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

9. In the result, the appeal filed by assessee in ITA no. 20/Alld/2020 for ay: 2012-13 is partly allowed for statistical purposes. We order accordingly. Assessment Year: 2012-13 10. We shall now take up assessee’s appeal in ITA No. 19/Alld/2020 for ay: 2012- 13. The grounds of appeals raised by assessee in memo of appeal filed with

M/S MILLENIUM CONSULTANTS& SERVICE PROVIDERS,,ALLAHABAD vs. DCIT, ALLAHABAD

In the result, appeal filed by the assessee is partly allowed

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

v. Calcutta Export Company reported in (2018) 93 taxmann.com 51(SC) is relevant. In the said decision , Hon’ble Supreme Court held that amendment made by Finance Act, 2010 wherein rigors of Section 40(a)(ia) was further relaxed to provide that all TDS made during the previous year can be deposited with the Government by the due date

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

TDS Rs.1,19,950/- e) Disallowance of Proportionate Expenses Rs.1,55,700/- ----------------- Total Rs. 6,26,650/- 5 Assessment Year: 2008-09 M/s Subhash Stone Industries Private Limited (Formerly Rajluxmi Stone Crushers Private Limited) v. Deputy Commissioner of Income Tax, Central Circle, Allahabad ------------------- Hence, an addition of Rs. 6,26,650/- was made by the AO to the income

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

v The Pr. Commissioner of Income #171/A, Ashok Nagar, Allahabad, . Tax, Aaykar Bhawan, 38, M.G. Present Address:#1-2-49/15, 1st Floor, Marg, Civil Lines, Allahabad Nizampet Road, Hydernagar, Kukatpally, Hyderabad-500072 PAN-AAAAR9816N (Appellant) (Respondent) Appellant by: Sh. Pawan Chakrapani, C.A. Respondent by: Sh. Ramendra Kumar Vishwakarma, CIT DR Date of hearing: 31.05.2022 Date of pronouncement

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

v The Pr. Commissioner of Income #171/A, Ashok Nagar, Allahabad, . Tax, Aaykar Bhawan, 38, M.G. Present Address:#1-2-49/15, 1st Floor, Marg, Civil Lines, Allahabad Nizampet Road, Hydernagar, Kukatpally, Hyderabad-500072 PAN-AAAAR9816N (Appellant) (Respondent) Appellant by: Sh. Pawan Chakrapani, C.A. Respondent by: Sh. Ramendra Kumar Vishwakarma, CIT DR Date of hearing: 31.05.2022 Date of pronouncement

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)

v. Income Tax Officer, C-80 GTB Nagar Kareli, Ward-2(2), Allahabad Allahabad, 211016 U.P. PAN-AAJCM2155J (Appellant) (Respondent) Appellant by: Mr. Rabin Chaudhuri, CIT. D.R. Respondent by: Mr. Ashish Bansal, Adv. Date of hearing: 15.12.2022 Date of pronouncement: 15.12.2022 O R D E R PER BENCH: This appeal by the Revenue and C.O. by the assessee are directed

M/S KESARWANI MARKETING(P).LTD.,ALLAHABAD vs. JT. CIT(OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

sections of the income tax act is highly unjustified in the facts and circumstances of the case.” ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad ITA No. 159.Alld/2013-A.Y.: 2005-06 3. First , we shall take up appeal

M/S KESARWANI <ARKETING (P) LTD,,ALLAHABAD vs. JT.CIT (OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

sections of the income tax act is highly unjustified in the facts and circumstances of the case.” ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad ITA No. 159.Alld/2013-A.Y.: 2005-06 3. First , we shall take up appeal

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT.CIT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

sections of the income tax act is highly unjustified in the facts and circumstances of the case.” ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad ITA No. 159.Alld/2013-A.Y.: 2005-06 3. First , we shall take up appeal

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT. C.IT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

sections of the income tax act is highly unjustified in the facts and circumstances of the case.” ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad ITA No. 159.Alld/2013-A.Y.: 2005-06 3. First , we shall take up appeal

M/S KESARWANI MARKETING (P) LTD.,ALLAHABAD vs. JT.CIT (OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

9. That in any view of the matter a sum of Rs. 2,40,428.00 out of the disallowance of Rs. 4,80,855.00 as maintained by the Commissioner of Income Tax (Appeals) as per Para 11.2 of his order is wrong and incorrect because in the income tax act there is no provision to disallow the expenses on percentage

KESARWANI MARKETING(P) LTD.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

9. That in any view of the matter a sum of Rs. 2,40,428.00 out of the disallowance of Rs. 4,80,855.00 as maintained by the Commissioner of Income Tax (Appeals) as per Para 11.2 of his order is wrong and incorrect because in the income tax act there is no provision to disallow the expenses on percentage

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

section 40(b)(iv) of the Income Tax Act. It further provides that such interests shall be calculated and credited to the account of the each partner at the close of the accounting year which means that the interest will be credited only at the end of the accounting year / financial year and does not mean that the interest will

THE HIGH COURT BAR ASSOCIATION,ALLAHABAD vs. CIT(EXEMPTION), LUCKNOW

In the result, appeal filed by the assessee with tribunal in ITA No

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: N.A.

v. The Commissioner of Income Drummond Road, Nyaya Marg Tax, Exemptions Allahabad, U.P.-211002 Lucknow , U.P. PAN:AAEAT4511G (Appellant) (Respondent) Appellant by: Dr. Pawan Jaiswal, CA along with Shri Satya Dheer Singh Jadaun, Honorary Secretary , High Court Bar Association, Allahabad. Respondent by: Shri Ramendra Kumar Vishwakarma, CIT, DR Date of hearing: 24. 01. 2022 Date of pronouncement

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, MIRZAPUR vs. M/S. J.P.YADAV , SONEBHADRA

In the result, appeal filed by the Revenue in ITA no

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

TDS u/s 194C of the 1961 Act. 9 Assessment Year: 2011-12 ACIT Circle-3, Mirzapur, U.P. v. M/s J.P. Yadav Sonebhadra,U.P. Thus, the ld. CIT(A) held that the disallowance made by the AO u/s 40a(ia) of the 1961 Act of Rs. 11,37,000/- cannot be sustained and was , thus, deleted

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

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

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 PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against