MEJA URJA NIGAM (P) LTD.,ALLAHABAD vs. INCOME TAX OFFICE WARD-2 (2), ALLAHABAD

In the result, both the appeals of the assessee for ay: 2015-16 and 2016-17

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

house property. Likewise, a company may have income from other sources. It may buy shares and get dividends. Such dividends will be taxable under section 56. The company may also, as in this case, keep the surplus fund in short-term deposits in order to earn interest. Such interest will be chargeable under section 56. 13. The company has chosen

BRAJESH AGRAWAL,PRAYAGRAJ vs. ASST. DIRECTOR OF INCOME TAX, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2021-22 Brajesh Agrawal, V. Asstt. Director Of Income Tax, Cpc, Bengaluru 3/15, Patrika Marg, Civil Lines, Allahabad, U.P. Pan-Acbpa3797R (Appellant) (Respondent) Assessee By: Sh. Saurabh Agrawal, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.03.2023 Date Of Pronouncement: 24.03.2023 O R D E R

house property and 5 Sri Brajesh Agrawal income from other sources declared by the assessee. Thus, the total income of the assessee was computed by CPC at Rs. 16,98,990/- as against the declared income of Rs. 1,77,930/-. On careful perusal of the intimation of processing of return of income by the CPC under section

SHOBHA RASTOGI,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD

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

Bench: Shri.Vijay Pal Raoassessment Year: 2008-09 Smt. Shobha Rastogi, V. Deputy Commissioner Of Income 30-A, M.G. Marg, Civil Lines, Tax, Circle-1, Allahabad, U.P. Allahabad, U.P. Pan-Afqpr4774R (Appellant) (Respondent) Appellant By: Mr. Praveen Godbole, C.A. Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 12.08.2021 Date Of Pronouncement: 13.08.2021

house of property in question. However, the assessee claimed that the sale was not concluded in the assessment year 2007-08 but it was concluded in the assessment year 2008-09. The Assessing Officer did not proceed to assess the income arisen from the sale of the property in question and consequentially the assessment for the assessment year

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

16 and 2016- 17. The appellate proceedings had arisen before the learned CIT(A), from separate assessment orders under section 143(3) of the Income Tax Act, 1961 dated 27.12.2016 for the assessment year 2014-15, 14.12.2017 for the assessment year 2015-16 and 26.12.2018 for the assessment year 2016-17, passed by the Assistant / Deputy Commissioner of Income

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

16 and 2016- 17. The appellate proceedings had arisen before the learned CIT(A), from separate assessment orders under section 143(3) of the Income Tax Act, 1961 dated 27.12.2016 for the assessment year 2014-15, 14.12.2017 for the assessment year 2015-16 and 26.12.2018 for the assessment year 2016-17, passed by the Assistant / Deputy Commissioner of Income

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

16 and 2016- 17. The appellate proceedings had arisen before the learned CIT(A), from separate assessment orders under section 143(3) of the Income Tax Act, 1961 dated 27.12.2016 for the assessment year 2014-15, 14.12.2017 for the assessment year 2015-16 and 26.12.2018 for the assessment year 2016-17, passed by the Assistant / Deputy Commissioner of Income

KAMLA DEVI,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2010-11 V. Joint Commissioner Of Smt. Parvati Devi L/H Late Kamla Devi, Sahson, Allahabad, Income Tax, Central Circle, Allahabad U.P. Pan-Bfrpd6086G (Appellant) (Respondent) Assessee By: None (Application) Respondent By: Sh. Rabin Chaudhari, Cit Dr Date Of Hearing: 23.01.2023 Date Of Pronouncement: 07.03.2023 O R D E R

section 143(3) of the Income Tax Act for last so many years wherein the assessee has been declaring the income ranging from Rs. 18 to 28 lacs. Therefore, the availability of cash of Rs. 6,70,000/- was not abnormal or excess in view of the past income declared by the assessee. He has thus pleaded that the addition

M/S GANGA NURSING HOME,,ALLAHABAD vs. DCIT,, ALLAHABAD

In the result, appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

16-18. In her affidavit, She has reiterated the contentions as are raised by ld. Counsel before us, by mainly averring that no cash whatsoever was received over and above the sale consideration of Rs. 48,00,000/- , the sale consideration was received through banking channel, and as certified by Tehsildar and SDM, the distance between municipal limits

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

Bench: Shri Vijay Pal Rao`

16. 12. 2020 Date of pronouncement: 17.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These two set of six appeals by the assessee are directed against the respective orders of the CIT(A) passed under section 250 and 154 for the assessment years 2008-09 to 2013-14. 2. Assessee is an individual

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

Bench: Shri Vijay Pal Rao`

16. 12. 2020 Date of pronouncement: 17.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These two set of six appeals by the assessee are directed against the respective orders of the CIT(A) passed under section 250 and 154 for the assessment years 2008-09 to 2013-14. 2. Assessee is an individual

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

Bench: Shri Vijay Pal Rao`

16. 12. 2020 Date of pronouncement: 17.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These two set of six appeals by the assessee are directed against the respective orders of the CIT(A) passed under section 250 and 154 for the assessment years 2008-09 to 2013-14. 2. Assessee is an individual

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

Bench: Shri Vijay Pal Rao`

16. 12. 2020 Date of pronouncement: 17.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These two set of six appeals by the assessee are directed against the respective orders of the CIT(A) passed under section 250 and 154 for the assessment years 2008-09 to 2013-14. 2. Assessee is an individual

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

Bench: Shri Vijay Pal Rao`

16. 12. 2020 Date of pronouncement: 17.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These two set of six appeals by the assessee are directed against the respective orders of the CIT(A) passed under section 250 and 154 for the assessment years 2008-09 to 2013-14. 2. Assessee is an individual

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

Bench: Shri Vijay Pal Rao`

16. 12. 2020 Date of pronouncement: 17.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These two set of six appeals by the assessee are directed against the respective orders of the CIT(A) passed under section 250 and 154 for the assessment years 2008-09 to 2013-14. 2. Assessee is an individual

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

Bench: Shri Vijay Pal Rao`

16. 12. 2020 Date of pronouncement: 17.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These two set of six appeals by the assessee are directed against the respective orders of the CIT(A) passed under section 250 and 154 for the assessment years 2008-09 to 2013-14. 2. Assessee is an individual

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

Bench: Shri Vijay Pal Rao`

16. 12. 2020 Date of pronouncement: 17.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These two set of six appeals by the assessee are directed against the respective orders of the CIT(A) passed under section 250 and 154 for the assessment years 2008-09 to 2013-14. 2. Assessee is an individual

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

Bench: Shri Vijay Pal Rao`

16. 12. 2020 Date of pronouncement: 17.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These two set of six appeals by the assessee are directed against the respective orders of the CIT(A) passed under section 250 and 154 for the assessment years 2008-09 to 2013-14. 2. Assessee is an individual

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

Bench: Shri Vijay Pal Rao`

16. 12. 2020 Date of pronouncement: 17.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These two set of six appeals by the assessee are directed against the respective orders of the CIT(A) passed under section 250 and 154 for the assessment years 2008-09 to 2013-14. 2. Assessee is an individual

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

Bench: Shri Vijay Pal Rao`

16. 12. 2020 Date of pronouncement: 17.12. 2020 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: These two set of six appeals by the assessee are directed against the respective orders of the CIT(A) passed under section 250 and 154 for the assessment years 2008-09 to 2013-14. 2. Assessee is an individual