THE SURAT DISTRICT CO. OP. BANK LTD.,,SURAT vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2),, SURAT

In the result, appeal of assessee for A

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) The Surat District Co- Deputy Commissioner Of Operative Bank Ltd., Income Tax, Vs Kanpith, Lalgate, Circle-2(2), Aayakar Bhavan, Surat-395003 Majura Gate, Pan : Aaaat 2985 Q Surat. Appellant / Revenue Respondent / Assessee

Section 36(1)(viia) of the Act. Thus, the AO had rightly disallowed the claim of the assessee and added the same to the total income of the assessee. (ii) On the facts and circumstances of the case and in law, the ld. CIT(A) Surat ought to have upheld the order of the Assessing officer. It is, therefore, prayed

BHAVNA ENTERPRISE,SURAT vs. INCOME TAX OFFICER, WARD 2(3)(3), SURAT

In the result, appeal of the assessee is dismissed

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.487/Srt/2023 Assessment Year: (2018-19) (Virtual Hearing) Bhavna Enterprise, Vs. The Adit, 30, Ambika Nagar Society, Cpc, Bengaluru Hazira Road, Ichchhapore, Jurisdictional Assessing Officer: Surat - 394510 The Ito, Ward-2(3)(6), Surat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagfb5274K (Appellant) (Respondent)

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important

M/S. ASCENT MEDITECH,,U T OF D & NH vs. THE ASSTT. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2155/Ahd/2016 ("नधा"रणवष" / Ay: (2012-13) (Virtual Court Hearing) M/S. Ascent Meditech, Vs. Assistant Commissioner Of Survey No.678/1/3, First Floor, Sai Income Tax, Vapi Circle, Industrial Estate, 2Nd Phase, Naroli, Ut Vapi. Of D&Nh-396235 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaifa5120D (Assessee) (Respondent) Assessee By : Shri Parimal Sinh Parmar - Ar Respondent By : Miss Anupama Singla – Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 23/09/2020 घोषणाक"तार"ख/Date Of Pronouncement : 19/10/2020 आदेश / O R D E R Per Dr. A. L. Saini:

1)(va) of the Act and with respect to employees' contribution. As stated above, the only controversy before the Hon'ble Supreme Court was with respect to amendment (deletion) of the Second Proviso to section 43(B) of the Income Tax Act, 1961 by the Finance Act, 1963 operates w.e.f. 1/4/2004 or whether it operates retrospectively w.e.f. 1/4/1988. Under

SIDDHI VINAYAK KNOTS & PRINTS PRIVATE LIMITED,SURAT vs. PR. CIT-2, SURAT, SURAT

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.58/Srt/2022 "नधा"रणवष"/Assessment Year: (2017-18) (Physical Court Hearing) Siddhi Vinayak Knots & Prints Pvt. Ltd. Vs. The Pcit-2, A-26, Central Park, Gidc, Pandesara Surat. S.O., Pandesara, Surat-394221. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aamcs4421L

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important

SHRI DHARMENDRA HIRUBHAI PATEL,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGLURU, SURAT

In the result, appeal filed by assessee is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.139/Srt/2021 Assessment Year: (2018-19) (Physical Court Hearing) Dharmendra Hirubhai Patel, Vs. The Dcit, Cpc, Motawada Steet, At & Po. Hazira, Bangluru. Tal: Choryasi, Surat – 394270. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Amhpp6575A (Appellant) (Respondent) Assessee By Shri Deven Kapadia, Ar Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 04/01/2023 10/01/2023 Date Of Pronouncement

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important

GUJARAT MITRA PRIVATE LIMITED,SURAT vs. ASSTT. DIRECTOR INCOME TAX, CPC, BANGLORE

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.32 & 33/Srt/2023 (िनधा"रणवष" / Assessment Years: (2017-18 & 2018-19) (Virtual Court Hearing) Gujarat Mitra Pvt. Ltd. Assistant Director Of Income Tax, Ward No.10, Soni Faliya, Chowk Centralized Processing Center, Vs. Bazar, Surat-395003 Bangalore-560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcg 2528 F (अपीलाथ" /Appellant ) (""थ" /Respondent)

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important

GUJARAT MITRA PRIVATE LIMITED,SURAT vs. ASSTT. DIRECTOR INCOME TAX, CPC, BANGLORE

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.32 & 33/Srt/2023 (िनधा"रणवष" / Assessment Years: (2017-18 & 2018-19) (Virtual Court Hearing) Gujarat Mitra Pvt. Ltd. Assistant Director Of Income Tax, Ward No.10, Soni Faliya, Chowk Centralized Processing Center, Vs. Bazar, Surat-395003 Bangalore-560500 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabcg 2528 F (अपीलाथ" /Appellant ) (""थ" /Respondent)

