abhinavdread/msme-legal-dispute-classification-dataset huggingface dataset:
Suit No.11281/16 relating to recovery of capital subsidy from government departments under concerned Ministry under various projects/schemes including CLCSS/MSME on commercial basis. 2. It is further stated that the defendant approached the plaintiff and showed his interest in claiming above said subsidy amount and as per meetings and discussions, the defendant vide offer letter dated 25.03.2012, agreed and confirmed to offer the job/assignment to the plaintiff for claiming 15% of the capital subsidy against the project of installation of four colour offset printing machines, which the defendant had implemented by availing term loan and the plaintiff agreed to accept the offer of the assignment upon agreed professional charges of 12% of the Capital subsidy amount, which were to be received by the plaintiff after the receipt of capital subsidy by the defendant from concerned department. The said charges were agreed to be payable only on receipt of claimed amount of subsidy and to start after signing of the copy of letter dated 25.03.2012 containing all the terms and conditions. 3. The defendant further agreed to pay an upfront advance amount of Rs.30,000/­ which was subject to adjustment in the balance amount of the plaintiff. It was further agreed that in case assignment was not completed or subsidy was not received by the defendant, the advance amount of Rs.30,000/­ shall be refunded back to the defendant. 4. It is further stated that the plaintiff accepted the offer letter dated 25.03.2012, which clearly mentions that defendant had Suit No.11281/16 Sh. V.P. Sharma Vs. M/s India Offset Printers Pvt. Ltd. Page 2/8 Suit No.11281/16 agreed to make payment of plaintiff's fee/bill immediately upon receipt of capital subsidy from concerned government department. The plaintiff professionally handled everything during the liasoning and was able to recover the amount of capital subsidy from concerned department and the amount of Rs.15 lakh was credited/transferred in the defendants bank i.e. PNB, NSIC Bhawan, Okhla Indl. Estate, New Delhi and on receipt of information regarding the same, plaintiff raised a bill dated 22.09.2012 for Rs.1,80,000/­ being 12% amount of professional charges as agreed and after adjusting advance amount of Rs.30,000/­ paid by the defendant the plaintiff is entitled to remaining balance amount of Rs.1,50,000/­ but the defendant started delaying the payment one some pretext or the other. 5. It is further stated that the plaintiff also wrote a letter dated 02.05.2013 to the defendant demanding the balance charges but the defendant neither replied nor paid the amount. Seeing the malafide intentions of defendant, a complaint dated 15.05.2013 was also lodged in PS Okhla Industri
1. N.Athimuthan (Proprietor), M/s. Aathees Hard Flooring, 26/2, LDC Road, Chinnachokkikulam, Madurai 625 002. 2. The Micro Small Enterprise Facilitation Council, Madurai Region, District Industries Centre, AlagarKoil Road, Madurai 625 002. ... Respondents Prayer : Writ Appeal filed under Clause XV of Letters Patent, to allow the writ appeal by setting aside the order passed in W.P.(MD)No.26527 of 2022 dated 02.03.2023 on the file of this Court. 1/11 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2025 05:49:41 pm ) W.A.(MD)No.1145 of 2023 For Appellant : Mr.M.Vallinayagam, Senior Counsel, For Mr.A.Sivaji For Respondents : Mr.T.Lajapathi Roy, Senior Counsel, For Mr.Thirunavukkarasu for R1. JUDGMENT (By G.R.SWAMINATHAN, J.) Heard the learned senior counsel on either side. 2.The first respondent herein approached the MSME Council, Madurai Region for resolving his monetary claim raised against the appellant by invoking Section 18 of the Micro, Small and Medium Enterprises Development Act, 2006. MSME Council issued summon to the appellant and conciliation proceedings were conducted on 31.01.2022, 28.02.2022, 15.03.2022, 29.04.2022, 13.06.2022 and 27.06.2022. The conciliation efforts failed. Thereafter, summon dated 06.07.2022 was issued to the appellant to appear on 26.07.2022. What took place in the facilitation council on that date has been captured in Paragraph No.8 of the award dated 26.07.2022. The said paragraph reads as follows: 2/11 https://www.mhc.tn.gov.in/judis ( Uploaded on: 02/07/2025 05:49:41 pm ) W.A.(MD)No.1145 of 2023 “8.During the 6th Hearing on 26.07.2022 through Video Conference, the Petitioner was present and represented by Thiru.N.Athimuthan and the Respondent was present and represented by Counsel Thiru.PJ.Sri Ganesh. The Council has gone through the invoices and other relevant documents submitted by the Petitioner. Petitioner denied the contention of the Respondent that the work was abandoned midway. Third party 'Stem Infrastructure' was appointed in January 2021. The Petitioner stated that no timely payments were made by the Respondent and therefore left the project in July 2021 based on a mutual understanding and discussion with the Respondent.
