How many judgments cite Popular Vehicles & Services P. Ltd. v. CIT?

262 judgments on BharatTax cite Popular Vehicles & Services P. Ltd. v. CIT (96 Taxmann.com 13), spanning 2018 to 2025.

Which sections of the Income Tax Act does Popular Vehicles & Services P. Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 139(1), Section 143(1).

Popular Vehicles & Services P. Ltd. v. CIT

96 Taxmann.com 13High Court2018#319 most cited

What is Popular Vehicles & Services P. Ltd. v. CIT authority for?

Employees' contributions to ESI and PF are not deductible if deposited after the due dates specified in the respective welfare statutes, even if paid before the income tax return filing due date under section 139(1). This is because sections 36(1)(va) and 43B operate independently, with section 36(1)(va) specifically governing such contributions.

262

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also referred to as

Popular Vehicles & Services · employees' contribution ESI PF · section 36(1)(va) · section 43B · belated deposit · due date for deduction · section 139(1) · disallowance · income tax return filing · section 2(24)(x)

Sections most often in play

Section 139(1)Section 143(1)

Issues it is cited on

section 158be section 43b(b)section 113 section 92f clarificatory amendment retrospective amendment section 158bb section 36(1)(va)section 43b employees contribution to pf section 36(1)section 43

Judgments citing Popular Vehicles & Services P. Ltd. v. CIT

SREEJITH VELAPPAN RADHAMONY,THIRUVANANTHAPURAM vs. DCIT,CIRCLE 1(1), TRIVANDRUM

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

ITA 982/COCH/2024[2018-19]Status: DisposedITAT Cochin13 Jun 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2018-19 Sreejith Velappan Radhamony .......... Appellant Tc 23/169, Knra 88, Lekshmi Varaham Valiyalasala, Chala P.O., Trivandrum 695036 [Pan: Ahhpr8214M] Vs. Dcit, Circle-1(1), Thiruvananthapuram .......... Respondent Appellant By: Smt. Nivedita A. Kamat, Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 05.06.2025 Date Of Pronouncement: 13.06.2025

For Appellant: Smt. Nivedita A. Kamat, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139(1)Section 143(1)Section 3

…s that even before the judgement of the Hon'ble Apex Court in the case of Checkmate Services Pvt. Ltd. (supra), the Hon'ble Jurisdictional High Court in the case of CIT v. Merchem Ltd. [2015] 378 ITR 443 and Popular Vehicles & Services Pvt. Ltd. v. CIT [2018] 96 Taxmann.com 13 took a view that deposit of employees’ contribution towards ESI & PF beyond the due date stipulated under the respective statutes but deposited before the due date prescribed u/s. 3 Sreejith Velappan Radhamony 139(1) of the Act for filing the return of income cannot be allowed as a deduction. 7. We have heard the rival contentions and pe…

ITO, ANGUL WARD, , ANGUL vs. M/S. NCC SMASL JRT(JV),, ANGUL

ITA 99/CTK/2019[2014-15]Status: DisposedITAT Cuttack25 Jul 2024AY 2014-15

For Appellant: Shri Salil Kapoor and Bibhu Jain, AdvsFor Respondent: Shri Sanjay Kumar, CIT-DR

Section 40A(2)(b)

…आयकर अऩीऱीय अधधकरण, कटक न्यायऩीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आयकर अऩीऱ सं/ITA No.39/CTK/2018 आयकर अऩीऱ सं/ITA No.99/CTK/2019 (ननधाारण वषा / Assessment Year : 2013-2014 & 2014-2015) ITO, Angul Ward, Angul Vs M/s NCC-SMASL-JRT(JV), C/o-Sainik Mining and Allied Services Ltd., Near Jagannath Project Office PO: South Balanda, Talcher, Angul-759116 PAN No. :AABAN 3785 B AND Cross Objection No.27/CTK/2018 (Arising out of ITA No.39/CTK/2018) (ननधाारण वषा / Assessment Year : 2013-2014 & 2014-2015) M/s…