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important

SHRI SHASHIKUMAR S MISHRA,BHARUCH vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE -1 , BHARUCH

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.97 To101/Srt/2023 (िनधा"रणवष" / Assessment Years: (2015-16 To 2019-20) (Virtual Court Hearing) Shri Shashikumar S Mishra Asstt. Commissioner Of Income-Tax, Circle-I, Bharuch Ayakar Bhawan, A/7, Ashirwad Nagar Society, Station Road, Bharuch-392001 Bholav, Bharuch-392001 Vs. Enterprises.Nihal@Yahoo.Com Deputy Commissioner Of Income- Tax, Central Circle-2, Vadodara, Aykar Bhawan, Vadodara-39007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aoqpm 4008 N (अपीलाथ" /Appellant ) (""थ"/Respondent)

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important

HOTEL MIRAMAR,DAMAN vs. ASSISTNT COMMISSIONER OF INCOME TAX, VAPI

In the result, appeal filed by the assessee is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.129/Srt/2021 "नधा"रणवष"/Assessment Year: (2017-18) (Virtual Court Hearing) Hotel Miramar, Vs. The Acit, Vapi Circle, Devka Beach, Nani Daman, Vapi. Daman – 396210, Daman & Diu (U.T). (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabfh5561Q Assessee By Shri Kaushani Shah Proxy Ca For Shri Hardik Vora, Ar Respondent By Shri Vinod Kumar, Sr.Dr Date Of Hearing 19/12/2022 Date Of Pronouncement 29/12/2022 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year (Ay) 2017-18, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals), [In Short “The Ld. Cit(A)”], National Faceless Appeal Centre [In Short ‘The Nfac’], Delhi, Which In Turn Arises Out Of An Assessment Order Passed By Assessing Officer, Central Processing Centre (Cpc), Bengaluru, Under Section 143(1) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”), Dated 15.04.2019. 2. At The Outset, Learned Counsel For The Assessee Fairly Agreed That The Issue In This Appeal Pertains To Employees’ Contribution To Provident Fund & Esic, Which Is Squarely Covered Against The Assessee By The Judgment Of Hon'Ble Supreme Court In Checkmate Services Pvt. Ltd., In Civil Application No.2833 Of 2016, Dated 12.10.2022. 3. On The Other Hand, The Learned Departmental Representative (Ld. Dr) For The Revenue Also Agreed That The Present Assessee’S Appeal Is Covered Against The Ita 129/Srt/2021/Ay.2017-18 Hotel Miramar

disallowed under Section 43-B which, as stated above, was inserted with effect from 1-4-1984 *** 22. It is important

THE BHARUCH DIST.CENTRAL CO.OP.BANK LTD.,,BHARUCH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

43 Bharuch Dist. Central Co-Op.Bank Ltd. AYs 12-13, 14-15, 09-10-11-12 32. We have considered the rival submissions of both the parties and have gone through the orders of the authorities below. The Assessing Officer disallowed the claim of deduction under Section 36(1

THE BHARUCH DIST.CENTRAL CO.OP.BANK LTD.,,BHARUCH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

43 Bharuch Dist. Central Co-Op.Bank Ltd. AYs 12-13, 14-15, 09-10-11-12 32. We have considered the rival submissions of both the parties and have gone through the orders of the authorities below. The Assessing Officer disallowed the claim of deduction under Section 36(1

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

43 Bharuch Dist. Central Co-Op.Bank Ltd. AYs 12-13, 14-15, 09-10-11-12 32. We have considered the rival submissions of both the parties and have gone through the orders of the authorities below. The Assessing Officer disallowed the claim of deduction under Section 36(1

THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

43 Bharuch Dist. Central Co-Op.Bank Ltd. AYs 12-13, 14-15, 09-10-11-12 32. We have considered the rival submissions of both the parties and have gone through the orders of the authorities below. The Assessing Officer disallowed the claim of deduction under Section 36(1

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

43 Bharuch Dist. Central Co-Op.Bank Ltd. AYs 12-13, 14-15, 09-10-11-12 32. We have considered the rival submissions of both the parties and have gone through the orders of the authorities below. The Assessing Officer disallowed the claim of deduction under Section 36(1