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

4 of the Act. The total income has to be computed in accordance with the provisions of the Act. Section 14 of the Act lays down that for the purpose of computation, income of an assessee has to be classified under six heads: (A) Salaries. (B) Interest on securities. (C) Income from house property

SUCHITRA TANDON,PRAYAGRAJ vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE - 2 ALLAHABAD, ALLAHABAD

In the result, the appeal of the assessee stands dismissed

Bench: Shri Subhash Malguria & Shri Sanjay Awasthi

house property and the exemption available u/s 54 of the Act should be provided to the appellant assessee. However, the Assessing Officer did not accept this contention of the assessee and held that the sale deed produced by the appellant assessee shows that the property transferred is the open land and without any building. Hence, the provisions of section

SHAKUN DEVI,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

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

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kochara.Y. 2010-11 Shakun Devi, Vs. Joint Commissioner Of Sahson, Allahabad Income Tax, Central Pan-Adapk7419E Circle, Allahabad (Assessee) (Respondent) Appellant By: Sh. Praveen Godbole, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 31.10.2022 Date Of Pronouncement: 05.01.2023 O R D E R

section 132(4) on the date of search explained the source of acquisition of the jewellery in reply to question no. 6 as under:- """ 6 तलाशी के दौरान आपके बेड"म की अलमारी से 1182 "ाम सोने के जेवरात "ा" "ए ह" तथा बरामदे की अलमारी से 623 "ाम सोने की तार "ा" 5 Shakun Devi "ए ह"। यह जेवरात तथा गो

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 at Rs. 7,88,200/- after claiming the deduction under section 24(a) of the Income Tax Act. The assesse has also declared income from other sources being interest from saving bank account, interest from FDR, other item and dividend from shares total amounting to Rs. 3,37,670/-. The assessee has specifically given the details of exempt

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

4,24,118/-, other sources Rs 5,49,541/- and long term capital loss Rs, 2,97,227/-. In the assessment for the AY 2007-08, it was noted that an advance was received towards the sale of house property at Meerganj, Allahabad in the AY 2007-08, the possession of which was transferred

SANJAY MAJUMDAR,ALLAHABAD vs. PR. CIT, ALLAHABAD

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13 Mr. Sanjay Majumdar, V. The Principal Commissioner Type Ii – 112, Devprayagam Of Income Tax, Sangam Vatika – Jhalwa, Aayakar Bhawan, Allahabad 211012 38, M.G. Marg, Civil Lines, Allahabad 211001 Pan: Adopm 2688P (Appellant) (Respondent)

4 Assessment Year: 2012-13 Sanjay Majumdar r.w.s. 147 of the 1961 Act is erroneous so far as is prejudicial to the interest of the Revenue within provisions of Section 263 of the 1961 Act, by holding as under: “3. I have considered the assessment proceeding of the Assessing Officer, conduct of enquiry for making assessment and finding given

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

housing accommodation or for the purposes of planning, development or improvement of cities, towns and villages were omitted and the benefit conferred by erstwhile section 10(20A) on such authorities were taken away. Thereafter, after insertion of the said proviso, any institution carrying on of any activity in the nature of trade, commerce or business would not be regarded

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

housing accommodation or for the purposes of planning, development or improvement of cities, towns and villages were omitted and the benefit conferred by erstwhile section 10(20A) on such authorities were taken away. Thereafter, after insertion of the said proviso, any institution carrying on of any activity in the nature of trade, commerce or business would not be regarded

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

housing accommodation or for the purposes of planning, development or improvement of cities, towns and villages were omitted and the benefit conferred by erstwhile section 10(20A) on such authorities were taken away. Thereafter, after insertion of the said proviso, any institution carrying on of any activity in the nature of trade, commerce or business would not be regarded

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

4 Smt. Parvati Devi L/H Late Kamla Devi withdrawn from M/s Kesarwani Zarda Bhandar however, in between the assessee has given a sum of Rs. 12 lac to her daughter and son-in-law which was later received back. Therefore, it was the money of assessee and not any loan or advance taken from anybody. The learned AR has further

I.T.O., WARD-1(4), ALLAHABAD vs. RAGHAV WADHAWAN, NEW DELHI

In the result, the appeal is dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2012-13 Income Tax Officer V. Shri Raghav Wadhawan Ward 1(4) C-51, 3Rd Floor Allahabad Friends Colony New Delhi Tan/Pan:Aaopw9056A (Appellant) (Respondent) Appellant By: Shri S. K. Madhuk, Cit (Dr) Respondent By: Shri Ashok Kumar, C.A. Date Of Hearing: 20 11 2019 Date Of Pronouncement: 21 11 2019 O R D E R

house has been made outside India, the assessee has not fulfilled the basic requirement of availing the benefit under section 54 of the I.T Act, and, therefore, the benefit of deduction u/s 54 is denied." 3. The ld. CIT(A), by virtue of the impugned order, has deleted the addition, by holding as under: “The preponderance of judicial view

M/S. GOVIND STONE PRIVATE LIMITED ,HAMIRPUR vs. INCOME TAX OFFICER -5(4), BANDA

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

house, 4 Faile Place, Notice Served Private Limited 2nd Floor, Kolkata-700001 2 AprajitaVanijya 7A, Bentinck Street, Insufficient address, Private Limited Kolkata-700001 hence returned to sender Zigzag Vanijya 146/2, Old China Bazar, No mention floor 3 Private Limited Kolkata-700001 R/No. hence R. to sender 4 ShradhaVintrade 9/12, Lal Bazar, 2nd Floor, Insufficient address, Private Limited Kolkata-700001 hence

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

4. Decision Admission of additional evidence: 4.1 I have considered the application of the appellant for the admission of additional evidence in the form of certificate issued by Tehsildar Karchana mentioned in the foregoing paras and the report of the A.O.. The appellant has submitted that they were under impression that the A.O. had accepted their plea that land

AJAY KUMAR GUPTA,FATEHPUR vs. CIT(A), NFAC, DELHI (AO:ITO-2(4),FATEHPUR, FATEHPUR

In the result, appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

House, G.T. Road, v. Fatehpur, U.P. Khaga, Fatehpur- 212655, U.P. PAN:AHCPG3595K (Appellant) (Respondent) Appellant by: Shri Rajeev Kumar Agrawal, Advocate Respondent by: Shri A.K. Singh ,Sr. D.R. Date of hearing: 20.03.2023 Date of pronouncement: 20 .03.2023 O R D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assessee, being ITA No.19/Alld./2023, is directed against

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

Appeals are allowed

Bench: Shri Vijay Pal Rao`

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

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

Appeals are allowed

Bench: Shri Vijay Pal Rao`

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

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

Appeals are allowed

Bench: Shri Vijay Pal Rao`

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

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

Appeals are allowed

Bench: Shri Vijay Pal Rao`

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

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

Appeals are allowed

Bench: Shri Vijay Pal Rao`

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018