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

43B [main section], which stood inserted by Finance Act, 1983, with effect from 1-4-1984, expressly commences with a non obstante clause, the underlying object being to disallow

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 an amount of Rs. 94,93,016/- by the AO towards interest accrued and due which was reflected in the Balance-Sheet of the assessee company, by invoking provisions of Section 43B

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

disallowed the same on the grounds that these are not regular business expenses, while ld. CIT(A) has allowed the same as business expenses u/s 37(1) of the 1961 Act. In our considered view , the applicability of provision of Section 36(1)(iv) read with Schedule IV of the Income-tax Act,1961, Section 43B

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

disallowed the same on the grounds that these are not regular business expenses, while ld. CIT(A) has allowed the same as business expenses u/s 37(1) of the 1961 Act. In our considered view , the applicability of provision of Section 36(1)(iv) read with Schedule IV of the Income-tax Act,1961, Section 43B

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

In the result, appeal of the assessee is dismissed

sections 40 to 43B spell out special provisions, laying out the mechanism for assessments and expressly prescribing conditions for disallowances

ANIL KUMAR GUPTA,PANCHKULA(HARYANA) vs. DCIT, CIR- 1, ALLAHABAD

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

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.18/Alld/2023 (ननधधारण वर्ा / Assessment Year: 2013-14) बनधम/ Anil Kumar Gupta Dcit, Circle-1 House No.452P, Sector-25, Income Tax Office, 38, Vs. Panchkula-134109. M. G. Marg, Civil Lines, Allahabad, Uttar Pradesh- 211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aatpg1541K (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Asit Hajela Revenue By: Shri A. K. Singh (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 06/09/2023 घोषणा की तारीख /Date Of Pronouncement: 12/09/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 21.12.2022 For Ay. 2013-14. 2. Ground No. 1 To 3 Are Against The Action Of The Ld. Cit(A) Confirming The Disallowance Of Unpaid Service Tax Liability Of Rs.10,92,548/- U/S 43B Of The Income Tax Act, 1961 (Hereinafter “The Act”). 3. The Assessee Is An Individual & Is Running A Concern Of Providing Security Guard & Manpower. The Assessee Has Been Consistently Following Mercantile System Of Accounting For Earlier As Well As Subsequent Years. & Assessee From Inception Is Registered Under The Service Tax & Regularly Depositing Service Tax In The Relevant Government Account. In The Year Under Consideration, The Ao Noted From Perusal Of The Balance-Sheet That Rs.10,92,548/- Pertaining

Section 43B of the Income Tax Act, 1961 ('Act'), since the assessed had not claimed a deduction there was no question of disallowing

SBW UDYOG LIMITED,,PRAYAGRAJ vs. DCIT, CIR-1,, ALLAHABAD

In the result, the appeal of the assessee is dismissed

Bench: Sh.Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y.2021-22 Sbw Udyog Limited, Vs. Deputy Commissioner Of Income 44, Thornhill Road, Prayagraj Tax, Circle-1, Prayagraj Pan:Aadcs2883B (Appellant) (Respondent) Assessee By: Sh. N.C. Agrawal, C.A. Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 18.12.2024 Date Of Pronouncement: 13 .03.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed Against The Orders Of The Ld. Cit(A) Under Section 250 Of The Income Tax Act, 1961 On 31.01.2024, Dismissing The Appeal Of The Assessee Against The Orders Of The Cpc Bengaluru, Under Section, 143(1) Dated 17.10.2022. Subsequently, The Said Appeal Was Migrated To The Nfac & Later On, The Appeal Proceedings Were Transferred To The Additional / Jcit(A), Aurangabad, Who Has Dismissed The Appeal Of The Assessee. The Grounds Of Appeal Preferred By The Assessee Are As Under:- “1. Because, Income Tax Department, Ministry Of Finance, Government Of India Has Observed In The Notice Under Section 250 Of The Income Tax Act, 1961, Which Reads As Under:- "The Income Tax Department Recognizes & Is Sensitive To The Hardships Being Faced By Taxpayers In Coping With The Challenges Posed By Covid-19 Pandemic." Consequently, Appeal Is Liable To Be Allowed.

disallowance was made for a sum of Rs.43,04,355/-, as being hit by section 36(1)(va) of the Income Tax Act, 1961. The details were as under:- Month and Nature of Sum recd. Due date of The actual The actual Year fund From Payment amount paid date of employee payment to the concerned authorities Paid to RPFC, Titagarh

M/S MILLENIUM CONSULTANTS& SERVICE PROVIDERS,,ALLAHABAD vs. DCIT, ALLAHABAD

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

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

disallowance in the present Assessment Year. 22. In order to remedy this position and to remove hardships which were being caused to the assessees belonging to such second category, amendments have been made in the provisions of Section 40(a) (ia) by the Finance Act, 2010. 23. Section 40(a)(ia), as amended by Finance Act, 2010, with effect from

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

Section 40(a)(ia) and 43B. It was submitted by ld. DR that the assessee has submitted details/evidences / explanations for the first time before ld. CIT(A) , and that the no remand report was called by CIT(A) from AO , which is in breach of Rule 46A of Income-tax Rules, 1962.The prayers were made

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

Section 40(a)(ia) and 43B. It was submitted by ld. DR that the assessee has submitted details/evidences / explanations for the first time before ld. CIT(A) , and that the no remand report was called by CIT(A) from AO , which is in breach of Rule 46A of Income-tax Rules, 1962.The prayers were made

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

Section 40(a)(ia) and 43B. It was submitted by ld. DR that the assessee has submitted details/evidences / explanations for the first time before ld. CIT(A) , and that the no remand report was called by CIT(A) from AO , which is in breach of Rule 46A of Income-tax Rules, 1962.The prayers were made

M/S SUBHASH STONE INDUSTRIES PRIVATE LIMITED,NAINITAL vs. ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

In the result, the appeal of the assessee stands partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowance of security charges amounting to Rs.1,51,568/-. The second issue is regarding the addition of Rs.3,93,259/- by way of addition under section 43B

RAM MANOHAR KESARWANI,ALLAHABAD vs. ITO, ALLAHABAD

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

Bench: Shri.Vijay Pal Raoassessment Year: 2012-13 Ram Manohar Kesarwani, V. Income Tax Officer Range- Pawari, Jasra, Karchana, 1(4), Allahabad Allahabad Pan-Bkypk2931D (Appellant) (Respondent) Appellant By: Mr. Praveen Godbole, Ca Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 24.01.2022 Date Of Pronouncement: 25.01.2022

Section 43B in respect of “Mandi Shulk” as made by the Assessing Officer and confirmed by the CIT(A) is highly unjustified. 8. That in view of the matter disallowance