How many judgments cite P.R. Packaging Service v. Asstt. CIT?

44 judgments on BharatTax cite P.R. Packaging Service v. Asstt. CIT (148 Taxmann.com 153), spanning 2023 to 2025.

Which sections of the Income Tax Act does P.R. Packaging Service v. Asstt. CIT come up under?

It is most often cited in judgments turning on Section 143(1), Section 36(1)(va), Section 43B, Section 139(1), Section 154, Section 2(24)(x).

P.R. Packaging Service v. Asstt. CIT

148 Taxmann.com 153Income Tax Appellate Tribunal2023#2674 most cited

What is P.R. Packaging Service v. Asstt. CIT authority for?

The disallowance of delayed employee contributions to provident fund and ESI under section 36(1)(va) read with section 2(24)(x) cannot be made as an adjustment during the automated processing of an income tax return under section 143(1)(a).

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

P.R. Packaging Service · P.R. Packaging Service v. Asstt. CIT · section 143(1)(a) · section 36(1)(va) · section 2(24)(x) · employee contribution PF ESI · disallowance during processing · adjustments under 143(1) · scope of 143(1)(a) · late payment employee contribution · automated processing adjustments

Also reported as

199 ITD 724

Sections most often in play

Section 143(1)Section 36(1)(va)Section 43B Section 139(1)Section 154 Section 2(24)(x)Section 143(3)Section 250

Issues it is cited on

section 143(1)(a)(iii)section 143(1)(a)(i)processing under section 143(1)section 34(1)(iv)section 143(1)(a)(iv)section 36(va)section 141 section 34(1)section 36(1)(iv)section 2(24)(x)section 38 section 40a(7)

Judgments citing P.R. Packaging Service v. Asstt. CIT

Gurmeet Singh Hora, Raipur vs. Assistant Commissioner of Income Tax, Circle-1(1), Raipur

In the result, appeal of the assessee is allowed in terms of our aforesaid observations

ITA 45/RPR/2023[2018-19]Status: DisposedITAT Raipur02 Jul 2026AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 45/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Gurmeet Singh Hora A-1, Sai Nagar, Raipur (C.G.) Pan : Aaoph6268D .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Centralized Processing Center (Cpc), Bengaluru ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR

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

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No. 45/RPR/2023 "नधा"रण वष" / Assessment Year : 2018-19 Gurmeet Singh Hora A-1, Sai Nagar, Raipur (C.G.) PAN : AAOPH6268D .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Centralized Processing Center (CPC), Bengaluru ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 02.08.2023 घोषणा क" तार"ख / Dat…

Rational Business Corporation Pvt Ltd, Sonipat vs. DCIT, Circle-19(1), Delhi

Appeals are hereby dismissed

ITA 4403/DEL/2025[2019-20]Status: DisposedITAT Delhi31 Dec 2025AY 2019-20

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A Nos.4402 & 4403/Del/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20 बनाम Rational Business Corporation Dcit, Private Limited, Vs. Circle 19(1), C.R. Building, Bahalgarh Chowk, Delhi, Sonepat Road, I.P. Estate, New Delhi. Bahalgarh (73), Sonipat. Pan No.Aadcr1837J अपीलाथ" Appellant ""यथ"/Respondent

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 37(1)

…ITA Nos.4402 & 4403/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”NEW DELHI BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos.4402 & 4403/Del/2025 िनधा"रणवष"/Assessment Years: 2018-19 & 2019-20 बनाम RATIONAL BUSINESS CORPORATION DCIT, PRIVATE LIMITED, Vs. Circle 19(1), C.R. Building, Bahalgarh Chowk, Delhi, Sonepat Road, I.P. Estate, New Delhi. Bahalgarh (73), Sonipat. PAN No.AADCR1837J अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Amit Kumar Gupta, CA Revenue by Shri Sabyasachi Roy, Sr. DR सुनवाईक"तारीख/ Date of hearing: 16.12.20…

