ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

section 20(2) of the 1973 Act, mandate that the funds of the authority are to be applied towards meeting the expenses of the authority in the administration of that Act and for no other purpose. iv. The contention of the Revenue that the assessee was a commercial enterprise which had undertaken various civil construction work on behalf of State

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

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 Act as the 'return

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.

30% under section 24(a) so as to reduce litigation on issues of repair and maintenance of house properties. It was, therefore, prayed that 6 A.Y.2018-19 Rajesh Kumar Jaiswal the matter may be looked into and the income offered from these two houses may be considered as income from house property. With regard to the issue of investment in purchase

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

10,882 Telephone 47,662 54,072 Travelling and 6,99,348 8,20,580 conveyance(sales) Total 30,05,642 45,39,296 The AO observed from the above chart that it is clear that the assessee has claimed bogus expenses to the tune of Rs. 15,33,654/-. The AO further observed while examining of books of accounts

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

10,882 Telephone 47,662 54,072 Travelling and 6,99,348 8,20,580 conveyance(sales) Total 30,05,642 45,39,296 The AO observed from the above chart that it is clear that the assessee has claimed bogus expenses to the tune of Rs. 15,33,654/-. The AO further observed while examining of books of accounts

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

10,882 Telephone 47,662 54,072 Travelling and 6,99,348 8,20,580 conveyance(sales) Total 30,05,642 45,39,296 The AO observed from the above chart that it is clear that the assessee has claimed bogus expenses to the tune of Rs. 15,33,654/-. The AO further observed while examining of books of accounts

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

10,882 Telephone 47,662 54,072 Travelling and 6,99,348 8,20,580 conveyance(sales) Total 30,05,642 45,39,296 The AO observed from the above chart that it is clear that the assessee has claimed bogus expenses to the tune of Rs. 15,33,654/-. The AO further observed while examining of books of accounts

ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

10. We have heard the rival parties and have gone through the material on record. We find that in this case, in view of a search carried out on the Sigma Group, the assessments of various assessees were reopened and various assessees were required to file income tax returns as required under the provisions of section 153A

JYOTI MEDISERVICES PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

10. We have heard the rival parties and have gone through the material on record. We find that in this case, in view of a search carried out on the Sigma Group, the assessments of various assessees were reopened and various assessees were required to file income tax returns as required under the provisions of section 153A

JYOTI MEDISERVICES PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD, ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

10. We have heard the rival parties and have gone through the material on record. We find that in this case, in view of a search carried out on the Sigma Group, the assessments of various assessees were reopened and various assessees were required to file income tax returns as required under the provisions of section 153A

JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

10. We have heard the rival parties and have gone through the material on record. We find that in this case, in view of a search carried out on the Sigma Group, the assessments of various assessees were reopened and various assessees were required to file income tax returns as required under the provisions of section 153A

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

disallowance @30@ on the assets whereas the claim of depreciation has been made @10% on furniture and 15% on the air conditioner, bills of which are either in the name of Umang Grover or Umang Sarees. It was submitted that the depreciation of Rs.5,29,827/- be allowed. 6. Learned Departmental Representative, on the other hand, supported the orders

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

In the result the appeal of the assessee is partly allowed

10 relates to the lack of opportunity afforded to the assessee by the lower authorities. As nothing specific has been cited before us in this regard, this ground is dismissed. 23. Ground No. 11 relates to the charging of interest by the ld. Assessing Officer. We observe that the charging of interest is automatically triggered upon the variation

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

In the result the appeal of the assessee is partly allowed

10 relates to the lack of opportunity afforded to the assessee by the lower authorities. As nothing specific has been cited before us in this regard, this ground is dismissed. 23. Ground No. 11 relates to the charging of interest by the ld. Assessing Officer. We observe that the charging of interest is automatically triggered upon the variation

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

In the result the appeal of the assessee is partly allowed

10 relates to the lack of opportunity afforded to the assessee by the lower authorities. As nothing specific has been cited before us in this regard, this ground is dismissed. 23. Ground No. 11 relates to the charging of interest by the ld. Assessing Officer. We observe that the charging of interest is automatically triggered upon the variation

RAJENDRA TRIPATHI,MAHARAJGANJ vs. INCOME TAX OFFICER, WARD - 1(4), MAHARAJGANJ

In the result, the appeal is allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Rajendra Tripathi, Vs. Income Tax Officer-1(4), Pharenda Road, Maharajganj Gorakhpur-273155, U.P. Pan:Aadfi7669A (Appellant) (Respondent) Assessee By: Sh. Ashish Bansal, Advocate Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 28.10.2024 Date Of Pronouncement: 27.12.2024 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed Against The Order Under Section 250 Of The Income Tax Act, 1961 Passed By The Ld. Cit(A), Nfac On 30.05.2024. The Grounds Of Appeal Preferred By The Assessee Are As Under:- “1. Because The Ld. Cit(A) Has Erred In Law As Well As On Facts In Restricting The Relief To Rs.8,16,905/- (Being 30% Of The Overall Disallowance) Only As Against The Overall Disallowance Aggregating To Rs.27,23,015/- Made By The Ld. Assessing Officer Under Various Heads Of Expenses Being "Advertisement & Publicity, Staff Welfare, Sales Promotion Expenses, Salary To Staff", While Passing The Assessment Order Dated 19.12.2019, As The Said Addition Itself Is Based On A Very Fallacious Ground That; "It Is Customary In Assessment Orders To Disallow Percentage Of Certain Expenses For Different Reasons. However In This Case I Rely On The Daily Observation Of The Staff Of The Income Tax Office, Maharajganj Who Are Sure That The Assessee Works Through Daily Wagers For Loading & Unloading Of Goods & Does Not Employ Any Staff. Besides The Above The Other Three Expenses Have Never Been Observed To Have Been Incurred."

30% such expenses will be given as a relief. Since there is possibility that some expenses could have been incurred (70% of such expenses is treated as allowed). The addition of Rs 1906110 is treated as upheld as genuine expenditure." emphasis added) 3- BECAUSE in any case the expenditure incurred towards various heads being Advertisement and Publicity, Staff Welfare, Sales

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.10,50,000/-, which came to Rs.52,500/- and the same was added to the income of the assessee. In this year, the AO noticed that there were excess of receipts over payments to the tune of Rs.10,84,200/-, which was treated as income

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.10,50,000/-, which came to Rs.52,500/- and the same was added to the income of the assessee. In this year, the AO noticed that there were excess of receipts over payments to the tune of Rs.10,84,200/-, which was treated as income