Raj Kumar v. ITD, CPC, Bengaluru

136 Taxmann.com 244High Court2022#1097 most cited

What is Raj Kumar v. ITD, CPC, Bengaluru authority for?

The amendment to Section 36(1)(va) of the Income Tax Act by the Finance Act, 2021, is prospective in nature. Therefore, delayed payments of employee contributions to provident funds and ESI are allowable deductions if deposited before the due date of filing the income tax return for the relevant year.

100

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Also referred to as

Raj Kumar v. ITD · CPC Bengaluru · Section 36(1)(va) · Section 43B · employee contribution · EPF · ESI · delayed payment · prospective amendment · AY 2021-22

Issues it is cited on

assistant directorsection 36(1)(va)section 43bsection 43section 36(1)section 36section 139(1)section 139section 143(1)transfersection 13company

Judgments citing Raj Kumar v. ITD, CPC, Bengaluru

BALAJI POWERTRONICS,NEW DELHI vs. DCIT, CIRCLE- 43(1), NEW DELHI

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

ITA 2743/DEL/2022[2017-18]Status: DisposedITAT Delhi02 Dec 2025AY 2017-18

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2017-18 M/S. Balaji Powertronics, Vs. Dcit, Circle-43(1), H-56, Udyog Nagar, New Delhi Main Rohtak Road, Delhi – 1100 41 Pan :Aagfb0501M (Appellant) (Respondent)

Section 142(1)Section 143(2)Section 143(3)Section 144BSection 144CSection 144C(13)Section 144C(5)Section 270ASection 80Section 928A

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘H’ NEW DELHI BEFORE SHRI M BALAGANESH, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2017-18 M/s. Balaji Powertronics, Vs. DCIT, Circle-43(1), H-56, Udyog Nagar, New Delhi Main Rohtak Road, Delhi – 1100 41 PAN :AAGFB0501M (Appellant) (Respondent) Assessee by S/Shri SS Nagar & Basant Maheshwari, CAs. Department by Shri Chetan P.S. Rao, CIT DR Date of hearing 03.09.2025 Date of pronouncement 02.12.2025 ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the assessee is against order dated 02.03.2022 of Learned Assessing Offi…

EBRO INDIA PVT.LTD. ,DELHI vs. ACIT CIRCLE-7(1), DELHI

In the result, the ground no 4 raised by the assessee is allowed

ITA 1291/DEL/2022[2018-19]Status: HeardITAT Delhi09 Sept 2024AY 2018-19

Bench: SHRI S.RIFAUR RAHMAN (Accountant Member), SHRI YOGESH KUMAR U.S. (Accountant Member)

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 144BSection 144CSection 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I’: NEW DELHI BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., ACCOUNTANT MEMBER Ebro India Pvt. Ltd., vs. ACIT, Circle 7 (1), 807, New Delhi House, Delhi. Barakhamba Road, Connaught Place, New Delhi – 110 001. (PAN : AAECT5502H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Rohit Jain, Advocate Shri Deepesh Jain, CA REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 11.06.2024 Date of Order : 09.09.2024 ORDER PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : This appeal has been filed by the assessee against the final assessment order dated…

