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

Section 43B in the Finance Act, 1983, the object was to "disallow deductions claimed merely by making a book entry based on the mercantile system of accounting" (sic - para 16). Section 43B made it mandatory for the department to grant deduction in computing the income under Section 28 in the year in which the tax, duty, cess, etc. were paid

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 2(24)(x) of the 1961 Act, vide reassessment order dated 31.12.2009. 8. Aggrieved by re-assessment framed by the AO , the assessee filed first appeal before learned CIT(A) and submitted as under.:- “The Ld. A.R. for the appellant has submitted as under- “As per clause (1) of Paragraph 38 of Employee’s Provident Fund Scheme, 1952, Employee

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 2(24)(x) of the 1961 Act, vide reassessment order dated 31.12.2009. 8. Aggrieved by re-assessment framed by the AO , the assessee filed first appeal before learned CIT(A) and submitted as under.:- “The Ld. A.R. for the appellant has submitted as under- “As per clause (1) of Paragraph 38 of Employee’s Provident Fund Scheme, 1952, Employee

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

In the result, appeal of the assessee is dismissed

b) be allowed unless such sum has actually been paid in cash or to by issue of a cheque or draft or by any other mode on or before the due date as defined in the explanation below clause (va) of sub-section (1) of section 36, and where such payment has been made otherwise than in cash, the same

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

42 after which assessment would become time barred was 31/07/2017; therefore, the Assessing Officer was required to seek the approval of JCIT by 30/06/2017. The second draft of the proposed assessment order was sent by the Assessing Officer to the JCIT vide letter dated 28/07/2017. Both the draft orders were sent by the Assessing Officer to JCIT after 30/06/2017

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

42 after which assessment would become time barred was 31/07/2017; therefore, the Assessing Officer was required to seek the approval of JCIT by 30/06/2017. The second draft of the proposed assessment order was sent by the Assessing Officer to the JCIT vide letter dated 28/07/2017. Both the draft orders were sent by the Assessing Officer to JCIT after 30/06/2017

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

42 after which assessment would become time barred was 31/07/2017; therefore, the Assessing Officer was required to seek the approval of JCIT by 30/06/2017. The second draft of the proposed assessment order was sent by the Assessing Officer to the JCIT vide letter dated 28/07/2017. Both the draft orders were sent by the Assessing Officer to JCIT after 30/06/2017

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

42 after which assessment would become time barred was 31/07/2017; therefore, the Assessing Officer was required to seek the approval of JCIT by 30/06/2017. The second draft of the proposed assessment order was sent by the Assessing Officer to the JCIT vide letter dated 28/07/2017. Both the draft orders were sent by the Assessing Officer to JCIT after 30/06/2017

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

disallowing the set-off of brought forward business loss of Rs. 38,84,38,396/- and unabsorbed depreciation of Rs. 52,56,92,612/- against taxable income assessed by him for Rs. 27,20,480/- Detail of Brought forward Business Loss & Unabsorbed Depreciation has been furnished below: Assessment Year Business Loss (Rs.) Unabsorbed Total Brought Depreciation (Rs.) Forward Loss

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

disallowing the set-off of brought forward business loss of Rs. 38,84,38,396/- and unabsorbed depreciation of Rs. 52,56,92,612/- against taxable income assessed by him for Rs. 27,20,480/- Detail of Brought forward Business Loss & Unabsorbed Depreciation has been furnished below: Assessment Year Business Loss (Rs.) Unabsorbed Total Brought Depreciation (Rs.) Forward Loss

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

disallowing the set-off of brought forward business loss of Rs. 38,84,38,396/- and unabsorbed depreciation of Rs. 52,56,92,612/- against taxable income assessed by him for Rs. 27,20,480/- Detail of Brought forward Business Loss & Unabsorbed Depreciation has been furnished below: Assessment Year Business Loss (Rs.) Unabsorbed Total Brought Depreciation (Rs.) Forward Loss

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

In the result the appeal of the assessee is partly allowed

42. This appeal has been filed by the assessee against the order of the ld. CIT(A), Allahabad dated 23.09.2014. The assessee has raised the following grounds of appeal:- “1. That in any view of the matter the assessment Order dated 20.12.2011 passed U/s 153A (b) of the Income Tax Act and actions of the assessing officer partly maintained

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

In the result the appeal of the assessee is partly allowed

42. This appeal has been filed by the assessee against the order of the ld. CIT(A), Allahabad dated 23.09.2014. The assessee has raised the following grounds of appeal:- “1. That in any view of the matter the assessment Order dated 20.12.2011 passed U/s 153A (b) of the Income Tax Act and actions of the assessing officer partly maintained

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

In the result the appeal of the assessee is partly allowed

42. This appeal has been filed by the assessee against the order of the ld. CIT(A), Allahabad dated 23.09.2014. The assessee has raised the following grounds of appeal:- “1. That in any view of the matter the assessment Order dated 20.12.2011 passed U/s 153A (b) of the Income Tax Act and actions of the assessing officer partly maintained

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)

1,042/- was paid to Dinner Club for membership of 41 Assessment Year: 1997-98 Shervani Sugar Syndicate Limited club was for promoting business of the assessee company. The assessee submitted before ld. CIT(A) that the aforesaid sum was laid out wholly and exclusively keeping in view legitimate business needs of the assessee company and no disallowance is called

M/S KESARWANI ZARDA BHANDAR,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowance by Rs.73,16,513/- on account of bogus purchases even though the facts brought on records by the AO have been admitted by the CIT(A). 6. That the order of the Ld. CIT (A) being erroneous in law and on facts needs to be vacated and the order of the A.O. be restored.” 2. The facts

ACIT,, ALLAHABAD vs. KESARWANI ZARDA BHANDAR,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowance by Rs.73,16,513/- on account of bogus purchases even though the facts brought on records by the AO have been admitted by the CIT(A). 6. That the order of the Ld. CIT (A) being erroneous in law and on facts needs to be vacated and the order of the A.O. be restored.” 2. The facts

M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

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

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

b) Disallowance of Plant Maintenance Rs. 1,50,000/- c) Disallowance on account of donation paid Rs. 51,000/- d) Disallowance u/s 40(a)(ia) for non deduction of TDS Rs.1,19,950/- e) Disallowance of Proportionate Expenses Rs.1,55,700/- ----------------- Total Rs. 6,26,650/- 5 Assessment Year: 2008-09 M/s Subhash Stone Industries Private Limited (Formerly Rajluxmi Stone