How many judgments cite Pr. CIT v. M/s Suzlon Energy Ltd.?

46 judgments on BharatTax cite Pr. CIT v. M/s Suzlon Energy Ltd. (115 Taxmann.com 340), spanning 2020 to 2025.

Which sections of the Income Tax Act does Pr. CIT v. M/s Suzlon Energy Ltd. come up under?

It is most often cited in judgments turning on Section 143(1), Section 2(24)(x), Section 36(1)(va), Section 43B, Section 1952, Section 36.

Pr. CIT v. M/s Suzlon Energy Ltd.

115 Taxmann.com 340High Court2020#2493 most cited

What is Pr. CIT v. M/s Suzlon Energy Ltd. authority for?

Employees' contributions to provident fund and ESI must be deposited by the due date prescribed under the respective welfare legislations (e.g., within 15 days of the month-end salary payment) for a deduction under section 36(1)(va) of the Income-tax Act. Failure to do so results in disallowance, even if the deposit is made before the due date for filing the income tax return under section 139(1).

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2020 to 2025.

Also referred to as

Pr. CIT v. M/s Suzlon Energy Ltd. · 115 Taxmann.com 340 · section 36(1)(va) · employees contribution · provident fund · ESI · due date · statutory due date · section 43B · section 2(24)(x) · disallowance · section 143(1)

Sections most often in play

Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B Section 1952 Section 36 Section 38 Section 38 of the Employees Provident Funds and Miscellaneous Provisions Act

Read the full judgment

Issues it is cited on

section 38 section 2(24)(x)section 36(1)(va)section 2(24)section 43b section 36(1)section 36 section 43 salary first appeal section 143(1)prescribed

Judgments citing Pr. CIT v. M/s Suzlon Energy Ltd.

Utkarsh Small Finance Bank Ltd., Varanasi vs. National E-Assessment Centre, Delhi

In the result, appeal filed by the assessee is in ITA No

ITA 29/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 M/S. Utkarsh Small Finance National E-Assessment Centre, Bank Limited V. Delhi S-24/1-2, First Floor, Mahavir Nagar, Orderly Bazar, Near Mahavir Mandir, Varanasi- 221001, U.P. Pan:Aabcu9355J (Appellant) (Respondent)

For Appellant: Sh. Nikhil Tiwari, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR

Section 139(1)Section 143(2)Section 143(3)Section 144BSection 2(24)(x)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s. Utkarsh Small Finance National E-assessment Centre, Bank Limited v. Delhi S-24/1-2, First Floor, Mahavir Nagar, Orderly Bazar, Near Mahavir Mandir, Varanasi- 221001, U.P. PAN:AABCU9355J (Appellant) (Respondent) Appellant by: Sh. Nikhil Tiwari, Advocate Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 07.07. 2022 Date of pronouncement: 07.07.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by asse…

Lawkush Sharma, Sonebhadra vs. Income Tax Officer, Ward - 3 (5), Sonebhadra

In the result, appeal filed by the assessee is in ITA No

ITA 23/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Lawkush Sharma Assistant Director Of Income 14-495, V.V. Colony, V. Tax (Cpc), Centralized Shakti Nagar, Sonebhadra- Processing Center , 231222, U.P. Bengaluru-560500 Pan:Artps9822Q (Appellant) (Respondent)

For Appellant: Sh. K.R.Tiwari, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Lawkush Sharma Assistant Director of Income 14-495, V.V. Colony, v. Tax (CPC), Centralized Shakti Nagar, Sonebhadra- Processing Center , 231222, U.P. Bengaluru-560500 PAN:ARTPS9822Q (Appellant) (Respondent) Appellant by: Sh. K.R.Tiwari, Advocate Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 07.07. 2022 Date of pronouncement: 07.07.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assessee with In…

M/S Rugs Mart, Varanasi vs. DCIT, Circle - 03, Varanasi

In the result, appeal filed by the assesseeis in ITA No

ITA 21/VNS/2021[2018-2019]Status: DisposedITAT Varanasi07 Jul 2022AY 2018-2019

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 2018-19 Rugs Mart Deputy Commissioner Of Barhi Ewada V. Income Tax (Cpc), Centralized District Varanasi-221207 Processing Center , U.P. Bengaluru-560500 (The Dcit , Circle-3, Varanasi, U.P.) Pan:Aalfr4883R (Appellant) (Respondent)

