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

In the result, appeal of the assessee is dismissed

V of the IT Act. What is apparent is that the scheme of the Act is such that Sections 28 to 38 deal with different kinds of deductions, whereas sections 40 to 43B spell out special provisions, laying out the mechanism for assessments and expressly prescribing conditions for disallowances. In terms of this scheme, section 40 (which too starts with

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

36 days respectively for appeals in ITA no. 19 to 21/Alld/2020. These facts of filing all these three appealsby assesseelate with tribunal beyond the time prescribed u/s 253(3) of the 1961 Act, was not brought to the notice of the Division Bench at the time of hearing by both the rival parties when these three appeals were heard

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

36 days respectively for appeals in ITA no. 19 to 21/Alld/2020. These facts of filing all these three appealsby assesseelate with tribunal beyond the time prescribed u/s 253(3) of the 1961 Act, was not brought to the notice of the Division Bench at the time of hearing by both the rival parties when these three appeals were heard

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

36 days respectively for appeals in ITA no. 19 to 21/Alld/2020. These facts of filing all these three appealsby assesseelate with tribunal beyond the time prescribed u/s 253(3) of the 1961 Act, was not brought to the notice of the Division Bench at the time of hearing by both the rival parties when these three appeals were heard

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)

36,440/- in Head Office Account, it was observed by AO that following interest are payable on loan : Interest Payable On: 1.) Loan for IRBI (Sugar) Rs. 1,11,168/- Neoli Sugar 2.) Loan for IRBI (Solvent) Rs. 1,31,096/- Solvent Oil 3.) Loan for IRBI (Sugar) Rs. 2,08,379/- Sugar 4.) FITL from IRBI(solvent

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

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