SHRI MAHAVEER CHARITABLE TRUST,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW

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

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Shri Mahaveer Charitable V. Commissioner Of Income Tax Trust (Exemption), Lucknow 46, Rajendra Nagar Balua Ghat, Allahabad Tan/Pan: Aahts9123K (Respondent) Appellant By: Mr. Pawan Jaiswal, C.A. Respondent By: Mr. Shantanu Dhamija, Cit Dr Date Of Hearing: 26.07.2021 Date Of Pronouncement: 03.08.2021 O R D E R

17,07,000/- out of which only Rs. 8,52,000/- was received through cheques. The Commissioner has further noted that in the assessment order although tax has been charged on Rs. 1,97,69,650/- u/s 115BBC of the Income Tax Act but the assessment has not been completed in accordance with provisions of section

SRI VIJAY GAUTAM,ALLAHABAD vs. ASSTT. COMMISSIONER OF INCOME TAX CIRCLE-2, ALLAHABAD

In the result, appeal filed by assessee in ITA no

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

68,810/- out of which the assessee has claimed Rs. 22,17,558/- as expenses under various heads, which means that the assessee has already claimed all expenses incurred . The AO invoked deeming provisions of Section

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.

68 in respect of sundry creditors, it was submitted that the said amounts had since been paid back to the creditor and the purchases and sales had never been questioned. In the circumstances, the sundry creditor could not be doubted and the addition was deserving of being quashed. 9. Opposing these arguments of ld. AR, Sh. A.K. Singh

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

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

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

68 taxmann.com 288(Amr-trib.) b) CIT v. Balaji Wire Private Limited, reported in (2007) 304 ITR 393(Del. HC) The assessee submitted before ld. CIT(A) that the AO has sufficient time to verify the bills and the affidavit submitted , but the same remained uncontroverted and the AO out-rightly rejected the same. It was submitted that no Show

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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

68 taxmann.com 288(Amr-trib.) b) CIT v. Balaji Wire Private Limited, reported in (2007) 304 ITR 393(Del. HC) The assessee submitted before ld. CIT(A) that the AO has sufficient time to verify the bills and the affidavit submitted , but the same remained uncontroverted and the AO out-rightly rejected the same. It was submitted that no Show

SAURABH RASTOGI,ALLAHABAD vs. DCIT/ACIT(CENTRAL) ALLAHABAD, ALLAHABAD

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

Bench: Shri Subhash Malguria & Shri Sanjay Awasthi

17 pages and only in 2 pages the appeal was decided without giving findings to the merits of the case and thus the order of CIT(A) is not a speaking order in the eyes of law. 3. That in any view of the matter both the two lower authorities failed to take cognizance to the details filed nor proper

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

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

17 to 20) are relevant . Admittedly , in the instant case the aforesaid sum of Rs. 6,31,788/- being employee contribution towards PF was not deposited by assessee to the credit of employees with PF Funds within due date prescribed under statute governing PF 31 Neeraj Maheshwari which at threshold was hit by provisions of Section

AHMAD HUSSAIN KHAN,,MIRZAPUR vs. ITO,, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

Section 68, the amount should be found credited in the books of accounts of the appellant and while admittedly the appellant is not maintaining any books of account. Further it is settled view of law that bank pass book is not a books of account. Accordingly the entire exercise done by the authorities 3 Assessment Year

M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

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

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

68 of the 1961 Act , and hence income assessed by the AO was to the tune of Rs. 78,82,390/-, vide assessment order dated 31.03.2013 passed by the AO u/s 153A read with Section 143(3) of the 1961 Act, as against the returned income of Rs.30,24,550/- 5. The assessee being aggrieved by assessment order dated

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

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

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT. C.IT,(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