Madras High Court M/S. Suraj Precision Engineering Works ... vs The Chairman on 30 October, 2023 W.P. No. 23871 of 2018 DATED : 30.10.2023 CORAM THE HON'BLE MR. JUSTICE P.D. AUDIKESAVALU W.P. No. 23871 of 2018 and W.M.P. No. 27826 of 2018 M/s. Suraj Precision Engineering Works Pvt. Ltd., Flat No. 3A/26/13, 3rd Floor, AUM Apartments, No. 26, Kothari Road, Nungambakkam, Chennai – 600 034. … Petitioner vs 1. The Chairman, Micro, Small, Medium Enterprises Facilitation Council Chennai Region, Commissioner and Director of Industries, and Commerce, Guindy, Chennai – 600 032. 2. M/s. Sali Engineers, No. 13, Raghavendra Street, Ambattur Industrial Estate, Chennai – 600 058. ... Respondents Prayer: Writ Petition filed under Article 226 of the Constitution of India, 2050, praying to issue a Writ of Certiorarified Mandamus, to call for the records of the First Respondent pertaining to order dated 09.05.2018 made in proceeding O.P. No. MSEFC/CR/49/2017 and quash the same and to direct the First Respondent to refer the claim dated 11.05.2017 of the claimant to https://www.mhc.tn.gov.in/judis 1/8 W.P. No. 23871 of 2018 arbitration in accordance with the provisions of Section 18(3) of MSMED Act, 2006. For Petitioner : Mr. K.Kannan For Respondents : Mr. S.Yashwath (for R1) Mr. Ramesh Umapathy (for R2) ORDER Heard Mr.K.Kannan, Learned Counsel appearing for the Petitioner, Mr. S.Yashwath, Learned Counsel for the First Respondent and Mr. Ramesh Umapathy, Learned Counsel for the Second Respondent and perused the materials placed on record, apart from the pleadings of the parties. 2. The Second Respondent had made a claim in O.P. No. MSEFC/CR/49/2017 before the First Respondent under Section 18(1) of the Micro, Small and Medium Enterprises Development Act, 2006 (hereinafter referred to as 'the MSMED Act' for short), claiming payment of Rs. 7,57,689/ from the Petitioner towards remaining amount due for goods supplied with interest calculated in terms of that Act, in which an order dated 09.05.2018 was passed holding that the Petitioner was liable to pay the principal sum of Rs. 5,56,452/ together with compounded interest with monthly rests at three https://www.mhc.tn.gov.in/judis 2/8 W.P. No. 23871 of 2018 times of the Bank rate notified by the Reserve Bank of India as stipulated in Sections 15 and 16 of the MSMED Act, 2006 from the appointed due dates respectively till payment, which is assailed in this Writ Petition. 3. In response to the contentions raised by the Second Respondent that if the Petitioner is aggrieved by the impugned order, he has to only resort to filing of an application under Section 34 of the Arbitration and Conciliation Act, 1996 (hereinafter referred to as 'the A & C Act' for short) to have it set aside as an arbitral award, Learned Counsel for the Petitioner has placed reliance on the decision of the Hon'ble Supreme Court of India in M/s. Vijeta Construction vs M/s. Indus Smelters Ltd. (Order dated 23.09.2021 in Civil Appeal No. 5934 of 2021), where after referring to the relevant provisions of the MSMED Act and A & C Act, i
