M/S GANGA NURSING HOME,,ALLAHABAD vs. DCIT,, ALLAHABAD

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

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

9. That in any view of the matter the appellant reserves his right to take any fresh ground of appeal hearing of appeal. 10. That in any view of the matter the interest as charged under different section is highly unjustified.” 2A. The assessee has also raised additional grounds of appeal before the tribunal, which are reproduced as hereunder: “ 1

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

v. NBCC in ITA no. 5870/Del/2010. Our attention was also drawn to the assessment order and appellate order passed by ld. CIT(A). 6.2 On the other hand, Ld. DR submitted that these are prior period expenses and hence the same cannot be allowed as deduction while computing income for the year under consideration , as these expenses did not pertained

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

v. NBCC in ITA no. 5870/Del/2010. Our attention was also drawn to the assessment order and appellate order passed by ld. CIT(A). 6.2 On the other hand, Ld. DR submitted that these are prior period expenses and hence the same cannot be allowed as deduction while computing income for the year under consideration , as these expenses did not pertained

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

v. NBCC in ITA no. 5870/Del/2010. Our attention was also drawn to the assessment order and appellate order passed by ld. CIT(A). 6.2 On the other hand, Ld. DR submitted that these are prior period expenses and hence the same cannot be allowed as deduction while computing income for the year under consideration , as these expenses did not pertained

SHOBHA RASTOGI,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri.Vijay Pal Raoassessment Year: 2008-09 Smt. Shobha Rastogi, V. Deputy Commissioner Of Income 30-A, M.G. Marg, Civil Lines, Tax, Circle-1, Allahabad, U.P. Allahabad, U.P. Pan-Afqpr4774R (Appellant) (Respondent) Appellant By: Mr. Praveen Godbole, C.A. Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 12.08.2021 Date Of Pronouncement: 13.08.2021

v. Deputy Commissioner of Income 30-A, M.G. Marg, Civil Lines, Tax, Circle-1, Allahabad, U.P. Allahabad, U.P. PAN-AFQPR4774R (Appellant) (Respondent) Appellant by: Mr. Praveen Godbole, C.A. Respondent by: Mr. A.K. Singh, Sr. DR Date of hearing: 12.08.2021 Date of pronouncement: 13.08.2021 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee

RASHMI MEHROTRA,,ALLAHABAD vs. DCIT,, ALLAHABAD

In the result, for statistical purposes, the appeal of the assessee is treated as allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2006-07 Rashmi Mehrotra V. Dcit 15B, Lal Bahadur Shastri Marg Circle I Allahabad Allahabad Tan/Pan:Acmpm2530M (Appellant) (Respondent) Appellant By: Shri N.C. Agarwal, C.A. Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 10 02 2020 Date Of Pronouncement: 12 02 2020

1. Because on facts of the case, the CIT(A) has erred in law and facts in confirming the treatment of the Long Term Capital Gains arising out of sale of flats in Lotus Apartment as Short Term Capital Gains on hypothetical consideration. 2. Because the facts of the case, the appellant had rightly returned the profit on sale

AJAY KUMAR GUPTA,FATEHPUR vs. CIT(A), NFAC, DELHI (AO:ITO-2(4),FATEHPUR, FATEHPUR

In the result, appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

CAPITAL GAINS- (i) Sales Consideration - Rs. 5,00,000.00 (ii) Stamp Duty Valuation - Rs. 15,78,000.00 (iii) Cost of Acquisition- .5260x2,80,000/1.3350-Rs.1,10,332.00 (iv) Indexed Cost of Acquisition( 2001-02) =1,10332x426/389- Rs.1,20,815.00 (v) As per New calculation of Indexed Cost- 1,20.815x264/100= Rs. 3,18,953.00 (vi) LONG TERM CAPITALGAINS

SANJAY MAJUMDAR,ALLAHABAD vs. PR. CIT, ALLAHABAD

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13 Mr. Sanjay Majumdar, V. The Principal Commissioner Type Ii – 112, Devprayagam Of Income Tax, Sangam Vatika – Jhalwa, Aayakar Bhawan, Allahabad 211012 38, M.G. Marg, Civil Lines, Allahabad 211001 Pan: Adopm 2688P (Appellant) (Respondent)

v. The Principal Commissioner Type II – 112, Devprayagam of Income Tax, Sangam Vatika – Jhalwa, Aayakar Bhawan, Allahabad 211012 38, M.G. Marg, Civil Lines, Allahabad 211001 PAN: ADOPM 2688P (Appellant) (Respondent) Appellant by: Shri Basudev Banerjee, CA Respondent by: Shri Debashish Chanda, CIT-DR Date of hearing: 12. 01. 2021 Date of pronouncement

