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).

44

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 43BSection 139(1)Section 154Section 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 141section 34(1)section 36(1)(iv)section 2(24)(x)section 38section 40a(7)

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

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

…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…

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

…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…

Abbott Healthcare Private Limited, Mumbai vs. Assistant Commissioner of Income Tax, Circle 2(1)(1), Mumbai

In the result, Ground No. 3 with its Sub-Grounds is allowed for statistical purposes

ITA 2756/MUM/2024[2019-20]Status: DisposedITAT Mumbai23 Sept 2024AY 2019-20

Bench: Shri Narender Kumar Choudhry & Shri Gagan Goyalabbott Healthcare Pvt. Ltd. 3, Corporate Park, Sion Trombay Road, Mumbai - 400 071 Pan: Aaack3935D ..... Appellant Vs. Acit 2(1) (1) R. No. 561, 5Th Floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ..... Respondent & Acit 2(1) (1) R. No. 561, 5Th Floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ...... Appellant Vs.

For Appellant: Shri Madhur Agrawal, Ld. ARFor Respondent: Shri Manoj Kumar Sinha, Ld. DR
Section 143(1)Section 250Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “A”, MUMBAI BEFORE SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Abbott Healthcare Pvt. Ltd. 3, Corporate Park, Sion Trombay Road, Mumbai - 400 071 PAN: AAACK3935D ..... Appellant Vs. ACIT 2(1) (1) R. No. 561, 5th floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ..... Respondent & ACIT 2(1) (1) R. No. 561, 5th floor, Aayakar Bhavan, Maharishi Karve Marg, Mumbai- 400 020 ...... Appellant Vs. Abbott Healthcare Pvt. Ltd. 3, Corporate Park, Sion Trombay Road, Mumbai-400 071 PAN: AAACK3935D ...... Respondent Abbo…

Joyo Plastics, Mumbai vs. ACIT, Circle-24 (1)

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

ITA 4405/MUM/2023[2019-20]Status: DisposedITAT Mumbai13 May 2024AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Sunil Kumar Singh () Assessment Year: 2019-2020 Joyo Plastics, Acit Circle-24(1), 104, Jai Antariksh Co-Op Society, 601, 6Th Floor, Piramal Vs. Makwana Road, Marol Naka, Chamber, Lalbaug, Marol, Andheri (E), Mumbai-400012. Mumbai-400059. Pan No. Aaafj 0286 B Appellant Respondent Assessee By : Mr. Ajay R Sing/Akshay Pawar : Ms. Rajeshwari Menon, Sr. Dr Revenue By Date Of Hearing : 01/05/2024 : 13/05/2024 Date Of Pronouncement

For Appellant: Mr. Ajay R Sing/Akshay Pawar
Section 143(1)Section 143(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) Assessment Year: 2019-2020 Joyo Plastics, ACIT Circle-24(1), 104, Jai Antariksh Co-op Society, 601, 6th floor, Piramal Vs. Makwana Road, Marol Naka, Chamber, Lalbaug, Marol, Andheri (E), Mumbai-400012. Mumbai-400059. PAN NO. AAAFJ 0286 B Appellant Respondent Assessee by : Mr. Ajay R Sing/Akshay Pawar : Ms. Rajeshwari Menon, Sr. DR Revenue by Date of Hearing : 01/05/2024 : 13/05/2024 Date of pronouncement ORDER PER OM PRAKASH KANT, AM This appeal by the asses…

M/S. Jai Enterprises, Raipur vs. Assistant Director of Income Tax, CPC, Bangaluru

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

ITA 107/RPR/2021[2019-20]Status: DisposedITAT Raipur28 Nov 2023AY 2019-20

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am (Ita No.107/Rpr/2021) (Assessment Year: 2019-20)

