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.

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 1161/JPR/2019[2014-15]Status: DisposedITAT Jaipur31 Aug 2021AY 2014-15

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…

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 1160/JPR/2019[2013-14]Status: DisposedITAT Jaipur31 Aug 2021AY 2013-14

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…

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 1159/JPR/2019[2012-13]Status: DisposedITAT Jaipur31 Aug 2021AY 2012-13

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…

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 1158/JPR/2019[2011-12]Status: DisposedITAT Jaipur31 Aug 2021AY 2011-12

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…

ACIT, Corp Cir-2, Coimbatore vs. Indsil Hydro Power & Manganese Ltd, Coimbatore

In the result, the appeal of the Revenue is dismissed

ITA 3491/CHNY/2018[2014-15]Status: DisposedITAT Chennai09 Aug 2021AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.3491/Chny/2018 िनधा"रण वष"/Assessment Year: 2014-15 The Assistant Commissioner Of M/S. Indsil Hydro Power & Income Tax, Corporate Circle 2, Vs. Manganese Ltd., “Indsil House”, No. 63, Race Course Road, T V Samy Road (West), Coimbatore 641 018. R.S. Puram, Coimbatore 641 002. [Pan: Aaaci4918G] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By Shri G. Johnson, Addl. Cit : ""थ" की ओर से/Respondent By Shri Arjun Raj, Ca For : Shri S. Sridhar, Advocate सुनवाई की तारीख/ Date Of Hearing 04.08.2021 : घोषणा की तारीख /Date Of Pronouncement : 09.08.2021 आदेश /O R D E R Per V. Durga Rao:

Section 2(24)(vd)Section 28Section 43B

…आयकर अपीलीय अिधकरण, ‘बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी. दुगा" राव, "ाियक सद" एवं "ी जी. मऺजुनाथा, लेखा सद" के सम" । Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.3491/Chny/2018 िनधा"रण वष"/Assessment Year: 2014-15 The Assistant Commissioner of M/s. Indsil Hydro Power & Income Tax, Corporate Circle 2, Vs. Manganese Ltd., “Indsil House”, No. 63, Race Course Road, T V Samy Road (West), Coimbatore 641 018. R.S. Puram, Coimbatore 641 002. [PAN: AAACI4918G] (अपीलाथ" /Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / A…

Soni Hospitals Pvt. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Circle-5, Jaipur

In the result, the appeal of the assessee is allowed

ITA 756/JPR/2019[2014-15]Status: DisposedITAT Jaipur08 Apr 2021AY 2014-15
For Appellant: None (written submission)For Respondent: Smt. Monisha Choudhary (Jt. CIT)
Section 143(3)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’ JAIPUR Jh lanhi xkslkbZ] 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 No. 756/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke M/s Soni Hospitals Pvt. Ltd., ACIT, Vs. 38, Soni Hospital Kanota Bag, JLN Marg, Circle-05, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAGCS9508N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None (written submission) jktLo dh vksj ls@ Revenue by : Smt.…

DCIT, Circle-6, Jaipur vs. M/S. Jaipur Vidyut Vitran Nigam Limited, Jaipur

In the result, this appeal of the Revenue is dismissed

ITA 1287/JPR/2019[2016-17]Status: DisposedITAT Jaipur18 Jan 2021AY 2016-17

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1287/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2016-17 D.C.I.T., Cuke M/S Jaipur Vidyut Vitaran Nigam Vs. Circle-6, Limited, Jaipur. Vidyut Bhawan, Janpath, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aabcj 6373 K Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Mukesh Verma (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : P.C. Parwal (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/12/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 18/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Revenue Against The Order Of The Ld. Cit(A)-2, Jaipur Dated 03/09/2019 For The A.Y. 2016-17, Wherein The Revenue Has Raised Following Grounds Of Appeal: “1. Whether On The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Is Justified In Deleting The Disallowance Of Rs. 6,88,83,063/- Made For Depositing The Employees’ Contribution To Pf & Esi Beyond The Prescribed Time Limited Provided In The Respective Acts. 2. Whether In The Facts & Circumstances Of The Case & In Law The Ld. Cit(A) Is Justified In Holding That The Employees’ Contribution To Pf & Esi Are Governed By The Provisions Of Section 43B & Not By Section 36(1)(Va) R.W.S. 2(24)(X) Of The Income Tax Act, 1961.”

