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 it has duly discharged its onus after raising question on the valuation at the time of survey and signing the same under protest, but the onus was not discharged

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. L.P.R. CONSTRUCTION,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, ALLAHABAD

In the result, appeal filed by the assessee is partly allowed

Bench: Shri.Vijay Pal Raoassessment Year: 2013-14 M/S. L.P.R. Construction V. Dcit Circle-1 15F/1A, Baghambari Gaddi, Allahabad-211001. Allahapur, Allahabad, Uttar Pradesh- 211001. Tan/Pan: Aaifm8174H (Appellant) (Respondent) Appellant By: Shri Praveen Godbole, Ca Respondent By: Shri A.K. Singh, Cit ( Sr. Dr) Date Of Hearing: 13.07.2021 Date Of Pronouncement: 15.07.2021 O R D E R Per Shri Vijay Pal Rao:

68,770/- on this account is unwarranted and liable to be declared. M/s L. P. R. Construction 4. That in any view of the matter interest charged u/s 234A, 234B of the Income Tax Act is highly unjustified. 5. That in any view of the matter the appellant reserves his rights to take any fresh ground of the appeal before