ITO, ANGUL WARD, ANGUL vs. NCC-SMASL-JRT(JV), ANGUL

ITA 39/CTK/2018[2013-14]Status: HeardITAT Cuttack25 Jul 2024AY 2013-14

For Appellant: Shri Salil Kapoor and Bibhu Jain, AdvsFor Respondent: Shri Sanjay Kumar, CIT-DR

Section 40A(2)(b)

THE SHAHABAD COOP. SUGAR MILLS,SHAHABAD vs. ACIT, CIRCLE, KURUKSHETRA

The appeal is disposed off accordingly as aforesaid

ITA 1491/CHANDI/2018[2008-09]Status: DisposedITAT Chandigarh24 May 2024AY 2008-09

Bench: Us:

For Appellant: Shri Varun Gupta, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR

Section 143(3)Section 147Section 154Section 250(6)Section 253Section 36(1)(VA)Section 36(1)(va)Section 43B

…ings:- “ In this case, the employer has not deposited the Employee’s share of contribution to PF within the due date for deposit for September, 2007. It has been clearly laid down by Hon’ble Kerala High Court in Popular Vehicles and Services Pvt. Ltd. vs. CIT(406 ITR 150 (KER)[2018]) dated 02.07.2018 that the effect of Sections 2(24)(x) and 36(1)(va) of the IT Act, 1961 would make available deductions only if contributions are paid within the due dates prescribed in the respective statutes. The non-obstante clause of Section 43B of the IT Act has no effect in so far as employees contribution, which is specificall…

LAKESHORE HOSPITAL AND RESEARCH CENTRE LIMITED,KOCHI vs. ACIT, CORPORATE CIRCLE 1(2), KOCHI

In the result, the assessee’s appeal is allowed

ITA 71/COCH/2023[2016-17]Status: DisposedITAT Cochin28 Dec 2023AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Daslakeshore Hospital & Rsearch Dy. Cit, Corporate Circle Centre Ltd. 1(1), C.R. Building, Xvi Maradu, Nh 47 Bye Pass Vs. Is Press Road, Netoor P.O., Kochi 682040 Kochi 682018 [Pan:Aaacl4923A] (Appellant) (Respondent)

For Appellant: Ms. Rohini V. Thampi, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 10Section 143(3)Section 154Section 36(1)(va)Section 43B

…5.2.2016. Reliance is placed on binding decisions by the Hon'ble jurisdictional High CourtinCIT vs. South India Corporation Ltd. [2020] 423 ITR 158 (Ker);CIT v. Harrisons Malayalam Ltd.[2019] 414 ITR 718 (Ker);Popular Vehicles& Services P. Ltd. vs. CIT [2018] 406 ITR 150 (Ker); and CIT vs. Merchem Ltd.[2015] 378 ITR 443 ITANo. 71/Coch/ 2023 (AY 2016-17) Lakeshore Hospital and Research Centre Ltd. vs. Dy. CIT (Ker), all to the effect that employee’s contribution to the employee welfare fund is covered u/s. 36(1)(va) read with s. 2(24)(x) of the Act, and not u/s. 43B of the Act, which concerns the employer’s contr…

M/S CHEMPAKA KINDERGARTEN PVT. LTD.,TRIVANDRUM vs. THE CIT (APPEALS), CIRCLE 1(1), THIRUVANANTHAPURAM, THIRUVANANTHAPURAM

In the result, the assessee’s appeal is dismissed

ITA 791/COCH/2022[2019-2020]Status: DisposedITAT Cochin07 Sept 2023AY 2019-2020

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Smt.Telma Raju, AdvocateFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR

Section 154Section 2(24)(x)

…ould consequently not be eligible for deduction there-under. This, in fact, has been the consistent stand of the Hon’ble jurisdictional High Court, as in CIT v. Merchem Limited[2019] 378 ITR 443 (Ker); Popular Vehicles & Services Private Limited v. CIT [2018] 406 ITR 150 (Ker); CIT v. Apollo Tyres Ltd. [2022] 447 ITR 377 (Ker). Further, it is trite law that rectification of an order could be made on the basis of a decision by the Hon’ble Apex Court or the Hon’ble jurisdictional High Court, even if rendered after the date of the order sought to be rectified (refer: Asst. CIT v. Saurashtra Kutch Stock Exchange Ltd.…