For Appellant: P.C. Parwal (CA)For Respondent: Shri Mukesh Verma (CIT-DR) fu/kZkfjrh dh vksj ls@
Section 143(2)Section 143(3)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, 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 No. 1287/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2016-17 D.C.I.T., cuke M/s Jaipur Vidyut Vitaran Nigam Vs. Circle-6, Limited, Jaipur. Vidyut Bhawan, Janpath, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 6373 K vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri Mukesh Verma (CIT-DR) fu/kZkfjrh dh vksj ls@ Assessee by : P.C…

M/S, Forte Foliage Pvt. Ltd, 217, Laxmi Complex, M.I. Road, Jaipur vs. ACIT, Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 617/JPR/2019[2014-15]Status: DisposedITAT Jaipur30 Jun 2020AY 2014-15

Bench: The End Of The Financial Year Itself & Therefore, The Payment Was Made Much Before The Due Date Of Filing Of Return Of Income U/S 139(1)

For Appellant: Shri Manish Agarwal (C.A.)For Respondent: Shri K.C. Gupta (JCIT)
Section 139(1)Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 617/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke M/s Forte Foliage Pvt. Ltd., The ACIT, Vs. 217, Laxmi Complex, Circle-1, M.I. Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCF 0277 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Agarwal (C.A.) jktLo dh vksj ls@ Revenue by : Shri K.C.…

Accme (Urvashi Pumps) Engineers Pvt. Ltd., Jaipur vs. Income Tax Officer, Ward-4-2, Jaipur

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

ITA 316/JPR/2019[2014-15]Status: DisposedITAT Jaipur26 Feb 2020AY 2014-15

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 316/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year : 2014-15 Cuke M/S. Accme (Urvashi Pumps) Engineers (P) Ltd. The Ito Vs. A-407, A/A Road No. 14 Vki Area, Ward- 4(2) Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Aabca 5655 R Vihykfkhz@Appellant Izr;Fkhz@Respo Ndent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Rohan Sogani, Ca Jktlo Dh Vksj Ls@ Revenue By : Ms. Chanchal Meena, Jcit-Dr Lquokbz Dh Rkjh[K@ Date Of Hearing : 25/02/2020 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 27 /02/2020 Vkns'K@ Order Per Vijay Pal Rao, Jm This Appeal By The Assessee Is Directed Against The Order Of Ld. Cit(A)-2, Jaipur Dated 24-01-2019 For The Assessment Year 2014-15. The Assessee Has Raised The Following Grounds. ‘’1. In The Facts & Circumstances Of The Case & In Law, The Ld. Cit(A) Has Erred In Confirming The Action Of Ao In Making Disallowance Of Rs. 1,53,053/- U/S 40(A)(Ia) Of The I.T. Act, 1961. The Action Of The Ld. Cit(A) Is Illegal, Unjustified, Arbitrary & Against The Facts Of The Case. Relief

For Appellant: Shri Rohan Sogani, CAFor Respondent: Ms. Chanchal Meena, JCIT-DR
Section 139(1)Section 36(1)(va)Section 40

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k Before : Shri Vijay Pal Rao, JM & Shri Vikram Singh Yadav, AM vk;dj vihy la-@ITA No. 316/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2014-15 cuke M/s. Accme (Urvashi Pumps) Engineers (P) Ltd. The ITO Vs. A-407, A/A Road No. 14 VKI Area, Ward- 4(2) Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@ PAN/GIR No.: AABCA 5655 R vihykFkhZ@Appellant izR;FkhZ@Respo ndent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rohan Sogani, CA jktLo dh vksj ls@ Revenue…

M/S. Spml Infra Limited, Kolkata vs. DCIT, Circle - 8(2), Kolkata

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

ITA 1228/KOL/2018[2011-12]Status: DisposedITAT Kolkata17 Jan 2020AY 2011-12

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1228/Kol/2018 ("नधा"रणवष" / Assessment Year:2011-12)

