RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

In the result, the appeal of the assessee is partly allowed

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

250 of the Income Tax Act, 1961 partly allowing the appeal of the assessee against the assessment done by the DCIT, Central Circle Allahabad on 25.06.2021. The grounds of appeal are as under:- 1. Because the learned CIT (A) was not legally justified in affirming the order of the assessing authority, regarding the invocation of section 69 of the Income

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)

250 itself, that failure to reply would lead to a presumption that the assessee has nothing to say in the matter and the Department may proceed ahead based on the material on record. Thereafter, since the assessee had not submitted a response, the ld. Addl / JCIT(A)decided to proceed with the case on the basis of the statement

DEVENDRA SINGH,ALLAHABAD vs. DCIT, RANGE-1, ALLAHABAD

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

Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2011-12 Mr. Devendra Singh, The Deputy Commissioner Of 166A, Puravaldi Kydganj, V. Income Tax, Range-1, Allahabad, Allahabad-211003,U.P. U.P. Pan:Aexps6329H (Appellant) (Respondent) Assessee By: None Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 04.09.2023 Date Of Pronouncement: 05.09.2023 O R D E R

disallowing the exemption u/s 54F of the act without bringing any positive material on record in the garb of section 147 of the act by the assessing officer is highly unjustified. 6. That in any view of the matter investment in construction of property duly disclosed in books of account as well in financial statement in the original return itself

SANJAY KUMAR KESARWANI,ALLAHABAD vs. ITO -1(5), ALLAHABAD

In the result, the appeal filed by the assessee with tribunal in ITA No

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2016-17

disallowed.” Reference is made to provisions of Section 250(6) of the 1961 Act, wherein learned CIT(A) is obligated

RAJENDRA TRIPATHI,MAHARAJGANJ vs. INCOME TAX OFFICER, WARD - 1(4), MAHARAJGANJ

In the result, the appeal is allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Rajendra Tripathi, Vs. Income Tax Officer-1(4), Pharenda Road, Maharajganj Gorakhpur-273155, U.P. Pan:Aadfi7669A (Appellant) (Respondent) Assessee By: Sh. Ashish Bansal, Advocate Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 28.10.2024 Date Of Pronouncement: 27.12.2024 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed Against The Order Under Section 250 Of The Income Tax Act, 1961 Passed By The Ld. Cit(A), Nfac On 30.05.2024. The Grounds Of Appeal Preferred By The Assessee Are As Under:- “1. Because The Ld. Cit(A) Has Erred In Law As Well As On Facts In Restricting The Relief To Rs.8,16,905/- (Being 30% Of The Overall Disallowance) Only As Against The Overall Disallowance Aggregating To Rs.27,23,015/- Made By The Ld. Assessing Officer Under Various Heads Of Expenses Being "Advertisement & Publicity, Staff Welfare, Sales Promotion Expenses, Salary To Staff", While Passing The Assessment Order Dated 19.12.2019, As The Said Addition Itself Is Based On A Very Fallacious Ground That; "It Is Customary In Assessment Orders To Disallow Percentage Of Certain Expenses For Different Reasons. However In This Case I Rely On The Daily Observation Of The Staff Of The Income Tax Office, Maharajganj Who Are Sure That The Assessee Works Through Daily Wagers For Loading & Unloading Of Goods & Does Not Employ Any Staff. Besides The Above The Other Three Expenses Have Never Been Observed To Have Been Incurred."

section 250 of the Income Tax Act, 1961 passed by the ld. CIT(A), NFAC on 30.05.2024. The grounds of appeal preferred by the assessee are as under:- “1. BECAUSE the Ld. CIT(A) has erred in law as well as on facts in restricting the relief to Rs.8,16,905/- (being 30% of the overall disallowance

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

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: 1.That in any view of the matter assessment as made on an income of Rs.66,55,450/- as against the returned income of Rs.9,03,480/- by the assessing officer vide his order dated 22.03.2013 Under Section

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowances and the approving authority will also ensure that proper enquiry or investigations are carried out by the Assessing Officer on the relevant materials including material in the hands of the Department. Secondly, the Assessing Officer also keeps in mind the interest of Revenue. Therefore, the said provision provides application of mind by the approving authority of the Department. I.T.A

