Section 43-B Income Tax Act (2025: s.37) — Case Laws

Abhilakh Singh Sikarwar, Gwalior vs. Income Tax Officer, Ward 2(2), Gwalior

In the result, the appeal is allowed to the extent indicated above leaving the parties to bear their own cost(s)

ITA 255/AGR/2026[2020-21]Status: DisposedITAT Agra02 Jun 2026AY 2020-21

Bench: Shri M. Balaganeshabhilakh Singh Sikarwar, Vs. Ito, New Resham Mill Line, Ward-2(2), Kanch Mill Road, Birla Gwalior Nagar, Gwalior (Appellant) (Respondent) Pan: Bglps7046E Assessee By : Shri Ashok Vijayawargiya, Ca Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/05/2026 Date Of Pronouncement 02/06/2026

For Appellant: Shri Ashok Vijayawargiya, CAFor Respondent: Shri Anil Kumar, Sr. DR

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

M/S Varsha Construction vs. Assistant Commissioner of Income Tax Circle - 1(1)

In the result, the appeal is allowed to the extent indicated herein-

TAXC/133/2025HC Chhattisgarh15 Apr 2026

For Appellant: Mr. Nikhilesh Begani and Mr. Apurv Goyal, AdvocatesFor Respondent: Mr. Ajay Kumrani, Advocate on behalf of Mr. Amit

Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 147Section 246ASection 260ASection 36(1)(va)

Maa Harsiddhi Infra Developers Private Limited vs. The Assistant Commissioner of Incime Tax

In the result, the appeal is allowed to the extent indicated herein-

TAXC/152/2025HC Chhattisgarh15 Apr 2026

For Appellant: Mr. Vaibhav Tiwari, AdvocateFor Respondent: Mr. Ajay Kumrani, Advocate on behalf of Mr. Amit

Section 143(1)Section 143(1)(a)Section 143(3)Section 147Section 246ASection 260ASection 36(1)(va)

Sunil Kumar, Alwar Rajasthan vs. ITO Ward 3, Rewari

In the result, the appeal is allowed to the extent indicated above leaving the parties to bear their own cost(s)

ITA 7634/DEL/2025[2019-2020]Status: DisposedITAT Delhi23 Dec 2025AY 2019-2020

Bench: Sh. Satbeer Singh Godaraita No. 7634/Del/2025 : Asstt. Year: 2019-20 Sunil Kumar, Vs Income Tax Officer, Hill View Apartment, K-001, Ward-3, Neemrana, Behror, Alwar, Rewari, Rajasthan-301707 Haryana-123401 (Appellant) (Respondent) Pan No. Ccmpk7200C Assessee By: None Revenue By : Sh. Amit Shukla, Sr. Dr Date Of Hearing: 23.12.2025 Date Of Pronouncement: 23.12.2025 Order This Assessee’S Appeal For Assessment Year 2019-20 Arises Against The Addl./Jcit(A), Panaji’S Din & Order No. Itba/Apl/S/250/2025-26/1081206915(1) Dated 26.09.2025, In Proceedings U/S 143(1) R.W.S. 264 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Amit Shukla, Sr. DR

Section 143(1)Section 143(1)(a)Section 143(3)Section 147Section 246ASection 260ASection 36(1)Section 36(1)(va)

Spectrum Talent Management Private Limited, Delhi vs. Deputy Commissioner of Income Tax, CPC, CPC Bangalore

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

ITA 3313/DEL/2024[2020-21]Status: DisposedITAT Delhi13 Dec 2024AY 2020-21

Bench: Shri Challa Nagendra Prasadआ.अ.सं/.I.T.A No.3313/Del/2024 िनधा"रणवष"/Assessment Year: 2020-21 बनाम Spectrum Talent Management Dcit Private Limited, Vs. Cpc, Bangalore, B-46, Retreat Apartments, 20, Karnataka. 1.P. Extension, Delhi. Pan No. Aarcs4776M अपीलाथ" Appellant ""यथ"/Respondent

Section 143Section 143(1)Section 143(1)(a)Section 143(3)Section 250Section 36(1)(va)Section 80ASection 80J

