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

Section 43B in the Finance Act, 1983, the object was to "disallow deductions claimed merely by making a book entry based on the mercantile system of accounting" (sic - para 16). Section 43B made it mandatory for the department to grant deduction in computing the income under Section 28 in the year in which the tax, duty, cess

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

Section 143(2) and 142(1) of the Act, from time to time as recorded in the assessment order, which were claimed by AO to have been duly served upon the assessee. The assessee participated in the assessment proceedings. During the course of assessment proceedings, the assessee submitted details before AO as also produced books of accounts as maintained

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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

Section 143(2) and 142(1) of the Act, from time to time as recorded in the assessment order, which were claimed by AO to have been duly served upon the assessee. The assessee participated in the assessment proceedings. During the course of assessment proceedings, the assessee submitted details before AO as also produced books of accounts as maintained

JYOTI MEDISERVICES PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

68 of the Act of Rs.72,09,500/- made by the Assessing Officer for credit balances / unsecured loan from various parties. I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 4 6. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been

JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

68 of the Act of Rs.72,09,500/- made by the Assessing Officer for credit balances / unsecured loan from various parties. I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 4 6. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been

JYOTI MEDISERVICES PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD, ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

68 of the Act of Rs.72,09,500/- made by the Assessing Officer for credit balances / unsecured loan from various parties. I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 4 6. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been

ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

68 of the Act of Rs.72,09,500/- made by the Assessing Officer for credit balances / unsecured loan from various parties. I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 4 6. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been

DINESH KUMAR SINGH,MIRZAPUR vs. PR. COMMISSIONER OF INCOME TAX, ALLAHABAD

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

56,800/- . The assessee claimed that his drawings are sufficient to meet his family expenses , as he live in Ouri village and children are studying in local school. The assessee also submitted before AO during assessment proceeding, turnover for last three years along with GP and NP ratio, as under : A.Y. Turnover G.P. % N.P. % 13 Assessment Year: 2016-17 Dinesh

SURESH CHANDRA PURWAR (HUF),ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD

In the result, appeal filed by the assessee with tribunal in ITA No

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12

2) below section 132B as had been inserted by the Finance Act 2013 w.e.f. 1.6.2013 was applicable and cash under seizure could not have been treated as payment of advance tax. 7. BECAUSE the said Explanation had no bearing, on the facts of the present case and view taken by the “CIT(A)”, so as to deny the appellant

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

56 of 79 under similar circumstances addition of entire deposits in the appellants bank account having been made by the ld. Assessing Officer by invoking section 69A of the Act has been deleted by observing as under; "The appellant has brought on record complete evidence to establish claims that the deposits in different bank accounts were connected with

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

56 of 79 under similar circumstances addition of entire deposits in the appellants bank account having been made by the ld. Assessing Officer by invoking section 69A of the Act has been deleted by observing as under; "The appellant has brought on record complete evidence to establish claims that the deposits in different bank accounts were connected with

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

56 of 79 under similar circumstances addition of entire deposits in the appellants bank account having been made by the ld. Assessing Officer by invoking section 69A of the Act has been deleted by observing as under; "The appellant has brought on record complete evidence to establish claims that the deposits in different bank accounts were connected with

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

56 of 79 under similar circumstances addition of entire deposits in the appellants bank account having been made by the ld. Assessing Officer by invoking section 69A of the Act has been deleted by observing as under; "The appellant has brought on record complete evidence to establish claims that the deposits in different bank accounts were connected with

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

56 of 79 under similar circumstances addition of entire deposits in the appellants bank account having been made by the ld. Assessing Officer by invoking section 69A of the Act has been deleted by observing as under; "The appellant has brought on record complete evidence to establish claims that the deposits in different bank accounts were connected with

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

56 of 79 under similar circumstances addition of entire deposits in the appellants bank account having been made by the ld. Assessing Officer by invoking section 69A of the Act has been deleted by observing as under; "The appellant has brought on record complete evidence to establish claims that the deposits in different bank accounts were connected with

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

56 of 79 under similar circumstances addition of entire deposits in the appellants bank account having been made by the ld. Assessing Officer by invoking section 69A of the Act has been deleted by observing as under; "The appellant has brought on record complete evidence to establish claims that the deposits in different bank accounts were connected with

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

56 of 79 under similar circumstances addition of entire deposits in the appellants bank account having been made by the ld. Assessing Officer by invoking section 69A of the Act has been deleted by observing as under; "The appellant has brought on record complete evidence to establish claims that the deposits in different bank accounts were connected with

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

56 of 79 under similar circumstances addition of entire deposits in the appellants bank account having been made by the ld. Assessing Officer by invoking section 69A of the Act has been deleted by observing as under; "The appellant has brought on record complete evidence to establish claims that the deposits in different bank accounts were connected with