Raj Kumar v. ITD, CPC, Bengaluru

136 Taxmann.com 244High Court2022#1100 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 366,369 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

M/S. Sudarshan Motors, Nagpur vs. Assistant Director of Income Tax, CPC, Bangaluru

In the result, the aforesaid appeals of the assessee are allowed

ITA 8/NAG/2022[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA no.84/Nag./2021 (Assessment Year : 2019–20) M/s. Dhandhania Infotech Dhandhania House, East High Court Road …………… Appellant Near RBI Quarters, Civil Lines Nagpur 440 001 PAN – AAFHD0479R v/s Asstt. Director of Income Tax Centralized Processing Centre ..…….………. Respondent Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosale, Jt. CIT–DR ITA no.90/Nag./2021 (Assessment Year : 2018–19) Jaika Vehicle Trade Pvt. Ltd. Jaika Buildi…

M/S. Truform Engineers, Nagpur vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the aforesaid appeals of the assessee are allowed

ITA 6/NAG/2022[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA no.84/Nag./2021 (Assessment Year : 2019–20) M/s. Dhandhania Infotech Dhandhania House, East High Court Road …………… Appellant Near RBI Quarters, Civil Lines Nagpur 440 001 PAN – AAFHD0479R v/s Asstt. Director of Income Tax Centralized Processing Centre ..…….………. Respondent Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosale, Jt. CIT–DR ITA no.90/Nag./2021 (Assessment Year : 2018–19) Jaika Vehicle Trade Pvt. Ltd. Jaika Buildi…

Waghmare Food Products Pvt.Ltd., 56, Old Bagadganj, Nagpur 440008 (Mh) vs. Central Processing Centre, Bengaluru, 1St Floor, Prestige Alpha, 48/1, 48/2, Hosur Road, Uttarahalli Hobli, Karnataka 560100

In the result, the aforesaid appeals of the assessee are allowed

ITA 52/NAG/2022[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA no.84/Nag./2021 (Assessment Year : 2019–20) M/s. Dhandhania Infotech Dhandhania House, East High Court Road …………… Appellant Near RBI Quarters, Civil Lines Nagpur 440 001 PAN – AAFHD0479R v/s Asstt. Director of Income Tax Centralized Processing Centre ..…….………. Respondent Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosale, Jt. CIT–DR ITA no.90/Nag./2021 (Assessment Year : 2018–19) Jaika Vehicle Trade Pvt. Ltd. Jaika Buildi…

Waghmare Food Products Pvt. Ltd, Nagpur vs. Assistant Commissioner of Income Tax, Bangalore

In the result, the aforesaid appeals of the assessee are allowed

ITA 51/NAG/2022[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA no.84/Nag./2021 (Assessment Year : 2019–20) M/s. Dhandhania Infotech Dhandhania House, East High Court Road …………… Appellant Near RBI Quarters, Civil Lines Nagpur 440 001 PAN – AAFHD0479R v/s Asstt. Director of Income Tax Centralized Processing Centre ..…….………. Respondent Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosale, Jt. CIT–DR ITA no.90/Nag./2021 (Assessment Year : 2018–19) Jaika Vehicle Trade Pvt. Ltd. Jaika Buildi…

Central Detective and Security Services, Plot No.8, Jail Road, Rahate Colony, Nagpur 440001 vs. Income Tax Officer, Ward1(3), ITO Ward 1(3) Nagpur, Mecl Building, Dr Babasaheb Ambedkar Bhawan Seminary Hills Nagpur, Maharashtra-440006

In the result, the aforesaid appeals of the assessee are allowed

ITA 50/NAG/2022[2017-18]Status: DisposedITAT Nagpur26 Apr 2022AY 2017-18

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA no.84/Nag./2021 (Assessment Year : 2019–20) M/s. Dhandhania Infotech Dhandhania House, East High Court Road …………… Appellant Near RBI Quarters, Civil Lines Nagpur 440 001 PAN – AAFHD0479R v/s Asstt. Director of Income Tax Centralized Processing Centre ..…….………. Respondent Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosale, Jt. CIT–DR ITA no.90/Nag./2021 (Assessment Year : 2018–19) Jaika Vehicle Trade Pvt. Ltd. Jaika Buildi…

