M/S Kesarwani Zarda Bhandar, Allahabad vs. JCIT(C.C), Allahabad
In the result the appeal of the assessee is dismissed
ITA 93/ALLD/2023[2009-10]Status: DisposedITAT Allahabad22 Nov 2024AY 2009-10
For Appellant: Sh. Praveen Godbole, C.AFor Respondent: Dr Neel Jain CIT(DR)
Section 132Section 145(3)Section 153ASection 250
…for the A.Y. 2004-05 to 2009-10, that the ITAT had accepted the arguments of the assessee with regard to the validity of assessments under section 153A of the Act and relying upon the decision of the Hon’ble Allahabad High Court in CIT vs. Smt. Shaila Agarwal 65 DTR 2012 Page 41 and the Special Bench of the Tribunal in the case of All Cargo Global Logistics vs. DCIT 147 TTJ 513, it had set aside the orders of the authorities below and deleted all additions made, on account of the fact that such additions had not been made on the basis of incriminating materials found during the search. However, at the same time,…