For Appellant: Shri S.K. Tulsiyan, Advocate & Ms. Lata Goyal, ACAFor Respondent: Shri Radhey Shyam, CIT
Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1228/Kol/2018 ("नधा"रणवष" / Assessment Year:2011-12) M/s SPML Infra Ltd. Vs. DCIT, Circle-8(2), Kolkata 22, Camac Street, Block-A, 3rd Floor, Kolkata-700016 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCS 2469 K (Appellant) .. (Respondent) आयकरअपीलसं./ITA No.1211/Kol/2018 ("नधा"रणवष" / Assessment Year: 2011-12) DCIT, Circle-8(2), Kolkata Vs. M/s SPML Infra Ltd. 22, Camac Street, Block-A, 3rd Floor, Kolkata-700016 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCS 2469 K (Appellant) .. (Respondent) Ap…

DCIT, Circle - 8(2), Kolkata vs. M/S. Spml Infra Limited, Kolkata

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

ITA 1211/KOL/2018[2011-12]Status: DisposedITAT Kolkata17 Jan 2020AY 2011-12

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1228/Kol/2018 ("नधा"रणवष" / Assessment Year:2011-12)

For Appellant: Shri S.K. Tulsiyan, Advocate & Ms. Lata Goyal, ACAFor Respondent: Shri Radhey Shyam, CIT
Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI S.S.GODARA, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1228/Kol/2018 ("नधा"रणवष" / Assessment Year:2011-12) M/s SPML Infra Ltd. Vs. DCIT, Circle-8(2), Kolkata 22, Camac Street, Block-A, 3rd Floor, Kolkata-700016 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCS 2469 K (Appellant) .. (Respondent) आयकरअपीलसं./ITA No.1211/Kol/2018 ("नधा"रणवष" / Assessment Year: 2011-12) DCIT, Circle-8(2), Kolkata Vs. M/s SPML Infra Ltd. 22, Camac Street, Block-A, 3rd Floor, Kolkata-700016 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADCS 2469 K (Appellant) .. (Respondent) Ap…

Uttam Bharat Electricals Pvt. Ltd., Jaipur vs. Deputy Commissioner of Income Tax, Circle-4, Jaipur

In the result, appeal of the assessee is allowed

ITA 710/JPR/2019[2014-15]Status: DisposedITAT Jaipur04 Sept 2019AY 2014-15
For Appellant: Shri Rohan Sogani (CA) and Shri Rajeev Sogani (CA)For Respondent: Shri Jai Singh (JCIT)
Section 143(3)Section 144CSection 2(24)(x)Section 36(1)(va)Section 92C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘B’ JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 710/JP/2019 fu/kZkj.k o"kZ@Assessment Years : 2014-15. cuke Uttam Bharat Electricals Pvt. Ltd., The DCIT, Vs. B-189A, Road No. 9, VKI Area, Circle-4, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAACU 2962 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani (CA) and Shri Rajeev Sogani (CA) jktLo dh v…

M/S Jaipur Stock Securities Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Circle-6, Jaipur

In the result, the ground of appeal is allowed

ITA 992/JPR/2018[2014-15]Status: DisposedITAT Jaipur19 Aug 2019AY 2014-15
For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri J. C. Kulhari (JCIT)
Section 139(1)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH ‘A’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 992/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2014-15 cuke M/s Jaipur Stock Securities Ltd., The ACIT, Vs. Stock Exchange Building, Jawahar Circle-06, Lal Nehru Marg, Malviya Nagar, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ0362L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Agarwal (CA) jktLo d…

Om Metals Auto Pvt. Ltd., Kota vs. Deputy Commissioner of Income Tax, Circle-2, Jaipur

In the result, appeal of the assessee is allowed

ITA 1315/JPR/2018[2013-14]Status: DisposedITAT Jaipur15 Jul 2019AY 2013-14
For Appellant: Shri B. V. Maheshwari (CA)For Respondent: Shri Ashok Khanna (JCIT)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE ‘A’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1315/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2013-14 cuke M/s Om Metals Auto Pvt. Ltd., DCIT, Vs. Jaipur Circle-2, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAC07127K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B. V. Maheshwari (CA) jktLo dh vksj ls@ Revenue by : Shri Ashok Khanna (JCIT) lquokbZ dh rkjh[k@ D…