For Appellant: Shri Nikhilesh Begani, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM (ITA No.107/RPR/2021) (Assessment Year: 2019-20) M/s Jai Enterprises, V Assistant Director of Income Tax, HIG-25, Shailendra Nagar, s Centralized Processing Center (CPC), Raipur (C.G.)- 492001 Income Tax Department, Bangaluru (KAR)-560500 PAN: AAEFJ0514A (अपीलाथ"/Appellant) (""यथ" / Respondent) . . िनधा"रती क" ओर से /Assessee by : Shri Nikhilesh Begani, CA राज"व क" ओर से /Revenue by : Shri Satya Pr…

Pradeep Kumar Dhurve, Durg vs. Deputy Commissioner of Income-Tax, Circle 1(1), Bhilai

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

ITA 302/RPR/2023[2018-19]Status: DisposedITAT Raipur23 Nov 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 302/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Pradeep Kumar Dhurve Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001 Pan : Aanpd6067H

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)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. 302/RPR/2023 "नधा"रण वष" / Assessment Year : 2018-19 Pradeep Kumar Dhurve Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001 PAN : AANPD6067H .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hear…

M/S. Bangalore Pharmaceutical and Research Laboratory Private Limited, Bangalore vs. Assistant Commissioner of Income-Tax, Circle-1(1)(2), Bangalore

In the result, the appeal by the assessee is dismissed

ITA 491/BANG/2023[2018-19]Status: DisposedITAT Bangalore10 Nov 2023AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2018-19

For Appellant: Shri Anil Kumar, H., CAFor Respondent: Shri Subramanian S., Jt.CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 143(1)(a)Section 154Section 244ASection 36(1)(va)

…l Ground No 14 Paragraph 10 ( pages 134 to 137) 16. Lastly, if the above are not acceptable, in view of divergence in opinion even after Checkmate, the matter should be referred to a Special Bench. Cases in favour of appellant: P. R. Packaging Service vs ACIT 199 ITD 724 (Mum) Paris Elysees India Pvt Ltd ITA No. 357/JPR/2022 Jaipur Satpal Singh Sandhu ITA No. 4//RPR/2023 `SMC' Raipur Sanjay Kumar [2023] 152 taxmann.com 594 (Delhi - Trib.).” 9. The ld. DR relied on the order of the lower authorities and further submitted that the adjustment u/s 143(1)(a) can be made by the CPC , the CPC has noted that the there i…

Bundelas Securitas and Consultants Pvt. Ltd., Bilaspur vs. Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur

In the result, appeal of the assessee in ITA No

ITA 60/RPR/2023[2019-20]Status: DisposedITAT Raipur07 Nov 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 36(1)(va)Section 43Section 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 Nos. 59 & 60/RPR/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities and Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 PAN : AACCB6831H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख…

Bundelas Securitas and Consultants Pvt. Ltd., Bilaspur vs. Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur

In the result, appeal of the assessee in ITA No

ITA 59/RPR/2023[2018-19]Status: DisposedITAT Raipur07 Nov 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos. 59 & 60/Rpr/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities & Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 Pan : Aaccb6831H .......अपीलाथ" / Appellant बनाम / V/S. The Assistant Commissioner Of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 143(1)Section 36(1)(va)Section 43Section 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 Nos. 59 & 60/RPR/2023 "नधा"रण वष" / Assessment Years : 2018-19 Bundelas Securities and Consultants Pvt. Ltd. L-38, Yadunandan Nagar, Tifra, Bilaspur (C.G.)-495 223 PAN : AACCB6831H .......अपीलाथ" / Appellant बनाम / V/s. The Assistant Commissioner of Income Tax, Circle-2(1), Bilaspur (C.G.) ……""यथ" / Respondent Assessee by : Shri Sunil Kumar Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख…

Padma Dhurway, Durg vs. Income Tax Officer-1(1), Bhilai, Durg

ITA 272/RPR/2023[2018-19]Status: DisposedITAT Raipur25 Oct 2023AY 2018-19

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No. 272/Rpr/2023 "नधा"रण वष" / Assessment Year : 2018-19 Padma Dhurway, Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001. Pan : Aarpd5814C .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)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. 272/RPR/2023 "नधा"रण वष" / Assessment Year : 2018-19 Padma Dhurway, Near Pawan Kirana Store, Sangram Chowk, Prem Nagar, Sikola Bhata, Durg (C.G.)-491 001. PAN : AARPD5814C .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer-1(1), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : Shri R.B Doshi, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 16.10.2023 घोषणा क" तार…

