Ms. Nalina Dyave Gowda v. Asstt. DIT

146 Taxmann.com 420Income Tax Appellate Tribunal2023#4976 most cited

What is Ms. Nalina Dyave Gowda v. Asstt. DIT authority for?

Disallowance of employees' contribution to ESI and PF made under section 143(1)(a) is valid if paid beyond the due date prescribed by the respective Acts, even if paid before the due date for filing the return of income under section 139(1).

23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Also referred to as

Ms. Nalina Dyave Gowda v. Asstt. DIT · section 143(1)(a) · section 36(1)(va) · employees' contribution · ESI · PF · due date · disallowance · ITAT

Also reported as

199 ITD 28

Sections most often in play

Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43BSection 37(1)Section 139(1)Section 143(1)(a)(ii)Section 143(1)(a)(iv)

Issues it is cited on

section 40a(9)section 40a(7)section 40(b)section 143(1)(a)(iv)section 10aasection 2(24)(x)cost plus methodsection 143(1)(a)(ii)section 10asection 36(va)interest u/s 234csection 2(24)

Judgments citing Ms. Nalina Dyave Gowda v. Asstt. DIT

SUDHAKAR ARORA,DELHI vs. ADIT, CPC, BENGALURU

In the result, the appeal of the assessee is dismissed

ITA 4584/DEL/2024[2018-19]Status: DisposedITAT Delhi08 Aug 2025AY 2018-19

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2018-19]

Section 143(1)Section 143(1)(a)Section 143(3)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘G’: NEW DELHI BEFORE SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2018-19] Sudhakar Arora, ADIT, 4A-1, Block Shopping Centre, CPC, Bengaluru, Safdarjung Enclave, Vs Karnataka New Delhi-110029 PAN-AADPA8125D Appellant Respondent Appellant by Shri Shailesh Kumar, CA Respondent by Shri Sanjay Sharma, Sr. DR Date of Hearing 14.05.2025 Date of Pronouncement 08.08.2025 ORDER PER BRAJESH KUMAR SINGH, AM, This appeal by the assessee is directed against the order of the Ld. Addl. Commission of Income Tax…

SCHAEFFLER INDIA LIMITED,VADODARA, GUJARAT vs. ASSISTANT DIRECTOR OF INCOME TAX,CPC, BANGALORE (JAO-DEPUTY COMMISSIONER OF INCOME TAX CIRCLE1(1)(1), VADODARA, GUJARAT

ITA 692/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad27 Nov 2024AY 2019-20

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Shri Prathvi Raj Meena, CIT D.R. & Smt
Section 143(3)Section 144CSection 234Section 271(1)(c)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.275/Ahd/2023 (Assessment Year: 2012-13) Schaeffler India Ltd., Vs. Assistant Commissioner of (A successor of Luk India Pvt. Ltd.), Income Tax, Circle-1(1)(1), Opp. ABB, P.O. Maneja Vadodara Vadodara-390013 (Earlier ACIT, Circle-1, Hosur) [PAN No.AAACL6817D] (Appellant) .. (Respondent) I.T.A. No.299/Ahd/2023 (Assessment Years: 2012-13) Assistant Commissioner of Vs. M/s. Schaeffler India Ltd. Income Tax, (Erstwhile Luk India Pvt. Circle-1(1)(1), Ltd.), Vado…

THE ACIT, CIRCLE-1(1)(1), VADODARA vs. SCHAEFFLER INDIA LTD.( ERSTWHILE LUK INDIA PVT. LTD)), VADODARA

ITA 299/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad27 Nov 2024AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Shri Prathvi Raj Meena, CIT D.R. & Smt
Section 143(3)Section 144CSection 234Section 271(1)(c)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.275/Ahd/2023 (Assessment Year: 2012-13) Schaeffler India Ltd., Vs. Assistant Commissioner of (A successor of Luk India Pvt. Ltd.), Income Tax, Circle-1(1)(1), Opp. ABB, P.O. Maneja Vadodara Vadodara-390013 (Earlier ACIT, Circle-1, Hosur) [PAN No.AAACL6817D] (Appellant) .. (Respondent) I.T.A. No.299/Ahd/2023 (Assessment Years: 2012-13) Assistant Commissioner of Vs. M/s. Schaeffler India Ltd. Income Tax, (Erstwhile Luk India Pvt. Circle-1(1)(1), Ltd.), Vado…