Rational Business Corporation Pvt Ltd, Sonipat vs. DCIT Circle-19(1), Delhi

Appeals are hereby dismissed

ITA 4402/DEL/2025[2018-19]Status: DisposedITAT Delhi31 Dec 2025AY 2018-19

Section 139(1)Section 143Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 37(1)

Security Printing and Mintingcorporation of India Ltd, New Delhi vs. ACIT, Circle 22(2), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 1665/DEL/2023[2018-19]Status: DisposedITAT Delhi27 Oct 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Y.K. Meghan, CAFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 139(1)Section 143(1)Section 14ASection 234Section 40ASection 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1665/DEL/2023 [A.Y. 2018-19] Security Printing and Minting Vs. The A.C.I.T. Corporation of India Ltd, Circle – 22(2) 16th Floor, Jawahar Vyapar Bhawan, Delhi Janpath, Connaught Place New Delhi PAN – AAJCS 6111J (Applicant) (Respondent) Assessee By : Shri Y.K. Meghan, CA Department By : Shri Mahesh Kumar, CIT-DR Date of Hearing : 04.08.2025 Date of Pronouncement : 27.10.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the assessee is preferr…

Ganganager Vehicles Pvt. Ltd, Delhi vs. ITO, Ward-10(1), New Delhi

In the result, appeals of assessee in ITA Nos

ITA 991/DEL/2024[2021-22]Status: DisposedITAT Delhi15 Oct 2025AY 2021-22

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Pratap Gupta, CAFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 990/DEL/2024 [A.Y. 2020-21] ITA No. 991/DEL/2024 [A.Y. 2021-22] Ganganagar Vehicles Pvt Ltd Vs. The I.T.O BG-223, Sanjay Gandhi Transport Nagar Ward -10(1) G.T. Road, Delhi Delhi PAN – AAGCG 4590 C (Applicant) (Respondent) Assessee By : Shri Pratap Gupta, CA Department By : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 11.09.2025 Date of Pronouncement : 15.10.2025 ORDER PER NAVEEN CHANDRA, A.M:- Both the above captioned separate appeals b…

Ganganagar Vehicles Pvt. Ltd, Delhi vs. ITO, Ward-10(1), Delhi

In the result, appeals of assessee in ITA Nos

ITA 990/DEL/2024[2020-21]Status: DisposedITAT Delhi15 Oct 2025AY 2020-21

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Pratap Gupta, CAFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

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

Alankit Limited, Delhi vs. DCIT, Circle-2(2), Delhi

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

ITA 3207/DEL/2025[2019-20]Status: DisposedITAT Delhi13 Oct 2025AY 2019-20

Bench: SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and SHRIS.RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Sumit Lal Chandani, AdvocateFor Respondent: Shri Om Prakash, Sr. DR

Section 115Section 143(1)Section 153ASection 36Section 36(1)(va)Section 37

…ideration is beyond the scope of section 143(1)(a) of the Income-tax Act, 1961 (for short ‘the Act’). In our considered view, this issue is already settled in favour of the Department and ld. AR for the assessee relied on the decision of PR Packaging Services 199 ITD 724 (Mum.) and other similar case laws. These case laws are already distinguished by the coordinate Benches. Accordingly, this plea of the assessee is rejected. 6. Coming to alternative plea of the assessee. Considered the rival 5 submissions and this plea was considered by the coordinate Bench in the case of Benson Movers Pvt. Ltd. (supra) and the…

Pawan Kumar Sharma, New Delhi vs. Assistant Director of Income Tax, Banglore

In the result, appeal of the assessee in ITA No

ITA 2509/DEL/2025[2020-21]Status: DisposedITAT Delhi10 Oct 2025AY 2020-21

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: Shri Sumit Lalchandani, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Section 139(1)Section 143(1)Section 234ASection 36(1)Section 36(1)(va)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2509/DEL/2025 [A.Y. 2020-21] Shri Pawan Kumar Sharma Vs. The A.D.I.T E-44, Raja Puri Uttam Nagar Bengaluru New Delhi PAN: ABLPS 8051 M (Applicant) (Respondent) Assessee By : Shri Sumit Lalchandani, Adv Department By : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 25.09.2025 Date of Pronouncement : 10.10.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the ld. CIT(A) date…

