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

In the result, appeal of the assessee is partly allowed

section 270A for the year under consideration. Later, when the partner of the assessee firm was stabilized, he has rejoined the activities of the firm in the month of July, 2022, then he realized about non-filing of the appeal against the appellate order dated 25.11.2021. Soon thereafter, he contacted our chartered accountant for this purpose and handed over

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

section 144B of the I. T. Act on 28/09/2021 and determined the total income of the assessee at Rs.2,67,74,462/-, disallowing the assessee’s claim of conference and seminar expenses amounting to Rs.2,34,93,962/-. The disallowance was made by the Assessing Officer on the ground that the assessee did not furnish any details/explanation during the assessment

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

section 144B of the I. T. Act on 28/09/2021 and determined the total income of the assessee at Rs.2,67,74,462/-, disallowing the assessee’s claim of conference and seminar expenses amounting to Rs.2,34,93,962/-. The disallowance was made by the Assessing Officer on the ground that the assessee did not furnish any details/explanation during the assessment