COCHIN PORT AUTHORITY ( FORMERLY COCHIN PORT TRUST),KOCHI vs. DCIT NON CORPORATE CIRCLE 2(1), KOCHI, KOCHI

In the result, the assessee’s appeal is partly allowed

ITA 655/COCH/2022[2017-2018]Status: DisposedITAT Cochin10 Jul 2023AY 2017-2018

Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm

For Appellant: Sri.Gopi K, CAFor Respondent: Sri.Sajit Kumar Das, CIT-DR

Section 143(3)Section 2(24)(x)Section 260ASection 263Section 36(1)(iv)Section 36(1)(va)Section 43B

…urisdictional High Court in the matter is to the contrary. And toward which we may cite some decisions, as in CIT v. South India Corporation[2000] 242 ITR 114 (Ker); CIT v. Merchem[2015] 378 ITR 443 (Ker) and Popular Vehicles& Services (P.) Ltd. v. CIT [2018] 406 ITR 150 (Ker).Coming to the decision in Kerala State Warehousing Corporation (supra), the same, as its reading (PB page 29-30) shows, is qua sec.43B, which is only in respect of employers’ contribution, deductible u/s. 36(1)(iv). Again, even if regarded as falling within the ambit of the non-obstante provision of s. 43B, the same being a disabling provis…

M/S SREELEKSHMI CASHEW COMPANY,KOLLAM vs. THE ITO, WARD 1 & TPS, KOLLAM

In the result, the appeal by the assessee is dismissed

ITA 879/COCH/2022[2017-18]Status: DisposedITAT Cochin12 Jun 2023AY 2017-18

Bench: Shri Sanjay Arora & Shri Aby T.Varkeysreelekshmi Cashew Company The Income Tax Officer Lekshmi Prabha, Kadappakkada Ward - 1 & Tps, Kollam Vs. Kollam 691008 [Pan:Aazfs1211Q] (Appellant) (Respondent) Appellant By: Shri T.V. Hariharan, Ca Respondent By: Dr. Prasanth V.K., Cit-Dr

For Appellant: Shri T.V. Hariharan, CAFor Respondent: Dr. Prasanth V.K., CIT-DR

Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36Section 36(1)(va)Section 37(1)Section 43BSection 44A

…outh India Corporation Ltd. [2000] 242 ITR 114 (Ker), the Hon'ble jurisdictional High Court has, per a series of decisions, including Merchem Limited (supra), reported at[2015] 378 ITR 443 (Ker)and Popular Vehicles & Services P. Ltd.(supra), reported at[2018] 406 ITR 150 (Ker),clarified that while deduction of the employer’s contribution to the Employees’ Welfare Funds is governed by section 37(1), the employees’ contribution thereto is, on the other hand, by section 36(1)(va) of the Act. Section 37(1) excludes from its ambit, beside others, any expenditure of the nature specified in sections 30 to 36 of the Act.…

2M ATELIERS & DESIGN PVT. LTD.,MUMBAI vs. ASSTT. DIT, CPC, BENGALURU

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

ITA 1357/MUM/2022[2019-20]Status: DisposedITAT Mumbai07 Nov 2022AY 2019-20

Bench: Shri S. Rifaur Rahman, Am & Ms. Kavitha Rajagopal, Jm 2M Ateliers & Design Pvt. Ltd. Asst. Dit, Cpc 62, Evergreen Industrial Estate, Bengaluru, Karnataka-560 001 Shakti Mill Lane, Mahalaxmi, Vs. Mumbai-400 011

For Appellant: None

Section 139(1)Section 143(1)Section 2(24)(x)Section 250Section 36(1)(va)Section 43BSection 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI S. RIFAUR RAHMAN, AM AND MS. KAVITHA RAJAGOPAL, JM 2M Ateliers & Design Pvt. Ltd. Asst. DIT, CPC 62, Evergreen Industrial Estate, Bengaluru, Karnataka-560 001 Shakti Mill Lane, Mahalaxmi, Vs. Mumbai-400 011 PAN/GIR No. AAACZ 5314 P (Appellant) : (Respondent) Appellant by : None : Shri Vranda U. Matkari Respondent by Date of Hearing : 10.08.2022 Date of Pronouncement : 07.11.2022 O R D E R Per Kavitha Rajagopal, J. M.: This appeal has been filed by the assessee as against the order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT…

