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143 results for “disallowance”+ Section 36(1)(va)clear

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Delhi1,248 Mumbai815 Kolkata542 Bangalore437 Chennai404 Jaipur300 Pune289 Ahmedabad215 Chandigarh143 Hyderabad139 Raipur121 Indore99 Lucknow59 Guwahati43 Surat31 Visakhapatnam28 Jodhpur28 Cochin26 Amritsar23 Nagpur18 Cuttack18 Rajkot17 Karnataka15 Jabalpur11 Patna9 Ranchi8 Panaji7 Dehradun7 Varanasi6 SC5 Telangana4 Agra3 Rajasthan3 Calcutta2 Allahabad1 Punjab & Haryana1

Key Topics

Section 36(1)(va)98 Section 43B92 Section 143(1)72 Section 3667 Section 139(1)62 Disallowance51 Addition to Income49 Deduction33 Section 143(3)19 Section 250

M/S BHUSHAN POWER AND STEEL LTD.,CHANDIGARH vs. DCIT/ACIT (CEN.)-1, CHANDIGARH

In the result, the appeal of the assessee is dismissed

ITA 355/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh05 Jun 2024AY 2019-20

Bench: Shri A.D. Jain & Shri Krinwant Sahay

For Appellant: NoneFor Respondent: Smt. Amanpreet Kaur, Sr.DR

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

section 36(1)(va)’, it is an apparent indication of the disallowance of expenditure u/s 36(1)(va) in the audit

Showing 1–20 of 143 · Page 1 of 8

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18

Condonation of Delay10

M/S BARNALA BUILDERS AND CONSULTANT,ZIRAKPUR vs. DCIT/ACIT (CEN)-1, CHANDIGARH

In the result, the appeal of the assessee is dismissed

ITA 274/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh07 May 2024AY 2018-19

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Smt. Amanpreet Kaur, Sr. DR

Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)

section 36(1)(va)’, it is an apparent indication of the disallowance of expenditure u/s 36(1)(va) in the audit

ARVINDER PAUL JIT SINGH GILL,CHANDIGARH vs. ITO, WARD 2(1), CHANDIGARH

In the result, the appeal of the assessee is dismissed

ITA 325/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh21 Feb 2024AY 2019-20

Bench: Shri A.D. Jain & Shri Vikram Singh Yadav

For Appellant: Shri Nalin Nohria & Shri B.K.Nohria,CAsFor Respondent: Smt. Amanpreet Kaur, Sr.DR

Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)(va)

section 36(1)(va)’, it is an apparent indication of the disallowance of expenditure u/s 36(1)(va) in the audit

RIDE LINK AUTO,LUDHIANA vs. ITO WARD 7 (1), LUDHIANA

ITA 394/CHANDI/2021[2019-2020]Status: DisposedITAT Chandigarh21 Apr 2022AY 2019-2020

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

disallowed for once and all if payment is delayed beyond the prescribed time. 1(b) That the Ld. CIT(A) erred in ignoring and failing to take into account the amendment carried out by Finance Act, 2021 by way of inserting Explanation 1 & Explanation 2 below section 36(1 )(va

PARMINDER SINGH,LUDHIANA vs. ITO, LUDHIANA

ITA 12/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh21 Apr 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

disallowed for once and all if payment is delayed beyond the prescribed time. 1(b) That the Ld. CIT(A) erred in ignoring and failing to take into account the amendment carried out by Finance Act, 2021 by way of inserting Explanation 1 & Explanation 2 below section 36(1 )(va

METALMAN AUTO PRIVATE LIMITED,NEW DELHI vs. ACIT, CIRCLE -1,, LUDHIANA

ITA 32/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh21 Apr 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

disallowed for once and all if payment is delayed beyond the prescribed time. 1(b) That the Ld. CIT(A) erred in ignoring and failing to take into account the amendment carried out by Finance Act, 2021 by way of inserting Explanation 1 & Explanation 2 below section 36(1 )(va

SH. VIJAY KUMAR SINGH,BADDI vs. ITO , BADDI

ITA 15/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh21 Apr 2022AY 2019-20