For Appellant: Sh. R.K.N.Jaiswal,AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, VARANASI CIRCUIT BENCH, VARANASI BEFORE SHRIVIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER Assessment Year: 2018-19 Rugs Mart Deputy Commissioner of Barhi Ewada v. Income Tax (CPC), Centralized District Varanasi-221207 Processing Center , U.P. Bengaluru-560500 (The DCIT , Circle-3, Varanasi, U.P.) PAN:AALFR4883R (Appellant) (Respondent) Appellant by: Sh. R.K.N.Jaiswal,Advocate Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 07.07. 2022 Date of pronouncement: 07.07.2022 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed b…

Sam Human Resources P Ltd, Indore vs. The ITO 3(1), Indore

In the result, the appeal of assessee is allowed

ITA 182/IND/2021[2019-20]Status: DisposedITAT Indore29 Jun 2022AY 2019-20

Bench: Ms.Madhumita Roy & Shri B.M. Biyani

Section 139(1)Section 143(1)Section 143(1)(iv)Section 2Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2019-20 Sam Human Resources (P) Ltd. ITO-3(1), 1-DH, Scheme No.74-C Indore Indore Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AAYCS1775M Assessee by Shri S.N. Agrawal, AR Revenue by Shri Aditya Shukla, Sr. DR Date of Hearing 22.06.2022 Date of Pronouncement 29.06.2022 O R D E R PER B.M. BIYANI, A.M.: THIS APPEAL: 1. This appeal filed by the assessee is directed against…

Smt Smita Bhalot, Dhar vs. The Adrt CPC Bengaluru, Bengaluru

In the result, the appeal of assessee is allowed

ITA 170/IND/2021[2019-20]Status: DisposedITAT Indore29 Jun 2022AY 2019-20

Bench: Ms.Madhumita Roy & Shri B.M. Biyani

Section 139(1)Section 143(1)Section 143(1)(iv)Section 2(24)(x)Section 234ASection 234BSection 36(1)(va)Section 43B

…ITA No.170/Ind/2021 A.Y. 2019-20 Page 1 of 8 आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2019-20 Smt. Smita Bhalot ADIT, CPC Dhar Bangaluru Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: BHNPB0080N Assessee by Shri S.N. Agrawal, AR Revenue by Shri Aditya Shukla, Sr. DR Date of Hearing 22.06.2022 Date of Pronouncement 29.06.2022 O R D E R PER MADHUMITA ROY, J.M.: THIS APPEAL: 1. This appeal filed by the assessee is d…

Shri Sunil Gurjar, Dhar vs. The ADIT CPC, Bangaluru

In the result, the appeal of assessee is allowed

ITA 167/IND/2021[2019-20]Status: DisposedITAT Indore29 Jun 2022AY 2019-20

Bench: Ms.Madhumita Roy & Shri B.M. Biyani

Section 1Section 139(1)Section 143(1)Section 2(24)(x)Section 234Section 234BSection 234CSection 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS.MADHUMITA ROY, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2019-20 Shri Sunil Gurjar ADIT, CPC Dhar Bangaluru Vs. (Appellant / Assessee) (Respondent/ Revenue) PAN: AKSPG 2665 F Assessee by Shri S.N. Agrawal, AR Revenue by Shri Aditya Shukla, Sr. DR Date of Hearing 22.06.2022 Date of Pronouncement 29.06.2022 O R D E R PER B.M. BIYANI, A.M.: THIS APPEAL: 1. This appeal filed by the assessee is directed against the order dated 28.07.2021 of…

Shivganga Drillers P Ltd, Indore vs. CPC, Bengaluru

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

ITA 174/IND/2021[2017-18]Status: DisposedITAT Indore17 May 2022AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

For Appellant: Shri Prakash Jain & Shreya Jain, A.RsFor Respondent: Shri R.P. Maurya, Sr. D.R

