SHREE SUDHAKAR PANDEY,SONBHEDRA vs. ACIT RANGE-III,, MIRZAPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Raoassessment Year: 2014-15 Shree Sudhakar Pandey, Civil Line, V Acit, Robertsganj, Sonebhadra, Uttar Pradesh- . Range-Iii, Mirzapur, U.P. 231216 Pan-Alds03711B (Appellant) (Respondent) Appellant By: Sh. Ashish Bansal, Adv Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 07/12/2021 Date Of Pronouncement: 17/12/2021 O R D E R

addition of Rs. 3,24,580/-. Learned AR had claimed before this Tribunal that necessary particulars for claim of depreciation were filed in the return of income

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

addition made by the Assessing Officer on account of disallowance of depreciation claim Rs.36,44,445/- being 30% of the total depreciation claim of Rs.121,48,152/- u/s 32 of the Income

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

addition made by the Assessing Officer on account of disallowance of depreciation claim Rs.36,44,445/- being 30% of the total depreciation claim of Rs.121,48,152/- u/s 32 of the Income

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

addition made by the Assessing Officer on account of disallowance of depreciation claim Rs.36,44,445/- being 30% of the total depreciation claim of Rs.121,48,152/- u/s 32 of the Income

BRAJESH AGRAWAL,PRAYAGRAJ vs. ASST. DIRECTOR OF INCOME TAX, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2021-22 Brajesh Agrawal, V. Asstt. Director Of Income Tax, Cpc, Bengaluru 3/15, Patrika Marg, Civil Lines, Allahabad, U.P. Pan-Acbpa3797R (Appellant) (Respondent) Assessee By: Sh. Saurabh Agrawal, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.03.2023 Date Of Pronouncement: 24.03.2023 O R D E R

addition of Rs. 15,21,060/- has been made by the CPC, Bengaluru. He has pointed out that this adjustment amounts to double taxation of the income which was already declared in the return of income under the head, “income from house property” and “income from other 2 Sri Brajesh Agrawal sources”. He has referred to the return of income

M/S BHOLA FOOD PRODUCTS(P) LTD.,ALLAHABAD vs. JT. CIT,(OSD),, ALLAHABAD

In the result, both the appeals filed by assessee for ay: 2005-06 and 2009-10

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

addition to tune of Rs. 1,79,15,749/- owing to differences in closing stock . The appeal filed by Revenue with tribunal was dismissed to low tax effect and hence we are seized of the assessee’s appeal and the amount confirmed by ld. CIT(A). The ld. CIT(A) has observed that the assessee is not able to substantiate

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

addition, since the assessee has earned income before commencement of the business of the assessee, it was to be capitalized and the assessee accordingly treated the receipt as capital receipt and adjusted against expenses reducing the cost of the project 5. The learned CIT(Appeals) has committed a grave error of law in not appreciating the case laws cited

COMMERCIAL AUTO SALES PVT.LTD,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-2, ALLAHABAD

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

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13

additions were made by AO to the income of the assessee, firstly by disallowing of rent of Rs. 3,00,000/- shown to have been incurred by assessee to Mrs. Madhu Gupta, Director of the assessee company towards ‘Camp Office-cum-residence of the Director ‘, secondly by disallowing of loss on sale of Vehicles ( depreciable

ACIT CIRCLE-2, ALLAHABAD vs. M/S SHERWANI SUGAR SYNDICATE LTD., ALLAHABAD

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

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 1997-98 The Assistant Commissioner Of V. M/S Shervani Sugar Syndicate Income-Tax, Circle-2, Ltd., Allahabad, U.P. 28, South Road , Allahabad,U.P. Pan/Gir: 19-653-Cv-3480 New Pan: Not Available (Appellant) (Respondent)

income is directory in nature, and even if the said challan evidencing that payment is made before due date prescribed u/s 139(1) is produced at appellate stage , the assessee will be entitled for getting extended period benefit u/s 43B. The assessee is directed to produce evidence of payment of interest and working thereof in correlating with the existing loan

KESARWANI & C0,,ALLAHABAD vs. JT CIT,, ALLAHABAD

In the result the appeal of the assessee is partly allowed

income of Rs.1,20,000/- from the hiring of trucks and upon seeking details of hiring with regard to log books, expenses, hire agreements if any, the assessee submitted before the ld. AO that it owned three trucks during the year – which were attached with the transporter on hire basis. The depreciation had been claimed by the assessee

KESARWANI & C0.,ALLAHABAD vs. JT.CIT., ALLAHABAD

In the result the appeal of the assessee is partly allowed

income of Rs.1,20,000/- from the hiring of trucks and upon seeking details of hiring with regard to log books, expenses, hire agreements if any, the assessee submitted before the ld. AO that it owned three trucks during the year – which were attached with the transporter on hire basis. The depreciation had been claimed by the assessee

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

In the result the appeal of the assessee is partly allowed

income of Rs.1,20,000/- from the hiring of trucks and upon seeking details of hiring with regard to log books, expenses, hire agreements if any, the assessee submitted before the ld. AO that it owned three trucks during the year – which were attached with the transporter on hire basis. The depreciation had been claimed by the assessee

RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

In the result, the appeal of the assessee is partly allowed

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

additions made under section69 and 69B and the same was also applicable to income being declared in the return itself which was apparent from a reading of section 115BBE 1(a). Therefore, he argued that the moment the Department had laid its hand upon incriminating material showing unrecorded income, even if he were to incorporate the same in his return