Bhuneshwar Prasad Sahu, Baloda Bazar, Raipur vs. Income Tax Officer, Ward- Bhatapara, Bhatapara

In the result, the assessee's appeal is allowed in terms of our observations above

ITA 109/RPR/2023[2019-20]Status: HeardITAT Raipur04 Sept 2023AY 2019-20

Bench: Shri Ravish Sood & Shri Arun Khodpiaआयकर अपील सं. / Ita No.109/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) Pan : Bayps7721N .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent

For Appellant: Shri Ravi Agrawal, CAFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)Section 36(1)(va)

…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.109/RPR/2023 "नधा"रण वष" / Assessment Year : 2019-20 Bhuneshwar Prasad Sahu Main Road, Raseda, Baloda Bazar, Raipur (C.G.) PAN : BAYPS7721N .......अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer, Khapradih, Bhatapara ……""यथ" / Respondent Assessee by : Shri Ravi Agrawal, CA Revenue by : Shri Satya Prakash Sharma, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 21.08.2023 घोषणा क" तार"ख / Date of Pronouncement :…

Reliance Fire Brigade Services Pvt. Ltd, Mumbai vs. DCIT CPC, Bangalore

ITA 1631/MUM/2021[F.Y.2017-18]Status: DisposedITAT Mumbai25 Aug 2023

Bench: Shri Kuldip Singhassessment Year : 2017-18

For Appellant: Shri Nimesh Vora, A.R. &For Respondent: Shri B. Laxmi Kanth, D.R
Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year : 2017-18 M/s. Reliance Fire Brigade Deputy Commissioner of Services Private Limited, Income Tax, 5th Floor, Court House, Centralized Processing Vs. Lokmanya Tilak Marg, Centre (CPC), Dhobi Talao, Bangalore Mumbai – 400 002 PAN: AABCR1426R (Appellant) (Respondent) Present for: Assessee by : Shri Nimesh Vora, A.R. & Ms. Moksha Mehta, A.R. Revenue by : Shri B. Laxmi Kanth, D.R. Date of Hearing : 10 . 07 . 2023 Date of Pronouncement : 25 . 08 . 2023 O R D E R Per : Kuldip Singh, Judicial Mem…

Starline Workshop, Mumbai vs. ITO WD1(1) (1), Mumbai

ITA 1742/MUM/2021[2018-19]Status: DisposedITAT Mumbai25 Jul 2023AY 2018-19

Bench: The Due Date Of Filing Of Return. 3. The Appellant Prays That The Adjustment Made In The Intimation Order U/S 143(1) Of The Act May Be Deleted. 4. The Appellant Craves Your Honour'S Leave To Add, Alter Or Amend Any Ground Of Appeal At The Time Of Hearing Or Before.”

For Appellant: Shri Ryan Saldanha, A.RFor Respondent: Shri B. Laxmi Kanth, D.R
Section 143(1)Section 2(24)(x)Section 3Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2018-19 M/s. Starline Workshop, Income Tax Officer, 1 C/o Sterling Motor Ward 1(1), Compound, Kendriya Rajaswa Vs. Old Agra Road, Bhavan, Gadkari Chowk, Gadkari Chowk, Nashik-422001 Old Agra Road, PAN: ACBFS2289L Mumbai- 422002 (Appellant) (Respondent) Present for: Assessee by : Shri Ryan Saldanha, A.R. Revenue by : Shri B. Laxmi Kanth, D.R. Date of Hearing : 13.07. 2023 Date of Pronouncement : 25.07. 2023 O R D E R Per : Kuldip Singh, Judicial Member: The appellant, M/s. Starline Workshop (…

