PCIT v. Rajasthan State Beverages Corporation Ltd.

250 Taxmann 16Supreme Court of India2017#1865 most cited

What is PCIT v. Rajasthan State Beverages Corporation Ltd. authority for?

Amounts claimed on account of employees' contributions to Provident Fund (PF) and Employees' State Insurance (ESI), if deposited on or before the due date for filing the income-tax return, cannot be disallowed under Section 43B or Section 36(1)(va) of the Income Tax Act.

61

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2024.

Also referred to as

PCIT v. Rajasthan State Beverages Corporation Ltd · 250 Taxmann 16 · section 36(1)(va) · section 43B · section 2(24)(x) · employees contribution to PF · ESI · due date of return · disallowance · provident fund · employee share

Issues it is cited on

section 36(va)section 80(p)(2)section 3(b)section 43b(b)section 34(1)(iv)section 36(1)(iv)section 143(1)(a)(iv)section 34(1)section 2(24)(x)employees contribution to pfsection 2(24)section 36(1)(va)

Judgments citing PCIT v. Rajasthan State Beverages Corporation Ltd.

Ritu Mukherji, Noida vs. ACIT, Circle-5(3)(1), G B Nagar

In the result, all these appeals are treated as partly allowed

ITA 1666/DEL/2022[2018-19]Status: DisposedITAT Delhi25 Aug 2022AY 2018-19

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

Samarpit Suraksha Private Limited, Delhi vs. ITO, Ward-22(2), New Delhi

In the result, all these appeals are treated as partly allowed

ITA 1653/DEL/2022[2018-19]Status: DisposedITAT Delhi25 Aug 2022AY 2018-19

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

Publix Realtors and Facilitators Private Limited, Gurgaon vs. ITO, Ward 3(3), Gurgaon

In the result, all these appeals are treated as partly allowed

ITA 1642/DEL/2022[2019-20]Status: DisposedITAT Delhi25 Aug 2022AY 2019-20

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’: NEW DELHI BEFORE, SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Garg Heart Centre & ACIT, Circle-10(1) Nursing Home Private National Faceless Appeal Limited Centre (NFAC) 8-9, AGCR Enclave Vs. New Delhi Delhi-110092 PAN-AAACG 0063C (Appellant) (Respondent) Appellant by Sh. Narendra Kumar Rustogi, Authorized Representative Respondent by Sh. H.K. Choudhary, Commissioner of Income Tax, Departmental Representative (“CIT-DR” for short) Global Groupware Income Tax Officer Solutions Limited Ward-10(1) A-20/16, DLF Phase-1 New Del…

Subhash Chander, New Delhi vs. DCIT CPC, Bangalore

In the result, appeal filed by the assessee is allowed

ITA 1843/DEL/2020[2018-19]Status: DisposedITAT Delhi08 Aug 2022AY 2018-19

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmasubhash Chander Vs. Dcit H-149, Ph-I, Ashok Vihar, Cpc New Delhi-110 052 Bangalore Pan No. Aaapc 1167 G (Appellant) (Respondent) Assessee By Ms. Supriya Mehra, C.A. Revenue By Shri Abhishek Kumar, Sr. D.R. Date Of Hearing: 02.08.2022 Date Of Pronouncement: 08.08.2022 Order Per Anil Chaturvedi, Am: This Appeal Filed By The Assessee Is Directed Against The Order Dated 31.07.2020 Passed By The Commissioner Of Income Tax (Appeals)-12, New Delhi Relating To Assessment Year 2018-19. 2. Brief Facts Of The Case As Culled Out From The Material On Record Are As Under :-

Section 143(1)Section 154Section 2Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER Subhash Chander Vs. DCIT H-149, PH-I, Ashok Vihar, CPC New Delhi-110 052 Bangalore PAN No. AAAPC 1167 G (APPELLANT) (RESPONDENT) Assessee by Ms. Supriya Mehra, C.A. Revenue by Shri Abhishek Kumar, Sr. D.R. Date of hearing: 02.08.2022 Date of Pronouncement: 08.08.2022 ORDER PER ANIL CHATURVEDI, AM: This appeal filed by the assessee is directed against the order dated 31.07.2020 passed by the Commissioner of Income Tax (Appeals)-12, New Delhi relating to Assessment Y…

