Which cases are most cited on Section 2(24)(x)?

CIT v. AIMIL Ltd. (321 ITR 508) — 1,629 citing judgments; Checkmate Services Pvt. Ltd. v. CIT (143 Taxmann.com 178) — 1,392 citing judgments; CIT v. Alom Extrusions Ltd. (319 ITR 306) — 1,344 citing judgments; CIT v. Gujarat State Road Transport Corporation (366 ITR 170) — 1,158 citing judgments; 279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises (298 ITR 141) — 706 citing judgments.

How many judgments are there on Section 2(24)(x)?

BharatTax indexes 2,270 ITAT, High Court and Supreme Court judgments that turn on Section 2(24)(x) of the Income Tax Act, 1961.

Section 2(24)(x) of the Income Tax Act

Q: What is the leading case on Section 2(24)(x) of the Income Tax Act?

CIT v. AIMIL Ltd. (321 ITR 508) is the decision most relied on for Section 2(24)(x), cited in 1,629 judgments. Employee contributions to PF and ESIC, deposited beyond the due date under the respective Acts but within the due date for filing the income tax return under Section 139(1), are allowable deductions under Section 36(1)(va). Such disallowance cannot be made during processing under Section 143(1).

The decision most relied on for Section 2(24)(x) is CIT v. AIMIL Ltd. (321 ITR 508), cited in 1,629 of the 2,270 judgments on BharatTax that turn on this section.

Leading authorities on Section 2(24)(x)

CIT v. AIMIL Ltd.

321 ITR 508 · 2010 · High Court

1,629

citing judgments

Employee contributions to PF and ESIC, deposited beyond the due date under the respective Acts but within the due date for filing the income tax return under Section 139(1), are allowable deductions under Section 36(1)(va). Such disallowance cannot be made during processing under Section 143(1).

Checkmate Services Pvt. Ltd. v. CIT

143 Taxmann.com 178 · 2022 · Supreme Court

1,392

citing judgments

Employee contributions to provident fund and ESI deposited by an employer beyond the due dates prescribed under the respective special Acts are not allowable as a deduction under section 36(1)(va) of the Income-tax Act, 1961. Such disallowance can be made during processing under section 143(1).

CIT v. Alom Extrusions Ltd.

319 ITR 306 · 2009 · Supreme Court

1,344

citing judgments

A proviso inserted into a section to remedy unintended consequences, make the section workable, or supply an obvious omission must be read retrospectively in operation to give effect to the section as a whole.

CIT v. Gujarat State Road Transport Corporation

366 ITR 170 · 2014 · High Court

1,158

citing judgments

Employees' contributions to welfare funds, such as provident fund, are not allowable as a deduction under section 36(1)(va) if deposited beyond the due date prescribed under the respective welfare statutes, even by a single day. Such delayed deposits are not cured even if made before the income-tax return filing due date.

279 ITR 331/149 Taxman 15 (Guj.); 5. CIT v. Sabari Enterprises

298 ITR 141 · 2008 · High Court

706

citing judgments

Employee contributions to provident fund or ESI, even if deposited after the due date specified in the respective welfare statutes, are allowable as a deduction under Section 36(1)(va) if paid before the due date for filing the income-tax return. This judgment aligns the treatment of employee contributions with employer contributions under Section 43B.

CIT v. Nipso Polyfabriks Ltd.

350 ITR 327 · 2013 · High Court

425

citing judgments

Deduction for employee contributions to EPF/ESI is allowable under section 43B if paid before the due date for filing the return of income under section 139(1), irrespective of the due dates under the respective welfare fund statutes.

Commissioner of Income-Tax, Udaipur v. Udaipur Dugdh Utpadak Sahakari Sandh Ltd.

35 Taxmann.com 616 · 2013 · High Court

304

citing judgments

No disallowance can be made under Section 36(1)(va) or Section 43B for delayed payment of employee's contributions to ESI or PF if these amounts are deposited by the assessee on or before the due date for filing the return of income under Section 139(1). This aligns the treatment of employee contributions with employer contributions for allowability.

M/s Mahadev Cold Storage v. Jurisdictional AO

43 Taxmann.com 33 · 2014 · High Court

262

citing judgments

Employees' contributions to welfare funds are an allowable deduction if paid before the due date for filing the income-tax return under section 139(1), even if the payment is made beyond the due date specified by the respective welfare fund Acts, as per the provisions of section 43B.