Delhi High Court Director Of Income Tax International ... vs Ge Packaged Power Inc. on 12 January, 2015 $~6 to 46 * Decided on : 12.01.2015 + ITA 352/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE PACKAGED POWER INC. ..... Respondent + ITA 353/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus M/S GE PACKAGED POWER INC. ..... Respondent + ITA 354/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE PACKAGED POWER INC ..... Respondent + ITA 355/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE PACKAGED POWER INC. ..... Respondent + ITA 356/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE PACKAGED POWER INC. ..... Respondent + ITA 357/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus ITA 352/2014 and connected matters Page 1 GE PACKAGED POWER INC ..... Respondent + ITA 358/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE JENBACHER GMBH & CO. OHG ..... Respondent + ITA 359/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE JENBACHER GMBH & CO. OHG ..... Respondent + ITA 360/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE JENBACHER GMBH & CO. OHG ..... Respondent + ITA 361/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE NUOVO PIGNONE S.P.A. ..... Respondent + ITA 362/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE NUOVO PIGNONE S.P.A. ..... Respondent + ITA 363/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE NUOVO PIGNONE S.P.A. ..... Respondent ITA 352/2014 and connected matters Page 2 + ITA 364/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE NUOVO PIGNONE S.P.A. ..... Respondent + ITA 365/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES DISTRIBUTION LLC ..... Respondent + ITA 366/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES DISTRIBUTION LLC ..... Respondent + ITA 367/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES DISTRIBUTION LLC ..... Respondent + ITA 368/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES DISTRIBUTION LLC..... Respondent + ITA 369/2014 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES DISTRIBUTION LLC..... Respondent + ITA 370/2014 ITA 352/2014 and connected matters Page 3 DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION ..... Appellant versus GE ENGINE SERVICES DISTRIBUTION LLC..... Respondent + ITA 371/2014 DIRECTOR OF INCOME TAX INTERNATIO
Delhi High Court S.K.Talware vs Union Of India on 17 April, 2012 * % Judgment reserved on: 10.4.2012 Judgment pronounced on: 17.4.2012 + W.P.(C) 2251522518/2005 & CM No.1469214694/2005, 6787/2006, 7955/2006, 15087/2008 & 1536/2012 Indian Telecom Service Association & Others ... Petitioners versus Union of India & Others ... Respondents + W.P.(C) 2221722257/2005 & CMs No.14646/2005, 14648/2005 Arun Gupta And Others ... Petitioners versus Union of India & Others ... Respondents + W.P.(C) 2225822463/2005 & CMs No.14652/2005 & 14655/2005 Mukesh Kumar Chauhan And Others ... Petitioners versus Union of India & Others ... Respondents + W.P.(C) 22783/2005 S.K.Talware ... Petitioner versus Union of India ... Respondents W.P(C) 22783/2005 Page 1 of 26 + W.P.(C) 2278422788/2005 & CM No.16074/2005 Pushpender Singh And Others ... Petitioners versus Union of India ... Respondents + W.P.(C) 2278922847/2005 & CMs No.12817/2006, 13732/2006 & 14503/2006 Akhilesh Trivedi ... Petitioners versus Union of India ... Respondents + W.P.(C) 23093/2005 Rakesh Kumar Tripathi ... Petitioner versus Union of India ... Respondents + W.P.(C) 2312423126/2005 Awadhesh K. Singh And Others ... Petitioners versus Union of India & Others ... Respondents W.P(C) 22783/2005 Page 2 of 26 + W.P.(C) 23655/2005 Gajender Kumar Yadav ... Petitioner versus Union of India & Others ... Respondents + W.P.(C) 1238012382/2006 & CMs No.9467/2006, 11074/2008 & 14543/2008 MTNL Executive Welfare Association ... Petitioner versus Union of India & Another ... Respondents + W.P.