ANSAL API INFRASTRUCTURE LTD ,NEW DELHI vs. ACIT,CIRCLE,2(2),DELHI, DELHI

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

ITA 1781/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…

VIRENDER PRATAP SINGH,DELHI vs. ITO,WARD-44(6), DELHI

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

ITA 1779/DEL/2022[2020-21]Status: DisposedITAT Delhi25 Aug 2022AY 2020-21

…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…

DHARAMJIT SINGH,DELHI vs. ACIT, CIRCLE-52(1), NEW DELHI

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

ITA 1767/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…

GLOBAL GROUPWARE SOLUTIONS LIMITED,GURGAON vs. ITO, WARD-10(1), NEW DELHI

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

ITA 1739/DEL/2022[2020-21]Status: DisposedITAT Delhi25 Aug 2022AY 2020-21

…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…

GIRDHARI YADAV,GHAZIABAD vs. ITO, WARD-2(1)(2), GHAZIABAD

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

ITA 1726/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…

ACIT, CIRCLE-13(1), NEW DELHI vs. JAGATJIT INDUSTRIES LTD, NEW DELHI

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

ITA 1725/DEL/2022[2020-21]Status: DisposedITAT Delhi25 Aug 2022AY 2020-21

…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…

GARG HEART CENTRE & NURSING HOME P.LTYD,DELHI vs. ACIT, CIRCLE-10(1), NEW DELHI

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

ITA 1700/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…

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…

JAKSONS AGENCIES,CUTTACK vs. ITO, WARD-2(3), CUTTACK

In the result, appeal of the assessee is allowed

ITA 141/CTK/2021[2016-17]Status: HeardITAT Cuttack11 Jul 2022AY 2016-17
Section 2Section 28Section 36(1)(va)Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK श्री जाजज माथन, न्याययक सदस्य एवं श्री अरुण खोड़पऩया ऱेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Jaksons Agencies, Pratap Nagari, Cuttack-753011 PAN No.AACFJ 6961 B …………….. Assessee Versus ITO, Ward-2(3), Cuttack ………………Revenue Shri Mahavir Prasad Mundhra, & Mr. Amit Kumar Sharma, FCAs for the assessee Shri S.C.Mohanty. Sr.DR for the Revenue Date of Hearing : 11/07/2022 Date of Pronouncement : 11/07/2022 आदेश / O R D E R Per Bench : This is an appeal filed b…

PAREKHPLAST INDIA LTD,MUMBAI vs. DCIT , MUMBAI

In the result, appeal by assessee is allowed

ITA 76/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 May 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singhआअसं.76/मुं/2022 ("न.व. 2018-19) Parekhplast India Limited, 101,Shiva Plaza ,Marol Industrial Co-Operative Limited, Andheri-Kurla Road, Andheri (East), Mumbai 400 059. Pan: Aabcp-4523-B ...... अपीलाथ"/Appellant बनाम Vs. Nfac,Delhi. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Tejas Sodha ""तवाद" "वारा/Respondent By : Shri R.A.Dhyani सुनवाई क" "त"थ/ Date Of Hearing : 31/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 31/05/2022 आदेश/Order Per Vikas Awasthy, Jm:

For Appellant: Shri Tejas SodhaFor Respondent: Shri R.A.Dhyani
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण मुंबई पीठ “सी” "ी "वकास अव"थी, "या"यक सद"य एवं "ी अमरजीत"संह, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “C”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आअसं.76/मुं/2022 ("न.व. 2018-19) Parekhplast India Limited, 101,Shiva Plaza ,Marol Industrial Co-operative Limited, Andheri-Kurla Road, Andheri (East), Mumbai 400 059. PAN: AABCP-4523-B ...... अपीलाथ"/Appellant बनाम Vs. NFAC,DELHI. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri Tejas Sodha ""तवाद" "वारा/Respondent by : Shri R.A.Dhyani सुनवाई क" "त"थ/ Date of…

M/S. CHEMTRON SCIENCE LABORATORIES PVT. LTD,MUMBAI vs. CIT (A) NFAC, BENGALURU

In the result, appeal by the assessee is allowed

ITA 2386/MUM/2021[2018-19]Status: DisposedITAT Mumbai24 May 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singh आअसं.2386/मुं/2021 ("न.व. 2018-19) M/S. Chemtron Science Laboratories Private Limited, El-47, Electronic Zone, Midc, Mahape, Navi Mumbai 400 710. Pan: Aaccc-3596-J ...... अपीलाथ" /Appellant बनाम Vs. The Commissioner Of Income Tax (A)-(Nafc) Delhi. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Shashank Mehta ""तवाद" "वारा/Respondent By : Ms. Vranda U. Matkari सुनवाई क" "त"थ/ Date Of Hearing : 24/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 24/05/2022 आदेश/ Order Per Vikas Awasthy, Jm:

