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

68,20,842/- for Grants and Funds received. (5) Because the order of the CIT(A) is generally bad both on facts and in law. AYs. 2014-15 to 2016-17 (6) Because the assessee reserves the right to rescind or add or delete any ground of appeal.” 6. Since assessment year 2014-15 is the first 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

68,20,842/- for Grants and Funds received. (5) Because the order of the CIT(A) is generally bad both on facts and in law. AYs. 2014-15 to 2016-17 (6) Because the assessee reserves the right to rescind or add or delete any ground of appeal.” 6. Since assessment year 2014-15 is the first assessment year

ACIT,ALLAHABAD vs. M/S SUNSINE INFRASTATE PVT TTD, ALLAHABAD

In the result, the appeal filed by Revenue in ITA no

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12 The Assistant Commissioner Of Sunshine Infraestate Income-Tax, Central Circle, V. Private Limited Allahabad, U.P. 17, Industrial Area, Naini, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent) C.O.No. 22/Alld/2017 (Arising Out Of Ita No.103/Alld/2017) Assessment Year: 2011-12 Sunshine Infraestate Private Limited The Assistant 17, Industrial Area, Naini, V. Commissioner Of Allahabad, U.P. Income-Tax, Central Circle, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent)

10 ITA No. 103/Alld/2017 and C.O.No. 22/Alld/2017 (arising out of ITA No. 103/Alld/2017) Assessment Year 2011-12 Sunshine Infraestate Private Limited,Allahabad seizure operations conducted by Revenue u/s 132(1) of the 1961 Act, on 05.12.2013. It was submitted that ld. CIT(A) relied upon the decision of Hon’ble Delhi High Court in the case of Kabul Chawla(supra

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

20,00,000/- (consideration) + Rs. 11,97,000/- (stamp duty) +Rs. 40.080/- (registration fee). The value adopted by registration authority of these properties, purchased by assessee during the year is Rs. 1,76.06,000/-. Without prejudice 16 any the ? addition, the difference of this market value Rs. 1.76.06.000/and purchase price paid Rs 1.20,00,000i

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

10,15,000/- with respect to aforesaid cash deposit in the cash books was treated by AO as cash Assessment Year: 2012-2013 Mr. Neeraj Agrwal, Mirzapur, U.P. credit u/s. 68 of the Act, in the absence of proper evidences and the same was added by AO to the income of the assessee. 4d. The AO further observed that there

DCIT CIRCLE-3, MIRZAPUR vs. SHRI NEERAJ AGRAWAL, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

10,15,000/- with respect to aforesaid cash deposit in the cash books was treated by AO as cash Assessment Year: 2012-2013 Mr. Neeraj Agrwal, Mirzapur, U.P. credit u/s. 68 of the Act, in the absence of proper evidences and the same was added by AO to the income of the assessee. 4d. The AO further observed that there

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment

MOHD. SULAMAN FAROOQUI ,PRATAPGARH vs. INCOME TAX OFFICER , PRATAPGARH

In the result, the appeal is dismissed

20,667/- out of depreciation by disallowing 10% of expenses claimed is highly unjustified. 6. That in any view of the mater addition of Rs, 11,18,805/- out of cash deposit in bank account is highly unjustified and the Assessing officer was wrong in invoking the p0rovisiojn of Section 68

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

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

68 dealing with cash credits , compliances of Section 69, 69A, 69B , 69C of the 1961 Act dealing with unexplained investments, unexplained money, unexplained expenditure etc. , deducting of income-tax at source on payments made by tax-payers(Chapter XVII-B), prohibition on making payment otherwise than through prescribed banking modes beyond threshold limits(Section 40A(3) ), dealing

DHIRENDRA SINGH,MIRZAPUR vs. INCOME TAX OFFICER, WARD- 3(1), MIRZAPUR

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

Bench: Shri Subhash Malguria & Shri Nikhil Choudharyassessment Year: 2015-16 Dhirendra Singh V. Income Tax Officer Mangraha, Chunar Ward 3(1) Mirzapur Mirzapur Pan:Bipps5569C (Appellant) (Respondent) Appellant By: Shri Brij Bhushan Goenka, C.A. Respondent By: Shri A. K. Singh, Sr. D.R. Date Of Hearing: 02 01 2025 Date Of Pronouncement: 20 03 2025

20 03 2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi under section 250 of the Income Tax Act, 1961 on 03.07.2024. The grounds of appeal are as under: 1. Because the order of learned AO as confirmed

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

In the result the appeal of the assessee is partly allowed

20,000/-, which had been offered to tax, but for the other twelve vehicles, diesel expenses were incurred by the assessee, which were duly recorded in the books of accounts maintained in normal course of business and debited in the profit and loss account for the year. It was submitted that looking to the nature and size of the business

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

In the result the appeal of the assessee is partly allowed

20,000/-, which had been offered to tax, but for the other twelve vehicles, diesel expenses were incurred by the assessee, which were duly recorded in the books of accounts maintained in normal course of business and debited in the profit and loss account for the year. It was submitted that looking to the nature and size of the business

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

In the result the appeal of the assessee is partly allowed

20,000/-, which had been offered to tax, but for the other twelve vehicles, diesel expenses were incurred by the assessee, which were duly recorded in the books of accounts maintained in normal course of business and debited in the profit and loss account for the year. It was submitted that looking to the nature and size of the business

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

68 of the Income Tax Act is highly unjustified in the facts and circumstances of the case as the appellant discharged the burden as required and action of the assessing officer and his observations in the course as confirmed by the Commissioner of Income Tax (Appeals) are not correct in the facts and circumstances of the case. 5. That

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

68 of the Income Tax Act is highly unjustified in the facts and circumstances of the case as the appellant discharged the burden as required and action of the assessing officer and his observations in the course as confirmed by the Commissioner of Income Tax (Appeals) are not correct in the facts and circumstances of the case. 5. That