M/S. SHREE-E-KASHMIR COLLEGE OF EDUCATIONAL,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

In the result, the captioned four appeals of the Assessee Trust are allowed

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

section 10(23cl of the Act, should have been allowed and there was no justification in assessing the income at Rs. 21,72,081/-. 5. That the Ld. CIT (Appeals) has further grossly erred in confirming the disallowance

M/S. SHREE-E-KASHMIR COLLEGE OF EDUCATIONAL,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

In the result, the captioned four appeals of the Assessee Trust are allowed

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

section 10(23cl of the Act, should have been allowed and there was no justification in assessing the income at Rs. 21,72,081/-. 5. That the Ld. CIT (Appeals) has further grossly erred in confirming the disallowance

M/S. SHREE-E-KASHMIR COLLEGE OF EDUCATIONAL,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

In the result, the captioned four appeals of the Assessee Trust are allowed

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

section 10(23cl of the Act, should have been allowed and there was no justification in assessing the income at Rs. 21,72,081/-. 5. That the Ld. CIT (Appeals) has further grossly erred in confirming the disallowance

M/S. SHREE-E-KASHMIR COLLEGE OF EDUCATIONAL,JAMMU vs. THE INCOME-TAX OFFICER, JAMMU

In the result, the captioned four appeals of the Assessee Trust are allowed

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

section 10(23cl of the Act, should have been allowed and there was no justification in assessing the income at Rs. 21,72,081/-. 5. That the Ld. CIT (Appeals) has further grossly erred in confirming the disallowance

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

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

5’ to Section 43B and ‘Explanation 2’ to Section 36(1)(va) of the Act, revealed, that the provisions of section 43B were never applicable qua the employees share of contributions to PF and ESI, the CIT(A), finding no infirmity in the disallowance

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

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

5’ to Section 43B and ‘Explanation 2’ to Section 36(1)(va) of the Act, revealed, that the provisions of section 43B were never applicable qua the employees share of contributions to PF and ESI, the CIT(A), finding no infirmity in the disallowance

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

5’ to Section 43B and ‘Explanation 2’ to Section 36(1)(va) of the Act, revealed, that the provisions of section 43B were never applicable qua the employees share of contributions to PF and ESI, the CIT(A), finding no infirmity in the disallowance

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

5’ to Section 43B and ‘Explanation 2’ to Section 36(1)(va) of the Act, revealed, that the provisions of section 43B were never applicable qua the employees share of contributions to PF and ESI, the CIT(A), finding no infirmity in the disallowance

M/S. GULZAR SINGH GURBACHAN SINGH,DISTT.BATHINDA vs. THE INCOME-TAX OFFICER, BATHINDA

In the result, the assessee’s appeals are dismissed

Bench: Sh. Sanjay Arorai.T.A. Nos. 146&147/Asr/2014 Assessment Years: 2007-08&2008-09

section 184(5) itself, so that, where so, the same would require being excluded. 4.4 I decide accordingly, dismissing Grounds (c) to (f) of the appeal; Grounds (a) and (b) being general in nature, warranting no adjudication. 5. The second issue raised is with regard to the disallowance

M/S. GULZAR SINGH GURBACHAN SINGH,DISTT.BATHINDA vs. THE INCOME-TAX OFFICER, BATHINDA

In the result, the assessee’s appeals are dismissed

Bench: Sh. Sanjay Arorai.T.A. Nos. 146&147/Asr/2014 Assessment Years: 2007-08&2008-09

section 184(5) itself, so that, where so, the same would require being excluded. 4.4 I decide accordingly, dismissing Grounds (c) to (f) of the appeal; Grounds (a) and (b) being general in nature, warranting no adjudication. 5. The second issue raised is with regard to the disallowance

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. 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

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

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

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

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

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. 4. The only grievance of the assessee relates to the disallowance

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

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. 4. The only grievance of the assessee relates to the disallowance

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

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. 4. The only grievance of the assessee relates to the disallowance

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

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. 4. The only grievance of the assessee relates to the disallowance

GENESIS TROT ,JALANDHAR vs. INCOME TAX OFFICER WARD -1 (1) , 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. 4. 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