MADHURENDRA NATH,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, both the appeals in ITA No

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Vs. The Asstt. Commissioner Of Smt. Neeta Nath, L/H Of Lt. Dr. Jitendra Nath Income Tax, Central Circle, Civil Lines, Allahabad B/401, Mayan Enclave, 49/13, Clive Road, Allahabad Pan-Abepn1795Q (Appellant) (Respondent) Assessment Year: 2013-14 Madhurendra Nath, Vs. The Asstt. Commissioner Of B-502, Vinayak Le Grande, Income Tax, Central Circle, 16/12, Lal Bahadur Shastri Civil Lines, Allahabad Road, Allahabad-211001 Pan-Aaipn8161D (Appellant) (Respondent) Appellant By: Sh. Siddharth Pathak, Adv Respondent By: Sh. Rabin Chaudhari, Cit Dr Date Of Hearing: 18.01.2023 Date Of Pronouncement: 16.02.2023 O R D E R Shri Vijay Pal Rao, J.M.: These Two Appeals By The Two Related Assessees Are Directed Against Two Separate Orders Of The Cit(A), Both Dated 28.04.2016 For The Assessment Year 2013-14. 2. These Appeals Are Arising From The Assessment Orders Passed Under Section 153C In Pursuant To The Search & Seizure Action Under Section 132(1) Of The Income Tax Act, Dated 05.12.2013 In The Case Of Shri. Hemant Kumar Sindhi. Therefore, The Facts & Circumstances As Well As The Grounds Of Appeal

9. Even otherwise the notice under section 143(2) of the Income Tax Act is not a mandatory requirement for framing the assessment under section 153A or section 153C of the Income Tax Act. Though the judgments relied upon by the learned CIT DR are in relation to the assessment framed under section 153A but even when the assessment

SMT. NEETA NATH L/H OF LATE DR. JITENDRA NATH,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

In the result, both the appeals in ITA No

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Vs. The Asstt. Commissioner Of Smt. Neeta Nath, L/H Of Lt. Dr. Jitendra Nath Income Tax, Central Circle, Civil Lines, Allahabad B/401, Mayan Enclave, 49/13, Clive Road, Allahabad Pan-Abepn1795Q (Appellant) (Respondent) Assessment Year: 2013-14 Madhurendra Nath, Vs. The Asstt. Commissioner Of B-502, Vinayak Le Grande, Income Tax, Central Circle, 16/12, Lal Bahadur Shastri Civil Lines, Allahabad Road, Allahabad-211001 Pan-Aaipn8161D (Appellant) (Respondent) Appellant By: Sh. Siddharth Pathak, Adv Respondent By: Sh. Rabin Chaudhari, Cit Dr Date Of Hearing: 18.01.2023 Date Of Pronouncement: 16.02.2023 O R D E R Shri Vijay Pal Rao, J.M.: These Two Appeals By The Two Related Assessees Are Directed Against Two Separate Orders Of The Cit(A), Both Dated 28.04.2016 For The Assessment Year 2013-14. 2. These Appeals Are Arising From The Assessment Orders Passed Under Section 153C In Pursuant To The Search & Seizure Action Under Section 132(1) Of The Income Tax Act, Dated 05.12.2013 In The Case Of Shri. Hemant Kumar Sindhi. Therefore, The Facts & Circumstances As Well As The Grounds Of Appeal

9. Even otherwise the notice under section 143(2) of the Income Tax Act is not a mandatory requirement for framing the assessment under section 153A or section 153C of the Income Tax Act. Though the judgments relied upon by the learned CIT DR are in relation to the assessment framed under section 153A but even when the assessment

MEJA URJA NIGAM (P) LTD.,ALLAHABAD vs. INCOME TAX OFFICE WARD-2 (2), ALLAHABAD

In the result, both the appeals of the assessee for ay: 2015-16 and 2016-17

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

1) of that section provides that in case, interest is paid on share capital issued for the purpose of raising money to defray the expenses of constructing any work or building or the provision of any plant in contingencies mentioned in that section, the sums so paid by way of interest may be charged to capital as part