M/S.Kerala State Warehousing Corpn, Ernakulam vs. The ACIT, Kochi

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

ITA 389/COCH/2020[2015-16]Status: DisposedITAT Cochin01 Aug 2022AY 2015-16

Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Kerala State Warehousing Vs Acit, Corporate Circle 1(2) Corporation Is Press Road Kochi 682018 Pb No. 1727, Warehousing Corporation Road Ernakulam 682016 Pan – Aabck1583G (Appellant) (Respondent) Assessee By: Shri K. Gopi, Ca Revenue By: Shri Shantam Bose, Cit Dr

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Shantam Bose, CIT DR
Section 143Section 143(3)Section 263Section 42

…d through the cited invocation (within) of the decision of the Hon Supreme court in the case of CIT Vs Vinay Cements Ltd (supra). This is further fortified with the decision of Hon Supreme court in the case of CIT v, Rajasthan State Beverages Corporation Ltd (250 Taxmann 16 - SC - 2017) wherein the Hon Apex court has rejected the SLP against the order of High Court of Rajasthan holding that amount claimed on payment of PF and ESI having been deposited on or before due date of filing of returns could not be disallowed u/s 43B or u/s 36 (l)(va) of the Income Tax Act. k) Other decisions in favour of the appellant In…

Ideal Beach Resort, Neelankarai vs. The Assesing Officer, CPC, Bangalore

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

ITA 531/CHNY/2022[2019-2020]Status: DisposedITAT Chennai21 Jul 2022AY 2019-2020

Bench: Shri Mahavir Singh, Vice- & Shri G. Manjunatha

For Appellant: Mr. AR.V.Sreenivasan, Addl.CITFor Respondent: 21.07.2022
Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, ‘ए’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी महावीर "संह, उपा"य" एवं "ी जी. मंजुनाथ, लेखा सद%य के सम" BEFORE SHRI MAHAVIR SINGH, VICE-PRESIDENT AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./ I. T. A. No.531/Chny/2022 (&नधा'रणवष' / Assessment Year : 2019-20) M/s. Ideal Beach Resort, vs. The Assistant Director of 4/358, 9th Cross Street Income Tax, CPC, Kabaleeshwarar Nagar, Bengaluru. Neelankarai, Chennai-600 115. PAN: AAAFI 1860N (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. K.N. Raghavan, C.A अपीलाथ" क" ओरसे/ Appellant by : Mr. AR.V.Sreenivasan,…

Rajasthan State Ganganagar Sugar Mills Limited, Jaipur vs. ACIT/DCIT Circle -6, Jaipur

In the result the appeal of the assessee is allowed

ITA 37/JPR/2022[2019-20]Status: DisposedITAT Jaipur30 Jun 2022AY 2019-20

Bench: The Due Date Of Deposit As Mentioned In Relevant Act Despite The Fact The Amount Was Deposited In Relevant Fund Before Due Date Of Filing Of Income Tax Return Under Income Tax Act, 1961. 2. The Appellant Craves Leave To Add, Alter, Amend Or Withdraw Any Ground Or Grounds Of Appeal On Or Before The Date Of Hearing.”

For Appellant: Sh. Mudit Jain, CAFor Respondent: Smt. Monisha Choudhary, JCIT
Section 143(1)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘B’ JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 37/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Rajasthan State Ganganagar Sugar ACIT/DCIT Mills Limited Vs. Circle-06, Jaipur 4th Floor Nehru Sehkar Bhawan, Bhawani Singh Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACR 8906 R vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Mudit…

M/S Oasis Laboratories Pvt. Ltd., Sp-2, 22 Godam Industrial Estate, Jaipur vs. CPC, Bengaluru/ ITO, Ward-2(3), Jaipur

In the result the appeal of the assessee is allowed for statistical purpose

ITA 160/JPR/2022[2017-18]Status: DisposedITAT Jaipur28 Jun 2022AY 2017-18
For Appellant: Sh. P. C. Parwal (CA)For Respondent: Sh. A. S. Nehara (Addl. CIT)
Section 143(1)Section 154Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘SMC’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 160/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2017-18 cuke M/s Oasis Laboratories Pvt. Ltd. CPC, Bangalore/ Vs. SP-2, 22 Godam Industrial Estate, ITO, Ward-2(3), Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 1643 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal (CA) jktLo…

Atlas Castalloy Ltd, Mumbai vs. ACIT Cir 6(1) (2), Mumbai

Appeal is allowed for statistical purposes

ITA 1505/MUM/2021[2017-18]Status: HeardITAT Mumbai25 May 2022AY 2017-18

Bench: The Due Date For Filing Return Of Income.