ENMAS INDIA PRIVATE LIMITED ,TIRUVALLUR vs. DCIT , CPC , BANGALORE

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

ITA 714/CHNY/2022[2020-2021]Status: DisposedITAT Chennai26 Sept 2022AY 2020-2021

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.714/Chny/2022 िनधा"रण वष"/Assessment Year: 2020 -21 M/S. Enmas India Private Limited, The Deputy Commissioner Of Sp 107, Eom Square Ambattur, Vs. Income Tax, Ambattur Indl. Estate S.O., Tiruvallur, Cpc, Bengaluru 560 500. Tamil Nadu 600 058. [Pan:Aabce4825F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri Zakir Hussain, C.A. & Shri Sriraj Gokavarapu, C.A. ""थ" की ओर से/Respondent By : Shri K.N. Dhandapani, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 03.08.2022 Relevant To The Assessment Year 2020-21. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2020-21 On 16.12.2020 Declaring The Total Income At ₹.4,77,23,830/-. The Cpc, Bengaluru Has Completed The 2

For Appellant: Shri Zakir Hussain, C.A. &For Respondent: Shri K.N. Dhandapani, Addl. CIT

Section 139(1)Section 143(1)Section 36Section 43B

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.714/Chny/2022 िनधा"रण वष"/Assessment Year: 2020 -21 M/s. Enmas India Private Limited, The Deputy Commissioner of SP 107, EOM Square Ambattur, Vs. Income Tax, Ambattur Indl. Estate S.O., Tiruvallur, CPC, Bengaluru 560 500. Tamil Nadu 600 058. [PAN:AABCE4825F] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri Zakir Hussain, C.A. &…

M/S, MADRAS HYDRAULIC HOSE PVT LTD,CHENNAI vs. DCIT,CORPORATE CIRCLE-4(1), CHENNAI

Appeal is allowed

ITA 702/CHNY/2022[2020-21]Status: DisposedITAT Chennai26 Sept 2022AY 2020-21

Bench: Hon’Ble Shri Mahavir Singhand Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri. Saroj Kumar Parida (Advocate) – Ld. ARFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR

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

…before due date of furnishing of return of income u/s 139(1) would be an allowable deduction considering the provisions of Sec.43B. However, view against the assessee has been taken by Hon’ble Kerala High Court in Popular Vehicles & Services P. Ltd. V/s CIT (96 Taxmann.com 13; 02.07.2018) as well as Hon’ble Gujarat High Court in CIT V/s Gujarat State Road Transport Corpn. (supra). In these cases, the view of Hon’ble Courts is that the provisions of Sec.36(1)(va) and Sec.43B operate differently and therefore, any late remittance of Employees’ Contribution beyond due date as specified in relevant statutes governin…

M/S BAB LEATHER PRODUCTS INTERNATIONAL ,THIRUMUDIVAKKAM vs. DCIT , CHENAI

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

ITA 665/CHNY/2022[2015-2016]Status: DisposedITAT Chennai26 Sept 2022AY 2015-2016

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.665/Chny/2022 िनधा"रण वष"/Assessment Year: 2015-16 M/S. Bab Leather Products The Deputy Commissioner Of International, 162/163, Sidco Vs. Income Tax, Industrial Estate, Thirumudivakkam, Non Corporate Circle 4(1), Chennai 600 044. Chennai. [Pan:Aaafb6228M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Tarun, Advocate ""थ" की ओर से/Respondent By : Shri K.N. Dhandapani, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 28.07.2022 Relevant To The Assessment Year 2015-16. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2015-16 On 23.09.2015 Declaring The Total Income At ₹.54,09,150/-. The Case Was Selected For Scrutiny & 2

For Appellant: Shri G. Tarun, AdvocateFor Respondent: Shri K.N. Dhandapani, Addl. CIT