Malani Combines, Akola vs. Assistant Commissioner of Income Tax, Akola

In the result, the aforesaid appeals of the assessee are allowed

ITA 49/NAG/2022[2015-16]Status: DisposedITAT Nagpur26 Apr 2022AY 2015-16

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA no.84/Nag./2021 (Assessment Year : 2019–20) M/s. Dhandhania Infotech Dhandhania House, East High Court Road …………… Appellant Near RBI Quarters, Civil Lines Nagpur 440 001 PAN – AAFHD0479R v/s Asstt. Director of Income Tax Centralized Processing Centre ..…….………. Respondent Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosale, Jt. CIT–DR ITA no.90/Nag./2021 (Assessment Year : 2018–19) Jaika Vehicle Trade Pvt. Ltd. Jaika Buildi…

Great Sherlock Efms Pvt.Ltd., 3, Suyog, Ring Road, Trimurti Nagar, Nagpur 440022 vs. Central Processing Centre, Bengaluru, 1St Floor, Prestige Alpha, 48/1, 48/2, Hosur Road, Uttarahalli Hobli, Karnataka 560100

In the result, the aforesaid appeals of the assessee are allowed

ITA 46/NAG/2022[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA no.84/Nag./2021 (Assessment Year : 2019–20) M/s. Dhandhania Infotech Dhandhania House, East High Court Road …………… Appellant Near RBI Quarters, Civil Lines Nagpur 440 001 PAN – AAFHD0479R v/s Asstt. Director of Income Tax Centralized Processing Centre ..…….………. Respondent Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosale, Jt. CIT–DR ITA no.90/Nag./2021 (Assessment Year : 2018–19) Jaika Vehicle Trade Pvt. Ltd. Jaika Buildi…

M/S. Ceinsys Tech Limited, Nagpur vs. Deputy Commissioner of Income Tax, CPC, Bengaluru

In the result, the aforesaid appeals of the assessee are allowed

ITA 43/NAG/2022[2017-18]Status: DisposedITAT Nagpur26 Apr 2022AY 2017-18

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA no.84/Nag./2021 (Assessment Year : 2019–20) M/s. Dhandhania Infotech Dhandhania House, East High Court Road …………… Appellant Near RBI Quarters, Civil Lines Nagpur 440 001 PAN – AAFHD0479R v/s Asstt. Director of Income Tax Centralized Processing Centre ..…….………. Respondent Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosale, Jt. CIT–DR ITA no.90/Nag./2021 (Assessment Year : 2018–19) Jaika Vehicle Trade Pvt. Ltd. Jaika Buildi…

Kamlesh Singh Thakur, Nagpur vs. ITO, Nagpur

In the result, the aforesaid appeals of the assessee are allowed

ITA 41/NAG/2022[2019-2020]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-2020

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA no.84/Nag./2021 (Assessment Year : 2019–20) M/s. Dhandhania Infotech Dhandhania House, East High Court Road …………… Appellant Near RBI Quarters, Civil Lines Nagpur 440 001 PAN – AAFHD0479R v/s Asstt. Director of Income Tax Centralized Processing Centre ..…….………. Respondent Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosale, Jt. CIT–DR ITA no.90/Nag./2021 (Assessment Year : 2018–19) Jaika Vehicle Trade Pvt. Ltd. Jaika Buildi…

Integrity Construction Pvt. Ltd., Nagpur vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the aforesaid appeals of the assessee are allowed

ITA 32/NAG/2022[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA no.84/Nag./2021 (Assessment Year : 2019–20) M/s. Dhandhania Infotech Dhandhania House, East High Court Road …………… Appellant Near RBI Quarters, Civil Lines Nagpur 440 001 PAN – AAFHD0479R v/s Asstt. Director of Income Tax Centralized Processing Centre ..…….………. Respondent Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosale, Jt. CIT–DR ITA no.90/Nag./2021 (Assessment Year : 2018–19) Jaika Vehicle Trade Pvt. Ltd. Jaika Buildi…