For Appellant: Shri Sanjeev V. JoshiFor Respondent: Shri Mehul Jain
Section 139(1)Section 143(1)Section 154Section 36(1)Section 36(1)(va)Section 40Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, MUMBAI SHRI PRAMOD KUMAR, VICE PRESIDENT SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Atlas Castalloy Limited, 7-C Udyog Mandir Compound, Bhagoji Keer Marg, Mahim, Mumbai - 400016 [PAN: AABCA0742K] ……………… Appellant Vs Assistant Commissioner of Income Tax, Circle 6(1)(2), Mumbai, 5th Floor, Aayakar Bhavan, M.K. Road, Mumbai - 400020 …………….… Respondent Appearances For the Appellant/ Assessee : Shri Sanjeev V. Joshi For the Respondent/Department : Shri Mehul Jain Date of conclusion of hearing : 28.02.2022 Date of pronouncement of order : 25.05.2022 O R D E R Per Rahul Cha…

Shiiv Veg Pro Private Limited, Kota vs. Central Processing Center, Bangalore

In the result, the appeal of the assessee is allowed

ITA 57/JPR/2022[2019-20]Status: DisposedITAT Jaipur12 Apr 2022AY 2019-20
For Appellant: Shri Devang Gargieya, AdvocateFor Respondent: Smt. Runi Paul, Addl. CIT
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 57/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2019-20 M/s. Shiv Veg Pro Private Limited cuke The CPC Vs. SP-3, RIICO Agro Food Park BENGALURU/ACIT Circle-1, Kota Ranpur, Kota 325 003 (Raj) LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJCS 7629 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya,…

Nice Telecommunications Private Limited, 1-A, Keshev Nagar, Civil Lines, Jaipur, Rajasthan, India, 302019 vs. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi

In the result, the appeal of the assessee is allowed

ITA 60/JPR/2022[2018-19]Status: DisposedITAT Jaipur11 Apr 2022AY 2018-19
For Appellant: Shri Rajesh Agarwal, CAFor Respondent: Smt. Runi Paul, Addl. CIT
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 60/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke M/s. Nice Telecommunications (P) Ltd. ACIT Vs. 1-A,Keshav Nagar, Civil Lines Circle-6, Jaipur Jaipur – 302 019 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCN 1377K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rajesh Agarwal, CA jktLo dh vk…

Modern Masti Pvt, Ltd., Jaipur vs. ACIT, Cr-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 20/JPR/2022[2018-19]Status: DisposedITAT Jaipur29 Mar 2022AY 2018-19

Bench: The Due Date Of Filing Of The Return During The Year.

For Appellant: Shri Manish Agarwal, CAFor Respondent: Smt. Runi Pal, Addl. CIT
Section 139(1)Section 143(1)Section 2Section 36Section 36(1)(va)Section 43B

…1 Modern Masti Pvt. Ltd. Gwalior vs ACIT, Circle – 1, Jaipur आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oaJh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 20/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2018-19 cuke M/s. Modern Masti Pvt. Ltd. The DCIT Circle-1 Vs. 7, Pandit Vihar, Gola Ka Mandir Gwalior (M.P.) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHCM 5794 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls…

Vishal Fashions Pvt. Ltd., Surat vs. Dy. Commissioner of Income Tax, CPC, Bengaluru

In the result, the appeal of the assessee is dismissed

ITA 203/SRT/2021[2018-19]Status: DisposedITAT Surat22 Mar 2022AY 2018-19

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Vishal Fashions Pvt. Ltd., The Dcit, Cpc, Vishal House, Next To Gautam Bangalore. Vs. Market, Kamela Darwaja, Ring Road, Surat-395002. Pan : Aaacv8087F Appellant Respondednt

Section 139Section 142Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER (Hearing in Virtual Court) Vishal Fashions Pvt. Ltd., The DCIT, CPC, Vishal House, Next to Gautam Bangalore. Vs. Market, Kamela Darwaja, Ring Road, Surat-395002. PAN : AAACV8087F APPELLANT RESPONDEDNT Appellant by Shri Rasesh Shah, CA Respondent by Shri Sita Ram Meena, Sr.DR Date of hearing 25/02/2022 Date of pronouncement 22/03/2022 O R D E R PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal filed by the assessee is directed against the order of Learned Commissioner of In…

M/S Aerial Telecom Solutions Private Limited, Mohali vs. DCIT, Circle 1 (1), Chandigarh

In the result, the appeal of the assessee is allowed

ITA 398/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh17 Feb 2022AY 2018-19

Bench: Us.