The Haryana Cooperative Sugar Mills Ltd vs. Commissioner of Income Tax Rohtak

ITA/49/2002HC Punjab & Haryana02 Sept 2024

Bench: Held That The Liability Was Falling Under Section 43-B Of The Income Tax Act, For Payment Of Interest On Tax, From Earlier Year Was Unjustified. However, We Find That The

Section 43

The ITO, Ward-2(1)(3), Baroda vs. Super Hospitality Services Pvt. Ltd., Baroda

ITA 579/AHD/2015[2006-07]Status: DisposedITAT Ahmedabad31 Jan 2022AY 2006-07

Bench: Ms. Annapurna Gupta & Ms. Madhumita Roy(Conducted Through Virtual Court) Assessment Year: 2006-07 Income Tax Officer, Vs. Super Hospitality Services Pvt. Ward – 2(1)(3), Baroda. Limited, 303, Vraj Square, Manisha Circle, Old Padra Road, Vadodara – 390020 (Gujarat) [Pan – Aajcs 7483 D] Assessment Year: 2010-11 Super Hospitality Services Pvt. Vs. Assistant Commissioner Of Limited, Income Tax, Circle-4, 303, Vraj Square, Vadodara. Manisha Circle, Old Padra Road, Vadodara – 390020 (Gujarat [Pan – Aajcs 7483 D] (Appellants) (Respondents) Revenue By : Shri Purushottam Kumar, Sr. D.R. Assessee By : None Date Of Hearing : 15.12.2021 Date Of Pronouncement : 31.01.2022 O R D E R Per Annapurna Gupta:

For Appellant: NoneFor Respondent: Shri Purushottam Kumar, Sr. D.R

Section 147Section 250(6)Section 271(1)(c)Section 43

Super Hospitality Services Pvt. Ltd., Baroda vs. The ACIT, Circle-4, Baroda

ITA 526/AHD/2015[2010-11]Status: DisposedITAT Ahmedabad31 Jan 2022AY 2010-11

Bench: Ms. Annapurna Gupta & Ms. Madhumita Roy(Conducted Through Virtual Court) Assessment Year: 2006-07 Income Tax Officer, Vs. Super Hospitality Services Pvt. Ward – 2(1)(3), Baroda. Limited, 303, Vraj Square, Manisha Circle, Old Padra Road, Vadodara – 390020 (Gujarat) [Pan – Aajcs 7483 D] Assessment Year: 2010-11 Super Hospitality Services Pvt. Vs. Assistant Commissioner Of Limited, Income Tax, Circle-4, 303, Vraj Square, Vadodara. Manisha Circle, Old Padra Road, Vadodara – 390020 (Gujarat [Pan – Aajcs 7483 D] (Appellants) (Respondents) Revenue By : Shri Purushottam Kumar, Sr. D.R. Assessee By : None Date Of Hearing : 15.12.2021 Date Of Pronouncement : 31.01.2022 O R D E R Per Annapurna Gupta:

For Appellant: NoneFor Respondent: Shri Purushottam Kumar, Sr. D.R

Section 147Section 250(6)Section 271(1)(c)Section 43

Assistant Commissioner of Income Circle 5(1)(2), Mumbia vs. Dharmanandan Diamonds Private Limited, Mumbai

In the result, assessee's appeal is allowed as above

ITA 5600/MUM/2019[2012-13]Status: DisposedITAT Mumbai05 Aug 2021AY 2012-13

Bench: Sri Mahavir Singh, Vp & Sri Manoj Kumar Aggarwal, Am आमकय अऩीर सिं./ Ita No. 5600/Mum/2019 (ननधाायण वषा / Assessment Year 2012-13) आमकय अऩीर सिं./ Ita No. 5601/Mum/2019 (ननधाायण वषा / Assessment Year 2013-14) आमकय अऩीर सिं./ Ita No. 5602/Mum/2019 (ननधाायण वषा / Assessment Year 2014-15) आमकय अऩीर सिं./ Ita No. 5603/Mum/2019 (ननधाायण वषा / Assessment Year 2015-16) The Asst. Commissioner Of Dharmanandan Diamonds Income Tax, Circle 5(1)(2), Private Limited Room No. 568 Fc 7081-7082, Bharat फनाभ/ Aayakar Bhavan, M.K. Road, Diamond Bourse, Bandra Mumbai-400 020 Kurla Complex Bandra East Vs. Mumbai-400 051 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा सिं./Pan No. Aaccd6676J अऩीराथी की ओय से/ Appellant By : Shri Bharat Andhle, Cit Dr प्रत्मथी की ओय से/ Respondent By : Shri Rashmikant Moti, Ar सुनवाई की तायीख / Date Of Hearing: 05.08.2021 घोषणा की तायीख / Date Of Pronouncement: 05.08.2021 आदेश / O R D E R भहावीय ससिंह, उऩाध्मऺ के द्वाया / Per Mahavir Singh, Vp: These Appeals Of Assessee Are Arising Out Of Orders Of The Commissioner Of Income Tax (Appeals)]-10, Mumbai [In Short Cit(A)], In Appeal Nos. Cit(A)-10, Mumbai/10323/2016-17, Cit(A)-

