DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01, VARANASI vs. PERFECT TECNO COUNSULTANTS PVT. LTD. , VARANASI

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

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadaleassessment Year: 2017-18 Dy. Commissioner Of Income Perfect Techno Consultants Pvt. Ltd., Tax, Circle-1, Aayakarbhawan, V. N-1/65-A, Narrotam Nagar Colony, M A Road, Varanasi- Nagwa, Lanka Varanasi-221005,U.P. 221002,U.P. Pan:Aagcp3236N (Appellant) (Respondent) Revenue By: Sh. Amalendunath Mishra, Cit Dr Assessee By: Sh. Mohammad Ashraf, C.A. Date Of Hearing: 11.04.2023 Date Of Pronouncement: 13.04.2023 O R D E R

Section 40A(2)), disallowance of penalties and other payments made for infraction of law(Section 37(1)) , etc. etc. and so on and so forth

BLOSSAM HOUSE EDUCATIONAL SOCIETY,VARANASI vs. INCOME TAX OFFICER 3(1), VARANASI

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

Bench: Shri.Vijay Pal Raoassessment Year: 2018-19 Blossam House Educational V. Income Tax Officer, Society, 579, Teliabagh, Church Ward-3(1), Varanasi Compound, Maldahiya, Varanasi Pan-Aaatb7686D (Appellant) (Respondent) Appellant By: Sh. Atul Choudhary, C.A. Respondent By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 07.07.2022 Date Of Pronouncement: 07.07.2022 O R D E R

2 is regarding disallowance made under section 40(a)(ia) of the Income Tax Act. The learned AR of the assessee has submitted that the provisions of section 40(a)(ia) are not applicable to the assessee for the year under consideration as the amendment to section 11 by way of inserting Explanation 3 by Finance Act, 2018 is w.e.f

M/S THE KASHI SAHKARI CHINI CHINI MILLS LTD.,,BHADOHI vs. DCIT, CIRCLE - 1, VARANASI

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13 M/S The Kashi Sahkari Chini, Deputy Commissioner Of Income Tax, Mills Ltd., V. Circle-1, Aurai, Bhadohi, Varanasi. U.P. Pan:Aaaat7921J (Appellant) (Respondent)

2. Because without prejudice to the aforesaid ground, no separate notice was issued by the CIT(A) before disallowing interest aggregating to Rs. 6,06,86,570/- by invoking provisions of section 43B of the Act. WITHOUT PREJUDICE TO THE AFORESAID 3. Because the amount of interest of Rs 6,06,86,570/- claimed by the appellant on account

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)

2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground. (IV) DEPARTMENT’S APPEAL – ASSESSMENT YEAR : 2014-15:- 15. The grounds urged by the assessee give rise to following issues:- (a) Addition made u/s 40A(3) of the Act –Rs.25,48,011/- (b) Addition relating to unverified

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

2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground. (IV) DEPARTMENT’S APPEAL – ASSESSMENT YEAR : 2014-15:- 15. The grounds urged by the assessee give rise to following issues:- (a) Addition made u/s 40A(3) of the Act –Rs.25,48,011/- (b) Addition relating to unverified

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)

2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground. (IV) DEPARTMENT’S APPEAL – ASSESSMENT YEAR : 2014-15:- 15. The grounds urged by the assessee give rise to following issues:- (a) Addition made u/s 40A(3) of the Act –Rs.25,48,011/- (b) Addition relating to unverified

DCIT,, GORAKHPUR vs. M/S MAHABIR JITE MILLS, LTD., 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)

2)(ii) of the Act. However, before us, the assessee could not substantiate the above said legal contention. Accordingly, we reject this ground. (IV) DEPARTMENT’S APPEAL – ASSESSMENT YEAR : 2014-15:- 15. The grounds urged by the assessee give rise to following issues:- (a) Addition made u/s 40A(3) of the Act –Rs.25,48,011/- (b) Addition relating to unverified