Section 139(1)Section 143(3)Section 144BSection 147Section 148Section 43B

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.665/Chny/2022 िनधा"रण वष"/Assessment Year: 2015-16 M/s. BAB Leather Products The Deputy Commissioner of International, 162/163, SIDCO Vs. Income Tax, Industrial Estate, Thirumudivakkam, Non Corporate Circle 4(1), Chennai 600 044. Chennai. [PAN:AAAFB6228M] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Shri G. Tarun, Advocate ""थ"…

KALPANADEVI,PONDICHERRY vs. ADIT , BANGALORE

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

ITA 664/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.664/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 Kalpanadevi, The Assistant Director Of 34, Koil Mania Street, Vs. Income Tax, Dharmapuri, Pondicherry 605 009. Cpc, Bengaluru 560 500. [Pan:Csjpk5198N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. T.V. Muthu Abirami, Advocate ""थ" की ओर से/Respondent By : Shri K. N. Dhandapani, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 10.06.2022 Relevant To The Assessment Year 2019-20. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2019-20 Declaring The Total Income At ₹.14,89,000/-. The Return Filed By The Assessee Was Processed Under 2

For Appellant: Ms. T.V. Muthu Abirami, AdvocateFor Respondent: Shri K. N. Dhandapani, Addl. CIT

Section 139(1)Section 143(1)Section 43B

…आयकर अपीलीय अिधकरण, ’बी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.664/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 Kalpanadevi, The Assistant Director of 34, Koil Mania Street, Vs. Income Tax, Dharmapuri, Pondicherry 605 009. CPC, Bengaluru 560 500. [PAN:CSJPK5198N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant by : Ms. T.V. Muthu Abirami, Advocate ""थ" की ओर से/Respondent by : Shri K. N. Dhandapa…

LATE MR.SESHADRI NAIDU DHARMARAJ REP BY LEGAL HEIR - MR.SHANKAR GANESH,CHENNAI vs. CPC, BANGALORE

Appeal is allowed

ITA 661/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

Bench: Hon’Ble Shri Mahavir Singhand Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR

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

LATE MR.SESHADRI NAIDU DHARMARAJ REP BY LEGAL HEIR - MR.SHANKAR GANESH,CHENNAI vs. CPC, BANGALORE

Appeal is allowed

ITA 660/CHNY/2022[2018-2019]Status: DisposedITAT Chennai26 Sept 2022AY 2018-2019

Bench: Hon’Ble Shri Mahavir Singhand Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri AR V Sreenivasan (Addl. CIT) –Ld. DR

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

M/S MAXIMA AUTOMATION SOLUTIONS PVT LTD ,CHENNAI vs. ACIT , CORP CIRCLE 4 (1) , CHENNAI

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

ITA 649/CHNY/2022[2019-2020]Status: DisposedITAT Chennai26 Sept 2022AY 2019-2020

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.649/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Maxima Automation Solutions Pvt. Vs. The Assistant Commissioner Of Ltd., Represented By Its Managing Income Tax, Director, No. 2/87, Raghaava Nagar, Corporate Circle 4(1), 7Th Street, Moovarasampet, Chennai Madipakkam, Chennai 600 091. [Pan:Aagcm1970L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri P. James Victor Rajkumar, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 26.09.2022 घोषणा की तारीख /Date Of Pronouncement : 26.09.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), New Delhi Dated 25.05.2022 Relevant To The Assessment Year 2019-20. 2. The Appeal Filed By The Assessee Is Delayed By Eight Days In Filing The Appeal Before The Tribunal, For Which, The Assessee Has Filed A 2

For Appellant: Shri P. James Victor RajkumarFor Respondent: Shri P. Sajit Kumar, JCIT

Section 139(1)Section 143(1)Section 36Section 43B

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई IN THE INCOME-TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी वी दुगा" राव "ाियक सद" एवं "ी जी. मंजुनाथा, लेखा सद" के सम" Before Shri V. Durga Rao, Judicial Member & Shri G. Manjunatha, Accountant Member आयकर अपील सं./I.T.A. No.649/Chny/2022 िनधा"रण वष"/Assessment Year: 2019-20 M/s. Maxima Automation Solutions Pvt. Vs. The Assistant Commissioner of Ltd., Represented by its Managing Income Tax, Director, No. 2/87, Raghaava Nagar, Corporate Circle 4(1), 7th Street, Moovarasampet, Chennai Madipakkam, Chennai 600 091. [PAN:AAGCM1970L] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की…