For Appellant: Shri Bharat Andhle, CIT DRFor Respondent: Shri Rashmikant Moti, AR

Section 143(3)Section 43Section 43(1)Section 43(6)(c)Section 47

M/S Himuda, Shimla vs. Addl. CIT, Shimla

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

ITA 28/CHANDI/2009[2005-06]Status: DisposedITAT Chandigarh11 Dec 2019AY 2005-06

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Arvind Sudarshan, Sr. DR

Section 10Section 43

Rankas Texfab Private Limited, Ahmedabad vs. DCIT Circle, Ward 3(1)(2), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 483/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad14 Nov 2019AY 2014-15

For Appellant: NoneFor Respondent: Shri Vidhyut Trivedi, Sr. D.R

Section 139(1)Section 143(3)Section 36(1)(va)Section 43

The Pr Commissioner of Income Tax, CIT(A) vs. M/S Biesse Manufacturing Company Pvt Ltd

ITA/1085/2017HC Karnataka05 Jul 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 2(24)(x)Section 260Section 36(1)(va)Section 6

Elico Limited, Hyderabad vs. Income Tax Officer, Hyderabad

The appeals are allowed

ITTA/217/2005HC Telangana29 Nov 2017

Bench: The Commissioner Of Income Tax (Appeals)-Ii, Hyderabad & The Income Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad, Having Been Dismissed, The Assessee Filed The Present Appeals. 2. Sri S.Dwarakanath, Learned Counsel For The Appellant, Has Placed Before Us The Judgment In Commissioner Of Income Tax Vs. Alom Extrusions Limited1 & Submitted That In The Said Judgment, The Supreme Court Held That Deletion Of Second Proviso To Section 43-B Of The Income Tax Act, 1961 (For Short, 'The Act'), Based On Which Disallowance Was Made Being Curative, Has Retrospective Operation From 01-04-1988, The Date On Which The Said Provision Was Introduced. He Has Accordingly Submitted That In View Of The Said Judgment, The Appeals Deserve To Be Allowed. Sri B.Narasimha Sarma, Learned Senior Standing Counsel For Income Tax Department, Has Fairly Conceded The Submission Of Leaned Counsel For The Appellant.

For Appellant: Dr. N.R.Siva SwamyFor Respondent: Sri B.Narasimha Sarma

Section 43

Elico Limited, Hyderabad vs. Income Tax Officer, Hyderabad

The appeals are allowed

ITTA/218/2005HC Telangana29 Nov 2017

Bench: The Commissioner Of Income Tax (Appeals)-Ii, Hyderabad & The Income Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad, Having Been Dismissed, The Assessee Filed The Present Appeals. 2. Sri S.Dwarakanath, Learned Counsel For The Appellant, Has Placed Before Us The Judgment In Commissioner Of Income Tax Vs. Alom Extrusions Limited1 & Submitted That In The Said Judgment, The Supreme Court Held That Deletion Of Second Proviso To Section 43-B Of The Income Tax Act, 1961 (For Short, 'The Act'), Based On Which Disallowance Was Made Being Curative, Has Retrospective Operation From 01-04-1988, The Date On Which The Said Provision Was Introduced. He Has Accordingly Submitted That In View Of The Said Judgment, The Appeals Deserve To Be Allowed. Sri B.Narasimha Sarma, Learned Senior Standing Counsel For Income Tax Department, Has Fairly Conceded The Submission Of Leaned Counsel For The Appellant.

For Appellant: Dr. N.R.Siva SwamyFor Respondent: Sri B.Narasimha Sarma

Section 43