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

In the result, appeal in ITA No

income and making of bogus expenses under the head freight. In ground no. 3 of its C.O., the assessee supported the deduction of the addition to Rs.1,00,000/- by the ld. CIT(A). However, in ground no. 2 of appeal in ITA No.393/Alld/2014, the assessee opposed the retention of this addition along with the other additions sustained

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

In the result, appeal in ITA No

income and making of bogus expenses under the head freight. In ground no. 3 of its C.O., the assessee supported the deduction of the addition to Rs.1,00,000/- by the ld. CIT(A). However, in ground no. 2 of appeal in ITA No.393/Alld/2014, the assessee opposed the retention of this addition along with the other additions sustained

VINOD KUMAR TANDON,ALLAHABAD vs. DCIT(CPC),, BEGALURU

In the result, appeal of the assessee is dismissed

addition of Rs. ome Tax, 5,88,916/-on account of payment of employees contribution to PF and ESI after due date prescribed under the respective Acts. The learned Deputy Commissioner of Income Tax, CPC has failed to appreciate the fact that the appellant has deposited the employees contribution to PF and ESI before the due date of filing

POOJA GROVER,ALLAHABAD vs. DCIT, CIR-2,, ALLAHABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

income of the assessee at Rs.1,28,33,042/- after making addition of Rs.1,02,97,095/- on account of unexplained money under section 69A of the Act and Rs.5,29,827/- on account of disallowance of depreciation

M/S N CHAURASIA ASSOCIATES,,SONEBHADRA vs. ACIT,, MIRZAPUR

In the result, while the appeal of the assessee is partly allowed the appeal of the Department is held to be allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2014-15 Assistant Commissioner Of Vs. M/S N. Chaurasia Associates, Income Tax, Circle-3, Mirzapur Shaktinagar, Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) & A.Y. 2014-15 M/S N. Chaurasia Associates, Vs. Dy. Commissioner Of Income Khadia Bazar, Shaktinagar, Tax, Circle-Iii, Mirzapur Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) Assessee By: Sh. Navin C. Agrawal, C.A. & Ms. Nita Goyal, C.A. Revenue By: Sh. Amalendu Nath Mishra, Cit Dr Date Of Hearing: 25.10.2024 Date Of Pronouncement: 31.12.2024 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals For Have Both Been Filed Against The Order Under Section 250 Passed By The Ld. Cit(A), Allahabad On 10.01.2019. The Grounds Of Appeal Preferred By The Revenue In Ita No. 41/Alld/2019, Are As Under:- "Whether On The Facts & Circumstances Of The Case & In Law The Ld.Cit(A) Has Not Erred In Allowing The Relief Of Rs. 6,51,65,031/- By Accepting The Assessee'S Statement That The Receipts Are From Its Business Activity In Civil Construction Without Any Verifiable A.Y. 2014-15 M/S N. Chaurasia Associates

addition of Rs.7,08,31,552/- as income from other sources was not justified. As regards the rejection of the books of accounts and the estimation of net profit @ 8% by the ld. AO on the verifiable contract receipt of Rs.5,46,10,926/-, it was submitted that the N.P. rate before depreciation

ACIT, CIRCLE-3, MIRZAPUR vs. M/S N CHAURASIA ASSOCIATES, , SONEBHADRA (AAJFM0374N)

In the result, while the appeal of the assessee is partly allowed the appeal of the Department is held to be allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2014-15 Assistant Commissioner Of Vs. M/S N. Chaurasia Associates, Income Tax, Circle-3, Mirzapur Shaktinagar, Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) & A.Y. 2014-15 M/S N. Chaurasia Associates, Vs. Dy. Commissioner Of Income Khadia Bazar, Shaktinagar, Tax, Circle-Iii, Mirzapur Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) Assessee By: Sh. Navin C. Agrawal, C.A. & Ms. Nita Goyal, C.A. Revenue By: Sh. Amalendu Nath Mishra, Cit Dr Date Of Hearing: 25.10.2024 Date Of Pronouncement: 31.12.2024 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals For Have Both Been Filed Against The Order Under Section 250 Passed By The Ld. Cit(A), Allahabad On 10.01.2019. The Grounds Of Appeal Preferred By The Revenue In Ita No. 41/Alld/2019, Are As Under:- "Whether On The Facts & Circumstances Of The Case & In Law The Ld.Cit(A) Has Not Erred In Allowing The Relief Of Rs. 6,51,65,031/- By Accepting The Assessee'S Statement That The Receipts Are From Its Business Activity In Civil Construction Without Any Verifiable A.Y. 2014-15 M/S N. Chaurasia Associates

addition of Rs.7,08,31,552/- as income from other sources was not justified. As regards the rejection of the books of accounts and the estimation of net profit @ 8% by the ld. AO on the verifiable contract receipt of Rs.5,46,10,926/-, it was submitted that the N.P. rate before depreciation

ZILA SAHKARI BANK LTD,,MIRZAPUR vs. JT. C.I.T.,, MIRZAPUR

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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

depreciation allowable under the 1961 Act) on the differential amount, leading to disallowance of Rs. 28,473/-, and thus the total additions to the tune of Rs. 1,14,416/- stoodadded to the income