COMMERCIAL AUTO SALES PVT. LTD.,,ALLAHABAD vs. ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE, BENGALURU

In the result, appeal filed by the assessee is in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

37(1) or Section 43B of the 1961 Act. d) It is claimed that so far as employer contribution to PF/ESI is concerned, it is governed by provisions of clause (b) of Section 43B of the 1961 Act and deduction is to be allowed on actual payment basis , but if the amount of employer contribution towards PF/ESI is deposited

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

condone the delay in filing of all these three appeals and proceed to adjudicate these three appeals on merits in accordance with law.We order accordingly. ITA No. 20/Alld/2020- AY 2012-13 3. First , we shall take up assessee’s appeal in ITA No. 20/Alld/2020 for ay: 2012-13 . The grounds of appeals raised by assessee in memo of appeal filed

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

condone the delay in filing of all these three appeals and proceed to adjudicate these three appeals on merits in accordance with law.We order accordingly. ITA No. 20/Alld/2020- AY 2012-13 3. First , we shall take up assessee’s appeal in ITA No. 20/Alld/2020 for ay: 2012-13 . The grounds of appeals raised by assessee in memo of appeal filed

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

condone the delay in filing of all these three appeals and proceed to adjudicate these three appeals on merits in accordance with law.We order accordingly. ITA No. 20/Alld/2020- AY 2012-13 3. First , we shall take up assessee’s appeal in ITA No. 20/Alld/2020 for ay: 2012-13 . The grounds of appeals raised by assessee in memo of appeal filed

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

37(1) of the 1961 Act. In our considered view , the applicability of provision of Section 36(1)(iv) read with Schedule IV of the Income-tax Act,1961, Section 43B of the 1961 Act, and Rule 75 and 88 of the Income-tax Rules, 1962 and other relevant applicable provisions/rules/notifications/judicial precedence’s etc. dealing with employer contribution

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

37(1) of the 1961 Act. In our considered view , the applicability of provision of Section 36(1)(iv) read with Schedule IV of the Income-tax Act,1961, Section 43B of the 1961 Act, and Rule 75 and 88 of the Income-tax Rules, 1962 and other relevant applicable provisions/rules/notifications/judicial precedence’s etc. dealing with employer contribution

IRFAN AHMAD,ALLAHABAD vs. ITO RANGE 1(2),, ALLAHABAD

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

Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings. 6. As prayed for by learned Senior Counsel, M.A. No. 29 of 2022 is dismissed as withdrawn.” 5. Thus, the period of limitation from

SANKAR LAL JAISWAL,,ALLAHABAD vs. ITO- 1(5), ALLAHABAD

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

Bench: SH. SUBHASH MALGURIA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

section 144 of the Income Tax Act. The grounds of appeal are as under:- “1. That in any view of the matter the assessment made on an income of Rs.13,37,630/- by order dated 12.12.2019 passed u/s 144 of the Act is bad both on the facts and in law. 2. That in any view of the matter

SATYA PRAKASH GUPTA,ALLAHABAD vs. ACIT, ALLAHABAD

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 253(3) of the Income-tax Act, 1961. The separate Appellate Order(s) passed by Ld. CIT(A) for all the four assessment years are all dated 18th September, 2019, which are stated to have been received by assessee on 29th October, 2019 , and hence these appeals were ought to have been filed by assessee with Income-Tax Appellate

SATYA PRAKASH GUPTA,ALLAHABAD vs. ACIT, ALLAHABAD

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 253(3) of the Income-tax Act, 1961. The separate Appellate Order(s) passed by Ld. CIT(A) for all the four assessment years are all dated 18th September, 2019, which are stated to have been received by assessee on 29th October, 2019 , and hence these appeals were ought to have been filed by assessee with Income-Tax Appellate

SATYA PRAKASH GUPTA,ALLAHABAD vs. ACIT, ALLAHABAD

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 253(3) of the Income-tax Act, 1961. The separate Appellate Order(s) passed by Ld. CIT(A) for all the four assessment years are all dated 18th September, 2019, which are stated to have been received by assessee on 29th October, 2019 , and hence these appeals were ought to have been filed by assessee with Income-Tax Appellate

SATYA PRAKASH GUPTA,ALLAHABAD vs. ACIT, ALLAHABAD

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 253(3) of the Income-tax Act, 1961. The separate Appellate Order(s) passed by Ld. CIT(A) for all the four assessment years are all dated 18th September, 2019, which are stated to have been received by assessee on 29th October, 2019 , and hence these appeals were ought to have been filed by assessee with Income-Tax Appellate