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

SHRI NEERAJ MAHESHWARI,SONEBHADRA vs. DY. CIT, (CPC), BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri.Vijay Pal Rao & Before Shri. Ramit Kocharassessment Year: 2018-19 Shri Neeraj Maheshwari, V. Shri Amrit Raj Singh, Bijpur Rihand Nagar, Sonebhadra- Dy. Commissioner Of Inco Tax, 2312233, U.P. Cpc Bangalore Pan- Afvpm5660E (Appellant) (Respondent) Appellant By: Sh. A.K. Pandey, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.05.2022 Date Of Pronouncement: 10.05.2022 O R D E R

disallowance could be made in view of the provisions of Section 43B as amended by Finance Act, 2003. 6. In the present case, the assessee had remitted the employees contribution beyond the due date for payment, but within the due date for filing the return of income. Hence, following the above-said decision, we find no reason to differ with

VINOD KUMAR TANDON,ALLAHABAD vs. DCIT(CPC),, BEGALURU

In the result, appeal of the assessee is dismissed

disallowed under section 43-B which, as stated above, was inserted with effect from 1-4-1984 ** ** ** 22. It is important to note once again that, by the Finance Act, 2003, not only is the second proviso deleted but even the first proviso is sought to be amended by bringing about a uniformity in tax, duty, cess

DINESH KUMAR SINGH,MIRZAPUR vs. PR. COMMISSIONER OF INCOME TAX, ALLAHABAD

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

22,55,410.00 29,42,820.00 9.2 2,90,790.00 0.9 2015-16 3,65,89,079.00 33,37,050.00 9.1 3,70,432.00 1.0 2016-17 4,19,97,858.00 38,72,410.00 9.2 5,55,640.00 1.3 The assessee also submitted that the assessee Liquor business is licensed , and the base of his business(Liquor) is license

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

22 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 23 At the time of hearing before us, learned Representatives of both sides submitted that the pleadings made by the Departmental Representatives in the case of Minto Developers Pvt. Ltd. (supra) and also the paper books and other documents filed in the case of Minto Developers

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

22 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 23 At the time of hearing before us, learned Representatives of both sides submitted that the pleadings made by the Departmental Representatives in the case of Minto Developers Pvt. Ltd. (supra) and also the paper books and other documents filed in the case of Minto Developers

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

22 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 23 At the time of hearing before us, learned Representatives of both sides submitted that the pleadings made by the Departmental Representatives in the case of Minto Developers Pvt. Ltd. (supra) and also the paper books and other documents filed in the case of Minto Developers

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

22 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 23 At the time of hearing before us, learned Representatives of both sides submitted that the pleadings made by the Departmental Representatives in the case of Minto Developers Pvt. Ltd. (supra) and also the paper books and other documents filed in the case of Minto Developers

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

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

22. Ground No. 5 raised by assessee in memo of appeal filed with tribunal, concerns itself with disallowance of Marketing expenses to the tune of Rs.15,71,921/- made by the AO which 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

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

22. Ground No. 5 raised by assessee in memo of appeal filed with tribunal, concerns itself with disallowance of Marketing expenses to the tune of Rs.15,71,921/- made by the AO which 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

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

22. Ground No. 5 raised by assessee in memo of appeal filed with tribunal, concerns itself with disallowance of Marketing expenses to the tune of Rs.15,71,921/- made by the AO which 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

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

22. Ground No. 5 raised by assessee in memo of appeal filed with tribunal, concerns itself with disallowance of Marketing expenses to the tune of Rs.15,71,921/- made by the AO which 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

INCOME TAX OFFICER WARD-2(2), ALLAHABAD vs. MONAD INFRASOLUTION LIMITED, ALLAHABAD

In the result, the appeal of the revenue is allowed for statistical purpose and the Cross-objection of the assessee are dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2015-16 Income Tax Officer, V. Monad Infrasolution Limited, Ward-2(2), Allahabad C-80 Gtb Nagar Kareli, Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent) C.O. No. 01/Alld/2021 In Assessment Year: 2015-16 Monad Infrasolution Limited, V. Income Tax Officer, C-80 Gtb Nagar Kareli, Ward-2(2), Allahabad Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent)

disallowed. He has relied upon the impugned order of the CIT(A). 12. We have considered the rival submissions as well as relevant material on records. The Assessing Officer has recorded the facts of issuing the notices under Section 143(2), 142(1) and show cause notice for initiation of penalty under Section 271(i)(b) and when no response

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

In the result the appeal of the assessee is partly allowed

2 relates to the deniability to be assessed under block assessment, in view of the contention that no valid search was carried out. In view of the fact that this ground has not been pressed before us, it is dismissed as withdrawn. 20. Ground No. 3 pertains to denial of liability to be assessed under section 153A on the basis

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

In the result the appeal of the assessee is partly allowed

2 relates to the deniability to be assessed under block assessment, in view of the contention that no valid search was carried out. In view of the fact that this ground has not been pressed before us, it is dismissed as withdrawn. 20. Ground No. 3 pertains to denial of liability to be assessed under section 153A on the basis

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

In the result the appeal of the assessee is partly allowed

2 relates to the deniability to be assessed under block assessment, in view of the contention that no valid search was carried out. In view of the fact that this ground has not been pressed before us, it is dismissed as withdrawn. 20. Ground No. 3 pertains to denial of liability to be assessed under section 153A on the basis