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

In the result the appeal of the assessee is partly allowed

disallowances should have been made and thus additions and disallowances as made in the assessment u/s 153A(1)(b) of the I.T. Act should

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

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

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

disallowed to the tune of Rs.26,265/-. Therefore, AO/Ld. CIT(A) has rightly disallowed Rs.26,265/- which action

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

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

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

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

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

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

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