SCHAEFFLER INDIA LTD.(A SUCCESSOR OF LUK INDIA PVT. LTD)),VADODARA vs. THE ACIT, CIRCLE-1(1)(1) (EARLIER ACIT, CIRCLE-1, HOSUR), VADODARA

ITA 275/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad27 Nov 2024AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Bhavin Marfatia, A.RFor Respondent: Shri Prathvi Raj Meena, CIT D.R. & Smt
Section 143(3)Section 144CSection 234Section 271(1)(c)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.275/Ahd/2023 (Assessment Year: 2012-13) Schaeffler India Ltd., Vs. Assistant Commissioner of (A successor of Luk India Pvt. Ltd.), Income Tax, Circle-1(1)(1), Opp. ABB, P.O. Maneja Vadodara Vadodara-390013 (Earlier ACIT, Circle-1, Hosur) [PAN No.AAACL6817D] (Appellant) .. (Respondent) I.T.A. No.299/Ahd/2023 (Assessment Years: 2012-13) Assistant Commissioner of Vs. M/s. Schaeffler India Ltd. Income Tax, (Erstwhile Luk India Pvt. Circle-1(1)(1), Ltd.), Vado…

GULJEET SINGH SAROYA,GURUGRAM vs. ITO,WARD 1 (4), GURUGRAM

The appeal of the assessee is dismissed

ITA 1022/DEL/2023[2020-21]Status: DisposedITAT Delhi11 Jul 2024AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2020-21

Section 143(1)Section 143(3)Section 154Section 2(24)Section 36(1)Section 37Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2020-21 Vs ITO, Guljeet Singh Saroya, B8/504, 5th Floor, * Ward 1(4), The Heartsong, Sector 108, Gurugram. Gurugram, Haryana - 122 006. PAN: ADIPS9101M (Appellant) (Respondent) Assessee by Shri Hemant Jain, Advocate Revenue by Shri Vivek Kumar Upadhyaya, Sr.DR 22.05.2024 Date of Hearing Date of Pronounce f .06.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 07.02.2023 of the Commissio…

VPSSR FACILITIES ,DELHI vs. ITO,WARD-49(4), NEW DELHI

The appeal of the assessee is allowed for statistical purposes

ITA 3711/DEL/2023[2019-20]Status: DisposedITAT Delhi31 May 2024AY 2019-20

Bench: Cit(A) When Discussed The Same By Applying The Judgment Of Hon’Ble Supreme Court In Checkmate Services Pvt. Ltd. Vs. Cit-1, In Civil Appeal No.2833 Of 2016 & Ors.

Section 143Section 143(1)Section 2(24)Section 2(24)(x)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI G. S. PANNU, VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER VPSSR Facilities Income Tax Officer 124, First Floor Vs. Ward-49(4) Jaina Tower-I New Delhi District Centre Janak Puri Delhi-110058 PAN-AAKFV8046K (Appellant) (Respondent) Assessee by Shri Manpreet Singh Kapoor, CA & Sh. Rajendra Singh Rathore, Adv. Department by Shri Amit Katoch, Sr. DR Date of Hearing 18/03/2024 Date of Pronouncement 31/05/2024 ORDER PER ANUBHAV SHARMA, JM: This appeal of the Assessee arises out of the order of the Learned Commissioner of Income…

JAIPRAKASH CHOUDHARY,VADODARA vs. THE DCIT, CIRCLE-1(1)(1), VADODARA

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 310/AHD/2022[2020-21]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2020-21

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 28Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA No: 310/Ahd/2022 for Asst. Year: 2020-21 & ITA Nos: 311 & 312/Ahd/2021 for Asst. Years: 2018-19 & 2019-20 Jai Prakash Choudhary The ADIT, CPC, S-5, Dev Commercial Bengaluru Centre, Vs Near Nathubhai Circle Gotri Road, Vadodara Gotri Road, Vadodara-390007 PAN: ACZPC4345F (Respondent) (Appellant) Assessee Represented: Shri Rohan Sogani, A.R. Revenue Represented: Shri Santosh Kumar, Sr.D.R. Date of hearing : 28-02-2024 Date of pronouncement : 29-02-2024…

