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

Sila Solutions Pvt Ltd, Mumbai vs. DCIT CPC Bangalore, Mumbai

ITA 813/MUM/2022[2018-19]Status: DisposedITAT Mumbai28 Apr 2023AY 2018-19

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2018-19 M/S. Sila Solutions Pvt. Dy. Commissioner Of Ltd., Income Tax-Cpc, 3Rd Floor, A-301, Bangalore, Neelam Centre, Karnataka – 560 500 Vs. Baburao Pendharkar Marg, Glaxo, Worli, Mumbai City– 400 030 Pan: Aancs3675D (Appellant) (Respondent)

For Appellant: Shri Mandar Vaidya, A.RFor Respondent: Shri Tejinder Pal Singh, D.R
Section 143(1)Section 36(1)(va)Section 36(2)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “H”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Sila Solutions Pvt. Dy. Commissioner of Ltd., Income Tax-CPC, 3rd Floor, A-301, Bangalore, Neelam Centre, Karnataka – 560 500 Vs. Baburao Pendharkar Marg, Glaxo, Worli, Mumbai City– 400 030 PAN: AANCS3675D (Appellant) (Respondent) Present for: Assessee by : Shri Mandar Vaidya, A.R. Revenue by : Shri Tejinder Pal Singh, D.R. Date of Hearing : 28 . 04 . 2023 Date of Pronouncement : 28 . 04 . 2023 O R D E R Per : Kuldip Singh, Judicial Membe…

Angadpal Industries Pvt. Ltd, Mumbai vs. DCIT, CPC, Bengaluru

ITA 273/MUM/2022[2019-20]Status: DisposedITAT Mumbai28 Apr 2023AY 2019-20

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2019-20

For Appellant: Shri Prateek Jain, A.RFor Respondent: Shri Manoj Kumar Sinha, D.R
Section 143(1)Section 2(24)(x)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “A”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2019-20 M/s. Angadpal Industries DCIT, CPC 1st Floor, Prestige Alpha Pvt. Ltd., 41 Pal House, No.48/148/2, Marol Co-Op. Industrial Vs. Beratenaagrahara Begur, Estate, Hosur Rd., Andheri Kurla Road, Uttarahalli Hobli, Andheri (E) – 400 059 Bengaluru, PAN: AACCA5854D Karnataka- 560 100 (Appellant) (Respondent) Present for: Assessee by : Shri Prateek Jain, A.R. Revenue by : Shri Manoj Kumar Sinha, D.R. Date of Hearing : 20 . 04 . 2023 Date of Pronounceme…

Shamim Akhtar Abdul Khaliq Shaikh, Mumbai vs. ITO WD 25(1) (2) CPC, Mumbai

ITA 152/MUM/2022[2018-19]Status: DisposedITAT Mumbai28 Apr 2023AY 2018-19

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

For Appellant: Shri Sunil Makhija, A.RFor Respondent: Ms. Mahita Nair, D.R
Section 154Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER Assessment Year: 2018-19 Shri Shamim Akhtar Income Tax Officer, Abdul Khaliq Shaikh, Ward 25(1)(2), 1 S Nisha Chawl, KB-203, Behind Mahakali Masjid, Vs. Kautilya Bhavan, Mahakali Caves Road, BKC, Andheri East, Mumbai – 400 051 Mumbai PAN: AULPS1757M (Appellant) (Respondent) Present for: Assessee by : Shri Sunil Makhija, A.R. Revenue by : Ms. Mahita Nair, D.R. Date of Hearing : 03.03.2023 Date of Pronouncement : 28.04.2023 O R D E R Per Kuldip Singh, Judicial…

Newage Fire Protection Industries Pvt .Ltd, Mumbai vs. CIT (A) NFAC, Delhi

ITA 2141/MUM/2021[2018-19]Status: DisposedITAT Mumbai28 Apr 2023AY 2018-19

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2018-19

For Appellant: Shri Jeet Kamdar, A.RFor Respondent: Shri Chetan M. Kacha, D.R
Section 143(1)Section 36Section 36(1)Section 36(1)(va)Section 43

…IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “B”, MUMBAI BEFORE SHRI KULDIP SINGH, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Newage Fire Commissioner of Income Protection Industries Pvt. Tax (Appeals), Ltd., National Faceless Appeal 4, Champaklal Udyog Vs. Centre (NFAC), Bhavan, Delhi Sion, Mumbai – 400 022 PAN: AADCN3668F (Appellant) (Respondent) Present for: Assessee by : Shri Jeet Kamdar, A.R. Revenue by : Shri Chetan M. Kacha, D.R. Date of Hearing : 18 . 04 . 2023 Date of Pronouncement : 28 . 04 . 2023 O R D E R Per : Kuldip Singh, Judicial Member: The…