RAGHU EXPORTS ( INDIA) PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

4. The only grievance of the assessee relates to the disallowance of Rs. 14,06,327/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139

MEDALLAY EXPORTS,JALANDHAR vs. ASSSTANT COMMISSIONER OF NCOME TAX CIRCLE-2, JALANDHAR

In the result, both the appeals of the assessees are allowed

4. The only grievance of the assessee relates to the disallowance of Rs. 14,06,327/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139

RAGHU EXPORTS ( INDIA ) PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSONER OF INCME TAX CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

4. The only grievance of the assessee relates to the disallowance of Rs. 14,06,327/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139

SHRIMATI SNEH LATA, DARBAR FEED MILLS,JALANDHAR vs. INCOME TAX OFFICER WARD-3(2), JALANDHAR

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Furnishing The Return Of Income Under Section 139(1) Of The Act. When The Matter Was Taken To The Ld. Cit(A) The Said Disallowance Was Sustained.

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 4

SHRI INDERJIT BAJAJ,JALANDHAR vs. DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

Bench: The Due Date Of Filing The Return Of Income; B) Amendment Made By Finance Act, 2021 In Section 36(Va) & Section 43B Is Not Retrospective But Is Prospective Applicable W.E.F. A.Y. 2021-22. 2. That The Ld. Cit(A) Erred In Confirming The Addition Of Rs. 48,99,708/- Made By The Ao Representing Delay In Remittance Of Employees Contribution Towards Provident Fund & Esi Disregarding The Various Decisions Of The Jurisdictional Hon'Ble Itat, Amritsar & Hon'Ble Punjab & Haryana High Court Relied Upon By The Assessee Which Are Binding On The Ld. Cit(A).

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 4

M/S P. RAM CHAND & COMPANY,JALANDHAR vs. DEPUTY/ ASSSISTANAT COMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

Bench: Due Date Of Filing Of Income Tax Return.

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 4

M/S JALANDHAR LEATHER ( INDIA) PRIVATE LIMITED,JALANDHAR vs. DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

Bench: Due Date Of Filing Of Income Tax Return.

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 4

M/S PARAS VALVES PRIVATE LIMITED,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE.II, JALANDHAR

In the result, both the appeals of the assessees are allowed

4. The only grievance of the assessee relates to the disallowance of Rs. 1,43,658/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139

SHRI SUMAN SHARMA PROP. M/S LAXMI ENTERPRISES,KAPUTHALA vs. ASST. CPC/ INCOME TAX OFFCIER WARD-2, KAPUTHALA

In the result, both the appeals of the assessees are allowed

4. The only grievance of the assessee relates to the disallowance of Rs. 1,43,658/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139

LAKSHMI HANDICRAFTS,JALANDHAR CITY vs. ASST. CPC / INCOME TAX OFFICER WARD-3 (4), JALANDHAR

In the result, both the appeals of the assessees are allowed

4. The only grievance of the assessee relates to the disallowance of Rs. 1,43,658/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139

GENESIS TROT ,JALANDHAR vs. INCOME TAX OFFICER WARD -1 (1) , JALANDHAR

In the result, both the appeals of the assessees are allowed

4. The only grievance of the assessee relates to the disallowance of Rs. 1,43,658/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139

M/S NAGORY INDIA ,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-II, JALANADHAR

In the result, both the appeals of the assessees are allowed

4. The only grievance of the assessee relates to the disallowance of Rs. 1,43,658/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139

M/S. S S FORGINGS,JALANDHAR vs. INCOME TAX OFFICER WARD -2 (4), JALANDHAR

In the result, both the appeals of the assessees are allowed

4. The only grievance of the assessee relates to the disallowance of Rs. 2,17,287/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139

PUNJ MOTORS PRIVATE LIMITED,JALANDHAR vs. CPC/INCOME TAX OFFICER WARD-3 (3), JALANDHAR

In the result, both the appeals of the assessees are allowed

4. The only grievance of the assessee relates to the disallowance of Rs. 2,17,287/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139

PUNJ MOTORS PRIVATE LIMITED,JALANDHAR vs. CPC/INCOME TAX OFFICER WARD-3 (3), JALANDHAR

In the result, both the appeals of the assessees are allowed

4. The only grievance of the assessee relates to the disallowance of Rs. 2,17,287/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139

M/S SHREE GANESH KNITTERS,AMRITSAR vs. ASSESSING OFFICER WARD -5 ( 5 ), AMRITSAR

In the result, both the appeals of the assessees are allowed

4. The only grievance of the assessee relates to the disallowance of Rs. 2,17,287/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139

VARIETY ENTERPRISES,JALANDHAR vs. DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

4. The only grievance of the assessee relates to the disallowance of Rs. 2,17,287/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139

M/S CEELA SPORTS ,JALANDHAR vs. DEPUTY/ ASSISTANT COMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

In the result, both the appeals of the assessees are allowed

4. The only grievance of the assessee relates to the disallowance of Rs. 2,17,287/- made by the A.O. on account of late payments towards EPF and ESI under section 36(1)(va) of the Income Tax Act, 1961 (for short the ‘Act’), however, before furnishing the return of income under section 139