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

47,004.00 18,23,90,004.00 2009-10 4,56,00,512.00 2,26,24,009.00 6,82,24,521.00 2010-11 6,87,88,355.00 97,86,320. 00 7,85,74,675.00 2011-12 6,80,29,000.00 84,60,929.00 7,64,89,929.00 Total

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

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

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 SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal by the assessee is directed against the order dated

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)

depreciation u/s 32 of the 1961 Act on the interest being capitalized , even though presently as claimed by assessee, the interest is capitalized by debiting to Capital Work in progress and not debited presently to P&L Account(which also requires verification ) . Since, all these aspects were never looked into by ld. CIT(A) , and hence the appellate order passed

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

v. Joint Commissioner of Income Private Ltd. Tax (OSD), Sahson, Central Circle, Allahabad,U.P. Allahabad,U.P. PAN:AACCB 2409D (Appellant) (Respondent) Appellant by: Mr. Praveen Godbole, CA Respondent by: Mr. Debashish Chanda, CIT-DR Date of hearing: 06.01.2021 Date of pronouncement: 09 .03. 2021 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: These two appeals filed

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

In the result the appeal of the assessee is partly allowed

v. On account of disallowance of diesel expenses – Rs.8,70,985/-. vi. On account of disallowance of commission on sales Rs.11,20,165/-. 4. Aggrieved with the said additions, the assessee went in appeal before the ld. CIT(A). Before the ld. CIT(A), it challenged the order passed under section 153A(b) dated 20.12.2011, as being passed without jurisdiction

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

In the result the appeal of the assessee is partly allowed

v. On account of disallowance of diesel expenses – Rs.8,70,985/-. vi. On account of disallowance of commission on sales Rs.11,20,165/-. 4. Aggrieved with the said additions, the assessee went in appeal before the ld. CIT(A). Before the ld. CIT(A), it challenged the order passed under section 153A(b) dated 20.12.2011, as being passed without jurisdiction

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

In the result the appeal of the assessee is partly allowed

v. On account of disallowance of diesel expenses – Rs.8,70,985/-. vi. On account of disallowance of commission on sales Rs.11,20,165/-. 4. Aggrieved with the said additions, the assessee went in appeal before the ld. CIT(A). Before the ld. CIT(A), it challenged the order passed under section 153A(b) dated 20.12.2011, as being passed without jurisdiction