Revenue. 15. In CIT v. Dharmendra Sharma

297 ITR 320High Court2008#1282 most cited

What is Revenue. 15. In CIT v. Dharmendra Sharma authority for?

Employees' contributions to provident fund or ESI, even if deposited after the due date specified under the respective Acts, are allowable as a deduction under section 36(1)(va) if paid before the due date for filing the return of income under section 139(1).

88

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2008 to 2025.

Also referred to as

CIT v. Dharmendra Sharma · 297 ITR 320 · section 36(1)(va) · section 43B · employees contribution provident fund · employees contribution ESI · due date for payment · deductibility of payments · Alom Extrusions · AIMIL · Delhi High Court

Sections most often in play

Section 139Section 143(3)Section 36(1)(va)Section 43BSection 2(24)(x)Section 143(1)Section 250

Issues it is cited on

specified fundsection 158besection 113section 92fclarificatory amendmentretrospective amendmentsection 158bbsection 2(24)(x)section 36(1)(va)section 43bsection 36(1)section 2(24)

Judgments citing Revenue. 15. In CIT v. Dharmendra Sharma

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

…held as under: “14. When we keep that proposition in mind and also take into consideration various judgments where Vinay Cement (supra) is applied and followed, it will not be possible to accept the contention of the Revenue. 15. In CIT v. Dharmendra Sharma, 297 ITR 320, this Court specifically dealt with this issue and relying upon the aforesaid judgment of the Guwahati High Court, as affirmed by the Supreme Court in Vinay Cement (supra), the appeal of the Revenue was dismissed. More detailed discussion is contained in another judgment of this Court in CIT v. P.M. Electronics Ltd. (ITA No. 475/2007 decided on 3…

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

…held as under: “14. When we keep that proposition in mind and also take into consideration various judgments where Vinay Cement (supra) is applied and followed, it will not be possible to accept the contention of the Revenue. 15. In CIT v. Dharmendra Sharma, 297 ITR 320, this Court specifically dealt with this issue and relying upon the aforesaid judgment of the Guwahati High Court, as affirmed by the Supreme Court in Vinay Cement (supra), the appeal of the Revenue was dismissed. More detailed discussion is contained in another judgment of this Court in CIT v. P.M. Electronics Ltd. (ITA No. 475/2007 decided on 3…

Manful Solutions, Delhi vs. Ward 54(4), Delhi

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

ITA 94/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Ravi, CAFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 2Section 36(1)Section 36(1)(va)Section 43B

…held as under: “14. When we keep that proposition in mind and also take into consideration various judgments where Vinay Cement (supra) is applied and followed, it will not be possible to accept the contention of the Revenue. 15. In CIT v. Dharmendra Sharma, 297 ITR 320, this Court specifically dealt with this issue and relying upon the aforesaid judgment of the Guwahati High Court, as affirmed by the Supreme Court in Vinay Cement (supra), the appeal of the Revenue was dismissed. More detailed discussion is contained in another judgment of this Court in CIT v. P.M. Electronics Ltd. (ITA No. 475/2007 decided on 3…

Dsd and Matwar Services Private Limited, New Delhi vs. Ward-7(4), Delhi

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

ITA 69/DEL/2022[2019-20]Status: DisposedITAT Delhi05 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: Shri Pranav Yadav, AdvocateFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…held as under: “14. When we keep that proposition in mind and also take into consideration various judgments where Vinay Cement (supra) is applied and followed, it will not be possible to accept the contention of the Revenue. 15. In CIT v. Dharmendra Sharma, 297 ITR 320, this Court specifically dealt with this issue and relying upon the aforesaid judgment of the Guwahati High Court, as affirmed by the Supreme Court in Vinay Cement (supra), the appeal of the Revenue was dismissed. More detailed discussion is contained in another judgment of this Court in CIT v. P.M. Electronics Ltd. (ITA No. 475/2007 decided on 3…

Dsd and Matwar Services Private Limited, New Delhi vs. Ward-7(4), Delhi

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

ITA 68/DEL/2022[2018-19]Status: DisposedITAT Delhi05 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Pranav Yadav, AdvocateFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…held as under: “14. When we keep that proposition in mind and also take into consideration various judgments where Vinay Cement (supra) is applied and followed, it will not be possible to accept the contention of the Revenue. 15. In CIT v. Dharmendra Sharma, 297 ITR 320, this Court specifically dealt with this issue and relying upon the aforesaid judgment of the Guwahati High Court, as affirmed by the Supreme Court in Vinay Cement (supra), the appeal of the Revenue was dismissed. More detailed discussion is contained in another judgment of this Court in CIT v. P.M. Electronics Ltd. (ITA No. 475/2007 decided on 3…

