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

47 (All) 6. CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd.[2014] 366 ITR163/[2013] 217 Taxman 64 (Mag.)/35 taxmann.com 616 (Raj.) 7. CIT v. Sabari Enterprises [2008] 298 ITR 141 (Kar) 8. CIT v. Hemla Embroidery Mills (P.) Ltd. [2014] 366 ITR 163/[2013]217 Taxman 207/37 taxmann.com 160 (Punj. & Har.) 10 Assessment Year: 2019-20 Commercial Auto

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

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

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

47,004.00 18,23,90,004.00 2009-10 4,56,00,512.00 2,26,24,009.00 6,82,24,521.00 2010-11 6,87,88,355.00 97,86,320. 00 7,85,74,675.00 2011-12 6,80,29,000.00 84,60,929.00 7,64,89,929.00 Total

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

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

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

47,004.00 18,23,90,004.00 2009-10 4,56,00,512.00 2,26,24,009.00 6,82,24,521.00 2010-11 6,87,88,355.00 97,86,320. 00 7,85,74,675.00 2011-12 6,80,29,000.00 84,60,929.00 7,64,89,929.00 Total

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3) , ALLAHABAD

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

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

47,004.00 18,23,90,004.00 2009-10 4,56,00,512.00 2,26,24,009.00 6,82,24,521.00 2010-11 6,87,88,355.00 97,86,320. 00 7,85,74,675.00 2011-12 6,80,29,000.00 84,60,929.00 7,64,89,929.00 Total

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

v. Bharat Hotels Limited reported in (2019) 410 ITR 417(Del.) , while impliedly reversing the stand taken in its earlier decision in the case of Aimil Limited (supra). However, the decision in the case of Aimil Limited (supra) was not brought to the notice of Hon'ble Judges of Delhi High Court while adjudicating in the case of Bharat Hotels

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

v. Bharat Hotels Limited reported in (2019) 410 ITR 417(Del.) , while impliedly reversing the stand taken in its earlier decision in the case of Aimil Limited (supra). However, the decision in the case of Aimil Limited (supra) was not brought to the notice of Hon'ble Judges of Delhi High Court while adjudicating in the case of Bharat Hotels

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

In the result, appeal of the assessee is dismissed

47. Likewise, this court underlined the rule, regarding interpretation of taxing statutes, in CIT v. Calcutta Knitwears, Ludhiana [2014] 6 SCC 444. Recently, in Union of India v. Exide Industries Ltd. [2020] 116 taxmann.com 378/273 Taxman 189/425 ITR 1 (SC)/2020 (5) SCC 274 this court examined, and repelled a challenge to the constitutionality of section 43B, especially the provision

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

sections of the income tax act is highly unjustified in the facts and circumstances of the case.” ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad ITA No. 159.Alld/2013-A.Y.: 2005-06 3. First , we shall take up appeal

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

sections of the income tax act is highly unjustified in the facts and circumstances of the case.” ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad ITA No. 159.Alld/2013-A.Y.: 2005-06 3. First , we shall take up appeal

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

sections of the income tax act is highly unjustified in the facts and circumstances of the case.” ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad ITA No. 159.Alld/2013-A.Y.: 2005-06 3. First , we shall take up appeal

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

sections of the income tax act is highly unjustified in the facts and circumstances of the case.” ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad ITA No. 159.Alld/2013-A.Y.: 2005-06 3. First , we shall take up appeal

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

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

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

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 143(2) of the 1961 Act, and statutory notices u/s 143(2) and 142(1) were issued by the AO to the assessee. During the course of assessment proceedings, the assessee was asked by AO to furnish Profit and Loss account .On perusal on the same, the AO observed that the assessee has claimed Rs. 55,610/- under

ACIT CIRCLE-2, ALLAHABAD vs. M/S SHERWANI SUGAR SYNDICATE LTD., ALLAHABAD

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

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 1997-98 The Assistant Commissioner Of V. M/S Shervani Sugar Syndicate Income-Tax, Circle-2, Ltd., Allahabad, U.P. 28, South Road , Allahabad,U.P. Pan/Gir: 19-653-Cv-3480 New Pan: Not Available (Appellant) (Respondent)

disallowance of Rs. 18,333/- on account of entertainment expenses , which was earlier added by AO to the income of the assessee by invoking provisions of Section 37(2) of the 1961 Act. The AO observed during the course of assessment proceedings that the assessee has debited Rs. 46,666/- towards Entertainment expenses out of which it deducted

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of the Act was akin to approval u/s 274(2) of the Act and further that the approval u/s 274(2) of the Act was held to be a procedural requirement which did not go to the root

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of the Act was akin to approval u/s 274(2) of the Act and further that the approval u/s 274(2) of the Act was held to be a procedural requirement which did not go to the root

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of the Act was akin to approval u/s 274(2) of the Act and further that the approval u/s 274(2) of the Act was held to be a procedural requirement which did not go to the root

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of the Act was akin to approval u/s 274(2) of the Act and further that the approval u/s 274(2) of the Act was held to be a procedural requirement which did not go to the root