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

Section 43B in the Finance Act, 1983, the object was to "disallow deductions claimed merely by making a book entry based on the mercantile system of accounting" (sic - para 16). Section 43B made it mandatory for the department to grant deduction in computing the income under Section 28 in the year in which the tax, duty, cess, etc. were paid

M/S BALAJI AGRICULTURAL INDUSTRIES (P) LTD.,ALLAHABAD vs. JT,CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

133(6) of the Act or by invoking other provisions of the 1961 Act, which the authorities below failed to do so . We have also observed that the total sale of the assessee in the year under consideration was Rs. 4,08,34,195/. The bill no. 126 dated 28.11.2006 in favour of Mr. Mukesh Kumar Singh, Purani Gurhatti, Chhapra

M/S BALAJI AGRICULTURAL INDUSTRIES(P).LTD.,ALLAHABAD vs. JT.CIT. (0SD), ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

133(6) of the Act or by invoking other provisions of the 1961 Act, which the authorities below failed to do so . We have also observed that the total sale of the assessee in the year under consideration was Rs. 4,08,34,195/. The bill no. 126 dated 28.11.2006 in favour of Mr. Mukesh Kumar Singh, Purani Gurhatti, Chhapra

JCIT(OSD),, ALLAHABAD vs. M/S BALAJI AGRICULTURAL INDUSTRIES, (P) LTD., ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

133(6) of the Act or by invoking other provisions of the 1961 Act, which the authorities below failed to do so . We have also observed that the total sale of the assessee in the year under consideration was Rs. 4,08,34,195/. The bill no. 126 dated 28.11.2006 in favour of Mr. Mukesh Kumar Singh, Purani Gurhatti, Chhapra

M/S BALAJU AGRICULTURAL INDUSTRIES(P) LTD.,ALLAHABAD vs. JT. CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

133(6) of the Act or by invoking other provisions of the 1961 Act, which the authorities below failed to do so . We have also observed that the total sale of the assessee in the year under consideration was Rs. 4,08,34,195/. The bill no. 126 dated 28.11.2006 in favour of Mr. Mukesh Kumar Singh, Purani Gurhatti, Chhapra

SANKAR LAL JAISWAL,,ALLAHABAD vs. ITO- 1(5), ALLAHABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: SH. SUBHASH MALGURIA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

133(6) of the Act to the concerned bank, to obtain a copy of the bank statement and upon receiving the same, he found that the total cash deposited during the entire year was Rs. 58,47,000/- and the total deposits during the year was Rs.1,09,40,591/-. The ld. AO, thereafter noticed that

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

6 (A.1) For the sake of convenience, these appeals are hereby disposed of through this consolidated order. At the time of hearing before us, at the outset, learned Counsel for the assessee submitted that these appeals are squarely covered by earlier order of the Allahabad Bench of Income Tax Appellate Tribunal in the case of Minto Developers Pvt. Ltd. (I.T.A

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

6 (A.1) For the sake of convenience, these appeals are hereby disposed of through this consolidated order. At the time of hearing before us, at the outset, learned Counsel for the assessee submitted that these appeals are squarely covered by earlier order of the Allahabad Bench of Income Tax Appellate Tribunal in the case of Minto Developers Pvt. Ltd. (I.T.A

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

6 (A.1) For the sake of convenience, these appeals are hereby disposed of through this consolidated order. At the time of hearing before us, at the outset, learned Counsel for the assessee submitted that these appeals are squarely covered by earlier order of the Allahabad Bench of Income Tax Appellate Tribunal in the case of Minto Developers Pvt. Ltd. (I.T.A

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

6 (A.1) For the sake of convenience, these appeals are hereby disposed of through this consolidated order. At the time of hearing before us, at the outset, learned Counsel for the assessee submitted that these appeals are squarely covered by earlier order of the Allahabad Bench of Income Tax Appellate Tribunal in the case of Minto Developers Pvt. Ltd. (I.T.A

M/S MAA SHARDA WINES,AMBEDKAR NAGAR vs. INCOME TAX OFFICER, AMBEDKAR NAGAR, AMBEDKAR NAGAR

In the result, appeal filed by the assessee is partly allowed

Bench: Shri.Vijay Pal Raoassessment Year: 2014-15

section 143(3), the authorities below were not correct in holding that the genuineness, creditworthiness and identity of loan creditor could not be proved. 6. BECAUSE the “CIT(A)” was not justified to sustain the adhoc disallowance of expenses to the extent of 5% as against 25% made by the Assessing Officer.” 2. Ground Nos. 1 to 5 regarding

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

6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part (i.e. Part-3) COMMON PAPER BOOK – PART-3 S.No. Description of documents enclosed 1. - Assessing Officer's letter (alongwith “corrected/revised draft assessment orders” soliciting Approval u/s 153D in the various cases), dated 28/07/2017 83 COMMON PAPER

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

6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part (i.e. Part-3) COMMON PAPER BOOK – PART-3 S.No. Description of documents enclosed 1. - Assessing Officer's letter (alongwith “corrected/revised draft assessment orders” soliciting Approval u/s 153D in the various cases), dated 28/07/2017 83 COMMON PAPER

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

6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part (i.e. Part-3) COMMON PAPER BOOK – PART-3 S.No. Description of documents enclosed 1. - Assessing Officer's letter (alongwith “corrected/revised draft assessment orders” soliciting Approval u/s 153D in the various cases), dated 28/07/2017 83 COMMON PAPER

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

6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part (i.e. Part-3) COMMON PAPER BOOK – PART-3 S.No. Description of documents enclosed 1. - Assessing Officer's letter (alongwith “corrected/revised draft assessment orders” soliciting Approval u/s 153D in the various cases), dated 28/07/2017 83 COMMON PAPER

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

6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part (i.e. Part-3) COMMON PAPER BOOK – PART-3 S.No. Description of documents enclosed 1. - Assessing Officer's letter (alongwith “corrected/revised draft assessment orders” soliciting Approval u/s 153D in the various cases), dated 28/07/2017 83 COMMON PAPER

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

6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part (i.e. Part-3) COMMON PAPER BOOK – PART-3 S.No. Description of documents enclosed 1. - Assessing Officer's letter (alongwith “corrected/revised draft assessment orders” soliciting Approval u/s 153D in the various cases), dated 28/07/2017 83 COMMON PAPER

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

6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part (i.e. Part-3) COMMON PAPER BOOK – PART-3 S.No. Description of documents enclosed 1. - Assessing Officer's letter (alongwith “corrected/revised draft assessment orders” soliciting Approval u/s 153D in the various cases), dated 28/07/2017 83 COMMON PAPER