Flourtech Engineers P Ltd, Faridabad vs. Circle-1, Faridabad

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

ITA 67/DEL/2022[2018-19]Status: DisposedITAT Delhi04 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Vijay Singla, CAFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…held as under: “14. When we keep that proposition in mind and also take into consideration various judgments where Vinay Cement (supra) is applied and followed, it will not be possible to accept the contention of the Revenue. 15. In CIT v. Dharmendra Sharma, 297 ITR 320, this Court specifically dealt with this issue and relying upon the aforesaid judgment of the Guwahati High Court, as affirmed by the Supreme Court in Vinay Cement (supra), the appeal of the Revenue was dismissed. More detailed discussion is contained in another judgment of this Court in CIT v. P.M. Electronics Ltd. (ITA No. 475/2007 decided on 3…

Faariha Tyagi, Haryana vs. Ward 1(4), Gurgaon

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

ITA 51/DEL/2022[2019-20]Status: DisposedITAT Delhi04 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: Shri Manoj Garg, CAFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 2Section 36(1)Section 36(1)(va)Section 43B

…held as under: “14. When we keep that proposition in mind and also take into consideration various judgments where Vinay Cement (supra) is applied and followed, it will not be possible to accept the contention of the Revenue. 15. In CIT v. Dharmendra Sharma, 297 ITR 320, this Court specifically dealt with this issue and relying upon the aforesaid judgment of the Guwahati High Court, as affirmed by the Supreme Court in Vinay Cement (supra), the appeal of the Revenue was dismissed. More detailed discussion is contained in another judgment of this Court in CIT v. P.M. Electronics Ltd. (ITA No. 475/2007 decided on 3…

Rajesh Kumar, Faridabad vs. Ward 2(2), Faridabad

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

ITA 41/DEL/2022[2018-19]Status: DisposedITAT Delhi04 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Jitender Wadhva, CAFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…held as under: “14. When we keep that proposition in mind and also take into consideration various judgments where Vinay Cement (supra) is applied and followed, it will not be possible to accept the contention of the Revenue. 15. In CIT v. Dharmendra Sharma, 297 ITR 320, this Court specifically dealt with this issue and relying upon the aforesaid judgment of the Guwahati High Court, as affirmed by the Supreme Court in Vinay Cement (supra), the appeal of the Revenue was dismissed. More detailed discussion is contained in another judgment of this Court in CIT v. P.M. Electronics Ltd. (ITA No. 475/2007 decided on 3…

Connect International Pvt. Ltd., Delhi vs. ITO Ward 6(3), Delhi

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

ITA 30/DEL/2022[2019-20]Status: DisposedITAT Delhi04 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: Shri Malav Goswami, AdvocateFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…held as under: “14. When we keep that proposition in mind and also take into consideration various judgments where Vinay Cement (supra) is applied and followed, it will not be possible to accept the contention of the Revenue. 15. In CIT v. Dharmendra Sharma, 297 ITR 320, this Court specifically dealt with this issue and relying upon the aforesaid judgment of the Guwahati High Court, as affirmed by the Supreme Court in Vinay Cement (supra), the appeal of the Revenue was dismissed. More detailed discussion is contained in another judgment of this Court in CIT v. P.M. Electronics Ltd. (ITA No. 475/2007 decided on 3…

Connect International Pvt. Ltd., Delhi vs. ITO Ward 6(3), Delhi

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

ITA 29/DEL/2022[2018-19]Status: DisposedITAT Delhi04 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Malav Goswami, AdvocateFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…held as under: “14. When we keep that proposition in mind and also take into consideration various judgments where Vinay Cement (supra) is applied and followed, it will not be possible to accept the contention of the Revenue. 15. In CIT v. Dharmendra Sharma, 297 ITR 320, this Court specifically dealt with this issue and relying upon the aforesaid judgment of the Guwahati High Court, as affirmed by the Supreme Court in Vinay Cement (supra), the appeal of the Revenue was dismissed. More detailed discussion is contained in another judgment of this Court in CIT v. P.M. Electronics Ltd. (ITA No. 475/2007 decided on 3…