13/257 Taxman 120/406 ITR 150 (Ker.) 2. CIT v. Gujarat Road Transport Corpn

223 Taxmann 398 · 2014 · High Court

220

citing judgments

CIT v. Hindustan Organic Chemicals Limited

366 ITR 1 · 2014 · High Court

206

citing judgments

Employees' contribution towards Provident Fund (PF) and Employees' State Insurance Corporation (ESIC) is allowable as a deduction under Section 36(1)(va) read with Section 43B if deposited before the due date of filing the income tax return, even if deposited after the expiry of the statutory time period specified in the applicable fund's statute.

Judgments on Section 2(24)(x)

Panchwati Holiday Resorts Limited, Kolkata vs. DCIT/ACIT Circle- 3, Guwahati

In the result, the appeal of the assessee stands dismissed

ITA 24/GTY/2022[2020-21]Status: DisposedITAT Guwahati06 Jun 2023AY 2020-21

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.24/Gau/2022 Assessment Year: 2020-21 Panchwati Holiday Resorts Ltd...…………....….........…..........….…… Appellant 3A, Auckland Place, 9Th Floor, Room No.9B, Kolkata-700017. [Pan: Aabcp8600R] Vs. Dcit/Acit, Circle-3, Guwahati….………………..…...…..…..…..... Respondent Appearances By: Shri Ravi Shankar Sahay, Ar, Appeared On Behalf Of The Appellant. Shri N. T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 06, 2023 Date Of Pronouncing The Order : June 06, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 31.05.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In This Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

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

Datamation Services, Guwahati vs. Deputy Commissioner of Income Tax, Circle-1, Guwahati

In the result, the appeal of the assessee stands dismissed

ITA 19/GTY/2022[2019-20]Status: DisposedITAT Guwahati06 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. No.19/Gau/2022 Assessment Year: 2019-20 Datamation Services...…………....…………....….........…..........….…… Appellant First Floor, Seventh Heaven Complex, G S Road, Ulubari, Guwahati, Kamrup, Assam-781007. [Pan: Aaefd2397K] Vs. Acit, Circle-1, Guwahati……………………………..…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N. T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 06, 2023 Date Of Pronouncing The Order : June 06, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 01.04.2022 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In This Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

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

Rushi Pravinchandra Raskapoor, Surat vs. Principal Commissioner of Income Tax -1, Surat

In the result, appeal of the assessee is partly allowed in above terms

ITA 135/SRT/2023[2018-19]Status: DisposedITAT Surat06 Jun 2023AY 2018-19

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.135/Srt/2023 ("नधा"रणवष" / Assessment Year: (2018-19) (Virtual Court Hearing) Rushi Pravinchandra Principal Commissioner Of Raskapoor, Road No.11 Income-Tax-1, Surat, Aaykar Vs. Udhna Industries Estate, Bhavan, Majura Gate, Surat- Surat-394210 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abmpr 0305 E (""थ" /Respondent) (अपीलाथ" /Appellant) िनधा"रती की ओर से /Assessee By : Shri Nitin Gheewala, A.R राज"व क" ओर से /Respondent By : Shri Ashok B. Koli, Cit-D.R सुनवाई की तारीख/ Date Of Hearing : 16/05/2023 घोषणा की तारीख/Date Of Pronouncement : 06/06/2023 आदेश / Order Per Dr. A. L. Saini, Am: By Way Of This Appeal, The Assessee Has Challenged The Correctness Of The Order Passed By The Learned Principal Commissioner Of Income Tax-1, Surat (In Short “Ld. Pcit”] Dated 16.01.2023, Under Section 263 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”), For Assessment Year 2018-19. 2. At The Outset, Learned Counsel For The Assessee, Begins By Pointing Out That Ld. Pcit Has Invoked His Jurisdiction U/S 263 Of The Act On The Reason That As Per The Wage Register Of Assessee, For The Period Under Consideration, That Assessee Has Received An Amount Of Rs.2,46,500/- As Employee’S Contribution To Esic & Further An Amount Of Rs.6,144/- As Employee’S Contribution To Provident Fund In Various Months. The Table Is Given In The Order Of Ld. Pcit On Pages-1 & 2 Of His Order, Wherein Total Esic Amount Is Shown At Rs.2,46,500/- & Total Employee’S Provident Fund Amount Is Shown At Rs.6,144/- Respectively. The Ld. Pcit Noted That Employee’S Contribution Is An Income In The Hands Of The Employers As Per Section 2(24)(X) Of The Act, If It Is Not Deposited By Employers