Frigorifico Allana Private Limited, Mumbai vs. Income Tax Officer 1(1)(4), Mumbai

ITA 925/MUM/2018[2013-14]Status: DisposedITAT Mumbai27 Jun 2019AY 2013-14

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri N. K. Pradhan, Am

For Appellant: Shri Apurva R. Shah, ARFor Respondent: Shri Rajeev Gubgotra, DR
Section 143(3)Section 14ASection 2(24)(x)

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI N. K. PRADHAN, AM आयकरअपीलसं./ I.T.A. No. 925/Mum/2018 (निर्धारणवर्ा / Assessment Year:2013-14) M/s Frigorifico Allana Pvt. ITO – 1(1)(4), बिधम/ Ltd. Allana house, Aayakar Bhavan, M.K. Allana Road, Colaba, Road, Vs. Mumbai-400 001. Mumbai-400 020. स्थायीलेखासं./जीआइआरसं./ PAN/GIR No. AAACF0681F (अपीलाथी/Appellant) (प्रत्यथी / Respondent) : & आयकरअपीलसं./ ITA. No. 1860/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14) DCIT – 1(1)(2), M/s Frigorifico Allana Pvt. बिधम/ Room No. 579, Aayakar Ltd. Allana…

The ACIT, Ratlam vs. M/S Dynamic Enterprises, Ratlam

In the result, the appeal of the revenue is dismissed

ITA 638/IND/2018[15-16]Status: DisposedITAT Indore26 Jun 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2015-16 Acit-Ratlam M/S. Dynamic Enterprises, 65, बनाम/ Globus Township, Near Indralok Vs. Nagar, Ratlam (Mp) (Revenue) (Respondent) Pan: Aajfd9155C Revenue By Shri K.G. Goyal, Sr. Dr Respondent By Shri Kaide Kangsawala, Ca Date Of Hearing: 19.06.2019 Date Of Pronouncement: 26.06.2019 आदेश / O R D E R Per Manish Borad, A.M: This Appeal By Revenue Pertaining To A.Y. 2015-16 Is Directed Against The Order Of Ld. Commissioner Of Income Tax(Appeals)- Ujjain, (In Short ‘Cit(A)’), Dated 24.04.2018 Which Is Arising Out Of The Order U/S 143(3) Of The Income Tax Act 1961(Hereinafter Called As The ‘Act’) Framed On 26.12.2017 By Acit, Ratlam. The Revenue Has Raised Following Grounds Of Appeal:

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

…आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2015-16 ACIT-Ratlam M/s. Dynamic Enterprises, 65, बनाम/ Globus Township, Near Indralok Vs. Nagar, Ratlam (MP) (Revenue) (Respondent) PAN: AAJFD9155C Revenue by Shri K.G. Goyal, Sr. DR Respondent by Shri Kaide Kangsawala, CA Date of Hearing: 19.06.2019 Date of Pronouncement: 26.06.2019 आदेश / O R D E R PER MANISH BORAD, A.M: This appeal by Revenue pertaining to A.Y. 2015-16 is directed against the order of Ld. Commiss…

Sri.Purusothaman K.K., Pathanamthitta vs. The ITO, WD-3, Thiruvalla

In the result, the appeal filed by the assessee is dismissed

ITA 51/COCH/2019[2014-15]Status: DisposedITAT Cochin19 Jun 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

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

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. No.51 /Coch/2019 Assessment Year : 2014-15 Shri K.K. Purushothaman, Vs. The Income Tax Officer, Ward-III, 31/469, Naduvile Veedu, Thiruvalla. Muthoor, Thiruvalla, Pathanamthitta. [PAN: AJJPK 1993J] (Assessee-Appellant) (Revenue-Respondent) Assessee by Smt. Meera V. Menon, Adv. Revenue by Smt. A.S. Bindhu, Sr. DR Date of hearing 19/06/2019 Date of pronouncement 19/06/2019 O R D E R Per CHANDRA POOJARI, AM: This appeal filed by the assessee is directed against the order of the C…

