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

In the result, both appeals i

section 147 of the Act and contended that there was no escapement of even a single paisa, but the lower authorities had not acted judiciously. In support of its contentions, the following was submitted:- A.Y.2009-10 M/s Deora Electric Works a. That in the return of income filed on 29.09.2009, the receipt was declared at Rs.9,55,88,156/-, which itself

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

In the result, both appeals i

section 147 of the Act and contended that there was no escapement of even a single paisa, but the lower authorities had not acted judiciously. In support of its contentions, the following was submitted:- A.Y.2009-10 M/s Deora Electric Works a. That in the return of income filed on 29.09.2009, the receipt was declared at Rs.9,55,88,156/-, which itself

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

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

87,88,355.00 97,86,320. 00 7,85,74,675.00 2011-12 6,80,29,000.00 84,60,929.00 7,64,89,929.00 Total 38,84,38,396.00 52,56,92,612.00 91,41,31,008.00 Copy of assessment orders u/s 143(1)/143(3)/154 for the assessment years

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

87,88,355.00 97,86,320. 00 7,85,74,675.00 2011-12 6,80,29,000.00 84,60,929.00 7,64,89,929.00 Total 38,84,38,396.00 52,56,92,612.00 91,41,31,008.00 Copy of assessment orders u/s 143(1)/143(3)/154 for the assessment years

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

87,88,355.00 97,86,320. 00 7,85,74,675.00 2011-12 6,80,29,000.00 84,60,929.00 7,64,89,929.00 Total 38,84,38,396.00 52,56,92,612.00 91,41,31,008.00 Copy of assessment orders u/s 143(1)/143(3)/154 for the assessment years

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

87,523.75 is not reflected in books of accounts by sale / purchase invoice on 22.06.2009. The amount of Rs. 70,000/- shown to have been received in cash by assessee on 22.06.2009 is not demonstrated to ITA NO. 152/A/2013, 179/A/2013, 632/A/2014, 633/A/2014 & C.O. 16/A/2013 BALAJI AGRICULTURAL INDUSTRIES PRIVATE LIMITED be reflected in cash book. We are of the considered view

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

87,523.75 is not reflected in books of accounts by sale / purchase invoice on 22.06.2009. The amount of Rs. 70,000/- shown to have been received in cash by assessee on 22.06.2009 is not demonstrated to ITA NO. 152/A/2013, 179/A/2013, 632/A/2014, 633/A/2014 & C.O. 16/A/2013 BALAJI AGRICULTURAL INDUSTRIES PRIVATE LIMITED be reflected in cash book. We are of the considered view

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

87,523.75 is not reflected in books of accounts by sale / purchase invoice on 22.06.2009. The amount of Rs. 70,000/- shown to have been received in cash by assessee on 22.06.2009 is not demonstrated to ITA NO. 152/A/2013, 179/A/2013, 632/A/2014, 633/A/2014 & C.O. 16/A/2013 BALAJI AGRICULTURAL INDUSTRIES PRIVATE LIMITED be reflected in cash book. We are of the considered view

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

87,523.75 is not reflected in books of accounts by sale / purchase invoice on 22.06.2009. The amount of Rs. 70,000/- shown to have been received in cash by assessee on 22.06.2009 is not demonstrated to ITA NO. 152/A/2013, 179/A/2013, 632/A/2014, 633/A/2014 & C.O. 16/A/2013 BALAJI AGRICULTURAL INDUSTRIES PRIVATE LIMITED be reflected in cash book. We are of the considered view

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

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