(C) 17618/2006 & CMs No. 1458814589/2006 & 170/2007 A.K.Sharma ... Petitioner versus Union of India & Others ... Respondents + W.P.(C) 3414/2007 & CM No.63966397/2007 Vinay Saran ... Petitioner versus Union of India & Others ... Respondents Advocates who appeared in this case: For the Petitioner : Mr. Parag Tripathi, Sr. Advocate with Mr. VSR Krishna and Ms. Swati Sharma in WP(C) 2221522257/2005 Mr. Yasoban Das, Sr. Advocate with Mr. A.K.Srivastava, Mr. Ashish W.P(C) 22783/2005 Page 3 of 26 Sindhu and Mr. Arvind Tiwari in WP(C) 22789/2005 Mr. A.K.Srivastava and Mr. Ashish Sindhu in WP(C) 22783/2005, 22784/2005, 22789/2005, 23093/2005, 23124/2005 & 23655/2005 For Respondent : Mr. A.S.Chandhiok, Additional Solicitor General with Mr. B.V.Niren, Mr Prasouk Jain, Mr. Utkarsh Sharma & Mr. Pratap for UoI Mr. Ravi Sikri with Mr. Vaibhav Kalra for MTNL HON'BLE MR. JUSTICE BADAR DURREZ AHMED HON'BLE MR. JUSTICE V.K.JAIN V.K. JAIN, J. 1. This batch of writ petitions are directed against the orders dated 21.10.2005 and 31.10.2005 passed by the Central Administrative Tribunal, Delhi (hereinafter referred to as the Tribunal) in OA No. 1963/2005 and other connected OAs. 2. Pursuant to its decision to set up a Public Sector Corporatio
2. Mrs. Maduri W/o Mr. Sanjay Kumar R/o D­2/186, Near Dilli Haat, Kidwai Nagar West, South West, Delhi­110023 ...........Respondent Date of Institution : 06.06.2022 Date of reserving the judgment : 16.02.2024 Date of pronouncement : 14.03.2024 Decision : Allowed PETITION UNDER SECTION 276 OF THE INDIAN SUCCESSION ACT 1925 FOR OBTAINING PROBATE OF THE WILL DATED 24.09.2021 OF LATE SMT. DEVKI, W/O LATE SH. INDER LAL, R/O 889, DDA FLATS, GALI NO.28, MADANGIR, DR. AMBEDKAR NAGAR, NEW DELHI­110062. JUDGMENT 1. The present petition has been filed by the petitioner under Section 276 of the Indian Succession Act 1925 for obtaining probate of the Will dated 24.09.2021 of Late Smt. Devki w/o Late Sh. Inder Lal (since deceased)(hereinafter referred to as 'testatrix'). The case of the petitioner, as per the petition, is as PC No. 32/2022 CNR No. DLST01­005153­2022 Page 2 of 23 Dr. Yadvender Singh/ADJ­02/South/Saket/14.03.2024 Sanjay Kumar Vs. Govt. of National Capital Territory of Delhi & Anr. under:­ 1.1. The testatrix was a Hindu by religion. She had expired on 02.03.2022 at Akash Hospital, Malviya Nagar, New Delhi. 1.2. The petitioner is the son­in­law of the testatrix. He was duly appointed as Executor of the Will dated 24.09.2021 by the testatrix. The daughter of deceased, namely, Mrs. Madhuri, is the sole legal heir and daughter of the deceased. Mrs. Madhuri was married to Mr. Sanjay Kumar (Petitioner) and has two children out of their marriage i.e. one daughter, namely, Ms. Aarushi (grand daughter of deceased) and one son, namely, Yashash (grandson of deceased). Mrs. Madhuri and Ms. Aarushi Kanojia are the beneficiaries of the Will dated 24.09.2021 as per the wishes of testatrix. 1.3. At the time of her death, the testatrix was an aged person and was suffering from various old aged health issues since past few years. The daughter of deceased, namely, Mrs. Madhuri was taking care of testatrix as being her only daughter and care taker. Due to ill health and old age, the testatrix executed the Will as per her wish. The testatrix executed her last Will dated PC No. 32/2022 CNR No. DLST01­005153­2022 Page 3 of 23 Dr. Yadvender Singh/ADJ­02/South/Saket/14.03.2024 Sanjay Kumar Vs. Govt. of National Capital Territory of Delhi & Anr. 24.09.2021 in favour of daughter and grand daughter. 