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

87,073/- Cr Interest @ 12% on the above credit balances comes to Rs 2,07,404/-, Rs 4,19,040/ Rs 1,86,522/- & Rs 33,971/- respectively whereas you have credited above partners capital a/c by Rs 2,66,322/-, Rs 5,48,881/-, Rs 3,06,876/- and 52,323/- respectively. In this way you have debited your

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, it was submitted that the same was not made according to the bonafide belief that tax deduction was not required for the amounts below Rs.50,000/-. Regarding the payments disallowable under section 40A(3) of the Act, it was submitted that these were made after office hours at various sites. Regarding the difference in amount of bank guarantee

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

In the result, appeal in ITA No

87,94,292/- to Rs. 1,00,000/- which was made by the assessing officer in arbitrary manner without support of any search material by alleging suppressed sales. Thus the relief on this correct as allowed by the learned Commissioner of Income Tax (Appeals) after considering the correct facts and circumstances of the case is correct. 2. That

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

In the result, appeal in ITA No

87,94,292/- to Rs. 1,00,000/- which was made by the assessing officer in arbitrary manner without support of any search material by alleging suppressed sales. Thus the relief on this correct as allowed by the learned Commissioner of Income Tax (Appeals) after considering the correct facts and circumstances of the case is correct. 2. That