How many judgments cite Savleen Kaur v. Income-tax?

11 judgments on BharatTax cite Savleen Kaur v. Income-tax (147 Taxmann.com 402), spanning 2023 to 2025.

Which sections of the Income Tax Act does Savleen Kaur v. Income-tax come up under?

It is most often cited in judgments turning on Section 143(1), Section 36(1)(va), Section 143(3), Section 139(1), Section 43B, Section 143(1)(a)(ii).

Savleen Kaur v. Income-tax

147 Taxmann.com 402High Court2023#9404 most cited

What is Savleen Kaur v. Income-tax authority for?

The Central Processing Centre (CPC) is empowered to disallow delayed payments of PF/ESIC under Section 143(1) of the Income Tax Act. This disallowance is valid even if the original assessment was framed under Section 143(3).

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2023 to 2025.

Also referred to as

Savleen Kaur v. Income-tax · Section 143(1) · Section 143(3) · Section 36(1)(va) · Section 43B · delayed payment PF ESIC · CPC disallowance · income tax assessment

Sections most often in play

Section 143(1)Section 36(1)(va)Section 143(3)Section 139(1)Section 43B Section 143(1)(a)(ii)Section 143(1)(a)(iv)Section 2(24)(x)

Issues it is cited on

section 40a(9)section 3(b)section 143(1)(a)(iv)section 36(1)(iv)assistant director section 10aa section 143(1)(a)section 2(24)(x)section 36(1)(va)section 10a section 2(24)section 43b

Judgments citing Savleen Kaur v. Income-tax

Security Printing and Mintingcorporation of India Ltd, New Delhi vs. ACIT, Circle 22(2), New Delhi

In the result, the appeal of the assessee in ITA No

ITA 1665/DEL/2023[2018-19]Status: DisposedITAT Delhi27 Oct 2025AY 2018-19

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Y.K. Meghan, CAFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 139(1)Section 143(1)Section 14ASection 234Section 40ASection 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘G’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 1665/DEL/2023 [A.Y. 2018-19] Security Printing and Minting Vs. The A.C.I.T. Corporation of India Ltd, Circle – 22(2) 16th Floor, Jawahar Vyapar Bhawan, Delhi Janpath, Connaught Place New Delhi PAN – AAJCS 6111J (Applicant) (Respondent) Assessee By : Shri Y.K. Meghan, CA Department By : Shri Mahesh Kumar, CIT-DR Date of Hearing : 04.08.2025 Date of Pronouncement : 27.10.2025 ORDER PER NAVEEN CHANDRA, A.M:- This appeal by the assessee is preferr…

Ganganager Vehicles Pvt. Ltd, Delhi vs. ITO, Ward-10(1), New Delhi

In the result, appeals of assessee in ITA Nos

ITA 991/DEL/2024[2021-22]Status: DisposedITAT Delhi15 Oct 2025AY 2021-22

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Pratap Gupta, CAFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE MS. MADHUMITA ROY, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 990/DEL/2024 [A.Y. 2020-21] ITA No. 991/DEL/2024 [A.Y. 2021-22] Ganganagar Vehicles Pvt Ltd Vs. The I.T.O BG-223, Sanjay Gandhi Transport Nagar Ward -10(1) G.T. Road, Delhi Delhi PAN – AAGCG 4590 C (Applicant) (Respondent) Assessee By : Shri Pratap Gupta, CA Department By : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 11.09.2025 Date of Pronouncement : 15.10.2025 ORDER PER NAVEEN CHANDRA, A.M:- Both the above captioned separate appeals b…

Ganganagar Vehicles Pvt. Ltd, Delhi vs. ITO, Ward-10(1), Delhi

In the result, appeals of assessee in ITA Nos

ITA 990/DEL/2024[2020-21]Status: DisposedITAT Delhi15 Oct 2025AY 2020-21

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Pratap Gupta, CAFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)

Pawan Kumar Sharma, New Delhi vs. Assistant Director of Income Tax, Banglore

In the result, appeal of the assessee in ITA No

ITA 2509/DEL/2025[2020-21]Status: DisposedITAT Delhi10 Oct 2025AY 2020-21

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: Shri Sumit Lalchandani, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR

Section 139(1)Section 143(1)Section 234ASection 36(1)Section 36(1)(va)Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI YOGESH KUMAR US, JUDICIAL MEMBER, AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 2509/DEL/2025 [A.Y. 2020-21] Shri Pawan Kumar Sharma Vs. The A.D.I.T E-44, Raja Puri Uttam Nagar Bengaluru New Delhi PAN: ABLPS 8051 M (Applicant) (Respondent) Assessee By : Shri Sumit Lalchandani, Adv Department By : Shri Rajesh Kumar Dhanesta, Sr. DR Date of Hearing : 25.09.2025 Date of Pronouncement : 10.10.2025 ORDER PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:- This appeal by the assessee is preferred against the order of the ld. CIT(A) date…

Hindustan Epc Co. Ltd, New Delhi vs. DCIT, Central Circle-20, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 1665/DEL/2022[2017-18]Status: DisposedITAT Delhi10 Feb 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Y.K. Meghan, CAFor Respondent: Shri Mahesh Kumar, CIT-DR