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Vivek Nangia, CIT DR
Section 139(1)Section 143(1)Section 250Section 36Section 36(1)(va)Section 43

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE: SHRI SUDHANSHU SRIIVASTAVA, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER M/s Aerial Telecom Solutions D.C.I.T., बनाम Private Limited, Circle 1(1), C 139, Industrial Area, Chandigarh. Phase VIII, SAS Nagar, Mohali, Punjab. "थायी लेखा सं./PAN NO: AAICA6823A "नधा"रती क" ओर से/Assessee by : Shri Parikshit Aggarwal, CA. राज"व क" ओर से/ Revenue by : Shri Vivek Nangia, CIT DR सुनवाई क" तार"ख/Date of Hearing: 16.02.2022 उदघोषणा क" तार"ख/Date of Pronouncement: 17.02.2022 (Hear…

M/S Diamond Plastics Products (Pipe Division), Chandigarh vs. ACIT, Circle 4(1), Chandigarh

In the result, all the three appeals filed by the

ITA 393/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh11 Feb 2022AY 2018-19

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavm/S Globe Precision Deputy Commissioner Of बनाम Industries Pvt. Ltd., Income Tax, Cpc, Plot No.11, Industrial Area, Bangaloreluru. Baddi, Solan, Himachal Pradesh.

For Appellant: Shri Vineet Krishan, AdvFor Respondent: Smt.Priyanka Dhar, Sr.DR
Section 139(1)Section 143(1)Section 250Section 36(1)(va)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER M/s Globe Precision Deputy Commissioner of बनाम Industries Pvt. Ltd., Income Tax, CPC, Plot No.11, Industrial Area, Bangaloreluru. Baddi, Solan, Himachal Pradesh. "थायी लेखा सं./PAN NO: AAACG6736G M/s Diamond Plastics बनाम Deputy Commissioner of Products (Pipe Division), Income Tax, CPC, H.No.52, Sector 28, Bengaluru. Chandigarh. "थायी लेखा सं./PAN NO: AACFD1489N "नधा"रती क" ओर से/Assessee by : Shri Vineet Kris…

M/S Globe Precision Industries Pvt. Ltd., Solan vs. DCIT/ACIT Circle, Parwanoo

In the result, all the three appeals filed by the

ITA 392/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh11 Feb 2022AY 2017-18

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavm/S Globe Precision Deputy Commissioner Of बनाम Industries Pvt. Ltd., Income Tax, Cpc, Plot No.11, Industrial Area, Bangaloreluru. Baddi, Solan, Himachal Pradesh.

For Appellant: Shri Vineet Krishan, AdvFor Respondent: Smt.Priyanka Dhar, Sr.DR
Section 139(1)Section 143(1)Section 250Section 36(1)(va)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER M/s Globe Precision Deputy Commissioner of बनाम Industries Pvt. Ltd., Income Tax, CPC, Plot No.11, Industrial Area, Bangaloreluru. Baddi, Solan, Himachal Pradesh. "थायी लेखा सं./PAN NO: AAACG6736G M/s Diamond Plastics बनाम Deputy Commissioner of Products (Pipe Division), Income Tax, CPC, H.No.52, Sector 28, Bengaluru. Chandigarh. "थायी लेखा सं./PAN NO: AACFD1489N "नधा"रती क" ओर से/Assessee by : Shri Vineet Kris…

Ashwani Kumar Jain, Ludhiana vs. ADIT, CPC, Bengluru

In the result, all the three appeals filed by the

ITA 116/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh11 Feb 2022AY 2019-20

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavm/S Globe Precision Deputy Commissioner Of बनाम Industries Pvt. Ltd., Income Tax, Cpc, Plot No.11, Industrial Area, Bangaloreluru. Baddi, Solan, Himachal Pradesh.

