KESARWANI & C0.,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 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)

disallowance should have been made. The disallowance of Rs. 474013/- therefore should be deleted. Similarly with reference to the 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

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

disallowance of depreciation , as under.:- “The A.O has wrongly computed the amount disallowed being 30% of total depreciation claimed u/s 32 amounting

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

disallowance of depreciation , as under.:- “The A.O has wrongly computed the amount disallowed being 30% of total depreciation claimed u/s 32 amounting

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

disallowance of depreciation , as under.:- “The A.O has wrongly computed the amount disallowed being 30% of total depreciation claimed u/s 32 amounting

BHAGWAN THEATERS (FIRM),ALLAHABAD vs. INCOME TAX OFFICER WARD-1(5), ALLAHABAD

In the result, the appeals of the assessee are partly allowed

Bench: Shri.Vijay Pal Raoassessment Year: 2012-13 & Assessment Year: 2013-14 M/S. Shree Bhagwan Theatres V. Income Tax Officer, Ward- 166. Bai Ka Bagh, Allahabad - 1(5) 211003. Allahabad-211001. Tan/Pan: Aayfs0529E (Appellant) (Respondent) Appellant By: Shri K. K. Srivastava Shri Sumit Agrawal, C.A. Respondent By: Shri A.K. Singh, Cit ( Sr. Dr) Date Of Hearing: 12.07.2021 Date Of Pronouncement: 15.07.2021 O R D E R Per Shri Vijay Pal Rao: These Two Appeals By The Assessee Are Directed Against Two Separate Orders Of Cit(A)- Allahabad, Both Dated 08.08.2019 For The A.Ys. 2012-13 & 2013-14 Respectively. 2. For The A.Y.2012-13, The Assessee Has Raised The Following Grounds.- “1. Because The Authorities Below Erred In Law & On Facts In Dismissing The Appellants Grounds On The Issue Of Jurisdiction. 2. Because The Appellants Ground That The Authorities Below Could Not Travel Recorded Was Illegally & Unjustifiably Dismissed Legal Aspects As Has Been Brought By The Of Hearing Of Appeal. 3. Because The Ld. Cit(A) Unjustifiably Disallowed Part Of The Remuneration Of Partner Smt. Meera Gupta & Smt. Sita Gupta Without Provisions Of Section 40(B)

disallowance of the remuneration of the partners. 5. Because even the part disallowances of remuneration under the impugned head was not called

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