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

In the result, appeal of the assessee is dismissed

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfilment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

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

E R PER BENCH: These threeappeals bearing ITA numbers 19 to 21/Alld./2020 for assessment years (ay’s): 2012-13& 2013-14 has been filed by assessee before Income Tax Appellate Tribunal, Allahabad, U.P. (hereinafter called “the tribunal”) against separateappellate orders passed by ld. Commissioner of Income-tax(A), Allahabad (hereinafter called “the CIT(A)”) . The appeal

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

E R PER BENCH: These threeappeals bearing ITA numbers 19 to 21/Alld./2020 for assessment years (ay’s): 2012-13& 2013-14 has been filed by assessee before Income Tax Appellate Tribunal, Allahabad, U.P. (hereinafter called “the tribunal”) against separateappellate orders passed by ld. Commissioner of Income-tax(A), Allahabad (hereinafter called “the CIT(A)”) . The appeal

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

E R PER BENCH: These threeappeals bearing ITA numbers 19 to 21/Alld./2020 for assessment years (ay’s): 2012-13& 2013-14 has been filed by assessee before Income Tax Appellate Tribunal, Allahabad, U.P. (hereinafter called “the tribunal”) against separateappellate orders passed by ld. Commissioner of Income-tax(A), Allahabad (hereinafter called “the CIT(A)”) . The appeal

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.

depreciation of the said property in accordance with the provisions of the act. 9. Because the learned AO as well as CIT(A) were not legally justified in taxing a sum of Rs. 3,96,606.00, amount of unsecured loan and sundry creditors which were under normal course of business, under the provisions of section

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)

e) to Section 43B which refers to any interest on any term loan from a scheduled bank, wherein the deduction for such interest shall be allowed in the previous year in which such sum is actually paid by the assessee. However , vide first proviso to Section 43B, it is provided that in case any such sum is paid by assessee

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

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 and circumstances of the case and in law the Ld.CIT

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

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 and circumstances of the case and in law the Ld.CIT

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

E R SHRI VIJAY PAL RAO, J.M.: This appeal by the assessee is directed against the order dated 08.11.2022 of CIT(A) (National Faceless Appeal Centre, Delhi) for the assessment year 2021-22. The assessee has raised the following grounds:- “1. Because the authorities below have erred in law and on facts in making additions aggregating

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

In the result the appeal of the assessee is partly allowed

E R PER BENCH: These appeals have been filed by the assessee and the Revenue against the orders of the ld. CIT(A), Allahabad vide his separate orders dated 14.03.2014, 19.03.2014 and 23.09.2014. As the issues involved in many of these appeals are similar, all the appeals are being taken up for disposal together for the sake of convenience. Ongoing

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

In the result the appeal of the assessee is partly allowed

E R PER BENCH: These appeals have been filed by the assessee and the Revenue against the orders of the ld. CIT(A), Allahabad vide his separate orders dated 14.03.2014, 19.03.2014 and 23.09.2014. As the issues involved in many of these appeals are similar, all the appeals are being taken up for disposal together for the sake of convenience. Ongoing

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

In the result the appeal of the assessee is partly allowed

E R PER BENCH: These appeals have been filed by the assessee and the Revenue against the orders of the ld. CIT(A), Allahabad vide his separate orders dated 14.03.2014, 19.03.2014 and 23.09.2014. As the issues involved in many of these appeals are similar, all the appeals are being taken up for disposal together for the sake of convenience. Ongoing

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

E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: These two appeals filed by the assessee, being ITA Nos. 66 & 153/Alld/2013 for assessment year’s(ay’s) : 2005-06 and 2009-10 respectively are directed against two separate appellate orders , firstly appellate order dated 21.11.2012 in appeal no. 499/JCIT/CC/Alld/11-12 passed by learned Commissioner of Income-tax (Appeals), Allahabad , U.P. (hereinafter called

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

E) Capital gains. (F) Income from other sources. 10. By an amendment made in 1988, 'interest on securities' has been made chargeable to tax as business income when such interest forms part of business profits and in all other cases under section 56(2)(id) as income from other sources. The amendment made in 1988 has no relevance

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

E R SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 13.04.2019 of CIT(A), (National Faceless Appeal Centre), Delhi for the assessment year 2014-15. The assessee has raised the following grounds:- 1. “On the facts and in the circumstances of the case and in law, the Ld. CIT(A) failed

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

In the result, appeal in ITA No

e) Out of Depreciation expenses Rs.49486/- para 8.4 of CIT(A) (f) Out of Repair maintenance Expenses Rs.7000/- para 9.4 of CIT(A) 3. That the learned CIT (A) has erred both in law as well as on facts in confirming the disallowance of interest of 32116.00 to loan bearing sundry creditors and failed to consider the facts

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

In the result, appeal in ITA No

e) Out of Depreciation expenses Rs.49486/- para 8.4 of CIT(A) (f) Out of Repair maintenance Expenses Rs.7000/- para 9.4 of CIT(A) 3. That the learned CIT (A) has erred both in law as well as on facts in confirming the disallowance of interest of 32116.00 to loan bearing sundry creditors and failed to consider the facts

MOHD. SULAMAN FAROOQUI ,PRATAPGARH vs. INCOME TAX OFFICER , PRATAPGARH

In the result, the appeal is dismissed

E R VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated 30.08.2019 of CIT(A), (Lucknow-2), for the assessment year 2016-17. There is a delay of 74 days in filing the present appeal. The assessee has filed an application for condonation of delay and explained the reasons for delay