Sharekhan Ltd., Mumbai vs. Dy Comm of Income Tax, CPC, Mumbai

ITA 182/MUM/2023[2018-19]Status: DisposedITAT Mumbai20 Jun 2023AY 2018-19

Bench: Shri Kuldip Singh & Shri Om Prakash Kantassessment Year: 2018-19

For Appellant: Shri Manoj Mundra, A.RFor Respondent: Shri Milind S. Chavan, D.R
Section 143(1)Section 143(3)Section 36Section 40A(7)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Sharekhan Ltd., DCIT, CPC, 10th Floor, Beta Building, Bangalore Ithink Techno Park, Vs. Off JVLR, Kanjurmarg (East), Mumbai – 400 042 PAN: AAECS5096H (Appellant) (Respondent) Present for: Assessee by : Shri Manoj Mundra, A.R. Revenue by : Shri Milind S. Chavan, D.R. Date of Hearing : 23 . 03 . 2023 Date of Pronouncement : 20 . 06 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: The appellant, M/s. Sharekhan Ltd. (hereinafter…

Sterling Motors, Mumbai vs. ACIT Circle 17(3), Mumbai

ITA 1/MUM/2022[2018-196]Status: DisposedITAT Mumbai20 Jun 2023AY 2018-196

Bench: Shri Prashant Maharishi & Shri Kuldip Singhassessment Year: 2018-19

For Appellant: Shri Rayan Saldhana, A.RFor Respondent: Shri Hiren M. Bhatt, D.R
Section 143(1)Section 2(24)(x)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “G”, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER Assessment Year: 2018-19 M/s. Sterling Motors, ACIT, Circle 17(3), 46-A, Veetrag Chamber, Room No.137, Cawasji Patel Street, Aayakar Bhavan, Vs. Fort, M.K. Road, Mumbai – 400 011 Churchgate, Mumbai – 400 020 PAN: AACFS4513L (Appellant) (Respondent) Present for: Assessee by : Shri Rayan Saldhana, A.R. Revenue by : Shri Hiren M. Bhatt, D.R. Date of Hearing : 29 . 05 . 2023 Date of Pronouncement : 20 . 06 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: T…

Shivam Packaging Industriespvt Ltd., Mumbai vs. CIT (A), Delhi

ITA 615/MUM/2023[2017-18]Status: DisposedITAT Mumbai19 May 2023AY 2017-18

Bench: Shri Kuldip Singh

For Appellant: Shri Vijay BahetiFor Respondent: Shri Jogendra Singh, Sr. AR
Section 143(1)Section 154Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “ SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No. 614 & 615/M/2023 Assessment Year: 2018-19 & 2017-18 Shivam Packaging Industries CIT(E), Pvt. Ltd, New Delhi-11001 Room No. 16, 1st Floor, Vidhya villa No. 2, Old Vs. Nagardas Road, Andheri East, Mumbai, Maharashtra- 400069 (Appellant) (Respondent) PAN: AAECS7886F Present for: Assessee by : Shri Vijay Baheti, Revenue by : Shri Jogendra Singh, Sr. AR Date of Hearing :11.05.2023 Date of Pronouncement :19.05.2023 O R D E R Aforesaid appeals for AYs 2017-18 and 2018-19 bearing common questions of…

Shivam Packaging Industriespvt Ltd., Mumbai vs. CIT (A), Delhi

ITA 614/MUM/2023[2018-19]Status: DisposedITAT Mumbai19 May 2023AY 2018-19

Bench: Shri Kuldip Singh

For Appellant: Shri Vijay BehetiFor Respondent: Shri Jogendra Singh, Sr. AR
Section 143(1)Section 154Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “ SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No. 614 & 615/M/2023 Assessment Year: 2018-19 & 2017-18 Shivam Packaging Industries CIT(E), Pvt. Ltd, New Delhi-11001 Room No. 16, 1st Floor, Vidhya villa No. 2, Old Vs. Nagardas Road, Andheri East, Mumbai, Maharashtra- 400069 (Appellant) (Respondent) PAN: AAECS7886F Present for: Assessee by : Shri Vijay Beheti, Revenue by : Shri Jogendra Singh, Sr. AR Date of Hearing :11.05.2023 Date of Pronouncement :19.05.2023 O R D E R Aforesaid appeals for AYs 2017-18 and 2018-19 bearing common questions of…