JAI PRAKASH CHOUDHARY,VADODARA vs. THE ADIT CPC, BENGLURU

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 312/AHD/2021[2019-20]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2019-20

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 28Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA No: 310/Ahd/2022 for Asst. Year: 2020-21 & ITA Nos: 311 & 312/Ahd/2021 for Asst. Years: 2018-19 & 2019-20 Jai Prakash Choudhary The ADIT, CPC, S-5, Dev Commercial Bengaluru Centre, Vs Near Nathubhai Circle Gotri Road, Vadodara Gotri Road, Vadodara-390007 PAN: ACZPC4345F (Respondent) (Appellant) Assessee Represented: Shri Rohan Sogani, A.R. Revenue Represented: Shri Santosh Kumar, Sr.D.R. Date of hearing : 28-02-2024 Date of pronouncement : 29-02-2024…

JAI PRAKASH CHOUDHARY,VADODARA vs. THE ADIT CPC, BENGLURU

In the result, the appeal filed by the Assessee is hereby dismissed

ITA 311/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2018-19

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 28Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA No: 310/Ahd/2022 for Asst. Year: 2020-21 & ITA Nos: 311 & 312/Ahd/2021 for Asst. Years: 2018-19 & 2019-20 Jai Prakash Choudhary The ADIT, CPC, S-5, Dev Commercial Bengaluru Centre, Vs Near Nathubhai Circle Gotri Road, Vadodara Gotri Road, Vadodara-390007 PAN: ACZPC4345F (Respondent) (Appellant) Assessee Represented: Shri Rohan Sogani, A.R. Revenue Represented: Shri Santosh Kumar, Sr.D.R. Date of hearing : 28-02-2024 Date of pronouncement : 29-02-2024…

RAJESH MOTORS (CARS) PRIVATE LIMITED,JAIPUR vs. ITO WD 5(1), JAIPUR, JAIPUR

ITA 649/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Feb 2024AY 2018-19
For Appellant: Shri P.C. Godha CAFor Respondent: Shri Anoop Singh. Runi Pal, Addl. CIT
Section 143(1)Section 36(1)(va)

…आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिकसदस्य एवंश्रीराठोडकमलेशजयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपील सं./ITA No. 649, 650/JP/2023 निर्धारणवर्ष / AssessmentYear : 2018-19 & 2019-20 Rajesh Motors (Cars) Private Ltd. बनाम The ITO A-1, Transport Nagar, Agra Road, Vs. Ward- 5 (1) Jaipur Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AABCS 9710 R अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकरअपील सं./ITA No. 651/JP/2023 निर्धारणवर्ष / AssessmentYear : 20…

M/S CHOKSHI VACHHRAJ MAKANJI & CO.,JUNAGADH vs. THE ASST. COMMISSIONER OF INCOME TAX- CIRCLE - 1 (1), RAJKOT - GUJARAT

In the result, the appeal of the assessee is dismissed

ITA 65/RJT/2023[2017-18]Status: DisposedITAT Rajkot20 Dec 2023AY 2017-18

Bench: Hri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Samir Jani, A.RFor Respondent: Shri Ashish Kumar Pandey, Sr. DR
Section 139Section 143(1)(a)Section 154Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE HRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.65/Rjt/2023 (Assessment Year: 2017-18) M/s. Chokshi Vachhraj Makanji & Vs. Assistant Commissioner of Company, Income Tax (Appeal), Shishumangal Road, Gandhigram, Circle-1(1), Junagadh-362001 Rajkot [PAN No.AAABFC3586E] (Appellant) .. (Respondent) Appellant by : Shri Samir Jani, A.R. Respondent by: Shri Ashish Kumar Pandey, Sr. DR Date of Hearing 14.12.2023 Date of Pronouncement 20.12.2023 O R D E R PER SIDDHARTHA NAU…

HONOURABLE PACKAGING P LTD ,DHAR vs. THE DCIT 1(1), INDORE

In the result, the appeal of the assessee is dismissed

ITA 348/IND/2022[2017-18]Status: DisposedITAT Indore28 Apr 2023AY 2017-18

Bench: The Due Date Of Filing Of The Income Tax Return & Can It Be Disallowed In The 143(1).

