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 Income-tax Act relating to cash credits. 51 Assessment Year: 2013-14 M/s. Govind Stone Pvt. Ltd. v. ITO Banda “The existing provisions of the aforesaid section 68 provide that where any sum is found credited in the books of an assessee maintained for any previous year, and the assessee offers no explanation about

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

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

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, 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

SURENDRA KUMAR MISHRA,ALLAHABAD vs. ACIT, CIR-2, ALLAHABAD

In the result, the appeal of the assessee is dismissed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2002-03 Surendra Kumar Mishra, Vs. Assistant Commissioner Of 794A/1, Sohabatiyabagh, Income Tax, Circle-2, Allahabad Allahabad-211006, U.P. Pan:Aibpm4858R (Appellant) (Respondent) Assessee By: Sh. Ashish Bansal, Advocate Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.11.2024 Date Of Pronouncement: 10.02.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Under Section 250 R.W.S. 254 Of The Income Tax Act, 1961 On 26.10.2023. The Grounds Of Appeal Preferred By The Assessee Are As Under:- “1. Because The Cit(A) Has Erred In Law As Well As On Facts In Dismissing The 'Additional Ground' Relating To Non-Issuance Of Notice Under Section 143(2) Of The Act, Raised Before The Appellate Authority During The Course Of First Round Of Litigation, Which Has Been Remanded Back By The Hon'Ble Itat In Terms Of Order Dated 09.11.2012, By Observing That The Return Filed By The Appellant In Terms Of Letter Dated 10.11.2008 As Not A Valid Return In Compliance To Notice Dated 11.02.2008 Issued Under Section 148 Of The Act, As The Said Letter Was Filed By The Appellant After The Time Limit Of 30 Days Provided To Do So In Terms Of Notice Dated 11.02.208 Issued Under Section 148 Of The Act. 2. Because The Cit(A) Has Erred In Law As Well As On Facts In Observing That The Appellant Could Not Have Demand For Issuance Of Notice Under Section 143(2) Of The 1 Surendra Kumar Mishra

1) of the Act, after the issuance of notice under section 148, requiring the appellant to prepare true and correct return and file the same before him. 5. BECAUSE in view of the admitted facts on record that the appellant had filed return in compliance to notice dated 11.02.2008 issued under section 148 of the Act, vide letter

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

ACIT,, ALLAHABAD vs. KESARWANI ZARDA BHANDAR,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 145(3) of the act and once the said provision for rejection of account was not invoked then the addition made is unwarranted because for rejection of account invoking of provision of section 145(3) is a mandatory requirement. In this regard there are various decisions in support of the assessee including the decision of apex court

M/S KESARWANI ZARDA BHANDAR,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 145(3) of the act and once the said provision for rejection of account was not invoked then the addition made is unwarranted because for rejection of account invoking of provision of section 145(3) is a mandatory requirement. In this regard there are various decisions in support of the assessee including the decision of apex court

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

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

ANOOP SINGH,KAUSHAMBI vs. ITO,, ALLAHABAD

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

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2005-06 Anoop Singh V. Income Tax Officer Ahuja Bazar Allahabad Kaushambi Tan/Pan:Aqkps6453R (Appellant) (Respondent) Appellant By: Shri S. K. Jaiswal, C.A. Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 18 11 2019 Date Of Pronouncement: 19 11 2019 O R D E R

73,113/- without appreciating the fact that penalty levied with reference to the additions of Rs.11,25,084/- by invoking the provision of section 68 has been deleted by Hon'ble ITAT to the extent of Rs.2,15,000/- and additions to the extent of Rs.8,00,000/- has been set aside to the file of assessing officer

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

73,56,000/- was seized by Revenue from different tax-payers with in the group during the course of search and seizure operations conducted by Revenue u/s 132(1). The claim of the assessee is that it made offer before Revenue for 3 Assessment Year: 2011-12 Suresh Chandra Purwar(HUF) adjustment of cash seized during the course of search

THE HIGH COURT BAR ASSOCIATION,ALLAHABAD vs. CIT(EXEMPTION), LUCKNOW

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

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: N.A.

73,55,978/- Rs. 3,97,31,556/- Rs. 76,24,422/- (including interest income Rs. 6,04,963/- & Rs. 75,42,717/- 4 Assessment Year: NA The High Court Bar Association, Allahabad and Rent Rs. 9,57,586/- Thereafter, the assessee came forward and filed its return of income for ay: 2017-18 in pursuance to notice’s issued

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

1. BECAUSE the CIT(A) has grievously erred in law in not deciding the grounds raised by the appellant on the very validity of the proceedings that has been invoked under section 147 of the Act against the appellant by observing "Since the appeal is decided on merits, hence these grounds are not adjudicated." 2. BECAUSE

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

1. BECAUSE the CIT(A) has grievously erred in law in not deciding the grounds raised by the appellant on the very validity of the proceedings that has been invoked under section 147 of the Act against the appellant by observing "Since the appeal is decided on merits, hence these grounds are not adjudicated." 2. BECAUSE