Section 139(1)Section 143(1)Section 14ASection 234Section 40ASection 43B

Sanjiv Prakashan, Jaipur vs. ACIT, Circle-1, Jaipur

ITA 9/JPR/2023[2020-2021]Status: DisposedITAT Jaipur09 Sept 2024AY 2020-2021

For Appellant: Sh. Anil Goyal, CAFor Respondent: Sh. Anoop Singh (Addl.CIT)

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B” JAIPUR BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 09/JPR/2023 निर्धारण वर्ष / Assessment Year : 2020-21 M/s Sanjiv Prakashan Dhamani Market, First Floor, Vs. Choura Rasta, Jaipur ACIT, Circle-01, Jaipur स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAHFS 6900 Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Anil Goyal, CA राजस्व की ओर से / Revenue by : Sh. Anoop Singh (Addl.CIT) सुनवाई की तारीख / Date of Hearing : 13/08/2024 उदघोषणा की तारीख / Date of Pronouncement: 09/09/20…

Guljeet Singh Saroya, Gurugram vs. ITO, Ward 1 (4), Gurugram

The appeal of the assessee is dismissed

ITA 1022/DEL/2023[2020-21]Status: DisposedITAT Delhi11 Jul 2024AY 2020-21

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2020-21

Section 143(1)Section 143(3)Section 154Section 2(24)Section 36(1)Section 37Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : B : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER Assessment Year: 2020-21 Vs ITO, Guljeet Singh Saroya, B8/504, 5th Floor, * Ward 1(4), The Heartsong, Sector 108, Gurugram. Gurugram, Haryana - 122 006. PAN: ADIPS9101M (Appellant) (Respondent) Assessee by Shri Hemant Jain, Advocate Revenue by Shri Vivek Kumar Upadhyaya, Sr.DR 22.05.2024 Date of Hearing Date of Pronounce f .06.2024 ORDER PER ANUBHAV SHARMA, JM: This appeal is preferred by the Assessee against the order dated 07.02.2023 of the Commissio…

Vpssr Facilities, Delhi vs. ITO, Ward-49(4), New Delhi

The appeal of the assessee is allowed for statistical purposes

ITA 3711/DEL/2023[2019-20]Status: DisposedITAT Delhi31 May 2024AY 2019-20

Bench: Cit(A) When Discussed The Same By Applying The Judgment Of Hon’Ble Supreme Court In Checkmate Services Pvt. Ltd. Vs. Cit-1, In Civil Appeal No.2833 Of 2016 & Ors.

Section 143Section 143(1)Section 2(24)Section 2(24)(x)Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI G. S. PANNU, VICE PRESIDENT AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER VPSSR Facilities Income Tax Officer 124, First Floor Vs. Ward-49(4) Jaina Tower-I New Delhi District Centre Janak Puri Delhi-110058 PAN-AAKFV8046K (Appellant) (Respondent) Assessee by Shri Manpreet Singh Kapoor, CA & Sh. Rajendra Singh Rathore, Adv. Department by Shri Amit Katoch, Sr. DR Date of Hearing 18/03/2024 Date of Pronouncement 31/05/2024 ORDER PER ANUBHAV SHARMA, JM: This appeal of the Assessee arises out of the order of the Learned Commissioner of Income…

Rajesh Motors (Cars) Private Limited, Jaipur vs. ITO WD 5(1), Jaipur

ITA 649/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Feb 2024AY 2018-19

For Appellant: Shri P.C. Godha CAFor Respondent: Shri Anoop Singh. Runi Pal, Addl. CIT

Section 143(1)Section 36(1)(va)

…आयकरअपीलीय अधिकरण, जयपुरन्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिकसदस्य एवंश्रीराठोडकमलेशजयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपील सं./ITA No. 649, 650/JP/2023 निर्धारणवर्ष / AssessmentYear : 2018-19 & 2019-20 Rajesh Motors (Cars) Private Ltd. बनाम The ITO A-1, Transport Nagar, Agra Road, Vs. Ward- 5 (1) Jaipur Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AABCS 9710 R अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकरअपील सं./ITA No. 651/JP/2023 निर्धारणवर्ष / AssessmentYear : 20…

Laxman Nainani, Kota vs. ACIT/DCIT, Central Circle, Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 21/JPR/2023[2019-20]Status: DisposedITAT Jaipur02 Jun 2023AY 2019-20

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Devang Gargieya, CAFor Respondent: Smt. Manisha Choudhary, Addl.CIT

Section 139Section 143(1)Section 143(1)(a)Section 234ASection 36(1)(va)Section 37(1)Section 43B

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR JhlanhixkslkbZ]U;kf;dlnL; ,oaJhjkBksMdeys'kt;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 21/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2019-20 Shri Laxman Nainani cuke The ACIT Vs. Prop: M/s. Nainani Medico Central Circle Rampura, Kota Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAGPH 9024 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Devang Gargieya, CA jktLo dh vksjls@Revenue by: Smt. Manisha C…

Dynasty Modular Furnitures Private Limited, Jaipur vs. DCIT Central Circle-1, Jaipur

In the result, all the three appeals of the assessee in ITA No

ITA 99/JPR/2023[2020-21]Status: DisposedITAT Jaipur01 May 2023AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Shri A.S. Nehra, Addl. CIT

Section 139(1)Section 143(1)Section 143(1)(a)Section 2Section 2(24)(x)Section 36(1)(va)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 99/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2020-21 cuke M/s. Dynasty Modular Furniture (P) Ltd The DCIT Vs. F-13, Malviya Industrrial Area Central Circle-1 Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCK 0035 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, CA jktLo dh vksj…