Multi Max Engineering Work Pvt. Ltd., Delhi vs. Circle 17(2), Delhi

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

ITA 1/DEL/2022[2019-20]Status: PendingITAT Delhi04 Apr 2022AY 2019-20

Bench: Shri Amit Shukla

For Appellant: Shri Rohit Aggarwal, CAFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 36(1)Section 36(1)(va)Section 43B

…held as under: “14. When we keep that proposition in mind and also take into consideration various judgments where Vinay Cement (supra) is applied and followed, it will not be possible to accept the contention of the Revenue. 15. In CIT v. Dharmendra Sharma, 297 ITR 320, this Court specifically dealt with this issue and relying upon the aforesaid judgment of the Guwahati High Court, as affirmed by the Supreme Court in Vinay Cement (supra), the appeal of the Revenue was dismissed. More detailed discussion is contained in another judgment of this Court in CIT v. P.M. Electronics Ltd. (ITA No. 475/2007 decided on 3…

M/S Balaji Aluminium Alloys Private Limited, Faridabad vs. DCIT CPC, Bengaluru

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

ITA 1190/DEL/2021[2018-19]Status: DisposedITAT Delhi04 Apr 2022AY 2018-19

Bench: Shri Amit Shukla

For Appellant: Shri Jitender Jindal, CAFor Respondent: Ms. Radha Katyal Narang, Senior DR
Section 139(1)Section 143(1)Section 2Section 36(1)Section 36(1)(va)Section 43B

…held as under: “14. When we keep that proposition in mind and also take into consideration various judgments where Vinay Cement (supra) is applied and followed, it will not be possible to accept the contention of the Revenue. 15. In CIT v. Dharmendra Sharma, 297 ITR 320, this Court specifically dealt with this issue and relying upon the aforesaid judgment of the Guwahati High Court, as affirmed by the Supreme Court in Vinay Cement (supra), the appeal of the Revenue was dismissed. More detailed discussion is contained in another judgment of this Court in CIT v. P.M. Electronics Ltd. (ITA No. 475/2007 decided on 3…

Medopharmprivate Ltd, Chennai vs. ACIT, CPC, Bangalore

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

ITA 54/CHNY/2022[2018-19]Status: DisposedITAT Chennai29 Mar 2022AY 2018-19

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. No.54/Chny/2022 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Medopharm Private Ltd., The Assistant Commissioner Of 25, Puliyur 2Nd Main Road, Trustpuram, Vs. Income Tax, Cpc, Kodambakkam, Chennai 600 024. Bengaluru 560 500. [Pan:Aadcm9459R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri M. Karunakaran, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 21.03.2022 घोषणा की तारीख /Date Of Pronouncement : 29.03.2022 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 15.12.2021 Relevant To The Assessment Year 2018-19. 2. Brief Facts Of The Case Are That The Assessee Filed Its Return Of Income For The Assessment Year 2018-19 On 22.10.2018 Admitting Nil Income. The Cpc, Bengaluru Has Completed The Assessment Under 2

For Appellant: Shri M. Karunakaran, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 139(1)Section 143(1)Section 36(1)(va)Section 43BSection 44A

…we keep that proposition in mind and also take into consideration various judgments where Vinay Cement (supra) is applied and followed, it will not be possible to accept the contention of the Revenue. 5 I.T.A. No. 54/Chny/22 15. In CIT v. Dharmendra Sharma, 297 ITR 320, this Court specifically dealt with this issue and relying upon the aforesaid judgment of the Guwahati High Court, as affirmed by the Supreme Court in Vinay Cement (supra), the appeal of the Revenue was dismissed. More detailed discussion is contained in another judgment of this Court in CIT v. P.M. Electronics Ltd. (ITA No. 475/2007 decided on 3…

The Etikoppaka Coop Agricultural Industrial Society Limited, Visakhapatnam vs. Assistant Commissioner of Income Tax, Circle 2(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 260/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam08 Mar 2022AY 2017-18

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Shri Sankar Pandi, Sr.DR
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 36(1)(va)