1.4. The Will dated 24.09.2021 was executed by the testatrix out of her own free will and without any coercion, pressure or undue influence from any corner. The Will dated 24.09.2021 was executed at the residence of the petitioner and was drafted by Ms. Aarushi Kanojia on the instructions of the testatrix as the same was drafted in English it was explained in vernacular Hindi language. The testatrix after understanding its contents, signed and put her thumb impression on the said Will in the presence of two witnesses. 1.5. As per the wishes so enumerated in the Will dated 24.09.2021, the testatrix bequeathed all her rights in the following movable and immovable properties in the favour of her daughter namely Mrs. Madhuri as under; a) Property consisting of Ground, First, Second, Third and Fourth Floor, bearing No. 889, DDA Flats, Gali No. 28, Madangir, Dr. Ambedkar Nagar,
Piyush Periwal & Ors. ...Respondents Present: For Appellant: Mr. Abhishek Prasad, Advocate. For Respondents: Mr. Jishnu Saha, Sr. Advocate with Mr. Abhijeet Sarkar, Advocates. Lzafeer Ahmad. B.F. for R3 Company Appeal (AT) (Insolvency) Nos. 947, 1001 of 2021, 525, 526, 499, 612 of 2022 1 With Company Appeal (AT) (Insolvency) No. 525 of 2022 (Arising out of Order dated 08.04.2022 passed by the Adjudicating Authority (National Company Law Tribunal), Guwahati Bench, Guwahati in IA No.43 of 2021 in C.P. (IB) No.09/GB/ 2019) IN THE MATTER OF: PLBB Products Pvt. Ltd. ...Appellant Versus Madhulika Periwal & Ors. ...Respondents (Substituted vide order dt. 09.01.2024 in IA No.5654/2023) Present: For Appellant: Mr. Abhijeet Sinha, Mr. Saikat Sarkar, Ms. Akanksha Kaushik, Ms. Heena Kochar, Ms. Meena, Advocates, Lzafeer Ahmad. B.F. For Respondents: Mr. Jishnu Saha, Sr. Advocate with Mr. Abhijeet Sarkar and Mr. Kaustubh Prakash, Advocates. With Company Appeal (AT) (Insolvency) No. 526 of 2022 & I.A. No. 2474 of 2022 (Arising out of Order dated 08.04.2022 passed by the Adjudicating Authority (National Company Law Tribunal), Guwahati Bench, Guwahati in IA No.27 of 2021 in C.P. (IB) No.09/GB/ 2019) IN THE MATTER OF: Stressed Assets Stabilization Fund (SASF) ...Appellant Versus Madhulika Periwal & Ors. ...Respondents (Substituted vide order dt. 09.01.2024 in IA No.5651/2023) Present: For Appellant: Ms. Madhavi Divan, learned ASG, Mr. Ritin Rai, Sr. Advocate with Mr. Sidhartha Barua, Mr. Praful Jindal, Ms. Tahira Kathpalia, Advocates. For Respondents: Mr. Amit Pareek, RP Mr. Jishnu Saha, Sr. Advocate with Mr. Abhijeet Sarkar, Advocates. Company Appeal (AT) (Insolvency) Nos. 947, 1001 of 2021, 525, 526, 499, 612 of 2022 2 With Company Appeal (AT) (Insolvency) No. 499 of 2022 (Arising out of Order dated 08.04.2022 passed by the Adjudicating Authority (National Company Law Tribunal), Guwahati Bench, Guwahati in IA No.43 of 2021 in C.P. (IB) No.09/GB/ 2019) IN THE MATTER OF: Stressed Assets Stabilization Fund (SASF) ...Appellant Versus Madhulika Periwal & Ors. ...Respondents (Substituted vide order dt. 09.01.2024 in IA No.5656/2023) Present: For Appellant: Ms. Madhavi Divan, learned ASG, Mr. Ritin Rai, Sr. Advocate with Mr. Sidhartha Barua, Mr. Praful Jindal, Ms. Tahira Kathpalia, Advocates. For Respondents: Mr. Amit Pareek, RP Mr. Jishnu Saha, Sr. Advocate with Mr. Abhijeet Sarkar, Advocates. Mr. Kaustubh Prakash, Advocate for R3. With Company Appeal (AT) (Insolvency) No. 612 of 2022 (Arising out of Order dated 08.04.2022 passed by the Adjudicating Authority (National Company Law Tribunal), Guwahati Bench, Guwahati in IA No.43 of
