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.

5 of section 32 of the Act and stated that his alternative argument was that even if the income from the two house properties had to be assessed as business income, the assessee was entitled for 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

section 143(2). The ld. AO observed, that as compared to assessment year 2012-13, the assessee had shown declining profit rates in the assessment years 2013-14 and 2014-15 and in the assessment year 2014-15, the net profit rate was only rupees 2.437%. The ld. AO observed, that as per Form 26AS, the total contract receipts were

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

section 143(2). The ld. AO observed, that as compared to assessment year 2012-13, the assessee had shown declining profit rates in the assessment years 2013-14 and 2014-15 and in the assessment year 2014-15, the net profit rate was only rupees 2.437%. The ld. AO observed, that as per Form 26AS, the total contract receipts were

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

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 of return. Therefore, no disallowance

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

section 44AD. Thus the learned AR has submitted that the claim of depreciation was disallowed by the Assessing Officer on wrong presumption of fact. Similarly the CIT(A) has 2 Shree Sudhakar Pandey dismissed the appeal of the assessee on the basis of the facts contrary to the record. The learned AR pointed that the assessee has given

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 & 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

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

5. BECAUSE the National Faceless Appeal Centre (NFAC) has erred in law and on facts in making enhancement of income of appellant on account of loan taken from Shri Piyush Verma from Rs.8,75,000/- to Rs.11,75,000/- without giving the show cause notice under sub-section (2) of section 251 of the Income Tax Act, 1961. 6. BECAUSE

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

Section 32(1)(iii) of the 1961 Act, as the assessee has itself claimed depreciation on Balance ‘Block of Asset’ remaining after reducing consideration received on sale of vehicle. The ld. DR did not raised any objection towards dismissal of ground number 5

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)

5 and 6 in the chart in para 6.6 above ) is concerned , the ld CIT(A) deleted the addition on the grounds that interest payable to U.P. State Government is not hit by provisions of Section 43B. The ld. CIT(A) simply deleted the addition based on the contentions made by the assessee by holding that interest payable on Sugar

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

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

In the result, the appeal is dismissed

5. That in any view of the matter disallowance of Rs, 13,072/- out of travelling expenses and Rs. 20,667/- out of depreciation by disallowing 10% of expenses claimed is highly unjustified. 6. That in any view of the mater addition of Rs, 11,18,805/- out of cash deposit in bank account is highly unjustified and the Assessing

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

In the result, appeal in ITA No

section 143(3) of the Income Tax Act, 1961 for the A.Y. 2010-11. As the issues involved in these appeals are common, these appeals are being taken up for disposal together for the sake of convenience. The grounds of appeal in the appeals and Cross Objection are as under:- C.O. No.24/Alld/2014 M/s Kesarwani & Co. “1. That the learned

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

In the result, appeal in ITA No

section 143(3) of the Income Tax Act, 1961 for the A.Y. 2010-11. As the issues involved in these appeals are common, these appeals are being taken up for disposal together for the sake of convenience. The grounds of appeal in the appeals and Cross Objection are as under:- C.O. No.24/Alld/2014 M/s Kesarwani & Co. “1. That the learned