DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL), JABALPUR vs. ANAND MINING CORPORATION, JABALPUR

In the result, the Cross Objection of the assessee is partly allowed

Bench: Dr. B.R.R. Kumar & Shri Yogesh Kumar U.S.

section 40A(3) is applicable and in our considered opinion, the CIT(A) committed no error in sustaining the disallowance of Rs.20,195/- and we find no merit in the ground No. 1 of the C.O. of the assessee. 39. Ground No. 2 of the Cross Objection is against the confirmation of disallowance of Rs.2,00,000/- out of telephone

M/S RAMBILAS GATTANI vs. INCOME TAX OFFICER WARD-1,

In the result, assessee’s appeal is partly allowed

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 01/Jab/2016 "" " " " " " "  / Assessment Year : 2008-09   M/S. Rambilas Gattani, Income Tax Officer, Mohta Plot, Tilak Ward, Vs Ward 1, Pipariya, Dist. Hoshangabad

Section 40A(2)(b) to make the disallowance of interest expenditure paid to relatives. We find no justification in the addition so made. We, therefore, delete the same and allow ground no.4 of assessee’s appeal. 8. In the result, assessee’s appeal is partly allowed. Order pronounced in the Court on 16th March, 2018 at Jabalpur. (MANISH BORAD) JUDICIAL

LATE SHRI TIRATH RAJ SINGH,THROUGH LEGAL HEIR SHRI GYANENDRA SINGH, VIDEH NIKUNJ, NEAR JAWAHAR PARK, SIDHI(M.P),SIDHI vs. INCOME TAX OFFICER -2, , REWA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2008-09 Late Shri Tirath Raj Singh, Vs. Income Tax Officer-2, Through Legal Heir Shri Rewa (Mp) Gyanendra Singh, Videh Nikunj, Jawahar Park, Sidhi (Mp) Pan : Ajkps7948G (Appellant) (Respondent) Appellant By Shri H.S. Modh, Advocate Respondent By Shri Ravi Mehrotra, Sr. Dr Date Of Hearing 10/07/2023 Date Of Pronouncement 21/07/2023

Section 40A(3) of the Act. In the consequential assessment order, the Assessing Officer made a disallowance of Rs.3,46,050/- on account of I.T.A. No.52/Jab/2023 2 payments made against purchase of cement on the ground that the assessee had made all the payments below Rs.20,000/- in cash with an aim to avoid the liability of deducting

KRISHNA CONSTRUCTION COMPANY ,REWA vs. DY COMMISSIONER OF INCOME TAX CIRCLE, KATNI

In the result, the appeal is allowed for statistical purposes

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

disallowance of the said 3 A.Y. 2017-18 Krishna Construction Company expenses under section 40a(ia) of the Income Tax Act and initiated penalty proceedings under section 270A. The ld. AO also noted that the assessee had shown receipt of Rs.20,38,532/- from Executive Engineer, Bansagar, Keoti Canal Division, Rewa, but as per 26AS, the assessee was seen

ASSISTANT COMMISSIONER OF INCOME TAX, SAGAR vs. SHRI BIRMANAND SUNDRANI, SAGAR

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Kul Bharat & Shri Manish Borad""./ Ita No. 61/Jab/2017 "" " " " " " "  / Assessment Year : 2014-15   Asstt. Commissioner Of Shri Birmanand Sundarani, Income-Tax, Vs Sindhi Colony, Bina, Sagar (Mp) Circle Sagar Pan : Anjps 0520 P / (Appellant) / (Respondent)         Revenue By : Shri Pd Chougule, Dr Assessee By : Shri Sanjay Mishra, Adv. $ %&'/Date Of Hearing : 14/03/2018 ! "# $ %&' /Date Of Pronouncement: 16/03/2018 ()*+ "# .//O R D E R , - Per Kul Bharat:- This Appeal Filed By The Revenue Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-I, Jabalpur Dated 4Th September, 2017 Pertaining To Assessment Year 2014-15. 2. Revenue Has Raised Following Grounds Of Appeal:-

disallowance to 30% of salary ignoring the fact that the allowability of expenses in previous assessment year would not obviate the need to establish the expenditure being wholly and exclusively for the business. ACIT Vs. Shri Birmanand Sundrani AY : 2014-15 4. The Ld. CIT(A) has erred in not giving cognizance to the fact that the amount of Rs.49