RITESH TANDON,JABALPUR vs. ASSTT . DIRECTOR OF INCOME TAX, CPC, WARD2(1) JABALPUR, JABALPUR

In the result, the assessee’s appeals are allowed

ITA 9/JAB/2022[2018-19]Status: HeardITAT Jabalpur21 Sept 2022AY 2018-19

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri G.N. Purohit, Sr. AdvocateFor Respondent: Shri Shiv Kumar, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON’BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. Nos. 09 & 11/JAB/2022 (Asst. Years: 2018-19 & 2019-20) Ritesh Tandon, vs. Asstt. DIT, Ward-2(1), 1159, Tandon Compound, Jabalpur. Napier Town, Jabalpur (MP) [PAN : ADSPT 8923 E] (Appellant) (Respondent) Appellant by : Shri G.N. Purohit, Sr. Advocate & Ms. Uma Parasar, Advocate Respondent by : Shri Shiv Kumar, Sr. DR Date of hearing : 22/09/2022 Date of pronouncement : 29/09/2022 O R D E R Per Sanjay Arora, AM: This is a set of two Appeals by th…

RITESH TANDON,JABALPUR vs. ASSTT.DIRECTOR OF INCOME TAX WD2(1) JABALPUR, JABALPUR

In the result, the assessee’s appeals are allowed

ITA 11/JAB/2022[2019-20]Status: HeardITAT Jabalpur21 Sept 2022AY 2019-20

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri G.N. Purohit, Sr. AdvocateFor Respondent: Shri Shiv Kumar, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 37(1)

PRAGYA SAVITA,JABALPUR vs. A O CIRCLE2(1) JABALPUR, JABALPUR

In the result, the assessee’s appeal is allowed

ITA 14/JAB/2022[2018-19]Status: DisposedITAT Jabalpur19 Sept 2022AY 2018-19

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri Ashok Tiwari, AdvocateFor Respondent: Shri Shiv Kumar, Sr. DR

Section 1Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON’BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 14/JAB/2022 (Asst. Year: 2018-19) Pragya Savita, 1197-A, vs. Assessing Officer, Modi-Bada, Sadar Cantt., Circle-2(1), Jabalpur (MP) Jabalpur. [PAN : AXYPS 7485 A] (Appellant) (Respondent) Appellant by : Shri Ashok Tiwari, Advocate Respondent by : Shri Shiv Kumar, Sr. DR Date of hearing : 19/09/2022 Date of pronouncement : 30/09/2022 O R D E R Per Sanjay Arora, AM: This is an Appeal by the Assessee directed against the Order by the Commissio…

MUKESH KALWAY,JABALPUR vs. ASSTT. DIRECTOR OF INCOME TAX CPC, BANGALORE

In the result, the appeals by the assessee are allowed

ITA 43/JAB/2021[2018-19]Status: DisposedITAT Jabalpur16 Sept 2022AY 2018-19

Bench: Shri Sanjay Arora, Hon’Ble & Shri Manomohan Das, Hon'Ble

For Appellant: Shri G.N. Purohit, Sr. AdvocateFor Respondent: Shri Shiv Kumar, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)Section 37(1)Section 43B

…r to the due date of filing the return of income u/s. 139(1) for the relevant year. Reliance stands placed by it on the decisions in Unifac Management Services (India) P. Ltd. v. Asst. CIT [2018] 409 ITR 225 (Mad); Popular Vehicles & Services (P.) Ltd. [2018] 406 ITR 150 (Ker); CIT v. Merchem Ltd. [2015] 378 ITR 443 (Kerala); and CIT v. Gujarat State Road Transport Corporation [2014] 366 ITR 170 (Guj). The matter stands examined at length by the Tribunal in Nikhil 2 | P a g e ITA Nos. 32 & 43/JAB/2021 Mukesh Kalway v. Asstt. DIT Mohine (supra), wherein, noticing, inter alia, the cited decisions, it held that i…

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