Section 143(1)Section 154Section 199Section 234BSection 36

…ITA No.174/Ind/2021 A.Y. 2017-18 Page 1 of 14 IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI BHAGIRATH MAL BIYANI, ACCOUNTANT MEMBER (Conducted through Virtual Court) Assessment Year: 2017-18 Shivganga Drillers Private Ltd. Vs. CPC, Income Tax, Indore Bangalore [PAN – AAJCS2458Q] (Appellant / Assessee) (Respondent/Revenue) Appellant by : Shri Prakash Jain & Shreya Jain, A.Rs. Respondent by : Shri R.P. Maurya, Sr. D.R. Date of hearing : 24.02.2022 Date of pronouncement : 17 .05.2022 O R D E R Per Bhagirath Mal Biyani, A.M.: THIS APPEAL: 1. T…

Shri Patel Mahendrabhai Aditbhai, -HUF, Ahmedabad vs. The ITO, Ward-7(2)(3), Ahmedabad

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

ITA 72/AHD/2022[2017-18]Status: DisposedITAT Ahmedabad05 May 2022AY 2017-18

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Year : 2017-18 Patel Mahendra Aditbhai (Huf), Income Tax Officer, D-1, Ghanshyamnagar, Opp. Vs Ward-7(2)(3), Kotarpur Water Park, Kubernagar, Ahmedabad Ahmedabad-382340 Pan : Aaehp 0767 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Revenue By : Shri S.S. Shukla, Sr. D.R. सुनवाई क" तार"ख/Date Of Hearing : 05/05/2022 घोषणा क" तार"ख /Date Of Pronouncement: 05/05/2022 आदेश/O R D E R

For Appellant: NoneFor Respondent: Shri S.S. Shukla, Sr. D.R

Section 143(2)Section 143(3)Section 36(1)(va)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2017-18 Patel Mahendra Aditbhai (HUF), Income Tax Officer, D-1, Ghanshyamnagar, Opp. Vs Ward-7(2)(3), Kotarpur Water Park, Kubernagar, Ahmedabad Ahmedabad-382340 PAN : AAEHP 0767 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : None Revenue by : Shri S.S. Shukla, Sr. D.R. सुनवाई क" तार"ख/Date of Hearing : 05/05/2022 घोषणा क" तार"ख /Date of Pronouncement: 05/05/2022 आदेश/O R D E R PER P.M…

Shri Patel Mahendrabhai Aditbhai, -HUF, Ahmedabad vs. The ITO, Ward-7(2)(3), Ahmedabad

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

ITA 71/AHD/2022[2016-17]Status: DisposedITAT Ahmedabad05 May 2022AY 2016-17

Bench: Shri P.M. Jagtap, Vice- & Shri T.R. Senthil Kumarassessment Year : 2016-17 Patel Mahendra Aditbhai (Huf), Income Tax Officer, D-1, Ghanshyamnagar, Opp. Vs Ward-7(2)(3), Kotarpur Water Park, Kubernagar, Ahmedabad Ahmedabad-382340 Pan : Aaehp 0767 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Revenue By : Shri S.S. Shukla, Sr. D.R. सुनवाई क" तार"ख/Date Of Hearing : 05/05/2022 घोषणा क" तार"ख /Date Of Pronouncement: 05/05/2022 आदेश/O R D E R

For Appellant: NoneFor Respondent: Shri S.S. Shukla, Sr. D.R

Section 143(3)Section 148

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘A’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ] ] BEFORE SHRI P.M. JAGTAP, VICE-PRESIDENT AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year : 2016-17 Patel Mahendra Aditbhai (HUF), Income Tax Officer, D-1, Ghanshyamnagar, Opp. Vs Ward-7(2)(3), Kotarpur Water Park, Kubernagar, Ahmedabad Ahmedabad-382340 PAN : AAEHP 0767 R अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : None Revenue by : Shri S.S. Shukla, Sr. D.R. सुनवाई क" तार"ख/Date of Hearing : 05/05/2022 घोषणा क" तार"ख /Date of Pronouncement: 05/05/2022 आदेश/O R D E R PER P.M…

Arham Pumps, Ahmedabad vs. The DCIT. CPC, Banglore

In the result, appeal of the assessee is allowed

ITA 206/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad27 Apr 2022AY 2018-19

