How many judgments cite MTR Maiya’s v. ITO?

13 judgments on BharatTax cite MTR Maiya’s v. ITO (152 Taxmann.com 189), spanning 2023 to 2025.

Which sections of the Income Tax Act does MTR Maiya’s v. ITO come up under?

It is most often cited in judgments turning on Section 36(1)(va), Section 143(1), Section 1961, Section 139(1), Section 2(24)(x), Section 43B.

MTR Maiya’s v. ITO

152 Taxmann.com 189Income Tax Appellate Tribunal2023#8208 most cited

What is MTR Maiya’s v. ITO authority for?

An Assessing Officer must verify facts and decide the quantum of disallowance under section 36(1)(va) when the matter is remanded by the CIT(A). The issue of employee contributions to EPF/ESI remitted after the due date for filing the return under section 139(1) but before the due date for filing the return under the respective Acts, is settled by the Supreme Court in Checkmate Services (P) Ltd.

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2025.

Also referred to as

MTR Maiya's v. ITO · section 36(1)(va) · section 143(1) · section 139(1) · CIT(A) remand · Assessing Officer verification · EPF ESI employee contribution · belated payment

Sections most often in play

Section 36(1)(va)Section 143(1)Section 1961 Section 139(1)Section 2(24)(x)Section 43B Section 143(1)(a)Section 143(1)(a)(iv)

Issues it is cited on

section 38 section 143(1)(a)(iv)section 143(1)(a)(ii)section 36(1)(iv)section 2(24)(x)section 36(1)(va)section 2(24)section 43b section 143(1)(a)section 36 section 36(1)section 30

Judgments citing MTR Maiya’s v. ITO

Sri. Chandrakant Shamappa Kontha, Hubli vs. DCIT, Circle-1 & Tps, Hubli

In the result both the appeals are allowed for statistical purposes

ITA 2397/BANG/2024[2020-21]Status: DisposedITAT Bangalore09 Dec 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 143Section 36Section 5

…ITA No. 2396 & 2397/ bang/2024 A Y : 2019-20 & 2020-21 Shri Chandrakant Shamappa Kpntha Versus DCIT Circle (1) (1) & TPS Hubli IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, Bangalore BEFORE SHRI PRASHANT MAHARISHI, Vice President AND SHRI KESHAV DUBEY , JUDICIAL MEMBER ITA No 2396 and 2397/Bang/2024 A. Y. 2019 – 2020 and 2020 – 21 Appellant Respondent Shri Chandrakant Shamppa Deputy Commissioner of income Kontha tax 1, Parvathi Circle – 1 (1) and the TPS Nilaya Hubli Raghavendra apartment Bhavani Nagar Hubli Karnataka PAN AHYPK0624K For Appellant Shri Ravi Shankar SV Advocate For Respondent Shri Balusamy N…

Sri. Chandrakant Shamappa Kontha, Hubli vs. DCIT, Circle-1(1) & Tps, Hubli

In the result both the appeals are allowed for statistical purposes

ITA 2396/BANG/2024[2019-20]Status: DisposedITAT Bangalore09 Dec 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 143Section 36Section 5

Bird Execujet Airport Services Private Limited, New Delhi vs. ACIT Circle 4(2), New Delhi

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 1017/DEL/2023[2019-20]Status: DisposedITAT Delhi11 Dec 2024AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR

Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 38

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIALMEMBER ITA No.1010/DEL/2023 (Assessment Year : 2019-20) Bird Worldwide Flight Service Mumbai Pvt. Ltd., vs. ACIT, Circle 4(2), E-9, Connaught Hose, New Delhi. Connaught Place, New Delhi – 110 001. (PAN: AAGCB5959C) Bird Execujet Airport Services Pvt. Ltd., vs. ACIT, Circle 4 (2), E-9, Connaught Hose, New Delhi. Connaught Place, New Delhi – 110 001. (PAN: AACCB7218E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Tarandeep Singh, Advocate Shri Sandeep Yadav, Advocate REVENUE…

Bird Worldwide Flight Service Mumbai Private Limited, New Delhi vs. ACIT Central Circle 4(2), New Delhi

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 1010/DEL/2023[2019-20]Status: DisposedITAT Delhi11 Dec 2024AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR

Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 38

Bird Worldwide Flight Service Mumbai Private Limited, New Delhi vs. ACIT Circle 4(2), New Delhi

In the result, all the appeals of the assessee are partly allowed for statistical purposes

ITA 1009/DEL/2023[2018-19]Status: DisposedITAT Delhi11 Dec 2024AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Sudhir Pareek, Judicialmember