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowances and the approving authority will also ensure that proper enquiry or investigations are carried out by the Assessing Officer on the relevant materials including material in the hands of the Department. Secondly, the Assessing Officer also keeps in mind the interest of Revenue. Therefore, the said provision provides application of mind by the approving authority of the Department. I.T.A

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowances and the approving authority will also ensure that proper enquiry or investigations are carried out by the Assessing Officer on the relevant materials including material in the hands of the Department. Secondly, the Assessing Officer also keeps in mind the interest of Revenue. Therefore, the said provision provides application of mind by the approving authority of the Department. I.T.A

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowances and the approving authority will also ensure that proper enquiry or investigations are carried out by the Assessing Officer on the relevant materials including material in the hands of the Department. Secondly, the Assessing Officer also keeps in mind the interest of Revenue. Therefore, the said provision provides application of mind by the approving authority of the Department. I.T.A

SAVLA AGENCIES,ALLAHABAD vs. JCIT, RANGE-I, , ALLAHABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri.Vijay Pal Raoassessment Year: 2011-12 Savla Agencies, V. Joint Commissioner Of Income Tax, 26, M.G. Marg, Civil Lines, Range-I, Allahabad Allahabad-211001 Pan-Aawfs0816J (Appellant) (Respondent) Appellant By: Mr. Tanmay Sadh, Adv Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 05.01.2023 Date Of Pronouncement: 06.01.2023 O R D E R

section 250 and 251 of the Income Tax Act. Further, the AO has made the disallowance by considering the entries

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

250 of the Income Tax Act, 1961 on different dates in respect of the appeals against orders passed by the DCIT, Central Circle, Allahabad under section 153(A) r.w.s. 143(3) / 153(C) r.w.s. 153A & 143(3) / 143(3) r.w.s. 153(B)(1). 2. The facts of the case are that a search and seizure operation under section

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

250 of the Income Tax Act, 1961 on different dates in respect of the appeals against orders passed by the DCIT, Central Circle, Allahabad under section 153(A) r.w.s. 143(3) / 153(C) r.w.s. 153A & 143(3) / 143(3) r.w.s. 153(B)(1). 2. The facts of the case are that a search and seizure operation under section

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

250 of the Income Tax Act, 1961 on different dates in respect of the appeals against orders passed by the DCIT, Central Circle, Allahabad under section 153(A) r.w.s. 143(3) / 153(C) r.w.s. 153A & 143(3) / 143(3) r.w.s. 153(B)(1). 2. The facts of the case are that a search and seizure operation under section

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

250 of the Income Tax Act, 1961 on different dates in respect of the appeals against orders passed by the DCIT, Central Circle, Allahabad under section 153(A) r.w.s. 143(3) / 153(C) r.w.s. 153A & 143(3) / 143(3) r.w.s. 153(B)(1). 2. The facts of the case are that a search and seizure operation under section

SUBHASH STONE PRODUCT (P) LTD.,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

250 of the Income Tax Act, 1961 on different dates in respect of the appeals against orders passed by the DCIT, Central Circle, Allahabad under section 153(A) r.w.s. 143(3) / 153(C) r.w.s. 153A & 143(3) / 143(3) r.w.s. 153(B)(1). 2. The facts of the case are that a search and seizure operation under section

M/S JAI MAA SHARDA SERVICE STATION,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

250 of the Income Tax Act, 1961 on different dates in respect of the appeals against orders passed by the DCIT, Central Circle, Allahabad under section 153(A) r.w.s. 143(3) / 153(C) r.w.s. 153A & 143(3) / 143(3) r.w.s. 153(B)(1). 2. The facts of the case are that a search and seizure operation under section

VIJAY STONE PRODUCT,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

250 of the Income Tax Act, 1961 on different dates in respect of the appeals against orders passed by the DCIT, Central Circle, Allahabad under section 153(A) r.w.s. 143(3) / 153(C) r.w.s. 153A & 143(3) / 143(3) r.w.s. 153(B)(1). 2. The facts of the case are that a search and seizure operation under section

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

250 of the Income Tax Act, 1961 on different dates in respect of the appeals against orders passed by the DCIT, Central Circle, Allahabad under section 153(A) r.w.s. 143(3) / 153(C) r.w.s. 153A & 143(3) / 143(3) r.w.s. 153(B)(1). 2. The facts of the case are that a search and seizure operation under section