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

5,90,985.59 till 31.03.2011 on ICD taken from UP Safety Glass , and provision of Section 40(a)(ia) and 43B are attracted to said of interest payable. It was submitted by ld. DR that it is not known whether the assessee complied with provisions of Section 40(a)(ia) and 43B. It was submitted by ld. DR that

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

5,90,985.59 till 31.03.2011 on ICD taken from UP Safety Glass , and provision of Section 40(a)(ia) and 43B are attracted to said of interest payable. It was submitted by ld. DR that it is not known whether the assessee complied with provisions of Section 40(a)(ia) and 43B. It was submitted by ld. DR that

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

5,90,985.59 till 31.03.2011 on ICD taken from UP Safety Glass , and provision of Section 40(a)(ia) and 43B are attracted to said of interest payable. It was submitted by ld. DR that it is not known whether the assessee complied with provisions of Section 40(a)(ia) and 43B. It was submitted by ld. DR that

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

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

In the result the appeal of the assessee is partly allowed

5. Coming to the facts of the case, on the issue of addition of Rs. 16,68,581/-, made on account of, ‘unaccounted sales’, the ld. CIT(A) observed that from the print out taken from the computer, the ld. AO had found that sales were worth Rs. 38,01,62,145/-. On the other hand, the sales

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

In the result the appeal of the assessee is partly allowed

5. Coming to the facts of the case, on the issue of addition of Rs. 16,68,581/-, made on account of, ‘unaccounted sales’, the ld. CIT(A) observed that from the print out taken from the computer, the ld. AO had found that sales were worth Rs. 38,01,62,145/-. On the other hand, the sales

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

In the result the appeal of the assessee is partly allowed

5. Coming to the facts of the case, on the issue of addition of Rs. 16,68,581/-, made on account of, ‘unaccounted sales’, the ld. CIT(A) observed that from the print out taken from the computer, the ld. AO had found that sales were worth Rs. 38,01,62,145/-. On the other hand, the sales

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

5. BECAUSE the order appealed against is contrary to the facts, law and principles of natural justice.” 2. The learned AR of the assessee has submitted that the assessee filed his return of income on 15.03.2022 within the extended due date of filing the income tax under section 139(1) of the Income Tax Act. The return of income

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)

21 Assessment Year: 1997-98 Shervani Sugar Syndicate Limited 5.6 We have heard rival contentions and perused the material on record.We have observed that in the audited financial statements for the financial year 1996-97, the assessee has shown outstanding loans payable to Government of Uttar Pradesh in its liability side of Balance Sheet under Schedule -3 Loans under