RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

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

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

57,16,500/vide challan number 00227 on dated 22.10.2019, being the Tax on income of Rs.1.85 lacs (inadvertently left to be incorporated in the Income Tax return), as well as the reply dated 15.06.2021 in totality while rejecting the explanation of the appellant as not satisfactory. 2. Because the Ld. AO as well as Ld CIT (A) have overlook

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

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

In the result the appeal of the assessee is partly allowed

disallowance of commission on sales Rs.11,20,165/-. 4. Aggrieved with the said additions, the assessee went in appeal before the ld. CIT(A). Before the ld. CIT(A), it challenged the order passed under section 153A(b) dated 20.12.2011, as being passed without jurisdiction. It denied its liability to be assessed under block assessment in the absence

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

In the result the appeal of the assessee is partly allowed

disallowance of commission on sales Rs.11,20,165/-. 4. Aggrieved with the said additions, the assessee went in appeal before the ld. CIT(A). Before the ld. CIT(A), it challenged the order passed under section 153A(b) dated 20.12.2011, as being passed without jurisdiction. It denied its liability to be assessed under block assessment in the absence

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

In the result the appeal of the assessee is partly allowed

disallowance of commission on sales Rs.11,20,165/-. 4. Aggrieved with the said additions, the assessee went in appeal before the ld. CIT(A). Before the ld. CIT(A), it challenged the order passed under section 153A(b) dated 20.12.2011, as being passed without jurisdiction. It denied its liability to be assessed under block assessment in the absence

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

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

disallowances which proves the fact that neither assessment proceeding is as per the procedure laid down by the department nor is investigation made as expected in scrutiny assessment, hence it is very much visible that assessment has been completed without application of mind, without proper inquiry and without the consequential investigation in the business transactions. Thus, obviously the assessment order

PURUSHOTTAM PATEL,ALLAHABAD vs. I T OFFICER, ALLAHABAD

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

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2012-13 Shri Purushottam Patel V. Income Tax Officer 197, Bans Mandi Ward 2(2) Tilak Road Allahabad Allahabad Tan/Pan:Aaypp7522J (Appellant) (Respondent) Appellant By: Shri Praveen Godbole, C.A. Respondent By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 21 11 2019 Date Of Pronouncement: 22 11 2019 O R D E R

57,908/- made by the assessing officer @ 20% and confirmed is totally uncalled for because in the Income Tax Act there is no provision for making disallowance of the expenditures on percentage basis specially when in past as well as subsequent assessment year identical expenses has been accepted by the department. 6. That in any view of the matter

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

SUBHASH STONE PRODUCT (P) LTD.,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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para