DILIP KUMAR KHETAN,AMBEDKARNAGAR vs. INCOME TAX OFFICER, AMBEDKARNAGAR

In the result, appeal filed by the assessee is partly allowed

Bench: Shri.Vijay Pal Raoassessment Year: 2013-14 Dilip Kumar Khetan V. Income Tax Officer Proprietor Dilip Yarn Traders Ambedkarnagar-224149. Jalalpur, Ambedkarnagar-224149. Tan/Pan: Aaspk9710B (Appellant) (Respondent) Appellant By: Shri Shailendra Kumar Mishra Respondent By: Shri A.K. Singh, Cit ( Sr. Dr) Date Of Hearing: 13.07.2021 Date Of Pronouncement: 15.07.2021 O R D E R Per Shri Vijay Pal Rao:

section 40A(3) of the I. T. Act, 1961 and consequently no disallowance is called for. The Assessing Officer has given the details of the payment at page no. 4 of the assessment order as under.:- S. No. Date of payment Amount (Rs.) 1 12.10.2012 27,000 2

BHAGWAN THEATERS (FIRM),ALLAHABAD vs. INCOME TAX OFFICER WARD-1(5), ALLAHABAD

In the result, the appeals of the assessee are partly allowed

Bench: Shri.Vijay Pal Raoassessment Year: 2012-13 & Assessment Year: 2013-14 M/S. Shree Bhagwan Theatres V. Income Tax Officer, Ward- 166. Bai Ka Bagh, Allahabad - 1(5) 211003. Allahabad-211001. Tan/Pan: Aayfs0529E (Appellant) (Respondent) Appellant By: Shri K. K. Srivastava Shri Sumit Agrawal, C.A. Respondent By: Shri A.K. Singh, Cit ( Sr. Dr) Date Of Hearing: 12.07.2021 Date Of Pronouncement: 15.07.2021 O R D E R Per Shri Vijay Pal Rao: These Two Appeals By The Assessee Are Directed Against Two Separate Orders Of Cit(A)- Allahabad, Both Dated 08.08.2019 For The A.Ys. 2012-13 & 2013-14 Respectively. 2. For The A.Y.2012-13, The Assessee Has Raised The Following Grounds.- “1. Because The Authorities Below Erred In Law & On Facts In Dismissing The Appellants Grounds On The Issue Of Jurisdiction. 2. Because The Appellants Ground That The Authorities Below Could Not Travel Recorded Was Illegally & Unjustifiably Dismissed Legal Aspects As Has Been Brought By The Of Hearing Of Appeal. 3. Because The Ld. Cit(A) Unjustifiably Disallowed Part Of The Remuneration Of Partner Smt. Meera Gupta & Smt. Sita Gupta Without Provisions Of Section 40(B)

disallowed by him invoking the provisions of Section 40A(2). In this regard, the learned counsel for :he assessee has cited

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

In the result, appeal of the assessee is dismissed

disallowances. In terms of this scheme, section 40 (which too starts with a non-obstante clause overriding Sections 30-38), deals with what cannot be deducted in computing income under the head "Profits and Gains of Business and Profession". Likewise, section 40A(2

M.K. AGRAWAL & CO.,SONEBHADRA vs. ACIT RANGE-III, MIRZAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Raoassessment Year: 2010-11 M.K. Agrawal & Co., V. Acit, Range-Ii, Mirzapur Sonebhadra

disallowance of interest and overdue charges paid to Tata Capital Ltd. by invoking provision of section 40a(ia) of the Income Tax, 1961. 2

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

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 40A(2)), disallowance of penalties and other payments made for infraction of law(Section 37(1)) , etc. etc. and so on and so forth

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

2. The facts of the case are that during the year under consideration, the assessee declared contractual receipts from various Government Departments at Rs.10,66,77,556/-. Of the above, receipts amounting to Rs.5,87,25,039/- came from Branch Office of Jaipur and pertained to sales of Generators that were dispatched from Jaipur Branch against Government orders. The Assessing

