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107 results for “disallowance”+ Section 43Bclear

Sorted by relevance

Delhi1,708 Mumbai1,488 Kolkata803 Bangalore618 Chennai599 Pune492 Jaipur358 Ahmedabad320 Hyderabad276 Chandigarh193 Raipur158 Visakhapatnam141 Indore139 Cuttack119 Amritsar107 Surat107 Nagpur99 Lucknow91 Cochin87 Agra72 Jodhpur51 Guwahati49 Rajkot35 Jabalpur31 Karnataka26 Ranchi23 Telangana18 Allahabad15 Panaji14 Patna14 SC13 Calcutta11 Kerala9 Dehradun8 Varanasi8 Punjab & Haryana4 Himachal Pradesh3 Rajasthan3 A.K. SIKRI N.V. RAMANA1 J&K1 A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 36(1)(va)151 Section 43B137 Section 139(1)134 Section 143(1)104 Addition to Income85 Disallowance79 Section 3671 Deduction51 Section 143(3)25 Section 250

KHALSA BAKERY ,KAPUTHALA vs. INCOME TAX OFFICER WARD -4 (2), JALANDHAR

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

ITA 20/ASR/2022[2019-20]Status: DisposedITAT Amritsar24 Feb 2022AY 2019-20

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

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. S. M. Surendranath, Sr. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

disallowance can be made u/s 43B in respect of such sales tax’. This was the interpretation of sec 43B before insertion of Proviso to Section

Showing 1–20 of 107 · Page 1 of 6

24

Section 36(1)18

Condonation of Delay11

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

ITA 4/ASR/2022[2018-19]Status: DisposedITAT Amritsar24 Feb 2022AY 2018-19

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

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. S. M. Surendranath, Sr. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

disallowance can be made u/s 43B in respect of such sales tax’. This was the interpretation of sec 43B before insertion of Proviso to Section

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

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

ITA 21/ASR/2022[2019-20]Status: DisposedITAT Amritsar24 Feb 2022AY 2019-20

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

For Appellant: Sh. P. N. Arora (Adv.)For Respondent: Sh. S. M. Surendranath, Sr. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

disallowance can be made u/s 43B in respect of such sales tax’. This was the interpretation of sec 43B before insertion of Proviso to Section

KAY SWITCGEARS INDIA 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

ITA 24/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

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)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

disallowed under section 43B or under section 36(l)(va); SLP dismissed" (v) That since the assessee appellant falls within

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

ITA 23/ASR/2023[2019-20]Status: DisposedITAT Amritsar11 Apr 2023AY 2019-20

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)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

disallowed under section 43B or under section 36(l)(va); SLP dismissed" (v) That since the assessee appellant falls within

M. K HOTEL & RESORTS LIMITED,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

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

ITA 14/ASR/2023[2020-21]Status: DisposedITAT Amritsar11 Apr 2023AY 2020-21

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)

Section 143(1)Section 250oSection 36Section 36(1)(va)Section 43B

disallowed under section 43B or under section 36(l)(va); SLP dismissed" (v) That since the assessee appellant falls within

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

ITA 30/ASR/2022[2019-20]Status: DisposedITAT Amritsar02 Mar 2022AY 2019-20

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

For Appellant: Sh. Jatinder Arora (CA)For Respondent: Sh. Satbir Singh, Sr. DR

Section 139(1)Section 143(1)Section 2(24)(x)Section 36(1)(va)Section 43B

disallowance can be made u/s 43B in respect of such sales tax’. This was the interpretation of sec 43B before insertion of Proviso to Section

SHRI SACHIN KAPUR,JALANDHAR vs. INCOME TAX OFFICER WARD 3 (2), JALANDHAR

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 261/ASR/2022[2018-19]Status: DisposedITAT Amritsar10 Apr 2023AY 2018-19

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

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

43B , by the Finance Act, 2021, being clarificatory, had retrospective effect, to disallow the assessee’s claim under dispute. I.T.A. Nos.261&253/Asr/2022 3 A. Y.: 2018-19 & 2019-20 4. That the Id.CIT(A)/NFAC, failed to appreciate that impugned disallowance, involving intense legal debate, could not made under the limited scope of section

M/S. RAMCO ENGG WORKS ,JALANDHAR vs. INCOME TAX OFFICER WARD- 1 (1), JALANDHAR

In the result, ITA No. 261/Asr/2022 is dismissed and ITA No

ITA 253/ASR/2022[2019-20]Status: DisposedITAT Amritsar10 Apr 2023AY 2019-20

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

Section 139(1)Section 143Section 143(1)Section 154Section 250oSection 36Section 36(1)(va)Section 43B

43B , by the Finance Act, 2021, being clarificatory, had retrospective effect, to disallow the assessee’s claim under dispute. I.T.A. Nos.261&253/Asr/2022 3 A. Y.: 2018-19 & 2019-20 4. That the Id.CIT(A)/NFAC, failed to appreciate that impugned disallowance, involving intense legal debate, could not made under the limited scope of section

