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

Section 36(1)(va) read with Explanation 1 and Section 2(24)(x) of the 1961 Act and deduction is not allowable going by strict and literal interpretation of provisions of the statute. Thus, once the deduction is found to be not allowable otherwise under the 1961 Act being hit by infringement of Section 36

M/S. GOVIND STONE PRIVATE LIMITED ,HAMIRPUR vs. INCOME TAX OFFICER -5(4), BANDA

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

Section 68 of the 1961 Act, which was inserted w.e.f. 2013-14. It was submitted by ld. Sr. DR that the assessee has to explain source of 36

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

Section 36(1)(va) read with Explanation 1 and Section 2(24)(x) of the 1961 Act. Similarly, Hon'ble Kerala High Court has also decided this issue in favour of Revenue in the case of CIT v. Merchem Limited reported in (2015) 378 ITR 443(Ker. HC) and also in Popular Vehicles and Services Private Limited

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

Section 36(1)(va) read with Explanation 1 and Section 2(24)(x) of the 1961 Act. Similarly, Hon'ble Kerala High Court has also decided this issue in favour of Revenue in the case of CIT v. Merchem Limited reported in (2015) 378 ITR 443(Ker. HC) and also in Popular Vehicles and Services Private Limited

GHAUS MEMORIAL SAHKARI AWAS SAMITI LTD.,ALLAHABAD vs. ACIT RANGE-2, ALLAHABAD

In the result, appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 68 of the 1961 Act. Even, statement of fact has not been filed before the tribunal, although it is stated to have been filed in Form No. 36

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

36,68,810/- 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

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, 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

SMT. RANJANA BAJPAI,ALLAHABAD vs. DCIT/ACIT, CIRCLE-1(1), ALLAHABAD

Appeal is allowed for statistical purposes

36,21,000/-. 1 A.Y. 2009-10 Smt. Ranjana Bajpai b. Donation receipt Rs.2,00,000/-. c. Unexplained cash deposit Rs.10,50,000/-. 2. Aggrieved with this action of ld. AO, the appellant approached the ld. CIT(A) challenging all the three additions. Before the ld. CIT(A), some additional evidences were submitted and a report was also called from

SANKAR LAL JAISWAL,,ALLAHABAD vs. ITO- 1(5), ALLAHABAD

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

Bench: SH. SUBHASH MALGURIA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

68,000/- are incorrect and contrary to the actual facts of the case. 6. That in any view of the matter the assessee reserves his right to take any further ground of appeal before hearing of the appeal.” 2. It is seen from the memo of appeal that the appeal is delayed by over a year. The assessee has filed

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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

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: 2009-10 Mrs. Shaheen Khan

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

36 of 79 under section 148 of the Income Tax Act, 1961 (hereinafter called “the Act’) to the assessee and reopened the case of the assessee under section 147 of the Act. In compliance to the notice under section 148 of the Act, the assessee filed his return of income on 26.04.2019 declaring income from other sources

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

36 of 79 under section 148 of the Income Tax Act, 1961 (hereinafter called “the Act’) to the assessee and reopened the case of the assessee under section 147 of the Act. In compliance to the notice under section 148 of the Act, the assessee filed his return of income on 26.04.2019 declaring income from other sources

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

36 of 79 under section 148 of the Income Tax Act, 1961 (hereinafter called “the Act’) to the assessee and reopened the case of the assessee under section 147 of the Act. In compliance to the notice under section 148 of the Act, the assessee filed his return of income on 26.04.2019 declaring income from other sources

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

36 of 79 under section 148 of the Income Tax Act, 1961 (hereinafter called “the Act’) to the assessee and reopened the case of the assessee under section 147 of the Act. In compliance to the notice under section 148 of the Act, the assessee filed his return of income on 26.04.2019 declaring income from other sources

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

36 of 79 under section 148 of the Income Tax Act, 1961 (hereinafter called “the Act’) to the assessee and reopened the case of the assessee under section 147 of the Act. In compliance to the notice under section 148 of the Act, the assessee filed his return of income on 26.04.2019 declaring income from other sources