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.

6. Because the appellant was not given any opportunity of hearing by the assessing authority before making addition under section 69 and levying tax as per provisions of section 115BBE, which is in gross violation of principles of natural justice. 7. Because learned CIT (A) erred in law as well as on facts, in confirming the denial of deduction claimed

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

disallowance as maintained @5% is highly unjustified and illegal. 6. That in any view of the matter the assessee reserves his right to take any fresh ground of appeal before hearing of the appeal. 7. That in any view of the matter penal interest charged under different sections

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

disallowance as maintained @5% is highly unjustified and illegal. 6. That in any view of the matter the assessee reserves his right to take any fresh ground of appeal before hearing of the appeal. 7. That in any view of the matter penal interest charged under different sections

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

disallowance as maintained @5% is highly unjustified and illegal. 6. That in any view of the matter the assessee reserves his right to take any fresh ground of appeal before hearing of the appeal. 7. That in any view of the matter penal interest charged under different sections

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

disallowance as maintained @5% is highly unjustified and illegal. 6. That in any view of the matter the assessee reserves his right to take any fresh ground of appeal before hearing of the appeal. 7. That in any view of the matter penal interest charged under different sections

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 made is liable to be deleted. 5. Because, returned income has been accepted in the order passed Under Section 143 (3) of the Act dated 21/12/2022 without any addition, whatsoever hence the addition made for a sum of Rs. 43,04,355/-in the order passed Under Section 143 (1) of the Act is liable to be deleted. 6

ARUP BANERJI,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , ALLAHABAD

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

Bench: SH. SUBHASH MALGURIA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

section 133(6) seeking the copy of the contract notes and the brokers statement of account. The assessee also submitted that in the previous assessment years, the dispute of setting off of loss from derivative trading against normal business income had come up for consideration and in those assessment years, the ld. CIT(A) had decided the issue in favour

MADHU DUBEY,ALLAHABAD vs. DC/AC-1(1),ALLAHABAD, MG MARG ALLAHABAD

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2014-15 Madhu Dubey V. Dc/Ac-1(1) 657A/1, Jamuna Nagar, Chak Mg Marg, Allahabad- Raghunath, Naini-211008. 211001. Pan:Asipd8489J (Appellant) (Respondent) Appellant By: Shri Naman Agrawal, C.A. Respondent By: Shri A. K. Singh, Sr. Dr Date Of Hearing: 09 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

disallowed in want of supporting voucher of expenses and added to the income of the assessee [Addition of Rs 6,23,742/] 62 Section

DEVENDRA SINGH,ALLAHABAD vs. DCIT, RANGE-1, ALLAHABAD

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

Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2011-12 Mr. Devendra Singh, The Deputy Commissioner Of 166A, Puravaldi Kydganj, V. Income Tax, Range-1, Allahabad, Allahabad-211003,U.P. U.P. Pan:Aexps6329H (Appellant) (Respondent) Assessee By: None Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 04.09.2023 Date Of Pronouncement: 05.09.2023 O R D E R

disallowing the exemption u/s 54F of the act without bringing any positive material on record in the garb of section 147 of the act by the assessing officer is highly unjustified. 6

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

In the result the appeal of the assessee is partly allowed

section 36(1)(iii). Observing that the assessee had unsecured loans amounting to Rs.2,38,32,073/- and interest on capital amounting to Rs.31,94,098/- had been paid, the ld. CIT(A) upheld the decision of the ld. AO to disallow interest of Rs.33,520/-. Finally, with regard to the disallowance of Rs.8,70,985/- under the head diesel

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

In the result the appeal of the assessee is partly allowed

section 36(1)(iii). Observing that the assessee had unsecured loans amounting to Rs.2,38,32,073/- and interest on capital amounting to Rs.31,94,098/- had been paid, the ld. CIT(A) upheld the decision of the ld. AO to disallow interest of Rs.33,520/-. Finally, with regard to the disallowance of Rs.8,70,985/- under the head diesel

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

In the result the appeal of the assessee is partly allowed

section 36(1)(iii). Observing that the assessee had unsecured loans amounting to Rs.2,38,32,073/- and interest on capital amounting to Rs.31,94,098/- had been paid, the ld. CIT(A) upheld the decision of the ld. AO to disallow interest of Rs.33,520/-. Finally, with regard to the disallowance of Rs.8,70,985/- under the head diesel

SANJAY KUMAR KESARWANI,ALLAHABAD vs. ITO -1(5), ALLAHABAD

In the result, the appeal filed by the assessee with tribunal in ITA No

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2016-17

disallowed.” Reference is made to provisions of Section 250(6) of the 1961 Act, wherein learned CIT(A) is obligated

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 Act. 6. In our opinion since the assessed did not debit the amount to the Profit& Loss Account as an expenditure nor did the assessed claim any deduction in respect of the amount and considering that the 6 A.Y. 2013-14 Anil Kumar Gupta assessed is following the mercantile system of accounting, the question of disallowing

SANKAR LAL JAISWAL,,ALLAHABAD vs. ITO- 1(5), ALLAHABAD

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

Bench: SH. SUBHASH MALGURIA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

disallowance of Rs. 1,68,000/- by treating the same as unexplained, it was submitted that section 69A had no application to the said amounts and they were recorded in the books of accounts. With regard to the refusal to grant the concession under section 80C, he prayed that the same may be considered sympathetically in view of the fact

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

6 (A.1) For the sake of convenience, these appeals are hereby disposed of through this consolidated order. At the time of hearing before us, at the outset, learned Counsel for the assessee submitted that these appeals are squarely covered by earlier order of the Allahabad Bench of Income Tax Appellate Tribunal in the case of Minto Developers Pvt. Ltd. (I.T.A

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

6 (A.1) For the sake of convenience, these appeals are hereby disposed of through this consolidated order. At the time of hearing before us, at the outset, learned Counsel for the assessee submitted that these appeals are squarely covered by earlier order of the Allahabad Bench of Income Tax Appellate Tribunal in the case of Minto Developers Pvt. Ltd. (I.T.A

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

6 (A.1) For the sake of convenience, these appeals are hereby disposed of through this consolidated order. At the time of hearing before us, at the outset, learned Counsel for the assessee submitted that these appeals are squarely covered by earlier order of the Allahabad Bench of Income Tax Appellate Tribunal in the case of Minto Developers Pvt. Ltd. (I.T.A