Section 143(1)Section 143(1)(a)Section 154Section 2Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (Conducted Through Virtual Court) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri B.M. Biyani, Accountant Member Assessment Year: 2017-18 Honourable Packaging The DCIT-1(1), Indore Pvt. Ltd. (Respondent) Plot No. 640-A, Sector- Vs 3, Industrial Area, Pithampur, Dhar-454775, M.P. India PAN: AACCH4036N (Appellant) Assessee Represented : None Revenue Represented : Shri Ashish Porwal, Sr. DR Date of hearing : 21-02-2023 Date of pronouncement : 28-04-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by th…

ANIL PRAKASH TYAGI,JABAPUR vs. ADIT,CPC, BENGALURU

In the result, the appeal of the assessee is dismissed

ITA 342/IND/2022[2018-19]Status: DisposedITAT Indore28 Apr 2023AY 2018-19

Bench: The Due Date Of Filing Of The Income Tax Return & Can It Be Disallowed In The Intimation Passed U/S. 143(1) Intimation.

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

…IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE (Conducted Through Virtual Court) Before: Shri T.R. Senthil Kumar, Judicial Member And Shri B.M. Biyani, Accountant Member Assessment Year: 2018-19 Anil Prakash Tyagi The ADIT, C.P.C., 455/12, Grenadiers Bengaluru Regt, Cantt, Vs (Respondent) Jabalpur Cantt, Jabalpur-482001, M.P. PAN: AAMPT1851A (Appellant) Assessee Represented : Ms. Shradha Piplodia, Adv. Revenue Represented : Shri Ashish Porwal, Sr. DR Date of hearing : 21-02-2023 Date of pronouncement : 28-04-2023 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is file…

SHRI ARUN KUMAR SHRIVASTAVA,INDORE vs. ASSTT, DIRECTOR OF INCOME TAX, INDORE

ITA 98/IND/2022[2018-19]Status: DisposedITAT Indore13 Mar 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) Shri Arun Kumar Adit, Cpc, Shrivastava, Bangalore 9, Shakti Nagar, Vs. Kanadia Road, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aopps 9595 H Assessee By Shri Soumya Bomb, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 31.01.2023 Date Of Pronouncement 13.03.2023

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Shri Arun Kumar ADIT, CPC, Shrivastava, Bangalore 9, Shakti Nagar, Vs. Kanadia Road, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AOPPS 9595 H Assessee by Shri Soumya Bomb, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 31.01.2023 Date of Pronouncement 13.03.2023 O R D E R Per B.M. Biyani, AM: Feeling aggrieved by appeal-order dated 14.07.2022, passed by learned Commissioner…

THE ADIT CPC , BENGALURU vs. SUNDERLAL MOOLCHAND JAIN, INDORE

The appeal of the assessee is dismissed

ITA 213/IND/2022[2018-19]Status: DisposedITAT Indore13 Mar 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S Sunderlal Moolchand Adit, Cpc, Jain Tobacconist Private Bangalore Limited, Vs. 31, Kacchi Mohalla, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaecs 7779 P Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 06.02.2023 Date Of Pronouncement 13.03.2023

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s Sunderlal Moolchand ADIT, CPC, Jain Tobacconist Private Bangalore Limited, Vs. 31, Kacchi Mohalla, Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAECS 7779 P Assessee by Shri S.N. Agrawal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 06.02.2023 Date of Pronouncement 13.03.2023 O R D E R Per B.M. Biyani, AM: Feeling aggrieved by appeal-order dated 29.04.2021, passed by le…

M/S VIJAY PULSES,INDORE vs. THE ACIT 4(1), INDORE

In the result, the appeal of the assessee is dismissed

ITA 205/IND/2022[2018-19]Status: DisposedITAT Indore13 Mar 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Vijay Pulses, Dcit, Cpc, 12, Sajan Nagar, Bangalore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaafv 9714 E Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 30.01.2023 Date Of Pronouncement 13.03.2023

