Rohan Korgaonkar v. DCIT

159 Taxmann.com 321High Court2024#3466 most cited

What is Rohan Korgaonkar v. DCIT authority for?

The Bombay High Court holds that following the Supreme Court's decision in Checkmate Services, it is irrelevant whether a disallowance for delayed remittance of employee's contribution to welfare funds is made under Section 143(1) or Section 143(3) of the Income Tax Act.

35

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

Rohan Korgaonkar v. DCIT · Section 143(1) · Section 143(3) · Section 36(1)(va) · delayed remittance · employee's contribution · disallowance · Checkmate Services

Issues it is cited on

Judgments citing Rohan Korgaonkar v. DCIT

M/S VARSHA CONSTRUCTION,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), RAIPUR

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

ITA 5/RPR/2023[2019-20]Status: DisposedITAT Raipur22 Jan 2025AY 2019-20

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 5/Rpr/2023 (िनधा"रण वष" Assessment Year: 2019-20) M/S Varsha Construction, V The Assistant Commissioner Of Income Second Floor-25, 26, Millenium Plaza, S Tax, Circle-1(1), Central Revenue Raipur-492 001, Chhattisgarh Building, Civil Lines, Raipur, C.G.. Pan: Aaefv 8399 M (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee By : Mr. Sakshi Gopal Aggarwal, Ca राज" की ओर से /Revenue By : Smt. Tarannum Verma, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 21.01.2025 : 22.01.2025 घोषणा की तारीख/Date Of Pronouncement

For Appellant: Mr. Sakshi Gopal Aggarwal, CAFor Respondent: Smt. Tarannum Verma, Sr. DR
Section 139Section 143(1)Section 249(3)Section 36(1)Section 36(1)(va)Section 44A

…आयकर अपीलीय अिधकरण, रायपुर "ायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी रिवश सूद, "ाियक सद" एवं "ी अ"ण खोड़िपया, लेखा सद" के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं. / ITA No: 5/RPR/2023 (िनधा"रण वष" Assessment Year: 2019-20) M/s Varsha Construction, V The Assistant Commissioner of Income Second Floor-25, 26, Millenium Plaza, s Tax, Circle-1(1), Central Revenue Raipur-492 001, Chhattisgarh Building, Civil Lines, Raipur, C.G.. PAN: AAEFV 8399 M (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee by : Mr. Sakshi Gopal Aggarwal, CA राज…

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