Savleen Kaur v. Income-tax

199 ITD 437Income Tax Appellate Tribunal2023#17102 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 143(1)Section 143(3)Section 36(1)(va)Section 139(1)Section 234ASection 234BSection 234CSection 43B

Issues it is cited on

section 143(1)(a)section 36(1)(va)income-tax officersection 43bsection 234asection 43section 234section 37salaryscrutiny assessmentsection 139(1)section 143(1)

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

…The assessee another grievance is that the CPC is not empowered to disallow the same u/s 143(1) of the Act. This issue is also decided against the assessee in the case of Savleen Kaur vs. Income-tax officer [2023] 147 taxmann.com 402 (Delhi - Trib.)/[2023] 199 ITD 437 (Delhi - Trib.) [09-01-2023] where the coordinate bench of Delhi ITAT has held that disallowance u/s 143(1) of delayed payment of PF/ESIC is valid, as under: 10. In our understanding, the aforementioned binding observations of the Hon'ble Supreme Court cannot be brushed aside simply because the decision was rendered in the context where the ass…

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)

…O [supra]. The assessee quarrel is that the CPC is not empowered to disallow the same u/s 143(1) of the Act. This issue is also decided against the assessee in the case of Savleen Kaur vs. Income-tax officer [2023] 147 taxmann.com 402 (Delhi - Trib.)/[2023] 199 ITD 437 (Delhi - Trib.) [09-01-2023] where the coordinate bench of Delhi ITAT has held that disallowance u/s 143(1) of delayed payment of PF/ESIC is valid, as under: 10. In our understanding, the aforementioned binding observations of the Hon'ble Supreme Court cannot be brushed aside simply because the decision was rendered in the context where the asse…

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)

…O [supra]. The assessee quarrel is that the CPC is not empowered to disallow the same u/s 143(1) of the Act. This issue is also decided against the assessee in the case of Savleen Kaur vs. Income-tax officer [2023] 147 taxmann.com 402 (Delhi - Trib.)/[2023] 199 ITD 437 (Delhi - Trib.) [09-01-2023] where the coordinate bench of Delhi ITAT has held that disallowance u/s 143(1) of delayed payment of PF/ESIC is valid, as under: 10. In our understanding, the aforementioned binding observations of the Hon'ble Supreme Court cannot be brushed aside simply because the decision was rendered in the context where the asse…

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

…The assessee another grievance is that the CPC is not empowered to disallow the same u/s 143(1) of the Act. This issue is also decided against the assessee in the case of Savleen Kaur vs. Income-tax officer [2023] 147 taxmann.com 402 (Delhi - Trib.)/[2023] 199 ITD 437 (Delhi - Trib.) [09-01-2023] where the coordinate bench of Delhi ITAT has held that disallowance u/s 143(1) of delayed payment of PF/ESIC is valid, as under: 10. In our understanding, the aforementioned binding observations of the Hon'ble Supreme Court cannot be brushed aside simply because the decision was rendered in the context where the ass…

Savleen Kaur v. Income-tax (199 ITD 437) — Cited in 5 Judgments | BharatTax