J.M.C PLYWOOD,GORAYA vs. INCOME TAX OFFICER WARD-3, PHAGWARA

In the result, the disallowances confirmed by the NFAC/CIT(A) related to ITA No

Bench: Sh. N. K. Saini & Sh. Anikesh Banerjee

Section 2(24)(x) of the Income Tax Act, 1961 [hereinafter referred to as the Act] when the payments were made before filing of return u/s 139(1) of the Act. 5. Facts of the case, in brief are that the AO disallowed

VAAHO AGENCIES PRIVATE LIMITED ,AMRITSAR vs. INCOME TAX OFFICER WARD -1 ( 1 ) , AMRITSAR

In the result, the appeal of the assessee related all grounds of ITA No

Bench: Dr. M. L. Meenash. Anikesh Banerjee

Section 2(24)(x) of the Income Tax Act, 1961 [hereinafter referred to as the Act] when the payments were made before filing of return u/s 139(1) of the Act. 5. Brief fact of the case is that the ld. AO disallowed

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

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5

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

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5

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

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5

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

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5

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

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

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5

M/S GLOBE AUTO ARTS REGD.,JALANDHAR vs. INCOME TAX OFFICER WARD- III (4), JALANDHAR

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

5 to section 43B of the Act inserted by Finance Act 2021 w.e.f 01.04.2021 i.e. A.Y. 2021-22 are clarificatory in nature and have retrospective application. 4. That the Appellant requests for leave to add or amend the grounds of appeal before the appeal is heard or disposed off. 8. The only grievance of the assessee relates to the disallowance

M/S GLOBE AUTO PARTS REGD.,JALANDHAR vs. INCOME TAX OFFICER WARD-III, JALANDHAR

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

5 to section 43B of the Act inserted by Finance Act 2021 w.e.f 01.04.2021 i.e. A.Y. 2021-22 are clarificatory in nature and have retrospective application. 4. That the Appellant requests for leave to add or amend the grounds of appeal before the appeal is heard or disposed off. 8. The only grievance of the assessee relates to the disallowance

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

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

Bench: 03.10.2021. 2. That Necessary Fees Was Deposited Well Before Time I.E. 29.09.2021. 3. That Appeal Was Sent To Income Tax Appellate Tribunal, Amritsar On 30.09.2021 Through Courier Well Before Due Of Date Of Filing Of Appeal. It Was Expected That Courier Will Reach Itat Office Well Before Due Date. However, On Receipt Of Letter, We Have Come To Know That There Is Delay Of 2 Days In Filing Of Appeal. 4. That We Are Enclosing Herewith Copy Of Receipt Of Courier & Track Record In Support Of The Fact That Courier Sent On 30.09.2021 Was Delivered In The Office Of Itat On 05.10.2021 Resulting In Delay Of 2 Days. 5. That Delay In Filing Of Appeal Has Happened Because Of Reasons Beyond Control Of Assessee. Delay In Filing Of Appeal Is Not Intentional.

5 to section 43B of the Act inserted by Finance Act 2021 w.e.f 01.04.2021 i.e. A.Y. 2021-22 are clarificatory in nature and have retrospective application. 4. That the Appellant requests for leave to add or amend the grounds of appeal before the appeal is heard or disposed off. 7. The only grievance of the assessee relates to the disallowance

SHRI PARAMJIT SINGH SANDHU PROP. M/S MANIKARAN BUILDERS,AMRITSAR vs. DY.CPC/ DY COMMISSIONER OF INCOME TAXCIRCLE-1, AMRITSAR

In the result, all the appeals of the assessees is allowed in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

disallowance of Rs.50,228/- 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 although, before furnishing the return of income under section 139(1) of the Act. 4. At the time of hearing, the ld. AR submitted that the assessee deposited employee’s contribution

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

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

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5

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

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5

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

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5

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

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

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5

TALBRO INTERNATIONAL,JALANDHAR vs. INCOME TAX OFFICER WARD - 4 ( 1 ), JALANDHAR

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

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5

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

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5

M/S DIAMOND RED TANNERIES,KAPURTHALA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

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

section 139(1) of the Act. When the matter was taken to the Ld. CIT(A) the said disallowance was sustained. 5