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

In the result the appeal of the assessee is partly allowed

disallowance of interest – Rs.33,570/-. v. On account of disallowance of diesel expenses – Rs.8,70,985/-. vi. On account of disallowance

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

In the result, appeal in ITA No

disallowance. With regard to the disallowance of diesel expenses, the ld. CIT DR pointed out that in the absence of log books

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

In the result, appeal in ITA No

disallowance. With regard to the disallowance of diesel expenses, the ld. CIT DR pointed out that in the absence of log books

M/S KESARWANI MARKETING (P) LTD.,ALLAHABAD vs. JT.CIT (OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

disallowance of Rs.10,13,575/- as was made by the AO which disallowance stood reduced by ld. CIT(A) to Rs. 1,85,800/- . This

KESARWANI MARKETING(P) LTD.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

disallowance of Rs.10,13,575/- as was made by the AO which disallowance stood reduced by ld. CIT(A) to Rs. 1,85,800/- . This

M/S KESARWANI MARKETING(P).LTD.,ALLAHABAD vs. JT. CIT(OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

disallowance of Rs.27,76,936/- as was made by the AO which disallowance stood reduced by ld. CIT(A) to Rs. 5,07,352/- , wherein

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT.CIT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

disallowance of Rs.27,76,936/- as was made by the AO which disallowance stood reduced by ld. CIT(A) to Rs. 5,07,352/- , wherein

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT. C.IT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

disallowance of Rs.27,76,936/- as was made by the AO which disallowance stood reduced by ld. CIT(A) to Rs. 5,07,352/- , wherein

M/S KESARWANI <ARKETING (P) LTD,,ALLAHABAD vs. JT.CIT (OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

disallowance of Rs.27,76,936/- as was made by the AO which disallowance stood reduced by ld. CIT(A) to Rs. 5,07,352/- , wherein

ANIL KUMAR GUPTA,PANCHKULA(HARYANA) vs. DCIT, CIR- 1, ALLAHABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.18/Alld/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) बनधम/ Anil Kumar Gupta Dcit, Circle-1 House No.452P, Sector-25, Income Tax Office, 38, Vs. Panchkula-134109. M. G. Marg, Civil Lines, Allahabad, Uttar Pradesh- 211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aatpg1541K (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Asit Hajela Revenue By: Shri A. K. Singh (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 06/09/2023 घोषणा की तारीख /Date Of Pronouncement: 12/09/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 21.12.2022 For Ay. 2013-14. 2. Ground No. 1 To 3 Are Against The Action Of The Ld. Cit(A) Confirming The Disallowance Of Unpaid Service Tax Liability Of Rs.10,92,548/- U/S 43B Of The Income Tax Act, 1961 (Hereinafter “The Act”). 3. The Assessee Is An Individual & Is Running A Concern Of Providing Security Guard & Manpower. The Assessee Has Been Consistently Following Mercantile System Of Accounting For Earlier As Well As Subsequent Years. & Assessee From Inception Is Registered Under The Service Tax & Regularly Depositing Service Tax In The Relevant Government Account. In The Year Under Consideration, The Ao Noted From Perusal Of The Balance-Sheet That Rs.10,92,548/- Pertaining

disallowance made on this issue. 9. Coming to the next ground of appeal of the assessee which is regarding disallowance

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowance on account of expenses to 2.5%, i.e., Rs.1,83,750/- as against 5%, i.e., Rs.3,76,500/- disallowed by the AO. 8.3 Being

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowance on account of expenses to 2.5%, i.e., Rs.1,83,750/- as against 5%, i.e., Rs.3,76,500/- disallowed by the AO. 8.3 Being

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowance on account of expenses to 2.5%, i.e., Rs.1,83,750/- as against 5%, i.e., Rs.3,76,500/- disallowed by the AO. 8.3 Being

YOGI SATYAM,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowance on account of expenses to 2.5%, i.e., Rs.1,83,750/- as against 5%, i.e., Rs.3,76,500/- disallowed by the AO. 8.3 Being

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowance on account of expenses to 2.5%, i.e., Rs.1,83,750/- as against 5%, i.e., Rs.3,76,500/- disallowed by the AO. 8.3 Being

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowance on account of expenses to 2.5%, i.e., Rs.1,83,750/- as against 5%, i.e., Rs.3,76,500/- disallowed by the AO. 8.3 Being

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowance on account of expenses to 2.5%, i.e., Rs.1,83,750/- as against 5%, i.e., Rs.3,76,500/- disallowed by the AO. 8.3 Being

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowance on account of expenses to 2.5%, i.e., Rs.1,83,750/- as against 5%, i.e., Rs.3,76,500/- disallowed by the AO. 8.3 Being