…19 as under:- “14. When we keep that proposition in mind and also take into consideration various judgments where Vinay Cement (supra) is applied and followed, it will not be possible to accept the contention of the Revenue. 15. In CIT v. Dharmendra Sharma, 297 ITR 320, this Court specifically dealt with this issue and relying upon the aforesaid judgment of the Guwahati High Court, as affirmed by the Supreme Court in Vinay Cement (supra), the appeal of the Revenue was dismissed. More detailed discussion is contained in another judgment of this Court in CIT v. P.M. Electronics Ltd. (ITA No. 475/2007 decided on 3…

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

…serves to be sustained as it is no longer res integra in view of the decision of the Supreme Court in the case 19 of CIT v. Vinay Cement Ltd. 213 ITR 268 which has been followed by a Division Bench of this Court in the case of CIT v. Dharmendra Sharma [2008] 297 ITR 320. 8. Despite the aforesaid judgments, the learned counsel for the Tribunal has contended that in view of the judgment of the Division Bench of the Madras High Court in the case of CIT v. Synergy Financial Exchange Ltd. [2007] 288 ITR 366 and that of the Division Bench of the Bombay High Court in the case of CIT v. Pamwi Tissues Ltd. [2008] Taxindi…

DCIT Circle-2 (1)(2), Mumbai vs. M/S Foods and Inns Ltd., Mumbai

In the result, appeals filed by the Revenue are dismissed and cross objections filed by the assessee is allowed for statistical purpose

ITA 6862/MUM/2019[2015-16]Status: DisposedITAT Mumbai21 Feb 2022AY 2015-16

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

For Appellant: Shri Nitin KulkarniFor Respondent: Shri Achal Sharma
Section 14ASection 40Section 43(5)

…referred to several case laws as under: (i) CIT v, AIMIL Ltd. (Delhi High Court) 312 ITR 508 CO NOs.132, 133 & 135/MUM/2021 M/s. Food and Inns Ltd., (ii) Vinay Cements 213 CTR 268 (SC) (iii) Alom Extrusions Ltd. (2009) 309 ITR 306 (SC) (iv) Dharmendra Sharma 297 ITR 320 (Del.) (v) P.M. Electronics Ltd. 313 ITR 161 (Del.) (vi) CIT v. Hindustan Organics Chemicals Ltd. 366 ITR 1 (Bom.) (vii) CIT v. Bank of Rajasthan Ltd. 233 ITR 530 (Bom.) (viii) CIT v. Magus Customers Dialog Pvt.Ltd. 371 ITR 244 (Kar) 7.2 Considering the above, the learned CIT(A) deleted the addition. 7.3. Against the above order, the Revenue is i…

Dy CIT Circle-2 (1)(2), Mumbai vs. M/S Foods and Inns Ltd., Mumbai

In the result, appeals filed by the Revenue are dismissed and cross objections filed by the assessee is allowed for statistical purpose

ITA 6860/MUM/2019[2014-15]Status: DisposedITAT Mumbai21 Feb 2022AY 2014-15

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

For Appellant: Shri Nitin KulkarniFor Respondent: Shri Achal Sharma
Section 14ASection 40Section 43(5)

…referred to several case laws as under: (i) CIT v, AIMIL Ltd. (Delhi High Court) 312 ITR 508 CO NOs.132, 133 & 135/MUM/2021 M/s. Food and Inns Ltd., (ii) Vinay Cements 213 CTR 268 (SC) (iii) Alom Extrusions Ltd. (2009) 309 ITR 306 (SC) (iv) Dharmendra Sharma 297 ITR 320 (Del.) (v) P.M. Electronics Ltd. 313 ITR 161 (Del.) (vi) CIT v. Hindustan Organics Chemicals Ltd. 366 ITR 1 (Bom.) (vii) CIT v. Bank of Rajasthan Ltd. 233 ITR 530 (Bom.) (viii) CIT v. Magus Customers Dialog Pvt.Ltd. 371 ITR 244 (Kar) 7.2 Considering the above, the learned CIT(A) deleted the addition. 7.3. Against the above order, the Revenue is i…

Dy CIT Circle-2 (1)(2), Mumbai vs. M/S Foods and Inns Ltd., Mumbai

In the result, appeals filed by the Revenue are dismissed and cross objections filed by the assessee is allowed for statistical purpose