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

disallowed for once and all if payment is delayed beyond the prescribed time. 1(b) That the Ld. CIT(A) erred in ignoring and failing to take into account the amendment carried out by Finance Act, 2021 by way of inserting Explanation 1 & Explanation 2 below section 36(1 )(va

TEGSONS INDIA,LUDHIANA vs. ITO, WARD 1(3), LUDHIANA

ITA 78/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh21 Apr 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

disallowed for once and all if payment is delayed beyond the prescribed time. 1(b) That the Ld. CIT(A) erred in ignoring and failing to take into account the amendment carried out by Finance Act, 2021 by way of inserting Explanation 1 & Explanation 2 below section 36(1 )(va

SH. VIJAY KUMAR SINGH,BADDI vs. ITO , BADDI

ITA 14/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh21 Apr 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

disallowed for once and all if payment is delayed beyond the prescribed time. 1(b) That the Ld. CIT(A) erred in ignoring and failing to take into account the amendment carried out by Finance Act, 2021 by way of inserting Explanation 1 & Explanation 2 below section 36(1 )(va

VIDYADHAR TIWARI,BADDI vs. ITO, , BADDI

ITA 16/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh21 Apr 2022AY 2019-20

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

disallowed for once and all if payment is delayed beyond the prescribed time. 1(b) That the Ld. CIT(A) erred in ignoring and failing to take into account the amendment carried out by Finance Act, 2021 by way of inserting Explanation 1 & Explanation 2 below section 36(1 )(va

ITO, WARD 6(1), LUDHIANA vs. SH. SITA RAM SINGLA, LUDHIANA

ITA 418/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh21 Apr 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

disallowed for once and all if payment is delayed beyond the prescribed time. 1(b) That the Ld. CIT(A) erred in ignoring and failing to take into account the amendment carried out by Finance Act, 2021 by way of inserting Explanation 1 & Explanation 2 below section 36(1 )(va

SANDEEP GUPTA,CHANDIGARH vs. DCIT, CIRCLE 3(1),, CHANDIGARH

ITA 31/CHANDI/2022[2018-19]Status: DisposedITAT Chandigarh21 Apr 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 18/Chd/2022 "नधा"रण वष" / Assessment Year : 2019-20 Dcit, Central Circle, Smt. Madhubala बनाम Patiala W/O Sh. Krishan Gopal, Ward No.1, Lehargaga, Punjab "थायी लेखा सं./Pan No: Anjpb7890D अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Vibhore Garg, CAFor Respondent: Dr. Ranjeet Kaur, Sr.DR

disallowed for once and all if payment is delayed beyond the prescribed time. 1(b) That the Ld. CIT(A) erred in ignoring and failing to take into account the amendment carried out by Finance Act, 2021 by way of inserting Explanation 1 & Explanation 2 below section 36(1 )(va

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, PATIALA, PATIALA vs. PUNJAB STATE POWER CORPORATION LIMITED, PATIALA

In the result, both the appeals filed by the Revenue are partly allowed

ITA 645/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh28 Nov 2024AY 2013-14

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Rajiv Saldi, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 36(1)(va)Section 43B

disallowed under the provisions of Section 36(1)(va) r/w section 43B and of the Act. 6. In response, the assessee

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, PATIALA vs. PUNJAB STATE POWER CORPORATION LIMITED, PATIALA

In the result, both the appeals filed by the Revenue are partly allowed

ITA 659/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh28 Nov 2024AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

For Appellant: Shri Rajiv Saldi, C.AFor Respondent: Smt. Kusum Bansal, CIT, DR

Section 36(1)(va)Section 43B

disallowed under the provisions of Section 36(1)(va) r/w section 43B and of the Act. 6. In response, the assessee

TEJ PAL GUPTA,PANCHKULA vs. DCIT CENTRAL CIRLE - 1, CHANDIGARH

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

ITA 382/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh15 Feb 2022AY 2018-19