Income Tax Appellate Tribunal Ahmedabad Kifs Securities Pvt. Ltd.,, Ahmedabad vs The Acit, Circle1(3), Ahmedabad on 29 November, 2019 KIFS Securities Ltd & Khandwala Integrated Financial Services P. Ltd, ITA Nos.643, 2717, 2882/Ahd/14, 786, 914/Ahd/16,63,1885/Ahd/17 & 932/Ahd/2014 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD BENCH, AHMEDABAD BEFORE HON'BLE JUSTICE P.P.BHATT, PRESIDENT AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER ITA No 643/Ahd/2014 & ITA No 2717/Ahd/2014 Assessment Years 201011 & 201112 PAN : AAACK6128Q KIFS Securities Ltd, V/s JCIT, Range3, B81, Parisheema Complex, Ahmedabad C.G. Road, Ahmedabad (Appellant) (Respondent) ITA No 932/Ahd/2014 Assessment Year 201011 PAN AAACK6128Q DCIT, Circle3, V/s Khandwala Integrated Ahmedabad Financial Services P.Ltd B81, Parisheema Complex C.G. Road, Ahmedabad (Revenue) (Respondent) ITA No. 2882/Ahd/2014 Assessment Year 201112 ACIT, Circle3, V/s KIFS Securities Ltd, Ahmedabad B81, Parisheema Complex C.G. Road, Ahmedabad (Revenue) (Respondent) 1 KIFS Securities Ltd & Khandwala Integrated Financial Services P. Ltd, ITA Nos.643, 2717, 2882/Ahd/14, 786, 914/Ahd/16,63,1885/Ahd/17 & 932/Ahd/2014 ITA No 786/Ahd/2016 Assessment Year 201213 KIFS Securities Ltd, V/s ACIT, Circle, 1(3), B81, Parisheema Complex, Ahmedabad C.G. Road, Ahmedabad (Appellant) (Respondent) ITA No 914/Ahd/2016 Assessment Year 201213 DCIT, Circle,1(3), V/s KIFS Securities Ltd, Ahmedabad B81, Parisheema Complex C.G. Road, Ahmedabad (Revenue) (Respondent) ITA No 63 & 1885/Ahd/2017 Assessment Year 201314 & 201415 KIFS Securities Ltd, V/s ACIT, Circle, 1(3), B81, Parisheema Complex, Ahmedabad C.G. Road, Ahmedabad (Appellant) (Respondent) Revenue by Shri T. Shankar, Sr. DR Assessee by Shri M.K. Patel, AR Date of Hearing 03.10.2019 Date of Pronouncement 29.11.2019 2 KIFS Securities Ltd & Khandwala Integrated Financial Services P. Ltd, ITA Nos.643, 2717, 2882/Ahd/14, 786, 914/Ahd/16,63,1885/Ahd/17 & 932/Ahd/2014 ORDER PER MANISH BORAD. The above captioned appeals filed at the instance of assessee pertaining to Assessment Years 201011, 201112 & 201213, 2013 14 & 201415 and the Cross appeals filed by the revenue pertaining to Assessment Years 201011,201112 & 201213 are directed against the orders of Ld. Commissioner of Income Tax (Appeals)VI & CIT(Appeals)10 (in short 'Ld.CIT(A)'], Ahmedabad dated 28.1.2014, 13.08,2014, 1.02.2016, 26.10.2016 & 30.06.2017 respectively which are arising out of the order u/s 143(3) dated 31.03.2013, 26.02.2014,25.03.2015, 01.03.2016, 28.12.2016 28.03.2013 respectively framed by JCIT, Range3, ACIT, Circle3, ACIT Circle 1(3), DCIT, Circle 1(3) & JCIT Circle3, Ahmedabad. 2. The grounds raised by the assessee are as under; I ITA No 643/Ahd/2014 Assessment Year 201011 1.The Ld. CIT(A) has erred in law and in fact in confirming disallowance made by the AO of Rs. 69,777 being unpaid employees contribution to PF and Rs. 35,413/ being unpaid employees contribution to ESI on the alleged 3 KIFS Securities Ltd & Khandwala Integrated Financial Services P. Ltd, ITA Nos.643, 2717, 2882/Ahd/14, 786, 914/Ahd/16,63,1885/Ahd/17 & 932/Ahd/2014 ground that the provisions of section 43B are not attracted. It is therefore