ACIT, CIRCLE-3, MIRZAPUR vs. M/S N CHAURASIA ASSOCIATES, , SONEBHADRA (AAJFM0374N)

In the result, while the appeal of the assessee is partly allowed the appeal of the Department is held to be allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2014-15 Assistant Commissioner Of Vs. M/S N. Chaurasia Associates, Income Tax, Circle-3, Mirzapur Shaktinagar, Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) & A.Y. 2014-15 M/S N. Chaurasia Associates, Vs. Dy. Commissioner Of Income Khadia Bazar, Shaktinagar, Tax, Circle-Iii, Mirzapur Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) Assessee By: Sh. Navin C. Agrawal, C.A. & Ms. Nita Goyal, C.A. Revenue By: Sh. Amalendu Nath Mishra, Cit Dr Date Of Hearing: 25.10.2024 Date Of Pronouncement: 31.12.2024 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals For Have Both Been Filed Against The Order Under Section 250 Passed By The Ld. Cit(A), Allahabad On 10.01.2019. The Grounds Of Appeal Preferred By The Revenue In Ita No. 41/Alld/2019, Are As Under:- "Whether On The Facts & Circumstances Of The Case & In Law The Ld.Cit(A) Has Not Erred In Allowing The Relief Of Rs. 6,51,65,031/- By Accepting The Assessee'S Statement That The Receipts Are From Its Business Activity In Civil Construction Without Any Verifiable A.Y. 2014-15 M/S N. Chaurasia Associates

1) and total income was determined at Rs.18,07,570/-. On 18.02.2015, an income tax refund was issued. Thereafter, on 1.08.2015, the assessee filed a revised return electronically at the same returned income of Rs.18,07,570/-, but showing contract receipts of Rs.12,54,42,278.15/-. This case was subsequently picked up for scrutiny by way of issue of notice

M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

In the result, appeal filed by the assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 143(3) , reiterated the additions of Rs. 6,26,650/- made by the AO in the original assessment order dated 21.12.2010 passed u/s 143(3) of the 1961 Act. The aforesaid additions of Rs. 6,26,650/- were made mostly by disallowing the business expenses claimed by the assessee under various heads, and details are as under : a) Disallowance

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3) , ALLAHABAD

In the result, the appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

Section 40(a)(ia) of the 1961 Act, disallowed the Rebate expenses and added the same to income of the assessee, vide assessment order dated 31.03.2016 passed by AO u/s 143(3) of the 1961 Act. A.Ys.2012-13 & 2013-14 18. The assessee company being aggrieved by assessment framed by AO, carried the matter further before

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

Section 40(a)(ia) of the 1961 Act, disallowed the Rebate expenses and added the same to income of the assessee, vide assessment order dated 31.03.2016 passed by AO u/s 143(3) of the 1961 Act. A.Ys.2012-13 & 2013-14 18. The assessee company being aggrieved by assessment framed by AO, carried the matter further before

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

In the result, the appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

Section 40(a)(ia) of the 1961 Act, disallowed the Rebate expenses and added the same to income of the assessee, vide assessment order dated 31.03.2016 passed by AO u/s 143(3) of the 1961 Act. A.Ys.2012-13 & 2013-14 18. The assessee company being aggrieved by assessment framed by AO, carried the matter further before

M/S MILLENIUM CONSULTANTS& SERVICE PROVIDERS,,ALLAHABAD vs. DCIT, ALLAHABAD

In the result, appeal filed by the assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

TDS made during the previous year can be deposited with the Government by the due date of filing 4 Assessment Year: 2005-06 Millenium Consultants and Service Providers , Allahabad of return of income, was held to be curative in nature and shall be given retrospective effect i.e. from the date of insertion of Section

M/S. RITHWIK RK JOINT VENTURE,HYDERABAD vs. PRINCIPAL COMMISSIONER OF INCOME TAX, ALLAHABAD

In the result, both the appeals of the assessee are partly allowed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

TDS of Rs. 5,37,892/-. The case was selected for scrutiny under CASS and scrutiny assessment was completed under section 143(3) on 07.03.2014 by accepting the return of income at Nil. Thereafter, the Pr. CIT on examination of the assessment record, noticed that M/s Ratna Infrastructure Project Private Limited was awarded a contract of Rs. 1

M/S RITHWIK RK JOINT VENTURE vs. PR. CIT, ALLAHABAD

In the result, both the appeals of the assessee are partly allowed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

TDS of Rs. 5,37,892/-. The case was selected for scrutiny under CASS and scrutiny assessment was completed under section 143(3) on 07.03.2014 by accepting the return of income at Nil. Thereafter, the Pr. CIT on examination of the assessment record, noticed that M/s Ratna Infrastructure Project Private Limited was awarded a contract of Rs. 1