Supriya Packaging Pvt Ltd, Nagpur vs. Deputy Commissioner of Income Tax, Bangalore

In the result, the aforesaid appeals of the assessee are allowed

ITA 30/NAG/2022[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA no.84/Nag./2021 (Assessment Year : 2019–20) M/s. Dhandhania Infotech Dhandhania House, East High Court Road …………… Appellant Near RBI Quarters, Civil Lines Nagpur 440 001 PAN – AAFHD0479R v/s Asstt. Director of Income Tax Centralized Processing Centre ..…….………. Respondent Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosale, Jt. CIT–DR ITA no.90/Nag./2021 (Assessment Year : 2018–19) Jaika Vehicle Trade Pvt. Ltd. Jaika Buildi…

M/S Akay Udyog, Nagpur vs. Deputy Commissioner of Income Tax, Bengaluru

In the result, the aforesaid appeals of the assessee are allowed

ITA 27/NAG/2022[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA no.84/Nag./2021 (Assessment Year : 2019–20) M/s. Dhandhania Infotech Dhandhania House, East High Court Road …………… Appellant Near RBI Quarters, Civil Lines Nagpur 440 001 PAN – AAFHD0479R v/s Asstt. Director of Income Tax Centralized Processing Centre ..…….………. Respondent Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosale, Jt. CIT–DR ITA no.90/Nag./2021 (Assessment Year : 2018–19) Jaika Vehicle Trade Pvt. Ltd. Jaika Buildi…

Supriya Packaging Pvt Ltd, Nagpur vs. Asst. Director of Income Tax, CPC, Nagpur

In the result, the aforesaid appeals of the assessee are allowed

ITA 25/NAG/2022[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA no.84/Nag./2021 (Assessment Year : 2019–20) M/s. Dhandhania Infotech Dhandhania House, East High Court Road …………… Appellant Near RBI Quarters, Civil Lines Nagpur 440 001 PAN – AAFHD0479R v/s Asstt. Director of Income Tax Centralized Processing Centre ..…….………. Respondent Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosale, Jt. CIT–DR ITA no.90/Nag./2021 (Assessment Year : 2018–19) Jaika Vehicle Trade Pvt. Ltd. Jaika Buildi…

M/S. Kabra Engineering, Chandrapur vs. Deputy Commissioner of Income Tax, CPC, Banglore

In the result, the aforesaid appeals of the assessee are allowed

ITA 23/NAG/2022[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA no.84/Nag./2021 (Assessment Year : 2019–20) M/s. Dhandhania Infotech Dhandhania House, East High Court Road …………… Appellant Near RBI Quarters, Civil Lines Nagpur 440 001 PAN – AAFHD0479R v/s Asstt. Director of Income Tax Centralized Processing Centre ..…….………. Respondent Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosale, Jt. CIT–DR ITA no.90/Nag./2021 (Assessment Year : 2018–19) Jaika Vehicle Trade Pvt. Ltd. Jaika Buildi…

M/S. Kabra Engineering, Chandrapur vs. Deputy Commissioner of Income Tax, CPC, Banglore

In the result, the aforesaid appeals of the assessee are allowed

ITA 22/NAG/2022[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA no.84/Nag./2021 (Assessment Year : 2019–20) M/s. Dhandhania Infotech Dhandhania House, East High Court Road …………… Appellant Near RBI Quarters, Civil Lines Nagpur 440 001 PAN – AAFHD0479R v/s Asstt. Director of Income Tax Centralized Processing Centre ..…….………. Respondent Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosale, Jt. CIT–DR ITA no.90/Nag./2021 (Assessment Year : 2018–19) Jaika Vehicle Trade Pvt. Ltd. Jaika Buildi…

