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 of the act as the income of the appellant for the AY 2018-19, and taxing the same at a higher rate of tax @ 60% plus 25 % surcharge, ignoring the evidences filed to prove the correctness of sundry creditors, as produced by the appellant during the course of assessment as well as during appellate proceedings. 10. Because the order

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

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:2011-12 to 13-14 69 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

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:2011-12 to 13-14 69 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

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:2011-12 to 13-14 69 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

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:2011-12 to 13-14 69 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years

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

67,35,280.00/- as against returned income of Rs. 6,74,790.00/- is illegal, arbitrary and against the provisions of the Income Tax Act. 3. That in any view of the matter while passing the order the learned Commissioner of Income Tax (Appeals) totally failed to consider the facts of the case, paper book filed and arguments advanced

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

67,35,280.00/- as against returned income of Rs. 6,74,790.00/- is illegal, arbitrary and against the provisions of the Income Tax Act. 3. That in any view of the matter while passing the order the learned Commissioner of Income Tax (Appeals) totally failed to consider the facts of the case, paper book filed and arguments advanced

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

67,35,280.00/- as against returned income of Rs. 6,74,790.00/- is illegal, arbitrary and against the provisions of the Income Tax Act. 3. That in any view of the matter while passing the order the learned Commissioner of Income Tax (Appeals) totally failed to consider the facts of the case, paper book filed and arguments advanced

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

67,35,280.00/- as against returned income of Rs. 6,74,790.00/- is illegal, arbitrary and against the provisions of the Income Tax Act. 3. That in any view of the matter while passing the order the learned Commissioner of Income Tax (Appeals) totally failed to consider the facts of the case, paper book filed and arguments advanced

M/S MAA SHARDA WINES,AMBEDKAR NAGAR vs. INCOME TAX OFFICER, AMBEDKAR NAGAR, AMBEDKAR NAGAR

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

Bench: Shri.Vijay Pal Raoassessment Year: 2014-15

section 143(3), the authorities below were not correct in holding that the genuineness, creditworthiness and identity of loan creditor could not be proved. 6. BECAUSE the “CIT(A)” was not justified to sustain the adhoc disallowance of expenses to the extent of 5% as against 25% made by the Assessing Officer.” 2. Ground Nos. 1 to 5 regarding

AMRESH KUMAR SINGH,ALLAHABAD vs. ITO 2 (1), ALLAHABAD

In the result, both the appeals are allowed for statistical purposes

67,98,800/- during the year financial year 2011-12, at Jammu & Kashmir Bank, the case of the assessee was taken up for scrutiny under the provisions of section 148 of the Income Tax Act. In response to these notices under section 148, the assessee e-filed a return for the assessment year 2011-12 on 23.07.2018 declaring

AMRESH KUMAR SINGH,ALLAHABAD vs. ITO- 2(1), ALLAHABAD

In the result, both the appeals are allowed for statistical purposes

67,98,800/- during the year financial year 2011-12, at Jammu & Kashmir Bank, the case of the assessee was taken up for scrutiny under the provisions of section 148 of the Income Tax Act. In response to these notices under section 148, the assessee e-filed a return for the assessment year 2011-12 on 23.07.2018 declaring

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

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

68, Zero Road, Allahabad, U.P. on 25.02.2011 The assessee has claimed that Shri Suresh Chandra Purwar is the karta of the assessee HUF.The amount of tax and interest aggregating to Rs. 19,15,050/- remained unpaid by the assessee in the return of income filed on 17.09.2013. It is pertinent to mention that the assessee computed aggregate interest

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

67 of 79 evidence and here was no basis for sustaining the disallowance @2.5% as against @ 5% made by the AO. 13.6 The Ld. A.R. further submitted that as is evident from the assessment's orders of all the appeals under consideration, none of the additions have been made for the reason of income having escaped assessment. It was submitted

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

67 of 79 evidence and here was no basis for sustaining the disallowance @2.5% as against @ 5% made by the AO. 13.6 The Ld. A.R. further submitted that as is evident from the assessment's orders of all the appeals under consideration, none of the additions have been made for the reason of income having escaped assessment. It was submitted

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

67 of 79 evidence and here was no basis for sustaining the disallowance @2.5% as against @ 5% made by the AO. 13.6 The Ld. A.R. further submitted that as is evident from the assessment's orders of all the appeals under consideration, none of the additions have been made for the reason of income having escaped assessment. It was submitted

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

67 of 79 evidence and here was no basis for sustaining the disallowance @2.5% as against @ 5% made by the AO. 13.6 The Ld. A.R. further submitted that as is evident from the assessment's orders of all the appeals under consideration, none of the additions have been made for the reason of income having escaped assessment. It was submitted