Section 139(1)Section 143(1)(a)Section 143(1)(iv)Section 154Section 43B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s. Vijay Pulses, DCIT, CPC, 12, Sajan Nagar, Bangalore Vs. Indore (Appellant / Assessee) (Respondent/ Revenue) PAN: AAAFV 9714 E Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 30.01.2023 Date of Pronouncement 13.03.2023 O R D E R Per B.M. Biyani, AM: Feeling aggrieved by appeal-order dated 14.07.2022, passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“Ld…

SHRI ARUN KUMAR SHRIVASTAVA,INDORE vs. ASSTT, DIRECTOR OF INCOME TAX, INDORE

In the result, the appeal of the assessee is dismissed

ITA 99/IND/2022[2019-20]Status: DisposedITAT Indore27 Feb 2023AY 2019-20

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s. Nimar Motors P. Ltd. DCIT, CPC, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) PAN: AACCN 9368 D Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Smt. Chhaya Balwani DCIT, CPC, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AOTPB 5766 P Assessee by Shri Anil Khabya, AR Revenue by Shri Ashish…

SMT CJJAYA BALWANI,BHOPAL vs. THE CPO, BANGLORE

In the result, the appeal of the assessee is dismissed

ITA 330/IND/2022[2020-21]Status: DisposedITAT Indore27 Feb 2023AY 2020-21

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s. Nimar Motors P. Ltd. DCIT, CPC, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) PAN: AACCN 9368 D Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Smt. Chhaya Balwani DCIT, CPC, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AOTPB 5766 P Assessee by Shri Anil Khabya, AR Revenue by Shri Ashish…

SHRI ROHIT PANCHAL,INDORE vs. THE DCIT-CPC , BANGALORE

In the result, the appeal of the assessee is dismissed

ITA 203/IND/2022[2018-19]Status: DisposedITAT Indore27 Feb 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s. Nimar Motors P. Ltd. DCIT, CPC, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) PAN: AACCN 9368 D Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Smt. Chhaya Balwani DCIT, CPC, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AOTPB 5766 P Assessee by Shri Anil Khabya, AR Revenue by Shri Ashish…

NIMAR MOTORS P LTD,KHARGONE vs. DCIT/CPC , BANGALURU

In the result, the appeal of the assessee is dismissed

ITA 118/IND/2022[2018-19]Status: DisposedITAT Indore27 Feb 2023AY 2018-19

Bench: Ms. Suchitra Kamble & Shri B.M. Biyani(Conducted Through Virtual Court) M/S. Nimar Motors P. Ltd. Dcit, Cpc, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) Pan: Aaccn 9368 D Assessee By None Revenue By Shri Ashish Porwal, Sr. Dr Smt. Chhaya Balwani Dcit, Cpc, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aotpb 5766 P Assessee By Shri Anil Khabya, Ar Revenue By Shri Ashish Porwal, Sr. Dr Shri Rohit Panchal Dcit, Cpc, 47, Roop Ram Nagar, Bangalore Vs. Manik Bagh, Indore (Appellant / Assessee) (Respondent / Revenue) Pan: Amvpp 7291 D Assessee By Shri Hiresh Jain, Ar Revenue By Shri Ashish Porwal, Sr. Dr

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

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) M/s. Nimar Motors P. Ltd. DCIT, CPC, Jetapur Sanawad Road Bangalore Vs. Khargone (Appellant / Assessee) (Respondent/ Revenue) PAN: AACCN 9368 D Assessee by None Revenue by Shri Ashish Porwal, Sr. DR Smt. Chhaya Balwani DCIT, CPC, Green Height, Bangalore Vs. 27, Gulmohar Colony Bhopal (Appellant / Assessee) (Respondent/ Revenue) PAN: AOTPB 5766 P Assessee by Shri Anil Khabya, AR Revenue by Shri Ashish…

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Ms. Nalina Dyave Gowda v. Asstt. DIT (146 Taxmann.com 420) — Cited in 23 Judgments | BharatTax