Satya Pratap Singh Kunwar, Uttar Pradesh vs. Jurisdictional Assessing Officer, Ward 2(3), Faridabad, Haryana

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

ITA 984/DEL/2025[2020-2021]Status: DisposedITAT Delhi03 Sept 2025AY 2020-2021

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUDHIR KUMAR (Judicial Member)

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Dheeraj Kumar Jain, Sr. DR

Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)

…ration is beyond the scope of section 143(1)(a) of the Income-tax Act, 1961 (for short ‘the Act’). In our considered view, this issue is already settled in favour of the Department and ld. AR for the assessee 4 relied on the decision of PR Packaging Services 199 ITD 724 (Mum.) and other similar case laws. These case laws are already distinguished by the coordinate Benches. Accordingly, this plea of the assessee is rejected. 6. Coming to alternative plea of the assessee. Considered the rival submissions and this plea was considered by the coordinate Bench in the case of Benson Movers Pvt. Ltd. (supra) and the rel…

M/S Beeaar Autowheels India Pvt. Ltd., Lucknow vs. ITO Ward 1(3), Lucknow-New

In the result, the appeal of the assessee is dismissed

ITA 282/LKW/2024[2020-21]Status: DisposedITAT Lucknow19 Aug 2025AY 2020-21

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2020-21 M/S Beeaar Autowheels India V. The Income Tax Officer Pvt Ltd Ward-1(3) 9, Premier Building, Shahnazaf Aaykar Bhawan, 5, Ashok Road, Lucknow-226001. Nagar, Lucknow-New, Uttar Pradesh-226001. Pan:Aadcb8897L (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv Respondent By: Shri Deepak Yadav, Dr Date Of Hearing: 05 06 2025 Date Of Pronouncement: 19 08 2025 O R D E R

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Deepak Yadav, DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI, NIKHIL CHOUDHARY, ACCOUNTANT MEMBER Assessment Year: 2020-21 M/s Beeaar Autowheels India v. The Income Tax Officer Pvt Ltd Ward-1(3) 9, Premier Building, Shahnazaf Aaykar Bhawan, 5, Ashok Road, Lucknow-226001. Nagar, Lucknow-New, Uttar Pradesh-226001. PAN:AADCB8897L (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Adv Respondent by: Shri Deepak Yadav, DR Date of hearing: 05 06 2025 Date of pronouncement: 19 08 2025 O R D E R PER NIKHIL CHOUDHARY, ACCOUNTANT MEMBER.: This is an appeal filed by…

M/S Pramod Telecom Pvt.Ltd., Lucknow vs. DCIT/ACIT-3, Lucknow

In the result, in ITA. No

ITA 243/LKW/2022[2020-21]Status: DisposedITAT Lucknow19 Aug 2025AY 2020-21

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Deepak Yadav, DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW ‘B’ BENCH, LUCKNOW BEFORE SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.242 & 243/LKW/2022 A.Ys. 2018-19 & 2020-21 M/s Pramod Telecom Pvt. Ltd., 5, vs. The DCIT/ACIT-3, Ashok Marg, Gautam Budh Marg, Lucknow-New Lucknow-226018 PAN:AACCP3266E (Appellant) (Respondent) Assessee by: Sh. Rakesh Garg, Advocate Revenue by: Sh. Deepak Yadav, DR Date of hearing: 05.06.2025 Date of pronouncement: 19.08.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: These two appeals have been filed by the assessee against the separate orders of the ld. CIT(A)…

M/S Pramod Telecom Pvt.Ltd., Lucknow vs. DCIT/ACIT-3, Lucknow

In the result, in ITA. No

ITA 242/LKW/2022[2018-19]Status: DisposedITAT Lucknow19 Aug 2025AY 2018-19

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Deepak Yadav, DR

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

Shri Jagdish Kumar Gulia, Bhopal vs. Thre Asstt.Directore of Income Tax, CPC, Bengaluru

