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

deduction there was no question of disallowing the deduction which was not even claimed. The relevant extract of Section 43B of the Act reads

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

deducted at source on such payments. The AO asked assessee to explain why these expenses be not disallowed. The assessee

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

deducted at source on such payments. The AO asked assessee to explain why these expenses be not disallowed. The assessee

UMRAO SINGH SMARAK SAMITI,ALLAHABAD vs. ITO, CPC, BANGALORE, BANGALORE

In the result, appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

disallowing the claim of deduction u/s.11(1)(a) and taxing the gross receipts of Rs.94,60,424/- in view of non-filing

SAVLA AGENCIES,ALLAHABAD vs. JCIT, RANGE-I, , ALLAHABAD

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

Bench: Shri.Vijay Pal Raoassessment Year: 2011-12 Savla Agencies, V. Joint Commissioner Of Income Tax, 26, M.G. Marg, Civil Lines, Range-I, Allahabad Allahabad-211001 Pan-Aawfs0816J (Appellant) (Respondent) Appellant By: Mr. Tanmay Sadh, Adv Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 05.01.2023 Date Of Pronouncement: 06.01.2023 O R D E R

disallowed. iii) You have claimed interest on partner's capital @ 12% on amount credited in partners' capital a/c at the end of the accounting year. Remuneration, Interest and profit share is credited in partners' capital a/c on 31-03-2011. Deducting

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 was done on estimation on the grounds that cash expenses based on self made vouchers were incurred and claimed as deduction

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 was done on estimation on the grounds that cash expenses based on self made vouchers were incurred and claimed as deduction

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 was done on estimation on the grounds that cash expenses based on self made vouchers were incurred and claimed as deduction

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 was done on estimation on the grounds that cash expenses based on self made vouchers were incurred and claimed as deduction

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

In the result, appeal in ITA No

deduction of 50% of the amount originally disallowed in the case of Surti expenses and Rs.7000/- out of original disallowance

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

In the result, appeal in ITA No

deduction of 50% of the amount originally disallowed in the case of Surti expenses and Rs.7000/- out of original disallowance

M/S DEORA ELECTRIC WORKS,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

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

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2010-11 M/S Deora Electric Works V. The Jcit 58-A, Sardar Patel Marg Range – I Allahabad Allahabad Pan:Aadfd7479B (Appellant) (Respondent) Appellant By: Shri Praveen Godbole, C.A. Respondent By: Shri A. K. Singh, Sr. D.R. Date Of Hearing: 17 01 2025 Date Of Pronouncement: 20 03 2025 O R D E R

deduction was not required for the amounts below Rs.50,000/-. Regarding the payments disallowable under section 40A(3) of the Act, it was submitted

SURENDRA KUMAR MISHRA,ALLAHABAD vs. ACIT, CIR-2, ALLAHABAD

In the result, the appeal of the assessee is dismissed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2002-03 Surendra Kumar Mishra, Vs. Assistant Commissioner Of 794A/1, Sohabatiyabagh, Income Tax, Circle-2, Allahabad Allahabad-211006, U.P. Pan:Aibpm4858R (Appellant) (Respondent) Assessee By: Sh. Ashish Bansal, Advocate Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.11.2024 Date Of Pronouncement: 10.02.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Under Section 250 R.W.S. 254 Of The Income Tax Act, 1961 On 26.10.2023. The Grounds Of Appeal Preferred By The Assessee Are As Under:- “1. Because The Cit(A) Has Erred In Law As Well As On Facts In Dismissing The 'Additional Ground' Relating To Non-Issuance Of Notice Under Section 143(2) Of The Act, Raised Before The Appellate Authority During The Course Of First Round Of Litigation, Which Has Been Remanded Back By The Hon'Ble Itat In Terms Of Order Dated 09.11.2012, By Observing That The Return Filed By The Appellant In Terms Of Letter Dated 10.11.2008 As Not A Valid Return In Compliance To Notice Dated 11.02.2008 Issued Under Section 148 Of The Act, As The Said Letter Was Filed By The Appellant After The Time Limit Of 30 Days Provided To Do So In Terms Of Notice Dated 11.02.208 Issued Under Section 148 Of The Act. 2. Because The Cit(A) Has Erred In Law As Well As On Facts In Observing That The Appellant Could Not Have Demand For Issuance Of Notice Under Section 143(2) Of The 1 Surendra Kumar Mishra

deduction of expenses claimed (other than freehold charges) at Rs.15,73,360/- and in restricting the same to Rs.14,16,024/- (being 90% of the claimed amount). 13. BECAUSE adhoc disallowance

CAREER COACHING (ALLD) PRIVATE LIMITED ,ALLAHABAD vs. DCIT ACIT, RANGE - 2, ALLAHABAD, ALLAHABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

disallowance of Rs.4,48,852/- was not disputed being in the nature of penalty. The case law, relied by learned D.R. for Revenue in the case of Bharat Commerce & Industries Ltd. (supra), the Hon'ble Supreme Court has ruled that interest paid for delay in furnishing ITR and advance tax is not deductible

M/S DEORA ELECTRIC WORKS,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD

In the result, both appeals i

disallowance without considering the TDS certificates and the chart that was presented before him, showing that some of the parties which had given composite contracts i.e. (both works and supply) had, while making the payment, deducted

DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD vs. M/S DEORA ELECTRIC WORKS, ALLAHABAD

In the result, both appeals i

disallowance without considering the TDS certificates and the chart that was presented before him, showing that some of the parties which had given composite contracts i.e. (both works and supply) had, while making the payment, deducted

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

In the result the appeal of the assessee is partly allowed

deduction on the borrowings. He also relied upon the decision in the case of CIT vs. Deepak Aggarwal (2013) 35 taxman.com 293, to hold that since the assessee was not engaged in the business of investment in shares, interest bearing funds invested in shares of related company interest was liable to be disallowed

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

In the result the appeal of the assessee is partly allowed

deduction on the borrowings. He also relied upon the decision in the case of CIT vs. Deepak Aggarwal (2013) 35 taxman.com 293, to hold that since the assessee was not engaged in the business of investment in shares, interest bearing funds invested in shares of related company interest was liable to be disallowed

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

In the result the appeal of the assessee is partly allowed

deduction on the borrowings. He also relied upon the decision in the case of CIT vs. Deepak Aggarwal (2013) 35 taxman.com 293, to hold that since the assessee was not engaged in the business of investment in shares, interest bearing funds invested in shares of related company interest was liable to be disallowed