M/S. Forms, Nagpur vs. Deputy Commissioner of Income Tax, CPC, Bangaluru

In the result, the aforesaid appeals of the assessee are allowed

ITA 20/NAG/2022[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA no.84/Nag./2021 (Assessment Year : 2019–20) M/s. Dhandhania Infotech Dhandhania House, East High Court Road …………… Appellant Near RBI Quarters, Civil Lines Nagpur 440 001 PAN – AAFHD0479R v/s Asstt. Director of Income Tax Centralized Processing Centre ..…….………. Respondent Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosale, Jt. CIT–DR ITA no.90/Nag./2021 (Assessment Year : 2018–19) Jaika Vehicle Trade Pvt. Ltd. Jaika Buildi…

M/S R K Warehousing and Leasing, Nagpur vs. Deputy Commissioner of Income Tax, Banglore

In the result, the aforesaid appeals of the assessee are allowed

ITA 18/NAG/2022[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA no.84/Nag./2021 (Assessment Year : 2019–20) M/s. Dhandhania Infotech Dhandhania House, East High Court Road …………… Appellant Near RBI Quarters, Civil Lines Nagpur 440 001 PAN – AAFHD0479R v/s Asstt. Director of Income Tax Centralized Processing Centre ..…….………. Respondent Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosale, Jt. CIT–DR ITA no.90/Nag./2021 (Assessment Year : 2018–19) Jaika Vehicle Trade Pvt. Ltd. Jaika Buildi…

Pawansut Travels Pvt. Ltd, Nagpur vs. Assistant Director of Income Tax, CPC, Banglore

In the result, the aforesaid appeals of the assessee are allowed

ITA 17/NAG/2022[2019-20]Status: DisposedITAT Nagpur26 Apr 2022AY 2019-20

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA no.84/Nag./2021 (Assessment Year : 2019–20) M/s. Dhandhania Infotech Dhandhania House, East High Court Road …………… Appellant Near RBI Quarters, Civil Lines Nagpur 440 001 PAN – AAFHD0479R v/s Asstt. Director of Income Tax Centralized Processing Centre ..…….………. Respondent Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosale, Jt. CIT–DR ITA no.90/Nag./2021 (Assessment Year : 2018–19) Jaika Vehicle Trade Pvt. Ltd. Jaika Buildi…

Sadhna Sahakari Bank Ltd., Nagpur vs. Deputy Commissioner of Income Tax, Circle-2, Nagpur

In the result, the aforesaid appeals of the assessee are allowed

ITA 16/NAG/2022[2017-18]Status: DisposedITAT Nagpur26 Apr 2022AY 2017-18

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA no.84/Nag./2021 (Assessment Year : 2019–20) M/s. Dhandhania Infotech Dhandhania House, East High Court Road …………… Appellant Near RBI Quarters, Civil Lines Nagpur 440 001 PAN – AAFHD0479R v/s Asstt. Director of Income Tax Centralized Processing Centre ..…….………. Respondent Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosale, Jt. CIT–DR ITA no.90/Nag./2021 (Assessment Year : 2018–19) Jaika Vehicle Trade Pvt. Ltd. Jaika Buildi…

Shanti Arms Tech Pvt Ltd, Nagpur vs. Dy. Commissioner of Income Tax, Bengaluru

In the result, the aforesaid appeals of the assessee are allowed

ITA 15/NAG/2022[2018-19]Status: DisposedITAT Nagpur26 Apr 2022AY 2018-19

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Rajesh V. Loya, C.AFor Respondent: Shri Vitthal M. Bhosale, Jt. CIT–DR

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITA no.84/Nag./2021 (Assessment Year : 2019–20) M/s. Dhandhania Infotech Dhandhania House, East High Court Road …………… Appellant Near RBI Quarters, Civil Lines Nagpur 440 001 PAN – AAFHD0479R v/s Asstt. Director of Income Tax Centralized Processing Centre ..…….………. Respondent Bengaluru 560 500 Assessee by : Shri Rajesh V. Loya, C.A. Revenue by : Shri Vitthal M. Bhosale, Jt. CIT–DR ITA no.90/Nag./2021 (Assessment Year : 2018–19) Jaika Vehicle Trade Pvt. Ltd. Jaika Buildi…