INCOME TAX OFFICER WARD-2(2), ALLAHABAD vs. MONAD INFRASOLUTION LIMITED, ALLAHABAD

In the result, the appeal of the revenue is allowed for statistical purpose and the Cross-objection of the assessee are dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2015-16 Income Tax Officer, V. Monad Infrasolution Limited, Ward-2(2), Allahabad C-80 Gtb Nagar Kareli, Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent) C.O. No. 01/Alld/2021 In Assessment Year: 2015-16 Monad Infrasolution Limited, V. Income Tax Officer, C-80 Gtb Nagar Kareli, Ward-2(2), Allahabad Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent)

143(2) on 19th September, 2017 and thereafter, the notices under Section 142(1) dated 26th October, 2017 and 4th December, 2017. Since, there was no compliance by the assessee of the notice issued under Section 142(1) dated 26th October, 2017. The AO also initiated the penalty proceedings under Section 271(1)(b) and levied the penalty vide order

DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD vs. M/S DEORA ELECTRIC WORKS, ALLAHABAD

In the result, both appeals i

section 250 of the Act on 28.07.2020 by the assessee and the Department, respectively. The grounds of appeal in these two cases are as under:- “1. That in any view of the matter reopening of original assessment vide the order dated 30/12/2011 framed u/s 143(3) of the IT Act by issue of notice u/s 148 of the IT A.Y.2009-10

M/S DEORA ELECTRIC WORKS,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD

In the result, both appeals i

section 250 of the Act on 28.07.2020 by the assessee and the Department, respectively. The grounds of appeal in these two cases are as under:- “1. That in any view of the matter reopening of original assessment vide the order dated 30/12/2011 framed u/s 143(3) of the IT Act by issue of notice u/s 148 of the IT A.Y.2009-10

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT. C.IT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

143(2) on 19.10.2010 , which was claimed by AO to have been duly served on the assessee. Statutory notices u/s 142(1) were issued by AO, from time to time. The assessee participated in assessment proceedings. The AO had observed in his assessment order, that no books of accounts were found during the course of search, but during the course

M/S KESARWANI <ARKETING (P) LTD,,ALLAHABAD vs. JT.CIT (OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

143(2) on 19.10.2010 , which was claimed by AO to have been duly served on the assessee. Statutory notices u/s 142(1) were issued by AO, from time to time. The assessee participated in assessment proceedings. The AO had observed in his assessment order, that no books of accounts were found during the course of search, but during the course

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT.CIT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

143(2) on 19.10.2010 , which was claimed by AO to have been duly served on the assessee. Statutory notices u/s 142(1) were issued by AO, from time to time. The assessee participated in assessment proceedings. The AO had observed in his assessment order, that no books of accounts were found during the course of search, but during the course

M/S KESARWANI MARKETING(P).LTD.,ALLAHABAD vs. JT. CIT(OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

143(2) on 19.10.2010 , which was claimed by AO to have been duly served on the assessee. Statutory notices u/s 142(1) were issued by AO, from time to time. The assessee participated in assessment proceedings. The AO had observed in his assessment order, that no books of accounts were found during the course of search, but during the course

DILSHAD HUSAIN,ALLAHABAD vs. ITO- 2(1), ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

143(3) for the A.Y. 2011-12 and the penalty order under section 271(1)(c) for the A.Y. 2009-10, has dismissed the appeals filed by the assessee. 2. Aggrieved with the dismissal of the said appeals, the assessee has come before us in appeal yet again. The grounds of appeal preferred by the assessee are as under:- A.Ys

DILSHAD HUSAIN,ALLAHABAD vs. ACIT CIR.-1, ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

143(3) for the A.Y. 2011-12 and the penalty order under section 271(1)(c) for the A.Y. 2009-10, has dismissed the appeals filed by the assessee. 2. Aggrieved with the dismissal of the said appeals, the assessee has come before us in appeal yet again. The grounds of appeal preferred by the assessee are as under:- A.Ys

DILSHAD HUSAIN,ALLAHABAD vs. ACIT CIRCLE-1, ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

143(3) for the A.Y. 2011-12 and the penalty order under section 271(1)(c) for the A.Y. 2009-10, has dismissed the appeals filed by the assessee. 2. Aggrieved with the dismissal of the said appeals, the assessee has come before us in appeal yet again. The grounds of appeal preferred by the assessee are as under:- A.Ys

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, MIRZAPUR vs. M/S. J.P.YADAV , SONEBHADRA

In the result, appeal filed by the Revenue in ITA no

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

1) of the 1961 Act. Later, the return of income was selected for framing scrutiny assessment u/s 143(3) read with Section 143(2) of 2 Assessment Year: 2011-12 ACIT Circle-3, Mirzapur, U.P. v. M/s J.P. Yadav Sonebhadra,U.P. the 1961 Act ,and vide assessment order dated 29.03.2014 passed by AO u/s 143(3), income of the assessee