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

17. The appellate proceedings had arisen before the learned CIT(A), from separate assessment orders under section 143(3) of the Income Tax Act, 1961 dated 27.12.2016 for the assessment year 2014-15, 14.12.2017 for the assessment year 2015-16 and 26.12.2018 for the assessment year 2016-17, passed by the Assistant / Deputy Commissioner of Income Tax, (Exemption), Lucknow

ACIT,, ALLAHABAD vs. KESARWANI ZARDA BHANDAR,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowance by Rs.73,16,513/- on account of bogus purchases even though the facts brought on records by the AO have been admitted by the CIT(A). 6. That the order of the Ld. CIT (A) being erroneous in law and on facts needs to be vacated and the order of the A.O. be restored.” 2. The facts

M/S KESARWANI ZARDA BHANDAR,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowance by Rs.73,16,513/- on account of bogus purchases even though the facts brought on records by the AO have been admitted by the CIT(A). 6. That the order of the Ld. CIT (A) being erroneous in law and on facts needs to be vacated and the order of the A.O. be restored.” 2. The facts

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 8 of 79 adhoc basis by the authorities below, the addition of Rs.40,000/- sustained by the CIT(A) is wholly

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 8 of 79 adhoc basis by the authorities below, the addition of Rs.40,000/- sustained by the CIT(A) is wholly

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 8 of 79 adhoc basis by the authorities below, the addition of Rs.40,000/- sustained by the CIT(A) is wholly

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 8 of 79 adhoc basis by the authorities below, the addition of Rs.40,000/- sustained by the CIT(A) is wholly

SANJANA,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 8 of 79 adhoc basis by the authorities below, the addition of Rs.40,000/- sustained by the CIT(A) is wholly

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 8 of 79 adhoc basis by the authorities below, the addition of Rs.40,000/- sustained by the CIT(A) is wholly

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 8 of 79 adhoc basis by the authorities below, the addition of Rs.40,000/- sustained by the CIT(A) is wholly

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 8 of 79 adhoc basis by the authorities below, the addition of Rs.40,000/- sustained by the CIT(A) is wholly

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 8 of 79 adhoc basis by the authorities below, the addition of Rs.40,000/- sustained by the CIT(A) is wholly

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 8 of 79 adhoc basis by the authorities below, the addition of Rs.40,000/- sustained by the CIT(A) is wholly

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

17 01 2025 Date of pronouncement: 20 03 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) passed under section 250 of the Income Tax Act, 1961 on 12.09.2014, partly allowing the appeal of the assessee. The grounds of appeal are as under

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

section 40(a) (ia) as invoked is not correct as the said provision is not applicable at all hence the action of two lower authorities are incorrect. 3. That in any view of the matter the nature of expenditure is marketing expenses incurred by the assessee company is towards reimbursement of payment made by distributors appointed by the company hence

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

section 40(a) (ia) as invoked is not correct as the said provision is not applicable at all hence the action of two lower authorities are incorrect. 3. That in any view of the matter the nature of expenditure is marketing expenses incurred by the assessee company is towards reimbursement of payment made by distributors appointed by the company hence

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

In the result the appeal of the assessee is partly allowed

section 153A and therefore, the same are deleted. Ground Nos. 3 and 4 are accordingly allowed. 13. Ground number 5 is with relation to the sustenance of an addition of Rs. 2000/- on account of repairs and maintenance, out of a total addition of Rs. 10,120/- made by the assessing officer. The ld. CIT(Appeals), while observing that

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

In the result the appeal of the assessee is partly allowed

section 153A and therefore, the same are deleted. Ground Nos. 3 and 4 are accordingly allowed. 13. Ground number 5 is with relation to the sustenance of an addition of Rs. 2000/- on account of repairs and maintenance, out of a total addition of Rs. 10,120/- made by the assessing officer. The ld. CIT(Appeals), while observing that