In the result, this appeal is partly allowed

ITA 245/IND/2023[2018-19]Status: DisposedITAT Indore09 May 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 139(1)Section 143(1)Section 143(1)(a)Section 260ASection 36(1)Section 36(1)(va)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA Nos. 245/Ind/2023 (Assessment Year: 2018-19) Jagdish Kumar Gulia, ITO, 3(1) BP-76 Lake Pearl Garden, Bhopal बनाम/ Airport Road, Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: ACKPG4364M Assessee by Shri Ashish Goyal & N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.05.2025 Date of Pronouncement 09.05.2025 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by order of first appeal dated 28.…

M/S Daulataram Engineering Services P.Ltd, Mandideep vs. The ADIT/CPC, Bangalore

In the result, this appeal is dismissed

ITA 244/IND/2023[2019-2020]Status: DisposedITAT Indore08 May 2025AY 2019-2020

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 139(1)Section 143(1)Section 143(1)(a)Section 234ASection 260ASection 36(1)(va)Section 43B

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA Nos. 244/Ind/2023 (Assessment Year: 2019-20) Daulat Ram Engineering ADIT, CPC Services Pvt. Ltd., Khasra No.10/2 NH-12, बनाम/ Village Simarai, Obaidullaganj, Vs. Mandideep, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AABCD3596Q Assessee by Shri Vijay Bansal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 05.05.2025 Date of Pronouncement 08.05.2025 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by orde…

Such Media Publication P Ltd, CIT (A) NFAC Delhi vs. NFAC Delhi, Delhi

In the result, this appeal is dismissed

ITA 66/IND/2022[AY 2019-20]Status: DisposedITAT Indore08 May 2025

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 260ASection 36(1)(va)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA Nos. 66/Ind/2022 (Assessment Year: 2019-20) Such Media Publication Private NFAC, Delhi / Limited, ITO-2(1), Bhopal Avn Towers Plot No.192, बनाम/ Ground Floor Zone-1, Vs. M.P. Nagar, Bhopal (Assessee/Appellant) (Revenue/Respondent) PAN: AAYCS6918G Assessee by Shri Vijay Bansal, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 05.05.2025 Date of Pronouncement 08.05.2025 आदेश/ O R D E R Per B.M. Biyani, AM: This is a re-cal…

Sbw Udyog Limited, Prayagraj vs. DCIT, Cir-1, Allahabad

In the result, the appeal of the assessee is dismissed

ITA 27/ALLD/2024[2021-22]Status: DisposedITAT Allahabad13 Mar 2025AY 2021-22

Bench: Sh.Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y.2021-22 Sbw Udyog Limited, Vs. Deputy Commissioner Of Income 44, Thornhill Road, Prayagraj Tax, Circle-1, Prayagraj Pan:Aadcs2883B (Appellant) (Respondent) Assessee By: Sh. N.C. Agrawal, C.A. Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 18.12.2024 Date Of Pronouncement: 13 .03.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed Against The Orders Of The Ld. Cit(A) Under Section 250 Of The Income Tax Act, 1961 On 31.01.2024, Dismissing The Appeal Of The Assessee Against The Orders Of The Cpc Bengaluru, Under Section, 143(1) Dated 17.10.2022. Subsequently, The Said Appeal Was Migrated To The Nfac & Later On, The Appeal Proceedings Were Transferred To The Additional / Jcit(A), Aurangabad, Who Has Dismissed The Appeal Of The Assessee. The Grounds Of Appeal Preferred By The Assessee Are As Under:- “1. Because, Income Tax Department, Ministry Of Finance, Government Of India Has Observed In The Notice Under Section 250 Of The Income Tax Act, 1961, Which Reads As Under:- "The Income Tax Department Recognizes & Is Sensitive To The Hardships Being Faced By Taxpayers In Coping With The Challenges Posed By Covid-19 Pandemic." Consequently, Appeal Is Liable To Be Allowed.

