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

disallowance made under section 40(a)(ia), is not justified. 7. On the other hand, the learned DR has relied upon the orders of the authorities below. 8. Having considered the rival submissions as well as relevant material on record at the outset, it is noted that the Explanation 3 to section 11(1) was inserted by Finance

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)

40a(ia)/43B are not applicable to it. 5. Because the order appealed against is contrary to the facts, law and principles of natural justice.” 3. The brief facts of the case are that the assessee is a Sugar Mill which belongs to Government of U.P. The assessee filed its return of income on 30.09.2012 showing loss

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

40A(2)), disallowance of penalties and other payments made for infraction of law(Section 37(1)) , etc. etc. and so on and so forth, which has further bearing on computing income of the tax- payers chargeable to tax. The purpose of framing scrutiny assessment u/s 143(3) of the 1961 Act is , inter-alia, to see that the assessee

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)

Disallowance of loss from Syntax Division (e) Addition made u/s 40A(3) of the Act. 8. The first issue contested by the revenue relates to the addition made u/s 68 of the Act. The facts relating to thereto are that the assessee has maintained a godown at a place called Farbesganj, which was used as procurement centre of raw materials

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)

Disallowance of loss from Syntax Division (e) Addition made u/s 40A(3) of the Act. 8. The first issue contested by the revenue relates to the addition made u/s 68 of the Act. The facts relating to thereto are that the assessee has maintained a godown at a place called Farbesganj, which was used as procurement centre of raw materials

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)

Disallowance of loss from Syntax Division (e) Addition made u/s 40A(3) of the Act. 8. The first issue contested by the revenue relates to the addition made u/s 68 of the Act. The facts relating to thereto are that the assessee has maintained a godown at a place called Farbesganj, which was used as procurement centre of raw materials

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)

Disallowance of loss from Syntax Division (e) Addition made u/s 40A(3) of the Act. 8. The first issue contested by the revenue relates to the addition made u/s 68 of the Act. The facts relating to thereto are that the assessee has maintained a godown at a place called Farbesganj, which was used as procurement centre of raw materials