Bench: Smt.Annapurna Gupta & T.R. Senthil Kumarassessment Year :2018-19 Arham Pumps Dcit, Cpc B-10 &B-12, Jagannath Vs Bangalore. Industrial Estate Nr.Gujarat Bottling Rakhial, Ahmedabad. Pan : Aaofa 2797 E

For Respondent: Shri Alpesh Parmar, Sr.DR

Section 139Section 142Section 143(1)Section 234CSection 36(1)(va)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ । IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” BENCH, AHMEDABAD (Conducted Through Virtual Court) ] ] BEFORE SMT.ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND T.R. SENTHIL KUMAR, JUDICIAL MEMBER Assessment Year :2018-19 Arham Pumps DCIT, CPC B-10 &B-12, Jagannath Vs Bangalore. Industrial Estate Nr.Gujarat Bottling Rakhial, Ahmedabad. PAN : AAOFA 2797 E (Applicant) (Responent) : Shri Parimalsinh Parmar, AR Assessee by Revenue by : Shri Alpesh Parmar, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 05/04/2022 घोषणा क" तार"ख /Date of Pronouncement: 27/04/2022 आदेश/O R D E R PER T.R. SENTHIL…

Vyona Logistics Pvt Ltd, Jaipur vs. Income Tax Officer Ward 4(2), Jaipur

In the result, both appeals of the assessees are allowed

ITA 117/JPR/2022[2017-18]Status: DisposedITAT Jaipur25 Apr 2022AY 2017-18

For Appellant: Shri Surendra Shah (C.A.) &For Respondent: Ms Monisha Choudhary ( JCIT) a

Section 143(1)Section 2(24)(x)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR MkWa- ,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. 117/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke Vyona Logistics Private Limited ITO, B 525B, Road No. 6, VKI Area, Vs. Ward-4(2), Jaipur-302013. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCV 2515 K vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 116/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2019-…

Alfamax Packaging Solutions Private Limited, Jaipur vs. ACIT/DCIT Cir-6, Jpr, Jaipur

In the result, both appeals of the assessees are allowed

ITA 116/JPR/2022[2019-20]Status: DisposedITAT Jaipur25 Apr 2022AY 2019-20

For Appellant: Shri Surendra Shah (C.A.) &For Respondent: Ms Monisha Choudhary ( JCIT) a

Section 143(1)Section 2(24)(x)Section 36(1)(va)

Newton Engineering & Chemicals Ltd., Baroda vs. The ACIT, (OSD), Baroda

In the result, the appeal is dismissed

ITA 1328/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad13 Apr 2022AY 2012-13

Bench: Due Date Of Filling Of Returns Same Could Not Be Disallowed Under Section 43B Or Under Section 36(L)(Va) Whether Slp Against Said Impugned Order Was To Be Dismissed -Held Yes [ In Favour Of Assessee.

For Appellant: NoneFor Respondent: Shri Purushottam Kumar, Sr. D.R

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

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH (Conducted Through Virtual Court) Before: Shri Ms. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2012-13 Newton Engineering & The ACIT(OSD), Chemicals Ltd., Vadodara 864/B-4, GIDC, Vs (Respondent) Makarpura, Vadodara PAN: AAACH5319Q (Appellant) Assessee by: None Revenue by: Shri Purushottam Kumar, Sr. D.R. Date of hearing : 24-02-2022 Date of pronouncement : 13-04-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order of the ld. Commi…

Suman Creation, Mumbai vs. ITO -22 (6) (3), Mumbai

In the result, appeal of the assessee for AY 2018-19 & 2019-20 are allowed and addition made by CPC and confirmed by CIT (A) is directed to be deleted

ITA 1687/MUM/2021[2018-19]Status: DisposedITAT Mumbai15 Mar 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Gagan Goyal

