ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-KATNI, KATNI vs. M/S. GAJRAJ MINING PVT. L:TD., SINGRAULI

In the result, the appeal of the Revenue as well as assessee is dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

disallowance by the AO and the restriction of disallowance by the CIT(A) on adhoc basis, in the absence

SUDHIR CHANDRA DATT,JABALPUR vs. INCOME TAX OFFICER CIRCLE 2(1), JABALPUR

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

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalesudhir Chandra Datt, Vs. Ito, Circle – 2(1), 1148A, Napier Town, Aaykar Bhavan, Jabalpur-482001, Napier Town, Madhyapradesh. Jabalpur-482001, Madhyapradesh. Pan/Gir No. : Acspd5225E Appellant .. Respondent Appellant By : Shri.Sanjayseth.Ca & Shri.Sachinbajpai,Adv.Ar Respondentby : Shri.Shivkumar.Sr. Dr Date Of Hearing 18.09.2023 Date Of Pronouncement 21.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed This Appeal Against The Orders Of The National Faceless Appeal Centre, Delhi / Cit(A) & Passed The Order U/Sec 143(3) & 250 Of The Act.

disallowance of salary &wages of Wine business @5%(ii) disallowance of salary & wages of construction business @2% and (iii) disallowance

PHOENIX POULTRY,JABALPUR,JABALPUR vs. ACIT, CIRCLE 1(1),JABALPUR, JABALPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadalephoenix Poultry, Vs. Acit, Circle -1(1) 201, Ratan Colony, Jabalpur, Gorakhpur, Madhya Pradesh. Jabalpur- 482001. Madhya Pradesh. Pan/Gir No. : Aajfp5811H Appellant .. Respondent Assessee By : Shri Dhiraj Ghai, Ca Respondentby : Shri, Shiv Kumar. Sr.Dr Date Of Hearing 20.09.2023 Date Of Pronouncement 21.09.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi / Cit(A) Passed U/S 143(1)And 250 Of The Act. The Assessee Has Raised The Following Grounds Of Appeal:

disallowance u/s 36(1)(va) of the Act of Rs. 9,03,280/- being employees contribution towards PF and ESI not paid

J.P TOBACCO PRODUCT PVT. LTD.,DAMOH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, SAGAR

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadalem/S. J.P.Tobacco Products Vs Acit, Pvt. Ltd., Patharia Phatak, Circle-Sagar. Damoh (M.P.). (Appellant) (Respondent) Pan No. Aaacj7141G Assessee By Shri G.N.Purohit, Sr.Adv. & Shri Abhijeet Shrivastava, Adv. Revenue By Shri Rajesh Kumar Gupta, Sr.Dr Date Of Hearing 15/09/2023 Date Of Pronouncement 22/09/2023

disallowance. In view of the disallowance upheld by the Tribunal, the AO issued show cause notice for levy

RAI SAHAB BHAIYALAL DUBEY EDUCATIONAL AND MEDICAL CHARITABLE TRUST,JABALPUR vs. INCOME TAX OFFICER (EXEMPTION), JABALPUR

In the result, the appeal is partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

disallowances were being made under section 143(1) of the Act, and similar disallowance is also made for the present

VISHAL DATT,JABLPUR vs. ACIT CIRCLE 2(1), JABALPUR

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri, Nikhil Choudhary

disallowance of labour payments in Datt Enterprise account. Assessee had debited 1,35,86,570/- as labour wages and 20,66,976/- as ‘leveling

VISHAL DATT,JABALPUR vs. ACIT CIRCLE2(1), JABALPUR

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri, Nikhil Choudhary

disallowance of labour payments in Datt Enterprise account. Assessee had debited 1,35,86,570/- as labour wages and 20,66,976/- as ‘leveling

KRISHI UPAJ MANDI SAMITI,NARSINGPUR vs. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 2(1), JABALPUR

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

Bench: Shri Anadee Nath Misshra

disallowance of Rs.26,42,218/- u/s 40(a)(iib) of I.T. Act and disallowance of Rs.53,328/- u/s 43B of I.T. Act. The assessee

KRISHI UPAJ MANDI SAMITI ,NARSINGPUR vs. ASST. COMMISSIONER OF INCOMETAX, CIRCLE 2(1), JABALPUR

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

Bench: Shri Anadee Nath Misshra

disallowance of Rs.26,42,218/- u/s 40(a)(iib) of I.T. Act and disallowance of Rs.53,328/- u/s 43B of I.T. Act. The assessee

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

disallowance of Rs.29,10,622 which is the deduction claimed by the appellant under section 80P of the act without

BRAHTAKAR KRISHI SAKH SAHAKARI SAMITI MARYADIT,SAHAJPUR vs. INCOME TAX OFFICER WARD 1(2), JABALPUR

In the result, all the three appeals in ITA Nos

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

disallowance of Rs.29,10,622 which is the deduction claimed by the appellant under section 80P of the act without

VISHAL DATT,JABALPUR vs. ACIT CIRCLE 2(1) , JABALPUR

In the result, appeals of the assessee are allowed for\nstatistical purposes

disallowance of\nlabour payments in Datt Enterprise account. Assessee had debited\n1,35,86,570/- as labour wages and 20,66,976/- as 'leveling

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-KATNI, KATNI vs. J.P. TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

disallowance of interest paid to related parties. We find that Ld.CIT(A) has deleted the said disallowance following

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE KATNI, KATNI vs. J.P TOBACCO PRODUCTS PVT. LTD, DAMOH

In the result, both appeals of the Revenue are dismissed

Bench: Shri Om Prakash Kantshri Pavan Kumar Gadale

disallowance of interest paid to related parties. We find that Ld.CIT(A) has deleted the said disallowance following

RAJEEV MISHRA,SEONI vs. INCOME TAX OFFICER WARD, SEONI, SEONI

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

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

disallowed 25% of the same and accordingly depreciation of Rs.45,942/- was disallowed. The assessee had also claimed

INCOME TAX OFFICER, WARD-1, KATNI vs. SHRI GANESH PRASAD VISHWAKARMA, KATNI

In the result, the appeal of the Revenue is dismissed and the cross objection of the assessee raised at grounds no

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

disallowance u/s 40(a)(ia) of Rs 1,25,80,7541 - without appreciating the fact that no TDS has been

RASHMEET SINGH MALHOTRA vs. INCOME TAX OFFICER WARD-1,

In the result, the appeal of the assesse is allowed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

disallowance being arbitrary and excessive be deleted or suitably reduced in the interest of justice. Disallowance u/s. 14A: 3. Having

INCOME TAX OFFICER, WARD-1, CHHINDWARA vs. SHRI SIDDHIVINAYAK EDUCATION SOCIETY, CHHINDWARA

In the result, the appeal of the Revenue is hereby dismissed

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

disallowance of deduction claimed u/s 57 of the IT Act. 2. Whether on the fact and in the circumstance