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

Sequel Motors Pvt. Ltd, Nagpur vs. Assistant Commissioner of Income Tax, Circle-2, Nagpur

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

ITA 144/NAG/2021[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…

Herd Medical Foundation Pvt. Ltd., Nagpur vs. Income Tax Officers, Ward-4(2), Nagpur

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

ITA 139/NAG/2021[F.Y.2017-18]Status: DisposedITAT Nagpur26 Apr 2022

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…

Herd Medical Foundation Pvt Ltd, Nagpur vs. Income Tax Officer, Income Tax

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

ITA 138/NAG/2021[201/-18]Status: DisposedITAT Nagpur26 Apr 2022

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. Mini Iron and Steel Pvt. Ltd., Nagpur vs. Deputy Commissioner of Income Tax, Circel-3, Nagpur

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

ITA 131/NAG/2021[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…

Pradeep Kundu, Nagpur vs. Assistant Director of Income Tax, CPC, Banglore

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

ITA 123/NAG/2021[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…

Pradeep Kundu, Nagpur vs. Deputy Commissioner of Income Tax, CPC, Banglore

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

ITA 122/NAG/2021[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…

Premchand Kanhaiyalal Thakur, Amravati vs. DCIT, CPC, Bengaluru

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

ITA 110/NAG/2021[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…

Jaika Vehicle Trade Private Limited, Jaika Building vs. Asstt. Director of Income Tax, Centralized Processing Centre

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

ITA 104/NAG/2021[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…

Jaika Vehicle Trade Pvt. Ltd., Nagpur vs. DCIT, Circle-2, Nagpur

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

ITA 103/NAG/2021[2014-15]Status: DisposedITAT Nagpur26 Apr 2022AY 2014-15

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…

Shamlax Metachem Private Limited, Nagpur vs. Dy. Commissioner of Income Tax, Bangalore

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

ITA 100/NAG/2021[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…

Mohammed Mujeeb, Delhi vs. Ward-69(4), Delhi

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

ITA 393/DEL/2022[2019-20]Status: DisposedITAT Delhi21 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Om Prakash, Senior DR
Section 139(1)Section 143(1)Section 2Section 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.393/Del./2022 (ASSESSMENT YEAR : 2019-20) Mohammed Mujeeb, vs. Ward 69 (4), 1504, Sanchar Vihar Apartments, Civic Centre, Delhi. Sector 4, Plot 15, Dwarka, New Delhi – 110 078. (PAN : AGHPM9964E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Hemant Jain, Advocate REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 21.04.2022 Date of Order : 21.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appeal Centre (…

Mohammed Mujeeb, Delhi vs. Ward-66(4), Delhi

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

ITA 392/DEL/2022[2018-19]Status: DisposedITAT Delhi21 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Om Prakash, Senior DR
Section 139(1)Section 143(1)Section 2Section 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.392/Del./2022 (ASSESSMENT YEAR : 2018-19) Mohammed Mujeeb, vs. Ward 66 (4), 1504, Sanchar Vihar Apartments, Civic Centre, Delhi. Sector 4, Plot 15, Dwarka, New Delhi – 110 078. (PAN : AGHPM9964E) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Hemant Jain, Advocate REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 21.04.2022 Date of Order : 21.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appeal Centre (…

Bmk Business Hotels & Resorts Pvt Ltd, New Delhi vs. ADIT CPC, Bangalore

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

ITA 1752/DEL/2020[2018-19]Status: DisposedITAT Delhi21 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Manish Malik, AdvocateFor 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.1752/Del./2020 (ASSESSMENT YEAR : 2018-19) BMK Business Hotels & Resorts Pvt. Ltd., vs. ADIT, CPC, B – 3, Part – 1, GK Enclave, Bangalore. New Delhi – 110 048. (PAN : AAACB4425D) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Manish Malik, Advocate REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 21.04.2022 Date of Order : 21.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the ld. CIT (Appeals)-2, New Delhi for the Assessment…

Kailash Hospital & Meternity, Uttarpradesh vs. Ward 1(1)(3), Uttarpardesh

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

ITA 335/DEL/2022[2019-20]Status: DisposedITAT Delhi19 Apr 2022AY 2019-20

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.335/Del./2022 (ASSESSMENT YEAR : 2019-20) Kailash Hospital & Maternity Home, vs. Ward 1 (1)(3), Baghpat Road, Near Baghpat Stand, Uttar Pradesh. Meerut – 250 001 (Uttar Pradesh). (PAN : AAFFK5590A) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 19.04.2022 Date of Order : 19.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appeal Centre (NFAC), Delhi for th…

Narang Scientific Works, C-255 vs. Income Tax Officer, Civic Centre

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

ITA 326/DEL/2022[2019-2020]Status: DisposedITAT Delhi19 Apr 2022AY 2019-2020

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.326/Del./2022 (ASSESSMENT YEAR : 2019-20) Narang Scientific Works, vs. ITO, Ward 49 (1), C-255, Mayapuri Industrial Area Phase 2, Civic Centre, New Delhi – 110 064. New Delhi. (PAN : AAMFN7515R) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 19.04.2022 Date of Order : 19.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appeal Centre (NFAC), Delhi for the A…