For Appellant: Shri Nitin Gheewala, A.RFor Respondent: Shri Ashok B. Koli, CIT-D.R

Section 143(3)Section 2(24)(x)Section 263

Nine Star Commodities Pvt. Ltd., Jodhpur vs. A.O, Ward-6(1), Kolkata

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

ITA 263/KOL/2023[2019-20]Status: DisposedITAT Kolkata05 Jun 2023AY 2019-20

Bench: Dr. Manish Borad, Hon’Blei.T.A. No. 263/Kol/2023 Assessment Year: 2019-20 Nine Star Commodities Private Assessing Officer, Ward-6(1), Limited Vs Kolkata 112, Parvati Shiv Kripa Tower 1St A-Road Sardarpura, Jodhpur Rajasthan - 342003 [Pan : Aadcn4180G] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Subhas Agarwal, A/R Revenue By : Shri Abhijit Datta, Sr. D/R सुनवाई क" तारीख/Date Of Hearing : 01/06/2023 घोषणा क" तारीख /Date Of Pronouncement: 05/06/2023 आदेश/O R D E R Per Dr. Manish Borad: This Is The Appeal Preferred By The Assessee Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi (Hereinafter Referred To As The Ld. Cit(A)”], Passed U/S 250 Of The Income-Tax Act, 1961 (Hereinafter The ‘Act’), Dated 31/01/2023 For The Assessment Year 2019-20. 2. The Sole Grievance Of The Assessee Is That The Ld. Cit(A) Erred In Confirming The Disallowance Made U/S 43B Of The Act At Rs.3,91,525/- & Disallowance Of Employees’ Contribution To Pf & Esi At Rs.6,037/- 3. We Have Heard Rival Contentions & Perused The Material Placed Before Us. So Far As The Disallowance Of Pf & Esi Of Rs.6,037/- Is Concerned Raised In Ground No. 3 Of This Appeal, It Is An Admitted Fact That The Alleged Sum Was Paid After The Due Date Prescribed Under

For Appellant: Shri Subhas Agarwal, A/RFor Respondent: Shri Abhijit Datta, Sr. D/R

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

M/S Jai Ambe Agricultural Industries, Varanasi vs. D.C.I.T., Circle - 2(1), Varanasi

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

ITA 19/VNS/2023[2019-2020]Status: DisposedITAT Varanasi05 Jun 2023AY 2019-2020

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year: 2019-2020 M/S Jai Ambe Agricultural The Dcit, Industries, Plot No. 211, V. Circle-2(1), Aayakar Bhawan, M A Marg, Churamanpur, Varanasi- Varanasi-221002,U.P. 221108,U.P. ( The Adi, Cpc, Bengaluru) Pan:Aahfj9428N (Appellant) (Respondent)

For Appellant: Sh. R.K.N. Jaiswal, AdvocateFor Respondent: Sh. A.K. Singh, Sr. DR

Section 14Section 143(1)Section 2(24)Section 2(24)(x)Section 28Section 36(1)Section 36(1)(va)Section 40(1)Section 40(2)Section 56

Hemendra Nath Deka, Guwahati vs. Assistant Commissioner of Income Tax, CPC, Bengaluru

In the result, both the captioned appeals of the assessee stand dismissed

ITA 6/GTY/2022[2019-20]Status: DisposedITAT Guwahati05 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka…………....…………....….........…..........….…… Appellant House No.6, Dolphin Security & Advertising, Kamakhya Temple Road, Kamakhya Gate, Guwahati-781009, Kamrup, Assam. [Pan: Ajupd3564F] Vs. Acit, Cpc, Bengaluru (Ito, Ward-1(2), Guwahati)…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N. T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 05, 2023 Date Of Pronouncing The Order : June 05, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 09.12.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole & Common Issue Involved In Both The Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

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

Hemendra Nath Deka, Guwahati vs. Assistant Commissioner of Income Tax, CPC, Bengaluru

In the result, both the captioned appeals of the assessee stand dismissed

ITA 5/GTY/2022[2018-19]Status: DisposedITAT Guwahati05 Jun 2023AY 2018-19

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

Kotak Mahindra Bank Limited, Mumbai vs. DCIT, CPC, Bangaluru

In the result, appeals filed by the assessee for A

ITA 496/MUM/2023[2019-20]Status: DisposedITAT Mumbai01 Jun 2023AY 2019-20

Bench: Shri B.R. Baskaran (Am) & Shri Sandeep Singh Karhail (Jm)

Section 115PSection 143(1)Section 2(24)(x)Section 244ASection 36(1)(va)

