NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

Section 131(1) to all the sundry creditors . In case where the summons under Section 131(1) returned unserved , the assessee was not informed by AO about the same and the reasons were not communicated to the assessee. It was submitted that it is only after the assessment order was passed, the assessee came to know about

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

66 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 67 (J.1.1) Further, in the case of Pr.CIT (Central) & Anr. Vs. Siddarth Gupta (supra), Hon'ble Allahabad High Court held as under: I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 68 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

66 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 67 (J.1.1) Further, in the case of Pr.CIT (Central) & Anr. Vs. Siddarth Gupta (supra), Hon'ble Allahabad High Court held as under: I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 68 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

66 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 67 (J.1.1) Further, in the case of Pr.CIT (Central) & Anr. Vs. Siddarth Gupta (supra), Hon'ble Allahabad High Court held as under: I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 68 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

66 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 67 (J.1.1) Further, in the case of Pr.CIT (Central) & Anr. Vs. Siddarth Gupta (supra), Hon'ble Allahabad High Court held as under: I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 68 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years

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

Section 36(1). By virtue of the Explanation below subclause (va), no deduction could be claimed if the contribution has not been paid, after collection from the employees by way of deduction from their salaries, within the due date under the EPF&MP Act. The deletion of a proviso under Section 43B cannot render otiose the Explanation under

KESARWANI & C0,,ALLAHABAD vs. JT CIT,, ALLAHABAD

In the result the appeal of the assessee is partly allowed

66,146/-. In order to explain the difference, the assessee submitted a chart before the ld. AO which showed the sales figure as under:- Credit sales Rs.32,99,57,561.14 Cash Memo sales Rs.62,68,466.59 Total Sales (Excluding VAT) Rs.33,62,26,027.73 VAT @ 12.50% on sales Rs.4,20,28,256.04 Total Sales (including VAT) Rs.37

KESARWANI & C0.,ALLAHABAD vs. JT.CIT., ALLAHABAD

In the result the appeal of the assessee is partly allowed

66,146/-. In order to explain the difference, the assessee submitted a chart before the ld. AO which showed the sales figure as under:- Credit sales Rs.32,99,57,561.14 Cash Memo sales Rs.62,68,466.59 Total Sales (Excluding VAT) Rs.33,62,26,027.73 VAT @ 12.50% on sales Rs.4,20,28,256.04 Total Sales (including VAT) Rs.37

KESARWANI & CO.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result the appeal of the assessee is partly allowed

66,146/-. In order to explain the difference, the assessee submitted a chart before the ld. AO which showed the sales figure as under:- Credit sales Rs.32,99,57,561.14 Cash Memo sales Rs.62,68,466.59 Total Sales (Excluding VAT) Rs.33,62,26,027.73 VAT @ 12.50% on sales Rs.4,20,28,256.04 Total Sales (including VAT) Rs.37

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

66 of 79 are bound to be incurred and for most of such expenses, no bills or vouchers are given by the street sellers, vegetable and fruits sellers and other vendors. He submitted that if any bill or voucher is given, they were not preserved. It was submitted that vouchers and bills relating to assessment year 2012-13 were being

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

66 of 79 are bound to be incurred and for most of such expenses, no bills or vouchers are given by the street sellers, vegetable and fruits sellers and other vendors. He submitted that if any bill or voucher is given, they were not preserved. It was submitted that vouchers and bills relating to assessment year 2012-13 were being

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

66 of 79 are bound to be incurred and for most of such expenses, no bills or vouchers are given by the street sellers, vegetable and fruits sellers and other vendors. He submitted that if any bill or voucher is given, they were not preserved. It was submitted that vouchers and bills relating to assessment year 2012-13 were being

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

66 of 79 are bound to be incurred and for most of such expenses, no bills or vouchers are given by the street sellers, vegetable and fruits sellers and other vendors. He submitted that if any bill or voucher is given, they were not preserved. It was submitted that vouchers and bills relating to assessment year 2012-13 were being

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

66 of 79 are bound to be incurred and for most of such expenses, no bills or vouchers are given by the street sellers, vegetable and fruits sellers and other vendors. He submitted that if any bill or voucher is given, they were not preserved. It was submitted that vouchers and bills relating to assessment year 2012-13 were being

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

66 of 79 are bound to be incurred and for most of such expenses, no bills or vouchers are given by the street sellers, vegetable and fruits sellers and other vendors. He submitted that if any bill or voucher is given, they were not preserved. It was submitted that vouchers and bills relating to assessment year 2012-13 were being

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

66 of 79 are bound to be incurred and for most of such expenses, no bills or vouchers are given by the street sellers, vegetable and fruits sellers and other vendors. He submitted that if any bill or voucher is given, they were not preserved. It was submitted that vouchers and bills relating to assessment year 2012-13 were being

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

66 of 79 are bound to be incurred and for most of such expenses, no bills or vouchers are given by the street sellers, vegetable and fruits sellers and other vendors. He submitted that if any bill or voucher is given, they were not preserved. It was submitted that vouchers and bills relating to assessment year 2012-13 were being

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

66 of 79 are bound to be incurred and for most of such expenses, no bills or vouchers are given by the street sellers, vegetable and fruits sellers and other vendors. He submitted that if any bill or voucher is given, they were not preserved. It was submitted that vouchers and bills relating to assessment year 2012-13 were being