NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

75,000/- on account of unexplained unsecured loan u/s 68 is bad in law and is liable to be deleted. 6. That the Ld. CIT (Appeals) erred on the facts and circumstances of the case and in law in confirming the charging of interest u/s 234B and 234C of the Income Tax Act, 1961 whereas there is no specific order

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

68 of the 1961 Act. 4.1. Being aggrieved by assessment framed by the AO, the assessee filed first appeal with Ld. CIT(A) . Ultimately, the assessee could not prove and substantiate ITA No.23/Alld./2020 Assessment Year: 2011-12 Mr. Vijay Gautam, Allahabad , U.P. v. ACIT, Circle-II, Allahabad satisfactorily the receipt of Rs. 12,00,000/-in cash from

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

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

POOJA GROVER,ALLAHABAD vs. DCIT, CIR-2,, ALLAHABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

section 69A on account of loan taken from Mr. Umang Grover is confirmed. Loan taken from Shri Piyush Verma amounting to Rs.11,75,000/- Here again, the appellant has submitted bank account statement of Shri Piyush Verma as well as confirmation letter of amount advanced as loan on plain white paper. On perusal of bank account statement of Shri

ASHA TEWARI,MAHARAJGANJ vs. ITO, 1(4), MAHARAJGANJ

In the result, the appeal of the assessee is allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Asha Tewari, Vs. Income Tax Officer, Partawal, Maharajganj, U.P. Maharajganj Pan:Adjpt8320L (Appellant) (Respondent) Assessee By: Sh. Arvind Shukla, Advocate Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 23.10.2024 Date Of Pronouncement: 31.12.2024 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed Against The Order Of The Ld. Cit(A), Nfac, On 18.03.2024 Under Section 250 Of The Income Tax Act, 1961. The Grounds Of Appeal Preferred By The Assessee Are As Under: - “1. Because The Learned Authorities Below Have Erred In Law As Well As On Facts In Sustaining Addition Of Rs 21,55,000/- U/S 69A Which Actually Represented Receipts From Sale Of Petroleum Products Routed Through The Audited Books Of Accounts. 2. Because The Learned Cit(A) Has Erred In Sustaining Addition Of Rs 21,55,000/- U/S 69A Without Appreciating That The Said Section Is Not Applicable To The Facts Of The Case As The Entries Of Bank Deposits Are Flowing Directly From The Audited Books Of Accounts. 3. Because The Addition Of Rs 21,55,000/- Has Been Made & Sustained Simply On Negative Presumptions, Conjectures & Surmises To The Entire Exclusion Of Facts On Record. 4. Because The Learned Authorities Below Have Failed To Appreciate That During Demonetization Petrol Pumps Were Exempted From Taking Old Sbn & Hence There Was Nothing Unusual Or Incorrect With All Entries Routed Properly Through Audited Books Of Accounts.” 1 A.Y. 2017-18 Asha Tewari

section 142(1) along with questionnaire, asking the assessee to explain the nature and source of cash deposits in all her bank accounts, during the year and especially during the demonetization period. The assessee was also required to produce the cash book and the stock register for the full year, for both F.Ys

DHIRENDRA SINGH,MIRZAPUR vs. INCOME TAX OFFICER, WARD- 3(1), MIRZAPUR

In the result, the appeal of the assessee is partly allowed

Bench: Shri Subhash Malguria & Shri Nikhil Choudharyassessment Year: 2015-16 Dhirendra Singh V. Income Tax Officer Mangraha, Chunar Ward 3(1) Mirzapur Mirzapur Pan:Bipps5569C (Appellant) (Respondent) Appellant By: Shri Brij Bhushan Goenka, C.A. Respondent By: Shri A. K. Singh, Sr. D.R. Date Of Hearing: 02 01 2025 Date Of Pronouncement: 20 03 2025

68 of the Act, was deserved to be upheld. He, therefore, confirmed the addition. The ld. CIT(A), however, accepted the explanation of the assessee for the fresh addition to capital account and did not confirm the addition in this regard. On the issue of service of notice under section

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

68 of the Income Tax Act is highly unjustified in the facts and circumstances of the case as the appellant discharged the burden as required and action of the assessing officer and his observations in the course as confirmed by the Commissioner of Income Tax (Appeals) are not correct in the facts and circumstances of the case. 5. That

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

68 of the Income Tax Act is highly unjustified in the facts and circumstances of the case as the appellant discharged the burden as required and action of the assessing officer and his observations in the course as confirmed by the Commissioner of Income Tax (Appeals) are not correct in the facts and circumstances of the case. 5. That

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

68 of the Income Tax Act is highly unjustified in the facts and circumstances of the case as the appellant discharged the burden as required and action of the assessing officer and his observations in the course as confirmed by the Commissioner of Income Tax (Appeals) are not correct in the facts and circumstances of the case. 5. That

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

68 of the Income Tax Act is highly unjustified in the facts and circumstances of the case as the appellant discharged the burden as required and action of the assessing officer and his observations in the course as confirmed by the Commissioner of Income Tax (Appeals) are not correct in the facts and circumstances of the case. 5. That

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

75 and 88 of the Income-tax Rules, 1962 and other relevant applicable provisions/rules/notifications/judicial precedence’s etc. dealing with employer contribution to PF and the quantum allowable has not been looked into by both the authorities below . In our considered view these provisions/rules prima facie have bearing on the resolution of the dispute between both the rival parties

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

75 and 88 of the Income-tax Rules, 1962 and other relevant applicable provisions/rules/notifications/judicial precedence’s etc. dealing with employer contribution to PF and the quantum allowable has not been looked into by both the authorities below . In our considered view these provisions/rules prima facie have bearing on the resolution of the dispute between both the rival parties

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

68 of 79 evidence or material in his possession, and rather he has admitted that he has no other information other than bank statements and, therefore, there was no propriety on the part of AO to make disallowance of expenditure without pointing out any specific instances. 13.9 The Ld. A.R. further submitted that alternatively, the assessee may be allowed

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

68 of 79 evidence or material in his possession, and rather he has admitted that he has no other information other than bank statements and, therefore, there was no propriety on the part of AO to make disallowance of expenditure without pointing out any specific instances. 13.9 The Ld. A.R. further submitted that alternatively, the assessee may be allowed

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

68 of 79 evidence or material in his possession, and rather he has admitted that he has no other information other than bank statements and, therefore, there was no propriety on the part of AO to make disallowance of expenditure without pointing out any specific instances. 13.9 The Ld. A.R. further submitted that alternatively, the assessee may be allowed