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. 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

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

In the result, both appeals i

TDS Certificate) which action was not correct. It was submitted that the case had originally been assessed under section 143(3

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

In the result, both appeals i

TDS Certificate) which action was not correct. It was submitted that the case had originally been assessed under section 143(3

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

Bench: Shri Vijay Pal Rao

3. The ld. AR of the assessee has submitted that the adjustment made by the AO while processing the TDS statement and TDS return u/s 200A of the Income Tax Act is without jurisdiction and prior to the Amendment to section

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

Bench: Shri Vijay Pal Rao

3. The ld. AR of the assessee has submitted that the adjustment made by the AO while processing the TDS statement and TDS return u/s 200A of the Income Tax Act is without jurisdiction and prior to the Amendment to section

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

Bench: Shri Vijay Pal Rao

3. The ld. AR of the assessee has submitted that the adjustment made by the AO while processing the TDS statement and TDS return u/s 200A of the Income Tax Act is without jurisdiction and prior to the Amendment to section

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

Bench: Shri Vijay Pal Rao

3. The ld. AR of the assessee has submitted that the adjustment made by the AO while processing the TDS statement and TDS return u/s 200A of the Income Tax Act is without jurisdiction and prior to the Amendment to section

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

Bench: Shri Vijay Pal Rao

3. The ld. AR of the assessee has submitted that the adjustment made by the AO while processing the TDS statement and TDS return u/s 200A of the Income Tax Act is without jurisdiction and prior to the Amendment to section

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

Bench: Shri Vijay Pal Rao

3. The ld. AR of the assessee has submitted that the adjustment made by the AO while processing the TDS statement and TDS return u/s 200A of the Income Tax Act is without jurisdiction and prior to the Amendment to section

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

Bench: Shri Vijay Pal Rao

3. The ld. AR of the assessee has submitted that the adjustment made by the AO while processing the TDS statement and TDS return u/s 200A of the Income Tax Act is without jurisdiction and prior to the Amendment to section

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

Bench: Shri Vijay Pal Rao

3. The ld. AR of the assessee has submitted that the adjustment made by the AO while processing the TDS statement and TDS return u/s 200A of the Income Tax Act is without jurisdiction and prior to the Amendment to section

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

Bench: Shri Vijay Pal Rao

3. The ld. AR of the assessee has submitted that the adjustment made by the AO while processing the TDS statement and TDS return u/s 200A of the Income Tax Act is without jurisdiction and prior to the Amendment to section

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

Bench: Shri Vijay Pal Rao

3. The ld. AR of the assessee has submitted that the adjustment made by the AO while processing the TDS statement and TDS return u/s 200A of the Income Tax Act is without jurisdiction and prior to the Amendment to section

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

Bench: Shri Vijay Pal Rao

3. The ld. AR of the assessee has submitted that the adjustment made by the AO while processing the TDS statement and TDS return u/s 200A of the Income Tax Act is without jurisdiction and prior to the Amendment to section

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX,CPC (TDS) , ALLAHABAD

In the result, the Appeal No

Bench: Shri Vijay Pal Rao

3. The ld. AR of the assessee has submitted that the adjustment made by the AO while processing the TDS statement and TDS return u/s 200A of the Income Tax Act is without jurisdiction and prior to the Amendment to section

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)

3,34,610/- . The assessee challenged the action of the AO before the CIT(A) and explained that the current liabilities shown in the books of accounts are representing the aggregate amount of sundry creditors, advance from customers against booking and the amount of TDS payable. It was further explained that the brokerage / commission expenses are paid to the agents/brokers

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

TDS was not paid on the payments made to the Advocate; some payments were made in contravention of the provisions of section 40A(3