ITA 6859/MUM/2019[2013-14]Status: DisposedITAT Mumbai21 Feb 2022AY 2013-14

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

For Appellant: Shri Nitin KulkarniFor Respondent: Shri Achal Sharma
Section 14ASection 40Section 43(5)

…referred to several case laws as under: (i) CIT v, AIMIL Ltd. (Delhi High Court) 312 ITR 508 CO NOs.132, 133 & 135/MUM/2021 M/s. Food and Inns Ltd., (ii) Vinay Cements 213 CTR 268 (SC) (iii) Alom Extrusions Ltd. (2009) 309 ITR 306 (SC) (iv) Dharmendra Sharma 297 ITR 320 (Del.) (v) P.M. Electronics Ltd. 313 ITR 161 (Del.) (vi) CIT v. Hindustan Organics Chemicals Ltd. 366 ITR 1 (Bom.) (vii) CIT v. Bank of Rajasthan Ltd. 233 ITR 530 (Bom.) (viii) CIT v. Magus Customers Dialog Pvt.Ltd. 371 ITR 244 (Kar) 7.2 Considering the above, the learned CIT(A) deleted the addition. 7.3. Against the above order, the Revenue is i…

Pragati Fashions P. Ltd., Mumbai vs. Dycti (CPC), Bangalore

In the result, assessee’s appeal is allowed

ITA 569/MUM/2021[2018-19]Status: DisposedITAT Mumbai16 Feb 2022AY 2018-19

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalepragati Fashions P Ltd., Vs. Dycti (Cpc) F.P.No. 455, Shree 1 St Floor, Prestige Sadguru Heights, Alpha, Bhavani Shankar Road, Beratenagrahara, Dadar (W) Hosur Road, Uttahalli Mumbai-400028. Hobli,Bangalore- 560100 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccp1730H Appellant .. Respondent Appellant By : Shri. Girish Dave.Sr.Counsel Respondent By : Shri. S.G. Menon.Sr. Dr Date Of Hearing 07.02.2022 Date Of Pronouncement 21.02.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: Shri. Girish Dave.Sr.CounselFor Respondent: Shri. S.G. Menon.Sr. DR
Section 143(1)Section 143(3)Section 36(1)(va)Section 43B

…to 19 as under:- 14. When we keep that proposition in mind and also take into consideration various judgments where Vinay Cement (supra) is applied and followed, it will not be possible to accept the contention of the Revenue. 15. In CIT v. Dharmendra Sharma, 297 ITR 320, this Court specifically dealt with this issue and relying upon the aforesaid judgment of the Guwahati High Court, as affirmed by the Supreme Court in Vinay Cement (supra), the appeal of the Revenue was dismissed. More detailed discussion is contained in another judgment of this Court in CIT v. P.M. Electronics Ltd. (ITA No. 475/2007 decided on 3…

Franch Express Courier Pvt Ltd, Chennai vs. The CIT(A), NFAC, Delhi

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

ITA 523/CHNY/2021[2019-20]Status: DisposedITAT Chennai10 Feb 2022AY 2019-20

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.523/Chny/2021 िनधा"रण वष"/Assessment Year: 2019-20 M/S. Franch Express Courier Pvt. Ltd., The Assistant Director Of No. 199, Hariyan Street, C-Pallavaram, Vs. Income Tax, Cpc, Chennai 600 043. Bengaluru 560 500. [Pan:Aadcf3624P] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. Vandana Vyas, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 31.01.2022 घोषणा की तारीख /Date Of Pronouncement : 10.02.2022 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 28.09.2021 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 On 30.10.2019 Declaring A Total Income Of ₹.39,17,200/-. The Cpc, Bengaluru Has Completed The 2

For Appellant: Ms. Vandana Vyas, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 139(1)Section 143(1)Section 36(1)(va)Section 43BSection 44A

…e keep that proposition in mind and also take into consideration various judgments where Vinay Cement (supra) is applied and followed, it will not be possible to accept the contention of the Revenue. 5 I.T.A. No. 523/Chny/21 15. In CIT v. Dharmendra Sharma, 297 ITR 320, this Court specifically dealt with this issue and relying upon the aforesaid judgment of the Guwahati High Court, as affirmed by the Supreme Court in Vinay Cement (supra), the appeal of the Revenue was dismissed. More detailed discussion is contained in another judgment of this Court in CIT v. P.M. Electronics Ltd. (ITA No. 475/2007 decided on 3…