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

V and VI contained the provisions which enabled the authority to carry out civil survey, prepare master plan for the development area assigned to it, to amend the master plan and zonal development plan, to develop the land in the development area and to acquire and dispose of land for the purposes of development under the said

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

V and VI contained the provisions which enabled the authority to carry out civil survey, prepare master plan for the development area assigned to it, to amend the master plan and zonal development plan, to develop the land in the development area and to acquire and dispose of land for the purposes of development under the said

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

V and VI contained the provisions which enabled the authority to carry out civil survey, prepare master plan for the development area assigned to it, to amend the master plan and zonal development plan, to develop the land in the development area and to acquire and dispose of land for the purposes of development under the said

MOHD UBAID ANSARI,ALLAHABAD vs. ITO, ALLAHABAD , ALLAHABAD

In the result, the appeal of the assessee stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Mohd Ubaid Ansari V. The Income Tax Department 337, Sultanpur Bhawa (Faceless) Noorulla Road Khuldabad Allahabad (U.P) Tan/Pan:Bajpa0699B (Appellant) (Respondent) Appellant By: None Respondent By: Shri A. K. Singh, D.R. O R D E R

v. The Income Tax Department 337, Sultanpur Bhawa (Faceless) Noorulla Road Khuldabad Allahabad (U.P) TAN/PAN:BAJPA0699B (Appellant) (Respondent) Appellant by: None Respondent by: Shri A. K. Singh, D.R. O R D E R This appeal has been preferred by the Assessee against the order dated 29.01.2025, passed by the National Faceless Appeal Centre, Delhi (NFAC) for Assessment Year

M.K. AGRAWAL & CO.,SONEBHADRA vs. ACIT RANGE-III, MIRZAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Raoassessment Year: 2010-11 M.K. Agrawal & Co., V. Acit, Range-Ii, Mirzapur Sonebhadra

v. ACIT, Range-II, Mirzapur Sonebhadra Anpara, Sonebhadra – 231225. TAN/PAN:AAEFM3461D (Appellant) (Respondent) Appellant by: Shri S. K. Jaiswal, CA Respondent by: Shri A. K. Singh,Sr. DR Date of hearing: 09. 11. 2020 Date of pronouncement: 03.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against

MOHAMMAD NAZIM,FATEHPUR vs. ITO, WARD- 2(4), FATEHPUR

Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2014-15 Mr. Income Tax Officer, Mohammad Nazim, V. Ward-2(4), Fatehpur, Income Tax 133 Kheldar, Fatehpur-212601,U.P. Office, Fatehpur-212601,U.P. Pan:Agepn3675J (Appellant) (Respondent) Assessee By: Sh. Mayank Arora, Advocate Revenue By: Sh. Amlendu Nath Mishra, Cit-Dr Date Of Hearing: 12.09.2023 Date Of Pronouncement: 12.09.2023 O R D E R

v. Ward-2(4), Fatehpur, Income Tax 133 Kheldar, Fatehpur-212601,U.P. Office, Fatehpur-212601,U.P. PAN:AGEPN3675J (Appellant) (Respondent) Assessee by: Sh. Mayank Arora, Advocate Revenue by: Sh. Amlendu Nath Mishra, CIT-DR Date of hearing: 12.09.2023 Date of pronouncement: 12.09.2023 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assessee, arising

DEVENDRA SINGH,ALLAHABAD vs. DCIT, RANGE-1, ALLAHABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2011-12 Mr. Devendra Singh, The Deputy Commissioner Of 166A, Puravaldi Kydganj, V. Income Tax, Range-1, Allahabad, Allahabad-211003,U.P. U.P. Pan:Aexps6329H (Appellant) (Respondent) Assessee By: None Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 04.09.2023 Date Of Pronouncement: 05.09.2023 O R D E R

v. Income Tax, Range-1, Allahabad, Allahabad-211003,U.P. U.P. PAN:AEXPS6329H (Appellant) (Respondent) Assessee by: None Revenue by: Sh. A.K. Singh, Sr. DR Date of hearing: 04.09.2023 Date of pronouncement: 05.09.2023 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assessee, arising out of the appellate order passed by learned Commissioner of Income