M/S N CHAURASIA ASSOCIATES,,SONEBHADRA vs. ACIT,, MIRZAPUR

In the result, while the appeal of the assessee is partly allowed the appeal of the Department is held to be allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2014-15 Assistant Commissioner Of Vs. M/S N. Chaurasia Associates, Income Tax, Circle-3, Mirzapur Shaktinagar, Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) & A.Y. 2014-15 M/S N. Chaurasia Associates, Vs. Dy. Commissioner Of Income Khadia Bazar, Shaktinagar, Tax, Circle-Iii, Mirzapur Sonebhadra Pan:Aajfm0374N (Appellant) (Respondent) Assessee By: Sh. Navin C. Agrawal, C.A. & Ms. Nita Goyal, C.A. Revenue By: Sh. Amalendu Nath Mishra, Cit Dr Date Of Hearing: 25.10.2024 Date Of Pronouncement: 31.12.2024 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals For Have Both Been Filed Against The Order Under Section 250 Passed By The Ld. Cit(A), Allahabad On 10.01.2019. The Grounds Of Appeal Preferred By The Revenue In Ita No. 41/Alld/2019, Are As Under:- "Whether On The Facts & Circumstances Of The Case & In Law The Ld.Cit(A) Has Not Erred In Allowing The Relief Of Rs. 6,51,65,031/- By Accepting The Assessee'S Statement That The Receipts Are From Its Business Activity In Civil Construction Without Any Verifiable A.Y. 2014-15 M/S N. Chaurasia Associates

1) and total income was determined at Rs.18,07,570/-. On 18.02.2015, an income tax refund was issued. Thereafter, on 1.08.2015, the assessee filed a revised return electronically at the same returned income of Rs.18,07,570/-, but showing contract receipts of Rs.12,54,42,278.15/-. This case was subsequently picked up for scrutiny by way of issue of notice

DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD vs. M/S DEORA ELECTRIC WORKS, ALLAHABAD

In the result, both appeals i

section 250 of the Act on 28.07.2020 by the assessee and the Department, respectively. The grounds of appeal in these two cases are as under:- “1. That in any view of the matter reopening of original assessment vide the order dated 30/12/2011 framed u/s 143(3) of the IT Act by issue of notice u/s 148 of the IT A.Y.2009-10

M/S DEORA ELECTRIC WORKS,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD

In the result, both appeals i

section 250 of the Act on 28.07.2020 by the assessee and the Department, respectively. The grounds of appeal in these two cases are as under:- “1. That in any view of the matter reopening of original assessment vide the order dated 30/12/2011 framed u/s 143(3) of the IT Act by issue of notice u/s 148 of the IT A.Y.2009-10

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT.CIT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

143(2) on 19.10.2010 , which was claimed by AO to have been duly served on the assessee. Statutory notices u/s 142(1) were issued by AO, from time to time. The assessee participated in assessment proceedings. The AO had observed in his assessment order, that no books of accounts were found during the course of search, but during the course

M/S KESARWANI MARKETING(P).LTD.,ALLAHABAD vs. JT. CIT(OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

143(2) on 19.10.2010 , which was claimed by AO to have been duly served on the assessee. Statutory notices u/s 142(1) were issued by AO, from time to time. The assessee participated in assessment proceedings. The AO had observed in his assessment order, that no books of accounts were found during the course of search, but during the course

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT. C.IT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

143(2) on 19.10.2010 , which was claimed by AO to have been duly served on the assessee. Statutory notices u/s 142(1) were issued by AO, from time to time. The assessee participated in assessment proceedings. The AO had observed in his assessment order, that no books of accounts were found during the course of search, but during the course

M/S KESARWANI <ARKETING (P) LTD,,ALLAHABAD vs. JT.CIT (OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

143(2) on 19.10.2010 , which was claimed by AO to have been duly served on the assessee. Statutory notices u/s 142(1) were issued by AO, from time to time. The assessee participated in assessment proceedings. The AO had observed in his assessment order, that no books of accounts were found during the course of search, but during the course

DILSHAD HUSAIN,ALLAHABAD vs. ACIT CIRCLE-1, ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

143(3) for the A.Y. 2011-12 and the penalty order under section 271(1)(c) for the A.Y. 2009-10, has dismissed the appeals filed by the assessee. 2. Aggrieved with the dismissal of the said appeals, the assessee has come before us in appeal yet again. The grounds of appeal preferred by the assessee are as under:- A.Ys

DILSHAD HUSAIN,ALLAHABAD vs. ACIT CIR.-1, ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

143(3) for the A.Y. 2011-12 and the penalty order under section 271(1)(c) for the A.Y. 2009-10, has dismissed the appeals filed by the assessee. 2. Aggrieved with the dismissal of the said appeals, the assessee has come before us in appeal yet again. The grounds of appeal preferred by the assessee are as under:- A.Ys

DILSHAD HUSAIN,ALLAHABAD vs. ITO- 2(1), ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

143(3) for the A.Y. 2011-12 and the penalty order under section 271(1)(c) for the A.Y. 2009-10, has dismissed the appeals filed by the assessee. 2. Aggrieved with the dismissal of the said appeals, the assessee has come before us in appeal yet again. The grounds of appeal preferred by the assessee are as under:- A.Ys

M/S DEORA ELECTRIC WORKS,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2010-11 M/S Deora Electric Works V. The Jcit 58-A, Sardar Patel Marg Range – I Allahabad Allahabad Pan:Aadfd7479B (Appellant) (Respondent) Appellant By: Shri Praveen Godbole, C.A. Respondent By: Shri A. K. Singh, Sr. D.R. Date Of Hearing: 17 01 2025 Date Of Pronouncement: 20 03 2025 O R D E R

section 143(3) of the Act. It was further submitted that the reduction of amount was not correct because the profit declared by the assessee in this year was more than the profits declared in previous year and no specific faults have been found in the books of account. 5. The ld. CIT(A) was not convinced with the replies

KESARWANI MARKETING(P) LTD.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

143(2) on 19.10.2010 , which was claimed by AO to have been duly served on the assessee. Statutory notices u/s 142(1) were issued by AO, from time to time. The assessee participated in assessment proceedings. The AO had observed in his assessment order, that no books of accounts were found during the course of search, but during assessment proceedings

M/S KESARWANI MARKETING (P) LTD.,ALLAHABAD vs. JT.CIT (OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

143(2) on 19.10.2010 , which was claimed by AO to have been duly served on the assessee. Statutory notices u/s 142(1) were issued by AO, from time to time. The assessee participated in assessment proceedings. The AO had observed in his assessment order, that no books of accounts were found during the course of search, but during assessment proceedings

ACIT,, ALLAHABAD vs. M/S KESARWANI & CO., ALLAHABAD

In the result, appeal in ITA No

143(3) of the Income Tax Act, 1961 for the A.Y. 2010-11. As the issues involved in these appeals are common, these appeals are being taken up for disposal together for the sake of convenience. The grounds of appeal in the appeals and Cross Objection are as under:- C.O. No.24/Alld/2014 M/s Kesarwani & Co. “1. That the learned

KESARWANI & CO.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, appeal in ITA No

143(3) of the Income Tax Act, 1961 for the A.Y. 2010-11. As the issues involved in these appeals are common, these appeals are being taken up for disposal together for the sake of convenience. The grounds of appeal in the appeals and Cross Objection are as under:- C.O. No.24/Alld/2014 M/s Kesarwani & Co. “1. That the learned