THE MAHABIR JUTE MILLS LTD.,GORAKHPUR vs. ASST. DIRECTOR OF INCOME TAX, CPC, BENGALURU

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

disallowed u/s 14A of the Act. The AO made his own computation and worked out interest disallowance at Rs.6,67,249/- and added

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 , GORAKHPUR vs. THE MAHABIR JUTE MILLS LIMITED, GORAKHPUR

In the result, (i) the appeal of the assessee for AY 2009-10 is partly allowed and for AY 2020-21 is treated as allowed

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

disallowed u/s 14A of the Act. The AO made his own computation and worked out interest disallowance at Rs.6,67,249/- and added

M/S AVANTIKA INFRAVENTURE (P) LTD.,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, VARANASI

In the result, the appeals of the assessee for the Assessment Years

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

disallowed and added back to the income of the assessee. Calculation of disallowance u/s 36(i)(iii) of the Income

M/S AVANTIKA INFRAVENTURE (P) LTD.,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, VARANASI

In the result, the appeals of the assessee for the Assessment Years

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

disallowed and added back to the income of the assessee. Calculation of disallowance u/s 36(i)(iii) of the Income

DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01,, VARANASI vs. M/S RATANDEEP GOLD & DIAMOND PVT. LTD., CHANDAULI

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2017-18 The Deputy Commissioner M/S Ratandeep Gold & Diamond Of Income Tax, V. Pvt. Ltd. Circle-1, M A Road, 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P. Pan:Aahcr4764Q (Appellant) (Respondent) C.O. No. 02/Vns/2021 (Arising Out Of Ita No. 136/Vns/2020) Assessment Year: 2017-18 M/S Ratandeep Gold & The Deputy Commissioner Of Diamond Pvt. Ltd. V. Income Tax,Circle-1, M.A. Road 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P.

disallowed by the AO. The assessee has also enclosed the ledger accounts of these expenses which stood disallowed , at page

INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowed and added to your total income brought to tax accordingly. You are being provided another opportunity to comply with

DHRUV NARAIN SINGH,,GORAKHPUR vs. ITO, WARD - 1 (3),, GORAKHPUR

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

Bench: Shri B.R. Baskaran & Shri Amit Shuklaassessment Year: 2008-09 Dhruv Narain Singh, Vs Income-Tax Officer, Bela, Pipraich, Ward – 1(3), Gorakhpur. Gorakhpur. Pan: Aoxpd7241P (Appellant) (Respondent) Assessee By : Shri Shubham Singh, Ca Revenue By : Shri A.K. Singh, Sr. Dr Date Of Hearing : 25.09.2023 Date Of Pronouncement : 26.09.2023 Order Per B.R. Baskaran, Am: The Assessee Has Filed This Appeal Challenging The Order Dated 18-12-2017 Passed By Ld Cit(A), Gorakhpur & It Relates To The Assessment Year 2008-09. 2. The Appeal Is Delayed By 117 Days. The Assessee Has Filed A Petition Requesting The Bench To Condone The Delay. It Is Stated That The Appeal Papers Could Not Be Prepared In Time Due To Inadvertence At The End Of His Tax Consultants. Accordingly, We Are Of The View That There Was Reasonable Cause For The Delay In Filing The Present Appeal. Accordingly, We Condone The Delay & Admit The Appeal For Hearing. 3. The Assessee Is Aggrieved By The Decision Of Ld Cit(A) Rendered On The Following Issues:- (A) Adhoc Disallowance Made From Expenses Claimed On Hiring Of Generator. (B) Addition Of Rs.1,14,100/- Towards Unexplained Cash Deposits Made In The Bank Account Of The Assessee. (C) Addition Of Rs.1,12,166/- Towards Deposits Received By Way Of Transfers. (D) Addition Towards Marriage Expenses Of The Daughter Of The Assessee.

disallowance made from expenses claimed on hiring of Generator. (b) Addition of Rs.1,14,100/- towards unexplained cash deposits made

CHAMRU RAM,CHANDAULI vs. DC/ACIT, CIRCLE - 3, VARANASI

In the result, the appeal is partly allowed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowance. Accordingly, the aforesaid disallowance of Rs.1,38,143/- is confirmed, and ground No. 3 of appeal is dismissed. All the grounds

INCOME TAX OFFICER, VARANASI vs. NEONATAL HEALTH ACADEMY, VARANASI

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowing the assessee’s claim of conference and seminar expenses amounting to Rs.2,34,93,962/-. The disallowance was made