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Kanv Bali, Sr. DR

Section 143Section 143(1)Section 143(1)(a)Section 36(1)(va)Section 38

Tdi Infracorp (India) Ltd., New Delhi vs. ADIT, CPC, Bengaluru

The appeal of the assessee is dismissed

ITA 3714/DEL/2023[2021-22]Status: DisposedITAT Delhi06 Aug 2024AY 2021-22

Bench: Dr. B.R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2020-21 Tdi Infracorp (India) Ltd. Vs. Adit Upper Ground Floor 11, Cpc Bengaluru Tolstoy Marg, Connaught Vandana Building Place, Connaught Place, Delhi-110001 Pan No.Aacct41228 (Appellant) (Respondent) Appellant By Sh. Tarandeep Singh Ca Respondent By Sh. Amit Katoch Sr Dr Date Of Hearing: 25/07/2024 Date Of Pronouncement: 06/08/2024

Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)Section 36(1)(va)Section 43B(6)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2020-21 TDI Infracorp (India) Ltd. Vs. ADIT Upper Ground Floor 11, CPC Bengaluru Tolstoy Marg, Connaught Vandana Building Place, Connaught Place, Delhi-110001 PAN No.AACCT41228 (APPELLANT) (RESPONDENT) Appellant by Sh. Tarandeep Singh CA Respondent by Sh. Amit Katoch Sr DR Date of hearing: 25/07/2024 Date of Pronouncement: 06/08/2024 ORDER PER SUDHIR KUMAR, JM: This appeal by the assessee is directed against the order of the Commissioner of the I…

Tdi Infrastructure Limited, Delhi vs. ADIT CPC, Bengaluru

The appeal of the assessee is dismissed

ITA 3713/DEL/2023[2020-21]Status: DisposedITAT Delhi06 Aug 2024AY 2020-21

Bench: Dr. B.R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2020-21 Tdi Infrastructure Vs. Adit Limited D-92 Ground Floor Cpc Bengaluru Lajpat Nagar -1Delhi Pan No.Aaaci5799P (Appellant) (Respondent) Appellant By Sh. Tarandeep Singh Ca Respondent By Sh. Amit Katoch Sr Dr Date Of Hearing: 25/07/2024 Date Of Pronouncement: 06/08/2024

Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)Section 36(1)(va)Section 40Section 43B(6)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2020-21 TDI INFRASTRUCTURE Vs. ADIT LIMITED D-92 Ground floor CPC Bengaluru Lajpat Nagar -1Delhi PAN No.AAACI5799P (APPELLANT) (RESPONDENT) Appellant by Sh. Tarandeep Singh CA Respondent by Sh. Amit Katoch Sr DR Date of hearing: 25/07/2024 Date of Pronouncement: 06/08/2024 ORDER PER SUDHIR KUMAR, JM: This appeal by the assessee is directed against the order of the Commissioner of the Income Tax (Appeals) New Delhi [hereinafter referred to as “CIT…

Tdi Infratech Limited, Delhi vs. ACIT Central Circle-27, Delhi

The appeal of the assessee is dismissed

ITA 3712/DEL/2023[2019-20]Status: DisposedITAT Delhi06 Aug 2024AY 2019-20

Bench: Dr. B.R.R. Kumar & Sh. Sudhir Kumarassessment Year: 2019-20 Tdi Infratech Limited 10 Vs. Acit Shaheed Bhagat Singh Central Circle -27 Marg, New Delhi-110001 Delhi Pan No.Aabct3582A (Appellant) (Respondent) Appellant By Sh. Tarandeep Singh Ca Respondent By Sh. Amit Katoch Sr Dr Date Of Hearing: 25/07/2024 Date Of Pronouncement: 06/08/2024

Section 139(1)Section 143(1)Section 2(24)(x)Section 36Section 36(1)Section 36(1)(va)Section 40Section 43B(6)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI BEFORE DR. B.R.R. KUMAR, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2019-20 TDI Infratech Limited 10 Vs. ACIT Shaheed Bhagat Singh Central Circle -27 Marg, New Delhi-110001 Delhi PAN No.AABCT3582A (APPELLANT) (RESPONDENT) Appellant by Sh. Tarandeep Singh CA Respondent by Sh. Amit Katoch Sr DR Date of hearing: 25/07/2024 Date of Pronouncement: 06/08/2024 ORDER PER SUDHIR KUMAR, JM: This appeal by the assessee is directed against the order of the Commissioner of the Income Tax (Appeals) New Delhi [hereinafter refer…

Sri. Amit Kumar Rajendra Prasad Singh, Bengaluru vs. Income Tax Officer, Ward-7(2)(3), Bengaluru

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

ITA 306/BANG/2024[2020-21]Status: DisposedITAT Bangalore28 Jun 2024AY 2020-21

Bench: Shri Chandra Poojari & Shri Keshav Dubeyassessment Year : 2020-21

For Appellant: Shri Pranav Krishna, AdvocateFor Respondent: Shri V. Parithivel, JCIT-DR