For Appellant: Sh. Sachin RomaniFor Respondent: Ms. Neha Thakur

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

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “H”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 1688/Mum/2021 (A.Y. 2019-20) Suman Creation Unit No. 224, Kewal Industrial Estate, Senapati Bapat Marg, Lower Parel, Mumbai-400013 PAN: ABKFS9676D ...... Appellant Vs. ITO-22(3)(6), Piramal Chambers, Lalbaug, Mumbai- 400013. ..... Respondent Appellant by : Sh. Sachin Romani Respondent by : Ms. Neha Thakur Date of hearing : 16/03/2022 Date of pronouncement : 16/03/2022 ORDER PER GAGAN GOYAL, A.M: These appeals by the assessee are directed against the orders of C…

M/S Udvasit Berojgar Sahakari Shram Samvida Samiti Ltd., Sonbhadra vs. CIT (Exemption), Allahabad

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 27/ALLD/2021[2018-19]Status: DisposedITAT Allahabad02 Mar 2022AY 2018-19

Bench: Shri.Vijay Pal Raoassessment Year: 2018-19

For Appellant: NoneFor Respondent: Mr. A.K. Singh, Sr. DR

Section 139Section 139(1)Section 2Section 36(1)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD ‘SMC’ BENCH, ALLAHABAD BEFORE SHRI.VIJAY PAL RAO, JUDICIAL MEMBER Assessment Year: 2018-19 M/s Udvasit Berojgar Sahakari v. Exemption Ward, Allahabad Shram Samvida Samiti Ltd., U.P. 211001 Khadia, Yogichaura, Shaktinagar, Sonbhadra-231222 PAN-AAATU1540K (Appellant) (Respondent) Appellant by: None Respondent by: Mr. A.K. Singh, Sr. DR Date of hearing: 15.03.2022 Date of pronouncement: 16.03.2022 O R D E R VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 27.10.2021 of CIT(A)-National Faceless Appeal Centre, Delhi fo…

Nitigya Ready Mix Pvt. Ltd., Gurgaon vs. DCIT CPC, Bengalore, Karnataka Bengalore

In the result, the appeal of the assessee is allowed

ITA 1577/DEL/2021[2018-2019]Status: DisposedITAT Delhi22 Feb 2022AY 2018-2019

Bench: Shri Kul Bharat[Assessment Year : 2018-19] Nitigya Ready Mix Pvt.Ltd., Vs Dcit, 510-511, 5Th Floor, Ild Trade Centre, Cpc, Sohna Road, Sector-47, Gurgaon, Bengalore. Haryana-122001. Pan-Aafcn7423G Appellant Respondent Appellant By Ms. Monika Agarwal, Ca Respondent By Shri Sanjay Kumar, Sr.Dr Date Of Hearing 22.02.2022 Date Of Pronouncement 22.02.2022

Section 143(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “SMC” BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING) BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER [Assessment Year : 2018-19] Nitigya Ready Mix Pvt.Ltd., vs DCIT, 510-511, 5th Floor, ILD Trade Centre, CPC, Sohna Road, Sector-47, Gurgaon, Bengalore. Haryana-122001. PAN-AAFCN7423G APPELLANT RESPONDENT Appellant by Ms. Monika Agarwal, CA Respondent by Shri Sanjay Kumar, Sr.DR Date of Hearing 22.02.2022 Date of Pronouncement 22.02.2022 ORDER PER KUL BHARAT, JM : This appeal filed by the assessee for the assessment year 2018-19 is directed against the order of Ld. CIT(A), Nati…

Commercial Auto Sales Pvt. Ltd., Allahabad vs. Assistant Director of Income Tax Centralized Processing Centre, Bengaluru

In the result, appeal filed by the assessee is in ITA No

ITA 15/ALLD/2021[2019-20]Status: DisposedITAT Allahabad20 Jan 2022AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Sh.S K Jaiswal, CAFor Respondent: Sh. A.K. Singh, Sr. DR

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER ITA No.15/Alld./2021 Assessment Year: 2019-20 M/s. Commercial Auto Sales Assistant Director of Income Private Limited v. Tax(CPC), Centralized 4-C, Maharishi Dayanand Marg Processing Center , Allahabad, U.P. Bengaluru-560500 (Jurisdictional A0: Deputy Commissioner of Income Tax Circle-II, Allahabad, U.P.) PAN:AABCC3962F (Appellant) (Respondent) Appellant by: Sh.S K Jaiswal, CA Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 23.12. 2021 Date of pronouncement…