INCOME TAX OFFICER, VARANASI vs. NEONATAL HEALTH ACADEMY, VARANASI

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowing the assessee’s claim of conference and seminar expenses amounting to Rs.2,34,93,962/-. The disallowance was made

KAHM PROPERTIES PVT. LTD.,VARANASI vs. DC/ACIT, CENTRAL CIRCLE, VARANASI

In the result, the appeal of the assessee is allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shuklaassessment Year:2018-19 M/S Kahm Properties Pvt. Ltd. V. The Dc/Acit B-21/192, Kamaccha Central Circle Varanasai Varanasi Tan/Pan:Aacck7739F (Appellant) (Respondent) Appellant By: Shri V. K. Jindal Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 26 09 2023 Date Of Pronouncement: 29 09 2023

disallowance of an amount shall form the basis for imposition of penalty, if such addition or disallowance has formed the basis

RISHIKESH SHUKLA,SINGRAULI vs. ITO, WARD - III (1), MIRZAPUR

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

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year:2009-10 Shri Rishikesh Shukla, Income Tax Officer, S/O Shri K. P. Shukla, V. Ward-Iii(1), Sharma Colony, Mirzapur,U.P.. Waidhan,Singrauli-486886, Madhya Pradesh . Pan:Bcmps8094M (Appellant) (Respondent)

disallowance of 80C claim of Rs.34,800/- on account of not furnishing proof of investment.” 3. At the outset, it is observed

DEZIRE LIFE SCIENCES PVT. LTD.,MAU vs. INCOME TAX OFFICER, WARD - 3(3), MAU

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

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaledezirelife Sciencespvtltd Vs. Income Tax Officer, Near Dr.Mangala Singh, Ward 3(3), Mau Maunath Bhanjan, Uttar Pradesh Sahadatpura, Mau Uttar Pradesh- 275101. Pan/Gir No. : Aaecd1327L Appellant .. Respondent Appellant By : Shri. Sanjay Dubey.Ar Respondent By : Shri .A.K. Singh.Dr Date Of Hearing 10.04.2023 Date Of Pronouncement 11.04.2023 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. 250 Of The Income Tax Act, 1961.The Assessee Has Raised The Following Grounds Of Appeal:

disallowance the claim Rs.4,21,660/- is not legally tenable and arbitrary. 5. That the tax authorities erred in law and on facts

M/S BANARAS SWARN KALA KENDRA PVT. LTD.,,VARANASI vs. ACIT, CC, VARANASI

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12 M/S. Banaras Swarn Kala Kendra Pvt. Ltd., The Assistant Commissioner Of Ck-65/70A, Bari Piari, V. Income Tax, Varanasi-221002, U.P. Central Circle, Aaykar Bhawan, M A Road, Varanasi-221002, U.P. Pan:Aaccb1623M (Appellant) (Respondent) Assesseeby: Shri A.K. Pandey, Advocate Revenue By: Shri Neeraj Kumar, Cit Dr Date Of Hearing: 25.08.2022 Date Of Pronouncement: 21.11.2022

disallowances of bad debts amounting to Rs.1,85,572/- 4. Because on the facts and in circumstances of the case

OPAL HOSPITAL,VARANASI vs. ACIT, CIRCLE - 2, VARANASI

Bench: Shri B.R. Baskaran (Am) & Shri Amit Shukla (Jm)

disallowance of discount expenses and also disallowance of ROC fees. 2. The assessee is running a hospital. The return of income

SINGHAL AGENCIES,AZAMGARH vs. INCOME TAX OFFICER, WARD - 3(4), AZAMGARH

In the result, appeal of the assessee is partly allowed

disallowance @10% of the overall ‘shop expenses’ claimed by the assessee. 5. The facts in brief are that assessee is a partnership

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

disallowance of claim of deduction of rs.9,91,23,980/- under section 80P(2)(a)(i) of the Income Tax Act, 1961. 3. At the outset

DY. C. I. T., CIRCLE - 1, GORAKHPUR vs. BARODA UTTAR PRADESH GRAMIN BANK NOW AMALGAMATED WITH BARODA U.P. BANK, GORAKHPUR

In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are allowed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

disallowance of claim of deduction of rs.9,91,23,980/- under section 80P(2)(a)(i) of the Income Tax Act, 1961. 3. At the outset