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

In the result, appeal of the assessee is partly allowed

2 After the receipt of the said information, the partner of the firm who is looking after the tax matters had severely fallen ill and was under complete bed rest for more than one month and in such period, he has completely forgotten to inform the outcome of the appellate proceedings as also the penalty proceedings under section 270A

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