None Department by Shri Kanhiya Lal Kanak Date of Hearing 18.05.2022 Date of Pronouncement 21.06.2022 O R D E R Per B.R.Baskaran (AM) :- The assessee has filed this appeal challenging the order dated 28/09/202…

Anjappar Chettinad Ac Restaurant, Bangalore vs. Income Tax Officer, Ward-1(2)(1), Bangalore

In the result, the both the appeals are allowed

ITA 452/BANG/2022[2019-20]Status: DisposedITAT Bangalore14 Jun 2022AY 2019-20

Bench: Shri N. V. Vasudevan

For Appellant: Shri. V. Padmanaban, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department
Section 139Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.393 and 452/Bang/2022 Assessment Years : 2018-19 and 2019-20 M/s. Anjappar Chettinad AC ITO, Vs. Restaurant - Bangalore, Ward – 1(2)(1), 100 Ft Road, Indira Nagar, BMTC Building, Bengaluru-560 038. Bengaluru. PAN : AAZFA 0846 P APPELLANT RESPONDENT Assessee by : Shri. V. Padmanaban, CA Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 14.06.2022 Date of Pronouncement : 14.06.2022 O R D E R ITA No.393Bang/2022 is an appeal by the assessee against the order dated…

Anjappar Chettinad Ac Restaurant, Bangalore vs. Income Tax Officer, Ward-1(2)(1), Bangalore

In the result, the both the appeals are allowed

ITA 393/BANG/2022[2018-19]Status: PendingITAT Bangalore14 Jun 2022AY 2018-19

Bench: Shri N. V. Vasudevan

For Appellant: Shri. V. Padmanaban, CAFor Respondent: Shri. Ganesh R Ghale, Standing Counsel for Department
Section 139Section 139(1)Section 2Section 28Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC - C” BENCH : BANGALORE BEFORE SHRI N. V. VASUDEVAN, VICE PRESIDENT ITA Nos.393 and 452/Bang/2022 Assessment Years : 2018-19 and 2019-20 M/s. Anjappar Chettinad AC ITO, Vs. Restaurant - Bangalore, Ward – 1(2)(1), 100 Ft Road, Indira Nagar, BMTC Building, Bengaluru-560 038. Bengaluru. PAN : AAZFA 0846 P APPELLANT RESPONDENT Assessee by : Shri. V. Padmanaban, CA Revenue by : Shri. Ganesh R Ghale, Standing Counsel for Department. Date of hearing : 14.06.2022 Date of Pronouncement : 14.06.2022 O R D E R ITA No.393Bang/2022 is an appeal by the assessee against the order dated…

Hodala Ganapiah Chandrashekar, Tumkur vs. Income Tax Officer, Ward-1 & Tps, Tumkur

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

ITA 239/BANG/2022[2017-18]Status: DisposedITAT Bangalore09 Jun 2022AY 2017-18

Bench: Shri Chandra Poojari & Shri George George K.Assessment Year: 2017-18

For Appellant: Shri Sandeep C., A.RFor Respondent: Shri K.R. Narayana, D.R
Section 139(1)Section 143(1)Section 36Section 36(1)(va)

…ITA No.239 /Bang/2022 Hodala Ganapiah Chandrashekar, Tumkur IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI GEORGE GEORGE K., JUDICIAL MEMBER Assessment Year: 2017-18 Hodala Ganapiah Chandrashekar SCR Wire Products, M-13 B.H. road, Industrial Estate Vs. ITO Ward-1 & TPS Tumkur Tumkur PAN NO : AAIPC0664J APPELLANT RESPONDENT Appellant by : Shri Sandeep C., A.R. Respondent by : Shri K.R. Narayana, D.R. Date of Hearing : 09.06.2022 Date of Pronouncement : 09.06.2022 O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal filed by the…