For Appellant: Shri Vineet Krishan, AdvFor Respondent: Smt.Priyanka Dhar, Sr.DR
Section 139(1)Section 143(1)Section 250Section 36(1)(va)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए”, च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’, CHANDIGARH BEFORE SMT.DIVA SINGH, JUDICIAL MEMBER AND SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER M/s Globe Precision Deputy Commissioner of बनाम Industries Pvt. Ltd., Income Tax, CPC, Plot No.11, Industrial Area, Bangaloreluru. Baddi, Solan, Himachal Pradesh. "थायी लेखा सं./PAN NO: AAACG6736G M/s Diamond Plastics बनाम Deputy Commissioner of Products (Pipe Division), Income Tax, CPC, H.No.52, Sector 28, Bengaluru. Chandigarh. "थायी लेखा सं./PAN NO: AACFD1489N "नधा"रती क" ओर से/Assessee by : Shri Vineet Kris…

DCIT Corporate Circle 1, Coimbatore vs. Indo Shell Automotive Systems India Pvt. Ltd., Coimbatore

In the result, appeal filed by revenue is dismissed

ITA 1882/CHNY/2018[2013-14]Status: DisposedITAT Chennai08 Sept 2021AY 2013-14

Bench: Shri V.Durga Rao & Shri G.Manjunathaआयकर अपील सं./I.T.A.No.1882/Chny/2018 ("नधा"रणवष" / Assessment Year: 2013-14) Deputy Commissioner Of Income Tax, Vs M/S. Indo Shell Automative Corporate Circle-1, Systems India Pvt. Ltd. Coimbatore. A-9, Sidco Industrial Estate, Kurichi,Coimbatore-641 021. Pan: Aabci 3140D (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. Arjunraj, C.A for ""
Section 143(3)Section 2(22)Section 2(22)(e)Section 36(1)(va)

…आयकर अपील"य अ"धकरण, ‘ए’ "याय पीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ , लेखा सद"य के सम% BEFORE SHRI V.DURGA RAO , JUDICIAL MEMBER AND SHRI G.MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.1882/Chny/2018 ("नधा"रणवष" / Assessment Year: 2013-14) Deputy Commissioner of Income Tax, Vs M/s. Indo Shell Automative Corporate Circle-1, Systems India Pvt. Ltd. Coimbatore. A-9, SIDCO Industrial Estate, Kurichi,Coimbatore-641 021. PAN: AABCI 3140D (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. D.Manoj Kumar,CIT अपीलाथ" क" ओरसे/ Appellant by :…

Shri B. Purushothaman, Chennai vs. DCIT, Ncc-10(1), Chennai

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

ITA 200/CHNY/2020[2013-14]Status: DisposedITAT Chennai31 Aug 2021AY 2013-14

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A. No. 200/Chny/2020 िनधा"रण वष"/Assessment Year: 2013-14 Shri B. Purushothaman, The Deputy Commissioner Of No. 12, Redhills Road, Kolathur, Vs. Income Tax, Chennai 600 099. Non Corporate Circle 10(1), Chennai 600 034. [Pan:Ahipp9984F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Vikram Vijayaraghavan, Advocate ""थ" की ओर से/Respondent By : Shri G. Johnson, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 12.08.2021 घोषणा की तारीख /Date Of Pronouncement : 31.08.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 12, Chennai Dated 28.11.2019 Relevant To The Assessment Year 2013-14. 2. The First Effective Ground Raised In The Appeal Of The Assessee Relates To Confirmation Of Disallowance Of Employee’S Contribution Amount To ₹.21,77,123/- Towards Epf.

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Johnson, Addl. CIT
Section 2(24)(x)Section 36(1)(va)Section 43B

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी जी. मऺजुनाथा, लेखा सद" के सम" Before Shri Duvvuru RL Reddy, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No. 200/Chny/2020 िनधा"रण वष"/Assessment Year: 2013-14 Shri B. Purushothaman, The Deputy Commissioner of No. 12, Redhills Road, Kolathur, Vs. Income Tax, Chennai 600 099. Non Corporate Circle 10(1), Chennai 600 034. [PAN:AHIPP9984F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri Vikram Vijayaraghavan, Advocate ""थ" की ओ…

Deputy Commissioner of Income Tax, Central Circle-2, Jaipur vs. M/S Ksheer Sagar Developers Pvt. Ltd., Jaipur

In the result, all these five appeals of the revenue are dismissed

ITA 1162/JPR/2019[2015-16]Status: DisposedITAT Jaipur31 Aug 2021AY 2015-16

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

For Appellant: Shri S.R. Sharma, (CA) &For Respondent: Shri Rajendra Singh (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 132Section 139Section 153ASection 35ASection 43BSection 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “A”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1158 to 1162/JP/2019 Assessment Years: 2011-12 to 2015-16 Deputy Commissioner of cuke M/s Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- BSNL Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. PAN No.: AACCK 3154 G vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri Ra…