Satpal Singh Sandhu, Raipur vs. Deputy Commissioner of Income Tax, Circle-1(1), Raipur

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

ITA 4/RPR/2023[2019-20]Status: DisposedITAT Raipur11 May 2023AY 2019-20

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No. 04/Rpr/2023 "नधा"रण वष" / Assessment Year : 2019-20 Satpal Singh Sandhu 151/2, Ward -1, Sandhu Bhavan, Guru Govind Singh Marg, Heerapur, Raipur (C.G.)-492 001 Pan : Cseps7315E .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle-1(1), Raipur (C.G.). ……""यथ" / Respondent

For Appellant: Shri Nitin Goyal, CAFor Respondent: Shri Piyush Tripathi, Sr. DR
Section 143(1)

…आयकर अपील"य अ"धकरण "यायपीठ “एक-सद"य” मामला रायपुर म" IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH “SMC”, RAIPUR "ी रवीश सूद, "या"यक सद"य के सम" BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER आयकर अपील सं./ ITA No. 04/RPR/2023 "नधा"रण वष" / Assessment Year : 2019-20 Satpal Singh Sandhu 151/2, Ward -1, Sandhu Bhavan, Guru Govind Singh Marg, Heerapur, Raipur (C.G.)-492 001 PAN : CSEPS7315E .......अपीलाथ" / Appellant बनाम / V/s. The Deputy Commissioner of Income Tax, Circle-1(1), Raipur (C.G.). ……""यथ" / Respondent Assessee by : Shri Nitin Goyal, CA Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date…

Newage Fire Protection Pvt Ltd, Mumbai vs. Commissioner of Income Tax Appeals. National Faceless Appeal, Mumbai

ITA 487/MUM/2023[2018-2019]Status: DisposedITAT Mumbai28 Apr 2023AY 2018-2019

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Jeet Kamdar, A.RFor Respondent: Shri Chetan M. Kacha, D.R
Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.486 & 487/M/2023 Assessment Year: 2019-20 & 2018-19 M/s. Newage Fire Commissioner of Income Protection Engineers Pvt. Tax (Appeals), Ltd., National Faceless Appeal 101, Champaklal Udyog Vs. Centre (NFAC), Bhavan, Delhi Sion, Mumbai – 400 022 PAN: AACCN9026C (Appellant) (Respondent) Present for: Assessee by : Shri Jeet Kamdar, A.R. Revenue by : Shri Chetan M. Kacha, D.R. Date of Hearing : 21 . 04 . 2023 Date of Pronouncement : 28 . 04 . 2023 O R D E R Per : Kul…

Newage Fire Protection Engineers Pvt Ltd, Mumbai vs. Commissioner of Income Tax Appeas National Faceless Appeal, Mumbai

ITA 486/MUM/2023[2019-20]Status: DisposedITAT Mumbai28 Apr 2023AY 2019-20

Bench: Shri Kuldip Singh & Shri Gagan Goyal

For Appellant: Shri Jeet Kamdar, A.RFor Respondent: Shri Chetan M. Kacha, D.R
Section 143(1)Section 143(1)(a)Section 154Section 2(24)(x)Section 36Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No.486 & 487/M/2023 Assessment Year: 2019-20 & 2018-19 M/s. Newage Fire Commissioner of Income Protection Engineers Pvt. Tax (Appeals), Ltd., National Faceless Appeal 101, Champaklal Udyog Vs. Centre (NFAC), Bhavan, Delhi Sion, Mumbai – 400 022 PAN: AACCN9026C (Appellant) (Respondent) Present for: Assessee by : Shri Jeet Kamdar, A.R. Revenue by : Shri Chetan M. Kacha, D.R. Date of Hearing : 21 . 04 . 2023 Date of Pronouncement : 28 . 04 . 2023 O R D E R Per : Kul…