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

disallowance ignoring that conditions of exception from application of section 40A(3) r/w Rule 6DD(j) needs to be strictly interpreted by applying the Hayden's rule of Mischief and also the ratio laid down by Supreme Court in case of Commissioner of customs Vs M/s Dilip Kumar And Company. 8. On the facts and circumstances of the case

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

disallowance ignoring that conditions of exception from application of section 40A(3) r/w Rule 6DD(j) needs to be strictly interpreted by applying the Hayden's rule of Mischief and also the ratio laid down by Supreme Court in case of Commissioner of customs Vs M/s Dilip Kumar And Company. 8. On the facts and circumstances of the case

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

disallowance ignoring that conditions of exception from application of section 40A(3) r/w Rule 6DD(j) needs to be strictly interpreted by applying the Hayden's rule of Mischief and also the ratio laid down by Supreme Court in case of Commissioner of customs Vs M/s Dilip Kumar And Company. 8. On the facts and circumstances of the case

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

disallowance ignoring that conditions of exception from application of section 40A(3) r/w Rule 6DD(j) needs to be strictly interpreted by applying the Hayden's rule of Mischief and also the ratio laid down by Supreme Court in case of Commissioner of customs Vs M/s Dilip Kumar And Company. 8. On the facts and circumstances of the case

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

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

disallowance ignoring that conditions of exception from application of section 40A(3) r/w Rule 6DD(j) needs to be strictly interpreted by applying the Hayden's rule of Mischief and also the ratio laid down by Supreme Court in case of Commissioner of customs Vs M/s Dilip Kumar And Company. 8. On the facts and circumstances of the case

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

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

disallowance ignoring that conditions of exception from application of section 40A(3) r/w Rule 6DD(j) needs to be strictly interpreted by applying the Hayden's rule of Mischief and also the ratio laid down by Supreme Court in case of Commissioner of customs Vs M/s Dilip Kumar And Company. 8. On the facts and circumstances of the case

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

disallowance ignoring that conditions of exception from application of section 40A(3) r/w Rule 6DD(j) needs to be strictly interpreted by applying the Hayden's rule of Mischief and also the ratio laid down by Supreme Court in case of Commissioner of customs Vs M/s Dilip Kumar And Company. 8. On the facts and circumstances of the case

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

disallowance ignoring that conditions of exception from application of section 40A(3) r/w Rule 6DD(j) needs to be strictly interpreted by applying the Hayden's rule of Mischief and also the ratio laid down by Supreme Court in case of Commissioner of customs Vs M/s Dilip Kumar And Company. 8. On the facts and circumstances of the case

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

disallowance ignoring that conditions of exception from application of section 40A(3) r/w Rule 6DD(j) needs to be strictly interpreted by applying the Hayden's rule of Mischief and also the ratio laid down by Supreme Court in case of Commissioner of customs Vs M/s Dilip Kumar And Company. 8. On the facts and circumstances of the case

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

disallowance ignoring that conditions of exception from application of section 40A(3) r/w Rule 6DD(j) needs to be strictly interpreted by applying the Hayden's rule of Mischief and also the ratio laid down by Supreme Court in case of Commissioner of customs Vs M/s Dilip Kumar And Company. 8. On the facts and circumstances of the case

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

disallowance ignoring that conditions of exception from application of section 40A(3) r/w Rule 6DD(j) needs to be strictly interpreted by applying the Hayden's rule of Mischief and also the ratio laid down by Supreme Court in case of Commissioner of customs Vs M/s Dilip Kumar And Company. 8. On the facts and circumstances of the case

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

disallowance ignoring that conditions of exception from application of section 40A(3) r/w Rule 6DD(j) needs to be strictly interpreted by applying the Hayden's rule of Mischief and also the ratio laid down by Supreme Court in case of Commissioner of customs Vs M/s Dilip Kumar And Company. 8. On the facts and circumstances of the case