For Appellant: Shri Shashank MehtaFor Respondent: Ms. Vranda U. Matkari
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण मुंबई पीठ “सी ” "ी "वकास अव"थी, "या"यक सद"य एवं "ी अमरजीत "संह, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ C”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH , ACCOUNTANT MEMBER आअसं.2386/मुं/2021 ("न.व. 2018-19) M/s. Chemtron Science Laboratories Private Limited, EL-47, Electronic Zone, MIDC, Mahape, Navi Mumbai 400 710. PAN: AACCC-3596-J ...... अपीलाथ" /Appellant बनाम Vs. The Commissioner of Income Tax (A)-(NAFC) Delhi. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri Shashank Mehta ""तवाद" "वारा/Respondent by : Ms. Vranda U. Ma…

NSS EQUIPMENTS INDIA LLP,MUMBAI vs. DY CIT, CPC, BANGALORE

In the result, appeal by assessee is partly allowed

ITA 1394/MUM/2021[2018-19]Status: HeardITAT Mumbai24 May 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri Amarjit Singh आअसं.1394/मुं/2021 ("न.व. 2018-19) Nss Equipments India Llp, Shetty House, Panchsheel Nagar, Vasant Patil Marg, Sion, Chnabhatti, Mumbai 400 022. Pan: Aakfn-7271-J ...... अपीलाथ" /Appellant बनाम Vs. The Dy.Cit, Cpc Bangalore, 1St Floor, Prestige Alpha No.48/1 48/2, Beratenaagrahara Begur, Hosur Road, Uttarahalli Hobli, Bengaluru – 560 100. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Bhupendra Shah ""तवाद" "वारा/Respondent By : Shri C.T. Mathews सुनवाई क" "त"थ/ Date Of Hearing : 24/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 24/05/2022 आदेश/ Order Per Vikas Awasthy, Jm:

For Appellant: Shri Bhupendra ShahFor Respondent: Shri C.T. Mathews
Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण मुंबई पीठ “बी ” "ी "वकास अव"थी, "या"यक सद"य एवं "ी अमरजीत "संह, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ B”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI AMARJIT SINGH , ACCOUNTANT MEMBER आअसं.1394/मुं/2021 ("न.व. 2018-19) NSS Equipments India LLP, Shetty House, Panchsheel Nagar, Vasant Patil Marg, Sion, Chnabhatti, Mumbai 400 022. PAN: AAKFN-7271-J ...... अपीलाथ" /Appellant बनाम Vs. The Dy.CIT, CPC Bangalore, 1st Floor, Prestige Alpha No.48/1 48/2, Beratenaagrahara Begur, Hosur Road, Uttarahalli Hobli, Bengaluru – 560 100. ..... ""तवाद"/Respondent अपी…

RAMAN & WEIL PVT. LTD,MUMBAI vs. DCIT CPC, BENGALURU

In the result, assessee’s appeal is allowed

ITA 1946/MUM/2021[2017-18]Status: DisposedITAT Mumbai12 May 2022AY 2017-18

Bench: Shri Pavan Kumar Gadale, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

For Appellant: Shri Surendra NijsureFor Respondent: Shri T. Shankar
Section 139(1)Section 143(1)(a)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, HON'BLE JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, HON'BLE ACCOUNTANT MEMBER ITA.NO. 1946/MUM/2021 (A.Y: 2017-18) M/s. Raman & Weil Pvt. Ltd., v. DCIT – CPC 35-36, Mittal chamber Bangalore Opp. INOX Theatre Karnataka Nariman Point, Mumbai - 400020 PAN: AAACR5065M (Appellant) (Respondent) Assessee by : Shri Surendra Nijsure Department by : Shri T. Shankar Date of Hearing : 26.04.2022 Date of Pronouncement : 12.05.2022 O R D E R PER S. RIFAUR RAHMAN (AM) 1. This appeal is filed by the assessee against order of the Learned Comm…

