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 expenses stood reduced by ld. CIT(A) to Rs. 7,48,442/- , being additions made by invoking provisions of Section 40(a)(ia) read with Section 194C of the 1961 Act. We have already adjudicated this issue , while adjudicating appeal for ay: 2007-08, and facts being similar in this year, our decision for ay: 2007-08 shall

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 expenses stood reduced by ld. CIT(A) to Rs. 7,48,442/- , being additions made by invoking provisions of Section 40(a)(ia) read with Section 194C of the 1961 Act. We have already adjudicated this issue , while adjudicating appeal for ay: 2007-08, and facts being similar in this year, our decision for ay: 2007-08 shall

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 expenses stood reduced by ld. CIT(A) to Rs. 7,48,442/- , being additions made by invoking provisions of Section 40(a)(ia) read with Section 194C of the 1961 Act. We have already adjudicated this issue , while adjudicating appeal for ay: 2007-08, and facts being similar in this year, our decision for ay: 2007-08 shall

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 expenses stood reduced by ld. CIT(A) to Rs. 7,48,442/- , being additions made by invoking provisions of Section 40(a)(ia) read with Section 194C of the 1961 Act. We have already adjudicated this issue , while adjudicating appeal for ay: 2007-08, and facts being similar in this year, our decision for ay: 2007-08 shall

MAHAVIR PRASAD SATISH CHANDRA,ALLAHABAD vs. INCOME TAX OFFICER WARD 1(3) , ALLAHABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri.Vijay Pal Raoassessment Year 2013-14

6- That in any view of the matter the appellant reserves his right to take any fresh grounds of appeal before hearing of appeal.” 2. The only issue involved in this appeal is regarding disallowance of Rs.22,73,457/- made by the Assessing Officer u/s. 40(a)(ia) as the assessee has not deducted TDS in respect of the payment

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

Section 36(1)(va) read with Explanation 1 and Section 2(24)(x) of the 1961 Act. Similarly, Hon'ble Kerala High Court has also decided this issue in favour of Revenue in the case of CIT v. Merchem Limited reported in (2015) 378 ITR 443(Ker. HC) and also in Popular Vehicles and Services Private Limited

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

Section 36(1)(va) read with Explanation 1 and Section 2(24)(x) of the 1961 Act. Similarly, Hon'ble Kerala High Court has also decided this issue in favour of Revenue in the case of CIT v. Merchem Limited reported in (2015) 378 ITR 443(Ker. HC) and also in Popular Vehicles and Services Private Limited

SHAKUNTALA KUSHWAHA,ALLAHABAD vs. INCOME TAX OFFICER 2(3), ALLAHABAD

In the result, for statistical purposes, the appeal is treated as allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2009-10 Shakuntala Kushwaha V. Income Tax Officer 2(3) 105/54, Kareli Allahabad Allahabad Tan/Pan:Aodpk2329D (Appellant) (Respondent) Appellant By: Shri Praveen Godbole, C.A. Respondent By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 12 02 2020 Date Of Pronouncement: 13 02 2020

disallowing the freight and cartage expenses claimed by the assessee. 6. Before the ld. CIT(A), the submission of the assessee was that there is no doubt that the assessee made freight payment to two transporters, namely Thangagaji Golden Transport Company and Delhi Rajasthan Company, amounting to Rs.8,09,896/- and ITA No.130/ALLD/2019 Page 3 of 5 Rs.1

M/S DEORA ELECTRIC WORKS,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD

In the result, both appeals i

194C, which they were not required to do. He had submitted details of all such deductions before the ld. AO. Despite this and without considering the fact that the assessee had in fact disclosed A.Y.2009-10 M/s Deora Electric Works much more receipts under the two heads of contract receipts and sales receipts, as compared to what was alleged

DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD vs. M/S DEORA ELECTRIC WORKS, ALLAHABAD

In the result, both appeals i

194C, which they were not required to do. He had submitted details of all such deductions before the ld. AO. Despite this and without considering the fact that the assessee had in fact disclosed A.Y.2009-10 M/s Deora Electric Works much more receipts under the two heads of contract receipts and sales receipts, as compared to what was alleged

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, MIRZAPUR vs. M/S. J.P.YADAV , SONEBHADRA

In the result, appeal filed by the Revenue in ITA no

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

6 Assessment Year: 2011-12 ACIT Circle-3, Mirzapur, U.P. v. M/s J.P. Yadav Sonebhadra,U.P. Thus, the ld. CIT(A) held that the reopening of the concluded assessment by the AO by invoking provisions of Section 147/148 of the 1961 Act, to be valid. 5.311 So far as additions on the merits , the assessee submitted before