COMMERCIAL AUTO SALES PVT. LTD.,,ALLAHABAD vs. ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE, BENGALURU

In the result, appeal filed by the assessee is in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

119(Ker.) vi) B S Patel v. DCIT , (2010) 326 ITR 457(MP) vii) Popular Vehicles & Services Private Limited v. CIT (2018) 96 taxmann.com 13(Ker.) g) It is claimed by ld. Sr. DR that despite the above clear legal position that Section 43B covers only employers contribution towards PF/ESI and does not cover employee contribution towards PF/ESI , many Courts

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further submitted that the aforesaid orders of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Siddarth Gupta (supra) and Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) were challenged by Revenue

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further submitted that the aforesaid orders of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Siddarth Gupta (supra) and Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) were challenged by Revenue

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further submitted that the aforesaid orders of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Siddarth Gupta (supra) and Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) were challenged by Revenue

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further submitted that the aforesaid orders of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Siddarth Gupta (supra) and Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) were challenged by Revenue

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

b) Whether the deletion of the 2nd proviso to section 43B by way of amendment by the Finance Act, 2003 is retrospectiv e in nature" (p. 2) 16. These questions were answered by the Division Bench in the following manner : — "7. Having heard the learned counsel for the revenue, as well as, the assessee, we are of the view that

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

b) Whether the deletion of the 2nd proviso to section 43B by way of amendment by the Finance Act, 2003 is retrospectiv e in nature" (p. 2) 16. These questions were answered by the Division Bench in the following manner : — "7. Having heard the learned counsel for the revenue, as well as, the assessee, we are of the view that

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further submitted that the aforesaid orders of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Siddarth Gupta (supra) and Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) were challenged by Revenue

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. NAVJEEVAN PEDIATRICS PRIVATE LIMITED, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further submitted that the aforesaid orders of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Siddarth Gupta (supra) and Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) were challenged by Revenue

ARPIT HOSPITAL PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further submitted that the aforesaid orders of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Siddarth Gupta (supra) and Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) were challenged by Revenue

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further submitted that the aforesaid orders of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Siddarth Gupta (supra) and Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) were challenged by Revenue

JEEVAN JYOTI INFRASTRUCTURE COMPANY PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further submitted that the aforesaid orders of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Siddarth Gupta (supra) and Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) were challenged by Revenue

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further submitted that the aforesaid orders of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Siddarth Gupta (supra) and Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) were challenged by Revenue

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further submitted that the aforesaid orders of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Siddarth Gupta (supra) and Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) were challenged by Revenue

MINTO COLONIZERS PRIVATE LIMITED,ALLAHABAD vs. DCIT CENTRAL CIRCLE , ALLAHABAD, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further submitted that the aforesaid orders of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Siddarth Gupta (supra) and Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) were challenged by Revenue

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further submitted that the aforesaid orders of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Siddarth Gupta (supra) and Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) were challenged by Revenue

ARPIT HOSPITAL PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further submitted that the aforesaid orders of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Siddarth Gupta (supra) and Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) were challenged by Revenue

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further submitted that the aforesaid orders of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Siddarth Gupta (supra) and Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) were challenged by Revenue