ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

50,36,145/- under the various funds & grants received which had not been routed through the Income and Expenditure Account and could not have been added to the surplus as per Income and Expenditure Account as the appellant did not have any right, title or interest of its own in the said sum and the same had not accrued

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:

disallowance made by Assessing Officer and confirmed by CIT(A) is contrary to the provisions of Section 40A(3) and liable to be deleted. 7 Dilip Kumar Khetan 13. On the other hand, the Ld. DR has submitted that the third proviso to Section 40A(3) and 40A(3A) of the I. T. Act is not applicable in the case

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

Section 143(3) , reiterated the additions of Rs. 6,26,650/- made by the AO in the original assessment order dated 21.12.2010 passed u/s 143(3) of the 1961 Act. The aforesaid additions of Rs. 6,26,650/- were made mostly by disallowing the business expenses claimed by the assessee under various heads, and details are as under : a) Disallowance

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

In the result the appeal of the assessee is partly allowed

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 made on account of difference

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

In the result the appeal of the assessee is partly allowed

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 made on account of difference

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

In the result the appeal of the assessee is partly allowed

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 made on account of difference

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 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

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on adhoc basis by the authorities below, the addition of Rs.1,36,250/- sustained by the CIT(A) is wholly erroneous and unjustified when the activities of Kriya Yog Ashram are not in dispute

YOGI SATYAM,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on adhoc basis by the authorities below, the addition of Rs.1,36,250/- sustained by the CIT(A) is wholly erroneous and unjustified when the activities of Kriya Yog Ashram are not in dispute

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on adhoc basis by the authorities below, the addition of Rs.1,36,250/- sustained by the CIT(A) is wholly erroneous and unjustified when the activities of Kriya Yog Ashram are not in dispute

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on adhoc basis by the authorities below, the addition of Rs.1,36,250/- sustained by the CIT(A) is wholly erroneous and unjustified when the activities of Kriya Yog Ashram are not in dispute

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on adhoc basis by the authorities below, the addition of Rs.1,36,250/- sustained by the CIT(A) is wholly erroneous and unjustified when the activities of Kriya Yog Ashram are not in dispute

SANJANA,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on adhoc basis by the authorities below, the addition of Rs.1,36,250/- sustained by the CIT(A) is wholly erroneous and unjustified when the activities of Kriya Yog Ashram are not in dispute

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on adhoc basis by the authorities below, the addition of Rs.1,36,250/- sustained by the CIT(A) is wholly erroneous and unjustified when the activities of Kriya Yog Ashram are not in dispute

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on adhoc basis by the authorities below, the addition of Rs.1,36,250/- sustained by the CIT(A) is wholly erroneous and unjustified when the activities of Kriya Yog Ashram are not in dispute

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on adhoc basis by the authorities below, the addition of Rs.1,36,250/- sustained by the CIT(A) is wholly erroneous and unjustified when the activities of Kriya Yog Ashram are not in dispute

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on adhoc basis by the authorities below, the addition of Rs.1,36,250/- sustained by the CIT(A) is wholly erroneous and unjustified when the activities of Kriya Yog Ashram are not in dispute