ESS ESS KAY ENGINEERING COMPAY PRIVATE LIMITED ,KAPURTHALA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4, JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.23/Asr/2023 Assessment Year: 2019-20 Ess Ess Kay Engineering Co. Vs. Nfac, Delhi/C/O Asstt. Pvt. Ltd. Factory Area, Commissioner Of Income Jalandhar. Tax Circle-4, Jalandhar. [Pan: Aaace5057G] (Respondent) (Appellant)

disallowed under section 43B or under section 36(l)(va); SLP dismissed" (v) That since the assessee appellant falls within the jurisdiction of the Hon'able Punjab & Haryana High Court, therefore, the decision of the jurisdictional High Court necessarily have to prevail even if there are contrary decisions/judgment of other High Court having a different opinion. I.T.A. Nos.23, 24&14/Asr/2023

M/S SPEEDWAYS RUBBER COMPANY ,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

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

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

KOCHAR INFOTECH LIMITERD,AMRITSAR vs. DEPUTY CXOMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

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

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

SHRI ASHOK KUMAR,AMRITSAR vs. INCOME TAX OFFICER WARD - 5 (1), AMRITSAR

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

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

KOCHAR SUNG UP ACRYLIC LIMITED,AMRITSAR vs. DEPUTY COMMIOSSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

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

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

SHRI AMARJEET AGGARWAL & COMPANY,BATHINDA vs. INCOME TAX OFFICER WARD -1 (1), BATHINDA

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

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

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

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

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

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

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

SHRI SATISH KUMAR,JALANDHAR vs. INCOME TAX FFICER WARD- 3 (3), JALANDHAR

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

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

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

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

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

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

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

M/S AMAR COACH BUILDERS ,JALANDHAR vs. ASSISTANT CMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

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

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

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

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

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

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

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

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

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

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

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

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

disallowed under Section 43B or under Section 36(1)(va) of the IT Act.” 16. The said decision has subsequently

M/S BELTEX RUBBER INDIA,JALANDHAR vs. INCOME TAX OFFICER WARD - 1 (1) , JALANDHAR

In the result, the appeal of the assessee bearing ITA 192/Asr/2022 is dismissed

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

16,169/- (+) Rs.71,818/-). Aggrieved assessee filed an appeal before the ld. CIT(A), and has taken the following grounds on basis of the explanation of section 36(1)(va) and 43B which was observed in retrospectively and request for application in legal way. The ld. CIT(A) upheld the order of the ld.AO. Aggrieved assessee filed an appeal before