NAVODIA TIMES PRIVATE LIMITED ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JALANDHAR

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

ITA 192/ASR/2022[2018-19]Status: DisposedITAT Amritsar31 Jan 2023AY 2018-19

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

Section 139(1)Section 143Section 143(1)Section 234CSection 250oSection 36

sections 40 to 43B spell out special provisions, laying out the mechanism for assessments and expressly prescribing conditions for disallowances

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

ITA 9/ASR/2023[2019-20]Status: DisposedITAT Amritsar17 Mar 2023AY 2019-20

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

Section 143(1)Section 250o

sections 40 to 43B spell out special provisions, laying out the mechanism for assessments and expressly prescribing conditions for disallowances

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

ITA 8/ASR/2023[2018-19]Status: DisposedITAT Amritsar17 Mar 2023AY 2018-19

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

Section 143(1)Section 250o

sections 40 to 43B spell out special provisions, laying out the mechanism for assessments and expressly prescribing conditions for disallowances

M/S. KARNAIL SINGH & COMPANY ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, JALANDHAR

In the result, both the appeals filed by the assessee are dismissed

ITA 25/ASR/2023[2018-19]Status: DisposedITAT Amritsar25 Apr 2023AY 2018-19

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

Section 154Section 2Section 28Section 36Section 36(1)Section 36(1)(va)Section 43B

Section 43B: "Disallowance of unpaid statutory liability - Section 43B 35.2 Several cases have come to notice where taxpayers do not discharge

M/S. KARNAIL SINGH & COMPANY,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3, JALANDHAR

In the result, both the appeals filed by the assessee are dismissed

ITA 26/ASR/2023[2019-20]Status: DisposedITAT Amritsar25 Apr 2023AY 2019-20

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

Section 154Section 2Section 28Section 36Section 36(1)Section 36(1)(va)Section 43B

Section 43B: "Disallowance of unpaid statutory liability - Section 43B 35.2 Several cases have come to notice where taxpayers do not discharge

ROYAL FURNISHER ,JAMMU vs. ASSESING OFFICER WARD- 2 (2), JAMMU

In the result appeal of the assessee bearing ITA No

ITA 54/ASR/2022[2018-19]Status: DisposedITAT Amritsar20 Dec 2022AY 2018-19

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

Section 139(1)Section 143(1)Section 2(24)(x)Section 250oSection 36Section 36(1)(va)Section 43B

sections 40 to 43B spell out special provisions, laying out the mechanism for assessments and expressly prescribing conditions for disallowances

ATC LOGISTICAL SOLUTIONS PRIVATE LIMITED ,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, AMRITSAR

In the result, appeal of the assessee ITA No

ITA 241/ASR/2023[2017-18]Status: DisposedITAT Amritsar31 Oct 2023AY 2017-18

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

Section 115JSection 139Section 143(1)Section 143(3)Section 154Section 250Section 36(1)(va)Section 37(1)Section 40ASection 40A(7)

sections 40 to 43B spell out special provisions, laying out the mechanism for assessments and expressly prescribing conditions for disallowances

SHRI VIJAY KUMAR AGGARWAL,JALANDHAR vs. INCOME TAX OFICER,WARD II(4), JALANDHAR

In the result, the appeals of the assessee are dismissed

ITA 119/ASR/2018[2014-15]Status: DisposedITAT Amritsar18 Mar 2019AY 2014-15

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 38/Asr./2017 : Asstt. Year : 2013-14 Ita No. 77/Asr./2017 : Asstt. Year : 2012-13

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Ms. Shivani Bansal, DR

disallowing accrued interest due to bank under section 43B besides some other disallowances. Before the AO as also before the CIT(A), it was explained

SH. VIJAY KUMAR AGGARWAL, PROP.,JALANDHAR vs. INCOME TAX OFFICER, JALANDHAR

In the result, the appeals of the assessee are dismissed

ITA 38/ASR/2017[2013-14]Status: DisposedITAT Amritsar18 Mar 2019AY 2013-14

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 38/Asr./2017 : Asstt. Year : 2013-14 Ita No. 77/Asr./2017 : Asstt. Year : 2012-13

For Appellant: Sh. J. S. Bhasin, AdvFor Respondent: Ms. Shivani Bansal, DR

disallowing accrued interest due to bank under section 43B besides some other disallowances. Before the AO as also before the CIT(A), it was explained

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

ITA 114/ASR/2021[2019-20]Status: DisposedITAT Amritsar15 Feb 2022AY 2019-20

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

For Appellant: Sh. P. N. Arora, (Adv.)For Respondent: Sh. Trilochan Singh P.S. Khalsa, D.R

Section 139(1)Section 143(1)Section 36(1)(va)Section 43B

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

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

ITA 80/ASR/2021[2019-20]Status: DisposedITAT Amritsar10 Nov 2021AY 2019-20

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).

For Appellant: Shri Ashwani Mittal, CAFor Respondent: Shri S.M. Surendranath, Sr. DR

Section 139(1)Section 36Section 36(1)(va)Section 43B

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