M/S Gosil Exports P. Ltd., Jaipur vs. Assistant Commissioner of Income Tax, Circle-1, Jaipur

In the result, the appeal of the assessee is allowed

ITA 1064/JPR/2018[2014-15]Status: DisposedITAT Jaipur25 Apr 2019AY 2014-15

Bench: The Due Date Of Submission Of Return U/S 139(1).” 2 Gosil Exports Pvt. Ltd. Vs. Acit

For Appellant: Shri Shambhu Lal Gupta (Adv.)For Respondent: Smt. Anuradha (JCIT)
Section 139(1)Section 36(1)(va)Section 37(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 1064/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2014-15 cuke Gosil Exports Pvt. Ltd. The ACIT, Vs. E-70, EPIP, Gems and Jewellery Zone, Circle-1 Sitapura Industrial Area, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACG 8920 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Shambhu Lal Gupta (Adv.) jktLo dh…

M/S K.S. Cars Pvt. Ltd., Jaipur vs. Income Tax Officer, Ward-2-2, Jaipur

In the result, appeals of the assessee are allowed

ITA 1182/JPR/2018[2013-14]Status: DisposedITAT Jaipur18 Mar 2019AY 2013-14
For Appellant: Shri P. C. Parwal (CA)For Respondent: Shri A. K. Mahala (JCIT)
Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE ‘A’ JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1182 & 1183/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2013-14 & 2014-15 cuke M/s K.S.Cars Pvt. Ltd., ITO, Vs. National Motors Building, Ward-2(2), M.I. Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACK7953K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P. C. Parwal (CA) jktLo dh vksj ls@ Revenue by : S…

ACIT 13(2)(1), Mumbai vs. Sodexo Food Solutions India P. Ltd, Mumbai

Appeal stand partly allowed for statistical purposes

ITA 5781/MUM/2016[2011-12]Status: DisposedITAT Mumbai03 Oct 2018AY 2011-12

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. No.5781/Mum/2016 (िनधा"रण वष" / Assessment Year: 2011-12) Assistant Commissioner Of Sodexo Food Solutions India Income Tax-13(2)(1) Private Limited बनाम/ 1Stfloor, Gemstar Commercial Complex Room No.146, 1St Floor Vs. Ramchandra Lane Extension Aaykar Bhavan, M.K.Road Kanchpada, Malad(W) Mumbai -400 020 Mumbai-400 064 "थायी लेखा सं./Pan : Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) : & आयकर अपील सं./I.T.A. No.5707/Mum/2016 (िनधा"रणवष" / Assessment Year: 2011-12) Sodexo Food Solutions India Assistant Commissioner Of Private Limited Income Tax-13(2)(1) बनाम/ 1Stfloor, Gemstar Commercial Complex Room No.146, 1St Floor Ramchandra Lane Extension Vs. Aaykar Bhavan, M.K.Road Kanchpada, Malad(W) Mumbai -400 020 Mumbai-400 064 "थायी लेखा सं./Pan : Aaacr-2547-Q (अपीलाथ"/Appellant) (""थ" / Respondent) :

For Appellant: Nimesh Vora, Ld. ARFor Respondent: Rignesh Das, Ld. JCIT-DR
Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 37(1)

…ITA Nos.5781 & 5707/Mum/2016 Sodexo Food Solutions India Private Limited Assessment Year-2011-12 आयकर अपीलीय अिधकरण “के” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI "ी श""जीत दे,"ाियक सद" एवं "ी मनोज कुमार अ"वाल, लेखा सद" के सम"। BEFORE SHRI SAKTIJIT DEY, JM AND SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./I.T.A. No.5781/Mum/2016 (िनधा"रण वष" / Assessment Year: 2011-12) Assistant Commissioner of Sodexo Food Solutions India Income Tax-13(2)(1) Private Limited बनाम/ 1stFloor, Gemstar Commercial Complex Room No.146, 1st Floor Vs. Ramchandra Lane Extension Aaykar Bhavan, M.K.Road Kanchpada,…