Sanjeevani Super Sueciality Healthcare Bhopal P Ltd, Bhopal vs. Dy, CIT, CPC, Bengalur, Bengalu

In the result, appeal of the assessee in ITANo

ITA 116/IND/2021[2018-19]Status: DisposedITAT Indore13 Dec 2021AY 2018-19

Bench: Shri Manish Borad & Mis Madhumita Royvirtual Hearing Assessment Year:2018-19 Sanjeevani Super Speciality Dcit(Cpc) Healthcare Bhopal Pvt. Ltd. Bengaluru बनाम/ Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aarcs8080L Appellant By Shri S.S. Deshpande, Ar Revenue By Shri P.K. Mitra Cit-Dr, Date Of Hearing: 10.12.2021 Date Of Pronouncement: 13 .12.2021 आदेश / O R D E R Per Manish Borad, A.M: The Above Captioned Appeal At The Instance Of Assessee Are Directed Against The Order Of National Faceless Appeal Centre (In Short Nfac), Delhi Dated 15.04.2021 Which Are Arising Out Of The Order U/S 143(1) Of The Income Tax Act 1961(In Short The ‘Act’) Dated 16.10.2019 Framed By Dcit,Cpc, Bangalore.

Section 139Section 139(1)Section 143(1)Section 36(1)(va)Section 39(1)Section 43B

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI MANISH BORAD,ACCOUNTANT MEMBER AND MIS MADHUMITA ROY, JUDICIAL MEMBER Virtual Hearing Assessment Year:2018-19 Sanjeevani Super Speciality DCIT(CPC) Healthcare Bhopal Pvt. Ltd. Bengaluru बनाम/ Bhopal Vs. (Appellant) (Respondent ) P.A. No.AARCS8080L Appellant by Shri S.S. Deshpande, AR Revenue by Shri P.K. Mitra CIT-DR, Date of Hearing: 10.12.2021 Date of Pronouncement: 13 .12.2021 आदेश / O R D E R PER MANISH BORAD, A.M: The above captioned appeal at the instance of Assessee are directed against the order…

Natraj Dal Mill, Indore vs. ACIT 5 (1), Indore

In the result, Appeal of the assessee namely Natraj Dal Mill in

ITA 153/IND/2021[2019-20]Status: DisposedITAT Indore06 Dec 2021AY 2019-20

Bench: Shri Rajpal Yadav Hon'Ble & Shri Manish Boradassessment Year:2019-20 Natraj Dal Mill Acit 5(1) Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No. Aadfn3699P Appellant By Shri Ashish Goyal & N.D. Patwa, Ars Respondent By Shri Amit Soni, Sr.Dr Assessment Year:2011-12 Shri Ashok Somani Dy. Cit, Ps, Indore Bangalore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.Agtps5575R Appellant By S/Shri Anil Kamal Garg & Arpit Gour, Ars Respondent By Shri Amit Soni, Sr.Dr Date Of Hearing: 12.11.2021 Date Of Pronouncement: 06.12.2021 आदेश / O R D E R Per Manish Borad:

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

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI RAJPAL YADAV HON'BLE VICE PRESIDENT AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year:2019-20 Natraj Dal Mill ACIT 5(1) Indore Indore बनाम/ (Appellant) (Respondent ) Vs. P.A. No. AADFN3699P Appellant by Shri Ashish Goyal & N.D. Patwa, ARs Respondent by Shri Amit Soni, Sr.DR Assessment Year:2011-12 Shri Ashok Somani Dy. CIT, PS, Indore Bangalore बनाम/ (Appellant) (Respondent ) Vs. P.A. No.AGTPS5575R Appellant by S/Shri Anil Kamal Garg & Arpit Gour, ARs Respondent by Shri Amit Soni, Sr.DR Date of Hea…

Shri Ashok Somani, Indore vs. The Dy CIT, Ps, Bangalore

In the result, Appeal of the assessee namely Natraj Dal Mill in

ITA 131/IND/2021[2018-19]Status: DisposedITAT Indore06 Dec 2021AY 2018-19

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