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

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

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

III, Lucknow (hereinafter called "the CIT(A)"), for assessment year(ay):2008-09, the appellate proceedings had arisen before learned CIT(A) from assessment order dated 30.03.2013 passed by learned Assessing Officer (hereinafter called "the AO") under Section 153A 1 Assessment Year: 2008-09 M/s Subhash Stone Industries Private Limited (Formerly Rajluxmi Stone Crushers Private Limited) v. Deputy Commissioner

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

iii. 11 February 2011 Union Bank of India 6,36,13,531 iv. 27 October 2010 Axix Bank 2,58,18,852 As is apparent from the above data, the joint venture received Rs. 13,84,42,388/- from Ratna. Further Rs. 7,59,45,359/- have been shown as receivable from Ratna. As such the total receipts

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

iii. 11 February 2011 Union Bank of India 6,36,13,531 iv. 27 October 2010 Axix Bank 2,58,18,852 As is apparent from the above data, the joint venture received Rs. 13,84,42,388/- from Ratna. Further Rs. 7,59,45,359/- have been shown as receivable from Ratna. As such the total receipts

SAVLA AGENCIES,ALLAHABAD vs. JCIT, RANGE-I, , ALLAHABAD

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

Bench: Shri.Vijay Pal Raoassessment Year: 2011-12 Savla Agencies, V. Joint Commissioner Of Income Tax, 26, M.G. Marg, Civil Lines, Range-I, Allahabad Allahabad-211001 Pan-Aawfs0816J (Appellant) (Respondent) Appellant By: Mr. Tanmay Sadh, Adv Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 05.01.2023 Date Of Pronouncement: 06.01.2023 O R D E R

26, M.G. Marg, Civil Lines, Range-I, Allahabad Allahabad-211001 PAN-AAWFS0816J (Appellant) (Respondent) Appellant by: Mr. Tanmay Sadh, Adv Respondent by: Mr. A.K. Singh, Sr. DR Date of hearing: 05.01.2023 Date of pronouncement: 06.01.2023 O R D E R SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated

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

In the result, both appeals i

1,99,86,679/- on account of contractual receipt despite the fact that as per Rule 37BA the credit for TDS and paid to the Central Government shall be given for the assessment year for which such income is assessable, the assessee has failed to do so. 3. The Ld. CIT(A) has failed to appreciate the fact that after

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

In the result, both appeals i

1,99,86,679/- on account of contractual receipt despite the fact that as per Rule 37BA the credit for TDS and paid to the Central Government shall be given for the assessment year for which such income is assessable, the assessee has failed to do so. 3. The Ld. CIT(A) has failed to appreciate the fact that after