Mohan Services, Haryana vs. Income Tax Officer, Circle 2(1), Gurgaon

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

ITA 321/DEL/2022[2017-18]Status: DisposedITAT Delhi18 Apr 2022AY 2017-18

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri Om Prakash, Senior DR
Section 139(1)Section 143(1)Section 2Section 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.321/Del./2022 (ASSESSMENT YEAR : 2017-18) Mohan Services, vs. ITO, Circle 2 (1), SCO 27, Lambardar Market, Gurgaon. 1st Floor, Village Ullawas, Sector 62, Near Indra Eye Hospital, Gurgaon – 122 001 (Haryana). (PAN : AAYFM6715E) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 18.04.2022 Date of Order : 18.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appe…

Surender Gahlot, Haryana vs. Ward 4(3), Haryana

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

ITA 287/DEL/2022[2019-20]Status: DisposedITAT Delhi18 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: NoneFor Respondent: Shri Om Prakash, Senior DR
Section 139(1)Section 143(1)Section 2Section 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.287/Del./2022 (ASSESSMENT YEAR : 2019-20) Surender Gahlot, vs. Ward 4 (3), 710, Janprathinidi Apartment, Haryana. Block-5, DLF Phase IV, Sector 28, Gurgaon – 122 002 (Haryana). (PAN : AGTPK2780N) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 18.04.2022 Date of Order : 18.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the National Faceless Appeal Centre (NFAC), Delhi for the…

Jaman Lal, New Delhi vs. ITO Ward - 62(2), New Delhi

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

ITA 1679/DEL/2020[2018-19]Status: DisposedITAT Delhi18 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.1679/Del./2020 (ASSESSMENT YEAR : 2018-19) Jaman Lal, vs. ITO, Ward 62 (2), RZ – 296C, M Block, New Delhi. Palam Colony, Raj Nagar, Part II, New Delhi – 110 045. (PAN : AABPL4559J) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Om Prakash, Senior DR Date of Hearing : 18.04.2022 Date of Order : 18.04.2022 O R D E R The aforesaid appeal has been filed by the assessee against the impugned order passed by the CIT (Appeals)-20, Delhi for the Assessment Year 2018-19 vide order dat…

Purusottama Estates and Resorts Private Limited, Puri vs. DCIT, CPC, Bangalore

In the result, all the appeals of the assessees are allowed

ITA 99/CTK/2021[2019-20]Status: DisposedITAT Cuttack06 Apr 2022AY 2019-20

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

For Appellant: Shri A.K.Sabat, CAFor Respondent: Shri Manoj Kumar Goutam, CIT-DR
Section 1(2)(a)Section 139(1)Section 143(3)Section 2Section 36Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री अरुण खोड़पऩया, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपीऱ सं./ITA No.95 & 99/CTK/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates and Vs DCIT, CPC, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 PAN No. : AABCP 8924 A AND आयकर अपीऱ सं./ITA No.97 & 98/CTK/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs DCIT, CPC, Bangalore Plot…

Lalchnd Resort Private Limited, Bhubaneswar vs. DCIT, CPC, Bangalore

In the result, all the appeals of the assessees are allowed

ITA 98/CTK/2021[2018-19]Status: DisposedITAT Cuttack06 Apr 2022AY 2018-19

Bench: Shri Chandra Mohan Garg, Jm & Shri Arun Khodpia, Am आयकर अपीऱ सं./Ita No.95 & 99/Ctk/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates & Vs Dcit, Cpc, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 Pan No. : Aabcp 8924 A & आयकर अपीऱ सं./Ita No.97 & 98/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs Dcit, Cpc, Bangalore Plot No.6, Hotel New Marion, Janpath, Bhubaneswar Pan No. : Aaacl 7289 H & आयकर अपीऱ सं./Ita No.108 & 109/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Jewellers Private Limited Vs Dcit, Cpc, Bangalore 4Th Floor, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaacl 2556 P & आयकर अपीऱ सं./Ita No.110, 111 & 112/Ctk/2021 (नििाारण वषा / Assessment Year :2017-2018 To 2019-2020) Lalchnd Gem & Jeweller Vs Dcit, Cpc, Bangalore Private Limited, 1, Lalchand Market Complex, Station Square, Bhubaneswar Pan No. : Aaccl 9025 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By : Shri A.K.Sabat, Ca राजस्व की ओर से /Revenue By : Shri Manoj Kumar Goutam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 10/03/2022 घोषणा की तारीख/Date Of Pronouncement : 06/04/2022

For Appellant: Shri A.K.Sabat, CAFor Respondent: Shri Manoj Kumar Goutam, CIT-DR
Section 1(2)(a)Section 139(1)Section 143(3)Section 2Section 36Section 43B

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री अरुण खोड़पऩया, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM & SHRI ARUN KHODPIA, AM आयकर अपीऱ सं./ITA No.95 & 99/CTK/2021 (नििाारण वषा / Assessment Year :2018-2019 & 2019-2020) Purusottama Estates and Vs DCIT, CPC, Bangalore Resorts Private Limited, Sri Nahar, Grand Road, Puri-752001 PAN No. : AABCP 8924 A AND आयकर अपीऱ सं./ITA No.97 & 98/CTK/2021 (नििाारण वषा / Assessment Year :2017-2018 & 2018-2019) Lalchnd Resort Private Limited, Vs DCIT, CPC, Bangalore Plot…