MAHAVIR PRASAD SATISH CHANDRA,ALLAHABAD vs. INCOME TAX OFFICER WARD 1(3) , ALLAHABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri.Vijay Pal Raoassessment Year 2013-14

1- That in any view of the matter the assessment made on an income of Rs. 25,46,800/- by order dated 15-03-2016 passed u/s 143(3) of the Income Tax Act is bad both on the facts and in law and income declared in the return should have been accepted. 2- That in any view

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

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