“Section 141(1)(a)”

Section References (mined)Section 141Section 141(1)(a)6 judgments

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

ITA 243/LKW/2022[2020-21]Status: DisposedITAT Lucknow19 Aug 2025AY 2020-21

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Deepak Yadav, DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 36(1)(va)Section 43B

Assessing Officer in proceedings u/s 143(3) of the Act, it was natural that the demand raised on the same issue under section 141(1)(a) of the Act is required to be modified. We, therefore, direct the Assessing Officer to give effect to his own order

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

ITA 242/LKW/2022[2018-19]Status: DisposedITAT Lucknow19 Aug 2025AY 2018-19

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Rakesh Garg, AdvocateFor Respondent: Sh. Deepak Yadav, DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 154Section 250Section 36(1)(va)Section 43B

JCIT(IN-SITU), CIRCLE-1, PATNA, PATNA vs. TECHNOCULTURE BUILDING CENTRE PRIVATE LIMITED, PATNA

In the result, appeal of the Revenue is allowed for statistical purposes\nand Cross Objection filed by the assessee is dismissed

ITA 41/PAT/2025[2020-21]Status: DisposedITAT Patna03 Jun 2025AY 2020-21

Section 142(1)Section 250Section 36(1)(va)

Whether the Income-tax Appellate Tribunal erred in law and in facts in not\nappreciating that jurisdiction under section 141(1)(a) of the IT Act is limited in nature\nand when Different High Courts have taken different view on allowance of deduction\nunder Section 36(1)(va) read with

NEERAJ DADHICH,JAIPUR vs. ADIT, CPC, BANGALORE

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

ITA 1142/JPR/2024[2018-19]Status: DisposedITAT Jaipur10 Oct 2024AY 2018-19

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

For Appellant: Sh. Rajendra Sisodia, AdvFor Respondent: Sh. Gautam Singh Choudhary,JCIT-DR

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

would be departed from 8. Checkmate Services (P) Ltd. (supra) holds that the deductions can be claimed or adjustments can be made under section 141(1)(a)(iv) read with section 36(1)(va) only when the employer deposits the contributions in the employees accounts on or before

BERNHARD SCHULTE SHIP MANAGEMENT (INDIA) PRIVATE LIMITED,POWAI vs. ACIT, MUMBAI

ITA 1497/MUM/2024[2023-2024]Status: DisposedITAT Mumbai11 Sept 2024AY 2023-2024

Bench: Shri Narendra Kumar Billaiya, Hon’Ble & Shri Rahul Chaudhary, Hon’Ble

For Appellant: Shri Puthur Ramachandran VijayaraghavanFor Respondent: Shri Ashok Kumar Ambastha

Section 143(1)Section 143(1)(a)Section 143(3)Section 234BSection 43B

could be departed from 8. Checkmate Services (P.) Ltd (Supra)holds that the deductions can be claimed or adjustments can be made under section 141(1)(a)(iv), read with section 36(1)(va) only when the employer deposits the contributions in the employees accounts on or before

SANJIV PRAKASHAN,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is dismissed

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 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

supra) could be departed from.\n8.Checkmate Services (P.) Ltd. (Supra)holds that the deductions can\nbe claimed or adjustments can be made under section 141(1)(a)(iv), read\nwith section 36(1) (va) only when the employer deposits the\ncontributions in the employees' accounts on or before