Bench: Shri N.K. Saini & Shri Sudhanshu Srivastavaआयकर अपील सं./ Ita No. 382/Chd/2021 "नधा"रण वष" / Assessment Year : 2018-19 Sh. Tej Pal Gupta, The Dcit, बनाम H. No. 346, Cpc, Sector 21, Bengaluru Panchkula "थायी लेखा सं./Pan No: Aaupg1545N अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh. Neeraj Jain, CAFor Respondent: Dr. Ranjeet Kaur, CIT DR

Section 139(1)Section 143(1)Section 36(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

M/S AERIAL TELECOM SOLUTIONS PRIVATE LIMITED,MOHALI. vs. DCIT, CIRCLE 1 (1),, CHANDIGARH

In the result, the appeal of the assessee is allowed

ITA 398/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh17 Feb 2022AY 2018-19

Bench: Us.

For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Vivek Nangia, CIT DR

Section 139(1)Section 143(1)Section 250Section 36Section 36(1)(va)Section 43

disallowance made u/s 143(1) of the Act on account of assessee’s failure to pay the employees’ contribution of ESI & PF within the prescribed due date under the relevant Statute as per section 36(1)(va

ASHWANI KUMAR JAIN,LUDHIANA vs. ADIT,CPC, BENGLURU

In the result, all the three appeals filed by the

ITA 116/CHANDI/2021[2019-20]Status: DisposedITAT Chandigarh11 Feb 2022AY 2019-20

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavm/S Globe Precision Deputy Commissioner Of बनाम Industries Pvt. Ltd., Income Tax, Cpc, Plot No.11, Industrial Area, Bangaloreluru. Baddi, Solan, Himachal Pradesh.

For Appellant: Shri Vineet Krishan, AdvFor Respondent: Smt.Priyanka Dhar, Sr.DR

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

disallowance made u/s 143(1) of the Act on account of assessee’s failure to pay the employees’ contribution of ESI & PF within the prescribed due date under the relevant Statute as per section 36(1)(va

M/S GLOBE PRECISION INDUSTRIES PVT. LTD.,SOLAN vs. DCIT/ACIT CIRCLE, PARWANOO

In the result, all the three appeals filed by the

ITA 392/CHANDI/2021[2017-18]Status: DisposedITAT Chandigarh11 Feb 2022AY 2017-18

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavm/S Globe Precision Deputy Commissioner Of बनाम Industries Pvt. Ltd., Income Tax, Cpc, Plot No.11, Industrial Area, Bangaloreluru. Baddi, Solan, Himachal Pradesh.

For Appellant: Shri Vineet Krishan, AdvFor Respondent: Smt.Priyanka Dhar, Sr.DR

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

disallowance made u/s 143(1) of the Act on account of assessee’s failure to pay the employees’ contribution of ESI & PF within the prescribed due date under the relevant Statute as per section 36(1)(va

M/S DIAMOND PLASTICS PRODUCTS (PIPE DIVISION),CHANDIGARH vs. ACIT, CIRCLE 4(1), CHANDIGARH

In the result, all the three appeals filed by the

ITA 393/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh11 Feb 2022AY 2018-19

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavm/S Globe Precision Deputy Commissioner Of बनाम Industries Pvt. Ltd., Income Tax, Cpc, Plot No.11, Industrial Area, Bangaloreluru. Baddi, Solan, Himachal Pradesh.

For Appellant: Shri Vineet Krishan, AdvFor Respondent: Smt.Priyanka Dhar, Sr.DR

Section 139(1)Section 143(1)Section 250Section 36(1)(va)

disallowance made u/s 143(1) of the Act on account of assessee’s failure to pay the employees’ contribution of ESI & PF within the prescribed due date under the relevant Statute as per section 36(1)(va

THE JABO MAJRO CO-OPERATIVE LABOUR AND CONSTRUCTION SOCIETY LTD.,MALERKOTLA vs. ITO, MALERKOTLA

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

ITA 361/CHANDI/2021[2018-19]Status: DisposedITAT Chandigarh04 Jan 2022AY 2018-19

For Appellant: Shri Atul Goyal, CAFor Respondent: Dr. Ranjeet Kaur, Sr. DR

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

disallowance under section 36(1)(va) made vide orders under section 143(1) on 01-05-2020 as it is debatable