Kotak Mahindra Bank Limited, Mumbai vs. DCIT, CPC, Bangaluru

In the result, appeals filed by the assessee for A

ITA 495/MUM/2023[2018-19]Status: DisposedITAT Mumbai01 Jun 2023AY 2018-19

Bench: Shri B.R. Baskaran (Am) & Shri Sandeep Singh Karhail (Jm)

Section 115PSection 143(1)Section 2(24)(x)Section 244ASection 36(1)(va)

Kotak Mahindra Bank Limited, Mumbai vs. DCIT, CPC, Bangaluru

In the result, appeals filed by the assessee for A

ITA 494/MUM/2023[2020-21]Status: DisposedITAT Mumbai01 Jun 2023AY 2020-21

Bench: Shri B.R. Baskaran (Am) & Shri Sandeep Singh Karhail (Jm)

Section 115PSection 143(1)Section 2(24)(x)Section 244ASection 36(1)(va)

Dilip Construction Company, Balod vs. Deputy Commissioner of Income Tax-1(1), Bhilai, Durg

In the result, appeal of the assessee is partly allowed for statistical purposes in terms of my aforesaid observations

ITA 78/RPR/2023[2014-15]Status: DisposedITAT Raipur01 Jun 2023AY 2014-15

Bench: Shri Ravish Soodआयकर अपील सं./ Ita No.78/Rpr/2023 "नधा"रण वष" / Assessment Year : 2014-15 Dilip Construction Company Main Road, New Market, Dalli Rajhara, Balod (C.G.)-491 228 Pan : Aadfd9426A .......अपीलाथ" / Appellant बनाम / V/S. The Deputy Commissioner Of Income Tax-1(1), Bhilai (C.G.). ……""यथ" / Respondent

For Appellant: Shri Vikram Chhabda, CAFor Respondent: Shri Piyush Tripathi, Sr. DR

Section 143(2)Section 143(3)Section 250Section 36(1)Section 36(1)(va)

Pradman Engineering Services P Ltd., Mumbai vs. CIT (A), NFAC, Delhi, Mumbai

The appeals are dismissed

ITA 91/MUM/2023[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20

For Appellant: Shri Bhadresh DoshiFor Respondent: Ms. Naina K. Kumar

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 254Section 36(1)(va)Section 43B

Odex India Solutions P Ltd., Mumbai vs. CIT (A), NFAC, Delhi

The appeals are dismissed

ITA 147/MUM/2023[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20

For Appellant: Shri Bhadresh DoshiFor Respondent: Ms. Naina K. Kumar

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 254Section 36(1)(va)Section 43B

Home First Finance Company India Ltd., Mumbai vs. ADIT (CPC) & DCIT, Circle 10(1)(1), Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 2109/MUM/2022[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.2109/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2019-20) Home First Finance बिधम/ Acit, Cpc (Respondent Company India Limited No.1) Vs. 511, Acme Plaza 136, Dcit, Circle-10(1)(1), Andheri Kurla Road, Mumbai (Respondent Andheri East-400059. No.2) 209, 2Nd Floor, Aayakar Bhawan, Mumbai- 400020. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aacch3317E (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Pratik Shah Revenue By: Dr. Samuel Pitta (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 26/05/2023 घोषणा की तारीख /Date Of Pronouncement: 31/05/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 27.06.2022 For Ay. 2019-20. 2. Even Though, We Had Allowed The Appeal Vide Order Dated 28.09.2022, The Same Has Been Recalled In Ma No. 209/Mum/2023. The Only Issue Is Regarding The Disallowance Confirmed By Ld. Cit(A) Regarding Employee’S Contribution Towards Pf/Esi To The Tune Of Rs.42,34,050/-. 3. We Have Heard Both The Parties & Perused The Records. The Cpc Banglore Processed The Return Of Income U/S 143(1) Income Tax Act, 1961 (Hereinafter “The Act”) & Made Adjustment Of Rs.42,34,050/- U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act For Late Deposit Of Employee’S Contribution To Epf/Esic Beyond The Due Date As Prescribed In The Specified Act (Pf/Esic Acts). The Assessee Has Referred The Decision Of Hon’Ble Jurisdictional High Court In The Case

For Appellant: Shri Pratik ShahFor Respondent: Dr. Samuel Pitta (Sr. AR)

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

Gulermak-Tpl Pune Metro Joint Venture, Mumbai vs. Assistant Commissioner of Income Tax, Centralised Processing Centre, Bengaluru, Karanataka