AEVITAS PHARMAGRO TECH P. LTD,MUMBAI vs. DCIT (CPC) , BANGALORE

In the result, impugned order is set-aside and appeal by the assessee is allowed

ITA 1675/MUM/2021[2018-19]Status: DisposedITAT Mumbai10 May 2022AY 2018-19

Bench: Shri Vikas Awasthy & Shri S.Rifaur Rahman आअसं.1675/मुं/2021 ("न.व. 2018-19) Aevitas Pharmagro Tech Private Limited, B2-210, Boomerang, Chandivali Farm Road, Andheri East, Mumbai 400 072. Pan: Aaacp-6240-J ...... अपीलाथ" /Appellant बनाम Vs. Dy. Commissioner Of Income Tax(Cpc) Bengaluru -560 500. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Milan Dattani ""तवाद" "वारा/Respondent By : Shri Mehul Jain सुनवाई क" "त"थ/ Date Of Hearing : 10/05/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 10/05/2022 आदेश/ Order Per Vikas Awasthy, Jm:

For Appellant: Shri Milan DattaniFor Respondent: Shri Mehul Jain
Section 143(1)Section 2Section 36(1)(va)Section 43B

…आयकर अपील"य अ"धकरण मुंबई पीठ “ए ” "ी "वकास अव"थी, "या"यक सद"य एवं "ी एस. "रफौर रहमान, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “ A”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI S.RIFAUR RAHMAN , ACCOUNTANT MEMBER आअसं.1675/मुं/2021 ("न.व. 2018-19) Aevitas Pharmagro Tech Private Limited, B2-210, Boomerang, Chandivali Farm Road, Andheri East, Mumbai 400 072. PAN: AAACP-6240-J ...... अपीलाथ" /Appellant बनाम Vs. Dy. Commissioner of Income Tax(CPC) Bengaluru -560 500. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Shri Milan Dattani ""तवाद" "वारा/Respondent by : Shri…

NEELKANTH MANSIONS AND INFRASTRUCTURE PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE 14(1)(1), MUMBAI, MUMBAI

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

ITA 1938/MUM/2021[2018-19]Status: DisposedITAT Mumbai28 Apr 2022AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Amarjit Singh, Jm Neelkanth Mansions & The Dy. Commissioner Of Infrastructure Private Limited Income–Tax, Central Circle 5Th Floor, Fine House, Anadji 14(1)(1), Vs. 4Th Floor, Aayakar Bhavan, M.K. Lane, M.G. Road, Mumbai-400 077 Marg, Mumbai-400 020 (Appellant) (Respondent) Pan No. Aaacn1245R Assessee By : Shri Gyaneshwar Kataram, Ca Revenue By : Shri C.T. Mathews, Sr. Ar Date Of Hearing: 21.04.2022 Date Of Pronouncement : 28.04.2022

For Appellant: Shri Gyaneshwar Kataram, CAFor Respondent: Shri C.T. Mathews, Sr. AR
Section 142(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI AMARJIT SINGH, JM Neelkanth Mansions and The Dy. Commissioner of Infrastructure Private Limited Income–tax, Central Circle 5th Floor, Fine House, Anadji 14(1)(1), Vs. 4th Floor, Aayakar Bhavan, M.K. Lane, M.G. Road, Mumbai-400 077 Marg, Mumbai-400 020 (Appellant) (Respondent) PAN No. AAACN1245R Assessee by : Shri Gyaneshwar Kataram, CA Revenue by : Shri C.T. Mathews, Sr. AR Date of hearing: 21.04.2022 Date of pronouncement : 28.04.2022 O R D E R PER PRASHANT MAHARISHI, AM: 01. This appeal is filed by the assesse…

NEELKANTH INFERTILITY AND IVF HOSPITAL,GURGAON vs. DCIT, CC-1, GURGAON

In the result, the disallowance confirmed by the Appeal Centre is deleted

ITA 453/DEL/2022[2018-19]Status: DisposedITAT Delhi27 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri Om Prakash, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’ : NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER ITA No.453/Del./2022 (ASSESSMENT YEAR : 2018-19) Neelkanth Infertility and IVF Hospital, vs. DCIT, CC – 1, 1, Nathupur Road, Gurgaon. Gurgaon 122 002 (Haryana). (PAN : AAJFN8051B) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 27.04.2022 Date of Order : 27.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the ld. CIT (Appeals)-3, Gurgaon for the Assessment Year 2018-19 vide order dated…

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Raj Kumar v. ITD, CPC, Bengaluru (136 Taxmann.com 244) — Cited in 100 Judgments | BharatTax