Section 139Section 143Section 234ASection 250Section 36

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2020-21 Shri Amit Kumar Rajendra The Income Tax Officer Prasad Singh, Ward – 7[2][3], Toshit Sanitation, Bangalore. No. 35, 4th Main Road, Vs. 12th Cross, Wilson Garden, Bangalore – 560 027. PAN: AWEPS4679M APPELLANT RESPONDENT Assessee by : Shri Pranav Krishna, Advocate Revenue by : Shri V. Parithivel, JCIT-DR : 25-04-2024 Date of Hearing Date of Pronouncement : 28-06-2024 ORDER PER KESHAV DUBEY, JUDICIAL MEMBER This appeal at the instance of the…

Global Security Services, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-4(3)(1), Bangalore

In the result, the appeal of the assessee is dismissed

ITA 150/BANG/2024[2018-19]Status: DisposedITAT Bangalore28 Jun 2024AY 2018-19

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2018-19

For Appellant: Shri Akshaya K.S., CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment year : 2018-19 Global Security Services, Vs. The Deputy Commissioner 322/2, 1st Floor, Hosur Main Road, of Income Tax, Bengaluru South, Madivala, Circle 4(3)(1), Bangalore – 560 068. Bangalore. PAN : AAJFG 0206B APPELLANT RESPONDENT Appellant by : Shri Akshaya K.S., CA Respondent by : Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 19.06.2024 Date of Pronouncement : 28.06.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This ap…

Muniyallappa Bharathi, Bangalore vs. Income Tax Officer, Ward 4(3)(3), Bangalore

In the result, all the appeals filed by the assessees stands dismissed

ITA 841/BANG/2024[2019-20]Status: DisposedITAT Bangalore19 Jun 2024AY 2019-20

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2019-20

For Appellant: Shri Subramanya Bhat, CAFor Respondent: Shri Ganesh R. Ghale, Standing Counsel

Section 139(1)Section 143(1)Section 143(1)(a)Section 25oSection 36(1)(va)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2019-20 Muniyallappa Bharathi, Vs. The Income Tax Officer, # 330, Venu Near Yallamma Te Ward 4(3)(5), Konappa Agrahara Village, Bangalore. Electronic City, Post Anekal. Bangalore – 560 100. PAN : AMAPB 8336N APPELLANT RESPONDENT Appellant by : Shri Subramanya Bhat, CA Respondent by : Shri Ganesh R. Ghale, Standing Counsel. Date of hearing : 06.06.2024 Date of Pronouncement : 19.06.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appea…

Sri. Manikandan Vazhukkapar Kumaran, Bangalore vs. Assistant Commissioner of Income-Tax, Circle-1(1)(1), Bangalore

In the result, all the appeals filed by the assessees stands dismissed

ITA 577/BANG/2023[2018-19]Status: DisposedITAT Bangalore29 Nov 2023AY 2018-19

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

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Shri Nischal B., D.R

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

…ITA No.577/Bang/2023 Manikandan Vazhukkapara Kumaran, Bangalore ITA Nos.578 to 580/Bang/2023 Shabari Telecable Network 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: 2018-19 Manikandan Vazhukkapara Kumaran No.112, Shabari Bhavan H Colony 1st Stage, 1st Cross, Indiranagar ACIT Circle-1(1)(1) Vs. Bangalore 560 038 Bangalore PAN NO : ACNPK9428K APPELLANT RESPONDENT ITA No.578 to 580/Bang/2023 Assessment Year: 2018-19 to 2020-21 Shabari Telecable Network Pvt Ltd. No.112, Sha…

Smt. Vasanthi Padmanabha Sherugar, Bellary vs. Deputy Commissioner of Income-Tax, Circle-1, Bellary

In the result, appeal filed by the assessee is dismissed

ITA 545/BANG/2023[2019-20]Status: DisposedITAT Bangalore21 Sept 2023AY 2019-20

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2019-20

For Appellant: Shri. Sandeep Huilgol, AdvocateFor Respondent: Shri. Sridharan P, Addl. CIT(DR)(ITAT), Bengaluru

Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2019-20 Smt. Vasanthi Padmanabha Sherugar, Vs. The DCIT, Sri Girija Venkata Nilaya, Circle – 1, Near Vijayalakshmi Talkies Torannagallu, Bellary. Bellary – 583 123. PAN : BCNPS 7166 K APPELLANT RESPONDENT Assessee by : Shri. Sandeep Huilgol, Advocate Revenue by : Shri. Sridharan P, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 18.09.2023 Date of Pronouncement : 21.09.2023 O R D E R Per George George K, Vice President: This appeal at the insta…