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

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)

20,72,15,014/- as shown by the assessee, commission expenses of Rs. 3,52,49,419/- and consultancy fees which was explained by the assessee as site development expenses of Rs. 1,12,02,665/-. These additions were made by the AO for want of any explanation, supporting evidence or record produced by the assessee. Though

SECRETARY, PUBLIC SERVICE COMMISSION, UTTAR PRADESH,ALLAHABAD vs. IT OFFICER, T.D.S., ALLAHABAD

In the result appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

Section 206AA can be invoked when PAN of the deductee is not available , but penal TDS rate @20% as provided u/s 206AA can be invoked only in the cases when deduction of income tax at source was made and the same cannot be invoked when no deduction of income tax at source was made at all by the assessee

SECRETARY, PUBLIC SERVICE COMMISSION, UTTAR PRADESH,ALLAHABAD vs. IT OFFICER, T.D.S., ALLAHABAD

In the result appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

Section 206AA can be invoked when PAN of the deductee is not available , but penal TDS rate @20% as provided u/s 206AA can be invoked only in the cases when deduction of income tax at source was made and the same cannot be invoked when no deduction of income tax at source was made at all by the assessee

ITO(TDS),, ALLAHABAD vs. LOK SEWA AYOG,, ALLAHABAD

In the result appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

Section 206AA can be invoked when PAN of the deductee is not available , but penal TDS rate @20% as provided u/s 206AA can be invoked only in the cases when deduction of income tax at source was made and the same cannot be invoked when no deduction of income tax at source was made at all by the assessee

ITO(TDS),, ALLAHABAD vs. LOK SEWA AYOG,, ALLAHABAD

In the result appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

Section 206AA can be invoked when PAN of the deductee is not available , but penal TDS rate @20% as provided u/s 206AA can be invoked only in the cases when deduction of income tax at source was made and the same cannot be invoked when no deduction of income tax at source was made at all by the assessee

M/S DEORA ELECTRIC WORKS,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2010-11 M/S Deora Electric Works V. The Jcit 58-A, Sardar Patel Marg Range – I Allahabad Allahabad Pan:Aadfd7479B (Appellant) (Respondent) Appellant By: Shri Praveen Godbole, C.A. Respondent By: Shri A. K. Singh, Sr. D.R. Date Of Hearing: 17 01 2025 Date Of Pronouncement: 20 03 2025 O R D E R

20 03 2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the order of the ld. CIT(A) passed under section 250 of the Income Tax Act, 1961 on 12.09.2014, partly allowing the appeal of the assessee. The grounds of appeal are as under: 1.That in any view

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

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

KESARWANI & CO.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, appeal in ITA No

section 145(3) to this extent and made an addition of Rs.1,00,000/- on this account, thereby giving the assessee relief of Rs.86,94,292/-. 3. The second issue in the Department’s appeal is the decision of the ld. CIT(A) to delete an addition of Rs.2,66,73,629/- on account of unaccounted purchases, without appreciating that

ACIT,, ALLAHABAD vs. M/S KESARWANI & CO., ALLAHABAD

In the result, appeal in ITA No

section 145(3) to this extent and made an addition of Rs.1,00,000/- on this account, thereby giving the assessee relief of Rs.86,94,292/-. 3. The second issue in the Department’s appeal is the decision of the ld. CIT(A) to delete an addition of Rs.2,66,73,629/- on account of unaccounted purchases, without appreciating that

RAJENDRA PD. GUPTA,,ALLAHABAD vs. DCIT, ALLAHABAD

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

Bench: Shri.Vijay Pal Raoshri Ramit Kocharassessment Year: 1993-94

TDS of Rs. 20,789/- , under the old regime when GIR No. existed (impugned ay: 1993- 94) and no computerized record is available with department for which the Revenue is not able to give credit for such prepaid taxes , but these facts are appearing in income-tax computation form issued by Revenue, suffice would be for us to remind Revenue

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

TDS u/s 194C,disallowance u/s 40(a)(ia) is attracted. The ld. CIT(A) referred to provisions of Section 194C read with proviso to Section 194C(5) and restricted the disallowance to the parties wherein the aggregate payments or credits in a year exceeded Rs. 50,000/-. The ld. CIT(A) also considered the requirement of Section 194C,when

KESARWANI MARKETING(P) LTD.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

TDS u/s 194C,disallowance u/s 40(a)(ia) is attracted. The ld. CIT(A) referred to provisions of Section 194C read with proviso to Section 194C(5) and restricted the disallowance to the parties wherein the aggregate payments or credits in a year exceeded Rs. 50,000/-. The ld. CIT(A) also considered the requirement of Section 194C,when

M/S BALAJI AGRICULTURAL INDUSTRIES (P) LTD.,ALLAHABAD vs. JT,CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

Section 133A of the Act. The AO observed that the weight of items in quantity of purchases, consumption and closing stock shown in loose paper found in Annexure P-6 and weight in quantity shown in audit report are the same. The relevant impounded paper and audit report showing quantitative detail of raw material, consumption , purchases and stock were scanned

M/S BALAJU AGRICULTURAL INDUSTRIES(P) LTD.,ALLAHABAD vs. JT. CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

Section 133A of the Act. The AO observed that the weight of items in quantity of purchases, consumption and closing stock shown in loose paper found in Annexure P-6 and weight in quantity shown in audit report are the same. The relevant impounded paper and audit report showing quantitative detail of raw material, consumption , purchases and stock were scanned

JCIT(OSD),, ALLAHABAD vs. M/S BALAJI AGRICULTURAL INDUSTRIES, (P) LTD., ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

Section 133A of the Act. The AO observed that the weight of items in quantity of purchases, consumption and closing stock shown in loose paper found in Annexure P-6 and weight in quantity shown in audit report are the same. The relevant impounded paper and audit report showing quantitative detail of raw material, consumption , purchases and stock were scanned

M/S BALAJI AGRICULTURAL INDUSTRIES(P).LTD.,ALLAHABAD vs. JT.CIT. (0SD), ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

Section 133A of the Act. The AO observed that the weight of items in quantity of purchases, consumption and closing stock shown in loose paper found in Annexure P-6 and weight in quantity shown in audit report are the same. The relevant impounded paper and audit report showing quantitative detail of raw material, consumption , purchases and stock were scanned