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

section 20(2) of the 1973 Act, mandate that the funds of the authority are to be applied towards meeting the expenses of the authority in the administration of that Act and for no other purpose. iv. The contention of the Revenue that the assessee was a commercial enterprise which had undertaken various civil construction work on behalf

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

section 20(2) of the 1973 Act, mandate that the funds of the authority are to be applied towards meeting the expenses of the authority in the administration of that Act and for no other purpose. iv. The contention of the Revenue that the assessee was a commercial enterprise which had undertaken various civil construction work on behalf

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

section 20(2) of the 1973 Act, mandate that the funds of the authority are to be applied towards meeting the expenses of the authority in the administration of that Act and for no other purpose. iv. The contention of the Revenue that the assessee was a commercial enterprise which had undertaken various civil construction work on behalf

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

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

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

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

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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

10,15,000/- which has been added by the Assessing Officer on account of undisclosed cash credit u/s 68 of the Income Tax Act, 1961 as the assessee had not produced any evidence during the course of survey or assessment proceedings. 7. That the Ld. CIT (A) has erred in law and on fact and in the circumstance

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

10,15,000/- which has been added by the Assessing Officer on account of undisclosed cash credit u/s 68 of the Income Tax Act, 1961 as the assessee had not produced any evidence during the course of survey or assessment proceedings. 7. That the Ld. CIT (A) has erred in law and on fact and in the circumstance

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.

38 taxman.com 448 (SSC) wherein the Hon’ble Supreme Court had held that voluntary disclosure did not release the assessee from the mischief of penal proceedings under section 271(1)(c). He particularly invited our attention to para 7 and 9 of the said order, wherein the Hon’ble Supreme Court had held that the ld. AO should

M/S B.M.GUPTA & SONS,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX RANGE-1, ALLAHABAD

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

Bench: Shri.Vijay Pal Raoassessment Year: 2005-06 M/S. B. M. Gupta & Sons (Huf) V. Dcit Range-1 64 Balrampur House, Allahabad- Income Tax Office, 38 M. 211002. G. Marg, Civil Lines, Allahabad, Uttar Pradesh- 211001. Tan/Pan: Aachb2800B (Appellant) (Respondent) Appellant By: Shri Asit Hajela, Ca Respondent By: Shri A.K. Singh, Cit ( Sr. Dr) Date Of Hearing: 12.07.2021 Date Of Pronouncement: 15.07.2021 O R D E R Per Shri Vijay Pal Rao:

38 M. 211002. G. Marg, Civil Lines, Allahabad, Uttar Pradesh- 211001. TAN/PAN: AACHB2800B (Appellant) (Respondent) Appellant by: Shri Asit Hajela, CA Respondent by: Shri A.K. Singh, CIT ( Sr. DR) Date of hearing: 12.07.2021 Date of pronouncement: 15.07.2021 O R D E R PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER: This appeal of the assessee is directed against the order dated

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

In the result the appeal of the assessee is partly allowed

10. We have duly considered the facts and circumstances of the case. The first ground of appeal relates to the decision of the ld. CIT(A) to reject the plea of the assessee, that the provisions of section 153A restricted the scope of assessment to making additions on the basis of incriminating material unearthed during the course of search

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

In the result the appeal of the assessee is partly allowed

10. We have duly considered the facts and circumstances of the case. The first ground of appeal relates to the decision of the ld. CIT(A) to reject the plea of the assessee, that the provisions of section 153A restricted the scope of assessment to making additions on the basis of incriminating material unearthed during the course of search

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

In the result the appeal of the assessee is partly allowed

10. We have duly considered the facts and circumstances of the case. The first ground of appeal relates to the decision of the ld. CIT(A) to reject the plea of the assessee, that the provisions of section 153A restricted the scope of assessment to making additions on the basis of incriminating material unearthed during the course of search

SWATANTRA MISHRA,GEORGE TOWN, ALLAHABAD vs. ITO, WARD 1(5), ALLAHABAD

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

Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2011-12 Smt. Swatantra Mishra, Income Tax Officer, F-6 Tulsiani Enclave, Lowther Road, V. Ward-1(5), Allahabad George Town, Allahabad, U.P. Pan:Axvpm0471B (Appellant) (Respondent) Assesseeby: None (Application) Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.09.2023 Date Of Pronouncement: 15.09.2023 O R D E R

38,68,300/- to the income of the assessee. Further, addition was made by the AO with respect to bank interest of Rs. 65,908/- , and also unexplained investment in Axis Bank Mutual Fund of Rs. 10,00,000/-, were added by AO to the income of the assessee, vide reassessment order dated 21.12.2018 passed

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

In the result, the appeal is dismissed

68 of the Act hence the entire actin is bad in law. 7. That in view of the matter the Assessing office was wrong in adding only entries in bank when there was debit entries also and the bank entries both credit and debit should be considered as a whole hence the entire action is bad in law. 8. That

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

M/S UDVASIT BEROJGAR SAHAKARI SHRAM SAMVIDA SAMITI LTD.,,SONBHADRA vs. CIT (EXEMPTION), ALLAHABAD

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

Bench: Shri.Vijay Pal Raoassessment Year: 2018-19

Section 36(1). By virtue of the Explanation below subclause (va), no deduction could be claimed if the contribution has not been paid, after collection from the employees by way of deduction from their salaries, within the due date under the EPF&MP Act. The deletion of a proviso under Section 43B cannot render otiose the Explanation under