For Appellant: Sh. N.C. Agrawal, C.AFor Respondent: Sh. A.K. Singh, Sr. DR

Section 143Section 250Section 36(1)(va)Section 43B

…THE INCOME TAX APPELLATE TRIBUNAL ALLAHABADBENCH, ALLAHABAD BEFORE SH.SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER A.Y.2021-22 SBW Udyog Limited, vs. Deputy Commissioner of Income 44, Thornhill Road, Prayagraj Tax, Circle-1, Prayagraj PAN:AADCS2883B (Appellant) (Respondent) Assessee by: Sh. N.C. Agrawal, C.A. Revenue by: Sh. A.K. Singh, Sr. DR Date of hearing: 18.12.2024 Date of pronouncement: 13 .03.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed against the orders of the ld. CIT(A) under section 250 of the Income Tax Act, 1961 on 31.01.2024, dismissing t…

Genesys International Corporation Limited, Mumbai vs. DCIT CPC Bangalore, Bangaloe

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

ITA 634/MUM/2024[2020-21]Status: DisposedITAT Mumbai21 Feb 2025AY 2020-21

Bench: Ms. Padmavathy S & Shri Raj Kumar Chauhan

Section 10ASection 143(1)Section 143(3)Section 250Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G”, MUMBAI BEFORE MS. PADMAVATHY S, ACCOUNTANT MEMBER AND SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA NO. 634/MUM/2024 (A.Y: 2020-21) Genesys International Vs. DCIT CPC Bangalore, Corporation Limited, 73-A, SDF III, 2nd Floor, Seepz, Maharashtra – 400 096 ACIT 1(3)(1), Aayakar Bhavan, New Marine Lines, Mumbai 400 020 PAN: AAACA4528L (Appellant) Assessee Represented by Department Represented by Date of conclusion of Hearing Date of Pronouncement (Respondent) : Shri Nishit Gandhi, Ld. AR Shri Pushkraj Patil, Ld. DR 03.01.2025 21.02.2025 Bhange ORDER PER RAJ KUMAR C…

Arvind Chheda, Mumbai vs. DCIT 41(2)(1), Mumbai

In the result appeal filed by the assessee stands partly allowed

ITA 6649/MUM/2024[2020-21]Status: DisposedITAT Mumbai19 Feb 2025AY 2020-21

Bench: Smt. Beena Pillai ()

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

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) I.T.A. No.6649/Mum/2024 Assessment Year: 2020-21 Arvind Chheda Vs. DCIT 41(2)(1) 1402 Kalinga-A, Nirmal Kautilya Bhavan, Nagar, Mulund, Goregaon Maharashtra-400051 Link Road, Mulund(W) Maharashtra - 400080 PAN:AABPC5277G (Appellant) (Respondent) Appellant by Shri Nitin M. Furia Respondent by Shri Sajit Nair, Sr. D.R. Date of Hearing 13/02/2025 Date of Pronouncement 19/02/2025 ORDER Per: Smt. Beena Pillai, J.M.: The Present appeal filed by the assessee arises out of order dated 04/12/2024, passed by Ld.CIT(A)…

Hindustan Epc Co. Ltd, New Delhi vs. DCIT, Central Circle-20, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 1665/DEL/2022[2017-18]Status: DisposedITAT Delhi10 Feb 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Y.K. Meghan, CAFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 139(1)Section 143(1)Section 14ASection 234Section 40ASection 43B

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

…ideration is beyond the scope of section 143(1)(a) of the Income-tax Act, 1961 (for short ‘the Act’). In our considered view, this issue is already settled in favour of the Department and ld. AR for the assessee relied on the decision of PR Packaging Services 199 ITD 724 (Mum.) and other similar case laws. These case laws are already distinguished by the coordinate Benches. Accordingly, this plea of the assessee is rejected. 8. Coming to alternative plea of the assessee. Considered the rival submissions and this plea was considered by the coordinate Bench in the case of Benson Movers Pvt. Ltd. (supra) and the rel…