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.

45,352.00 17.03.2021 2021 Paid to Director, ESI Kanpur AUGUST,2020 E.S.I. 2,346.00 15.09.2020 2,346.00 16.09.2020 Paid to Director, ESI Indore AUGUST, ESI 539.00 15.09.2020 539.00 16.09.2020 2020 Total 43,04,355.00 3. The assessee submitted before the ld. CIT(A), that section 36(1)(va) of the Act was to be read with section

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

disallowances. 2. That in any view of the matter action under Section 132(1) of the Income Tax Act in consequence to which the notice issued under Section 153A of the act without any incriminating material or any undisclosed income found 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

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

disallowances. 2. That in any view of the matter action under Section 132(1) of the Income Tax Act in consequence to which the notice issued under Section 153A of the act without any incriminating material or any undisclosed income found 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

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

disallowances. 2. That in any view of the matter action under Section 132(1) of the Income Tax Act in consequence to which the notice issued under Section 153A of the act without any incriminating material or any undisclosed income found 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

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

disallowances. 2. That in any view of the matter action under Section 132(1) of the Income Tax Act in consequence to which the notice issued under Section 153A of the act without any incriminating material or any undisclosed income found 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

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

45 Nos. 76 – 81/CTK/2022) in which grounds raised by the assessee against validity of approval granted u/s 153D of the I.T. Act were dismissed. (H.1) Learned Departmental Representatives also submitted that procedural irregularity was not fatal if jurisdictional issue was established. Further, learned Departmental Representatives submitted that fiscal acts should be interpreted in a way which enables functioning

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

45 Nos. 76 – 81/CTK/2022) in which grounds raised by the assessee against validity of approval granted u/s 153D of the I.T. Act were dismissed. (H.1) Learned Departmental Representatives also submitted that procedural irregularity was not fatal if jurisdictional issue was established. Further, learned Departmental Representatives submitted that fiscal acts should be interpreted in a way which enables functioning

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

45 Nos. 76 – 81/CTK/2022) in which grounds raised by the assessee against validity of approval granted u/s 153D of the I.T. Act were dismissed. (H.1) Learned Departmental Representatives also submitted that procedural irregularity was not fatal if jurisdictional issue was established. Further, learned Departmental Representatives submitted that fiscal acts should be interpreted in a way which enables functioning

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

45 Nos. 76 – 81/CTK/2022) in which grounds raised by the assessee against validity of approval granted u/s 153D of the I.T. Act were dismissed. (H.1) Learned Departmental Representatives also submitted that procedural irregularity was not fatal if jurisdictional issue was established. Further, learned Departmental Representatives submitted that fiscal acts should be interpreted in a way which enables functioning

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

In the result the appeal of the assessee is partly allowed

45. Ground No. 3 pertains to denial of liability to be assessed under section 153A on the basis of material other than incriminating material discovered during the search. In view of our reasoning adopted in ITA No. 392/Alld/2014 for the AY 2009- 10, this ground of appeal is allowed. 46. Ground Nos. 5 to 8 pertain to disallowance

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

In the result the appeal of the assessee is partly allowed

45. Ground No. 3 pertains to denial of liability to be assessed under section 153A on the basis of material other than incriminating material discovered during the search. In view of our reasoning adopted in ITA No. 392/Alld/2014 for the AY 2009- 10, this ground of appeal is allowed. 46. Ground Nos. 5 to 8 pertain to disallowance

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

In the result the appeal of the assessee is partly allowed

45. Ground No. 3 pertains to denial of liability to be assessed under section 153A on the basis of material other than incriminating material discovered during the search. In view of our reasoning adopted in ITA No. 392/Alld/2014 for the AY 2009- 10, this ground of appeal is allowed. 46. Ground Nos. 5 to 8 pertain to disallowance

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 6DDj) 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/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 6DDj) 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/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 6DDj) 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/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 6DDj) 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/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 6DDj) 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/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 6DDj) 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/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 6DDj) 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/Dilip Kumar And Company 8. On the facts and circumstances of the case