In the result, appeal filed by the assessee is dismissed

ITA 1979/MUM/2022[2020-21]Status: DisposedITAT Mumbai31 May 2023AY 2020-21

Bench: Shri Br Baskaran, Am & Shri Aby T. Varkey, Jm

For Appellant: Shri Darshan KoikarFor Respondent: Dr. Samuel Pitta (Sr. AR)

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

Mehara Eyetech Pvt Ltd, Mumbai vs. Asstt Commissioner of Income Tax, Circle 1(3)(1), Mumbai

In the result, appeal filed by the assessee is dismissed

ITA 1684/MUM/2022[2020-2021]Status: DisposedITAT Mumbai31 May 2023AY 2020-2021

Bench: Shri B.R. Baskaran (Am) & Shri Aby T. Varkey (Jm)

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

Babubhai Jagjivandas, Mumbai vs. ADIT (CPC) (ACIT 19(1), Mumbai

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

ITA 2316/MUM/2021[2018-19]Status: DisposedITAT Mumbai31 May 2023AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19 Babubhai Jagjivandas, Asstt. Director Of Income 128 Vishnu Niketan, Prathna Tax (Cpc), Bangalore [Acit Samaj Road, New Charni Vs. 19(1), Mumbai.] Road, Matru Mandir, Mumbai- Mumbai-400 004. 400 007. Pan No. Aaafb 5829 N Appellant Respondent Assessee By : None Revenue By : Mr. Suresh Periasamy, Dr : Date Of Hearing 29/05/2023 : Date Of Pronouncement 31/05/2023 Order

For Appellant: NoneFor Respondent: Mr. Suresh Periasamy, DR

Section 143(1)Section 3Section 36Section 36(1)(va)

M/S. P.A.Zaveri, Mumbai vs. ADIT, CPC, Begaluru

The appeals are dismissed

ITA 2057/MUM/2021[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20

For Appellant: Shri Bhadresh DoshiFor Respondent: Ms. Naina K. Kumar

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 254Section 36(1)(va)Section 43B

Shri Shashikumar S Mishra, Bharuch vs. Assistant Commissioner of Income Tax, Circle -1, Bharuch

ITA 100/SRT/2023[2018-19]Status: DisposedITAT Surat31 May 2023AY 2018-19

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)

For Appellant: Shri Bharat Jhaveri, AdvocateFor Respondent: Shri Vinod Kumar, Sr-DR

Section 143(3)Section 36(1)(va)Section 40Section 41Section 43Section 43B

Bhola Singh, Hooghly vs. ITO, Ward 24(1), Hooghly

In the result appeal of the assessee in ITA No

ITA 279/KOL/2023[2018-19]Status: DisposedITAT Kolkata30 May 2023AY 2018-19

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 278 & 279/Kol/2023 Assessment Year: 2018-19 Bhola Singh Income Tax Officer, Ward-24(1), Singh Enterprise Vs Hooghly 2, Netaji Park Lichu Bagan, Bandel Hooghly - 712123 [Pan : Aoxps1479N] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Surana, Fca Revenue By : Smt. Ranu Biswas, Addl. Cit D/R सुनवाई क" तारीख/Date Of Hearing : 16/05/2023 घोषणा क" तारीख /Date Of Pronouncement: 30/05/2023 आदेश/O R D E R Per Dr. Manish Borad: These Are Two Appeals Related To Assessment Year 2018-19. Ita No. 278/Kol/2023 Is Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter Referred To As The ‘Ld. Cit(A)’), Dt. 17/03/2023 Arising Out Of The Order U/S 143(3) Of The Act, Dt. 25/10/2019 & In Ita No. 279/Kol/2023 Is Against The Order Of The Ld. Cit(A) Dt. 15/03/2023, Arising Out Of The Order U/S 154 Of The Act, Dt. 11/05/2021. 2. The Common Issue Raised In Both These Appeal Are Firstly The Disallowance U/S 43B Of The Act At Rs. 4,38,526/- On Account Of Non- Payment Of Outstanding Amount Of Esi, Pf, Cgst & Sgst Not Paid Before The Due Date Of Filing Of Return Of Income & The Second Issues Is Disallowance Employees’ Contribution Made Towards Pf Amounting To Rs.61,387/-.

For Appellant: Shri Sunil Surana, FCAFor Respondent: Smt. Ranu Biswas, Addl. CIT D/R

Section 139Section 139(1)Section 143(3)Section 154Section 43B