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

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

148 /Alld/2016 for ay: 2005-06, vide orders dated 12.08.2021, wherein the tribunal considered the amendment made by Finance Act, 2021 in Section 36(1)(va) and 43B , and decided this issue in favour of the tax-payer , by holding as under: 10. We have considered rival contentions and perused the material on record. We have observed that

SHRI NEERAJ MAHESHWARI,SONEBHADRA vs. DY. CIT, (CPC), BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri.Vijay Pal Rao & Before Shri. Ramit Kocharassessment Year: 2018-19 Shri Neeraj Maheshwari, V. Shri Amrit Raj Singh, Bijpur Rihand Nagar, Sonebhadra- Dy. Commissioner Of Inco Tax, 2312233, U.P. Cpc Bangalore Pan- Afvpm5660E (Appellant) (Respondent) Appellant By: Sh. A.K. Pandey, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.05.2022 Date Of Pronouncement: 10.05.2022 O R D E R

148 /Alld/2016 for ay: 2005-06, vide orders dated 12.08.2021, wherein the tribunal considered the amendment made by Finance Act, 2021 in Section 36(1)(va) and 43B , and decided this issue in favour of the tax- payer , by holding as under: 10. We have considered rival contentions and perused the material on record. We have observed that

COMMERCIAL AUTO SALES PVT. LTD.,,ALLAHABAD vs. ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE, BENGALURU

In the result, appeal filed by the assessee is in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

148 /Alld/2016 for ay: 2005-06, vide orders dated 12.08.2021, wherein the tribunal considered the amendment made by Finance Act, 2021 in Section 36(1)(va) and 43B , and decided this issue in favour of the tax-payer , by holding as under: 10. We have considered rival contentions and perused the material on record. We have observed that

HARAKH CHAND GLASS PVT. LTD.,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, ALLAHABAD

In the result, the appeal is allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2008-09 Harakh Chand Glass Pvt. Ltd. V. Dy. Cit 77, Subhash Marg Circle 2 Johnstonganj, Allahabad Allahabad Tan/Pan:Aacch0049M (Appellant) (Respondent) S.A. No.01/Alld/2019 [In Ita No.60/Alld/2019] Assessment Year: 2008-09 Harakh Chand Glass Pvt. Ltd. V. Dy. Cit 77, Subhash Marg Circle 2 Johnstonganj, Allahabad Allahabad Tan/Pan:Aacch0049M (Applicant) (Respondent) Assessee By: Shri Abhinav Mehrotra, Advocate Department By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 13 02 2020 Date Of Pronouncement: 14 02 2020 O R D E R

68 since the identity, credit worthiness and genuineness of the transaction, stood duly established. Further, the transaction is between existing active companies and through banking channel. S.A. No.01/Alld/2019 & ITA No.60/ALLD/2019 Page 3 of 14 6. BECAUSE, wholly without prejudice to the aforementioned Grounds of Appeal and as an alternative, the impugned order is unsustainable in law since the Assessing Officer

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

148 of the 1961 Act. These facts/issues are not in dispute as there is no legal dispute raised by assessee challenging reopening of the concluded assessment by Revenue as it is not brought to our notice that Cross Appeal/Cross Objections(CO) are filed by assessee before the tribunal challenging legality and validity of reopening of the concluded assessment by Revenue

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

148 of the 1961 Act. These facts/issues are not in dispute as there is no legal dispute raised by assessee challenging reopening of the concluded assessment by Revenue as it is not brought to our notice that Cross Appeal/Cross Objections(CO) are filed by assessee before the tribunal challenging legality and validity of reopening of the concluded assessment by Revenue

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

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

68 of 79 evidence or material in his possession, and rather he has admitted that he has no other information other than bank statements and, therefore, there was no propriety on the part of AO to make disallowance of expenditure without pointing out any specific instances. 13.9 The Ld. A.R. further submitted that alternatively, the assessee may be allowed

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

68 of 79 evidence or material in his possession, and rather he has admitted that he has no other information other than bank statements and, therefore, there was no propriety on the part of AO to make disallowance of expenditure without pointing out any specific instances. 13.9 The Ld. A.R. further submitted that alternatively, the assessee may be allowed

YOGI SATYAM,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

68 of 79 evidence or material in his possession, and rather he has admitted that he has no other information other than bank statements and, therefore, there was no propriety on the part of AO to make disallowance of expenditure without pointing out any specific instances. 13.9 The Ld. A.R. further submitted that alternatively, the assessee may be allowed

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

68 of 79 evidence or material in his possession, and rather he has admitted that he has no other information other than bank statements and, therefore, there was no propriety on the part of AO to make disallowance of expenditure without pointing out any specific instances. 13.9 The Ld. A.R. further submitted that alternatively, the assessee may be allowed

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

68 of 79 evidence or material in his possession, and rather he has admitted that he has no other information other than bank statements and, therefore, there was no propriety on the part of AO to make disallowance of expenditure without pointing out any specific instances. 13.9 The Ld. A.R. further submitted that alternatively, the assessee may be allowed

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

68 of 79 evidence or material in his possession, and rather he has admitted that he has no other information other than bank statements and, therefore, there was no propriety on the part of AO to make disallowance of expenditure without pointing out any specific instances. 13.9 The Ld. A.R. further submitted that alternatively, the assessee may be allowed