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7 results for “TDS”+ Survey u/s 133Aclear

Sorted by relevance

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Key Topics

Section 153A8Section 1327Addition to Income7Undisclosed Income7Section 143(3)5Section 145(3)4Disallowance4Section 402TDS2

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

In the result appeal filed by assessee in ITA No

ITA 154/ALLD/2013[2009-10]Status: DisposedITAT Allahabad01 Feb 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

survey u/s 133A on 27.08.2009, which assessee is required to explain. Principles of natural justice also demand that all the relied upon seized/impounded material as well relied upon statements recorded be also provided to assessee for rebuttal (if not yet provided but relied upon during set aside proceedings to cause prejudice to assessee), before any prejudice is caused

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

In the result appeal filed by assessee in ITA No

ITA 373/ALLD/2013[2010-11]Status: DisposedITAT Allahabad01 Feb 2023AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Shri. Praveen Godbole, C.A. & Shri UtkarshFor Respondent: Shri Ramendra Kumar Vishwakarma CIT DR
Section 132Section 153ASection 40

survey u/s 133A on 27.08.2009, which assessee is required to explain. Principles of natural justice also demand that all the relied upon seized/impounded material as well relied upon statements recorded be also provided to assessee for rebuttal (if not yet provided but relied upon during set aside proceedings to cause prejudice to assessee), before any prejudice is caused

M/S BALAJI AGRICULTURAL INDUSTRIES (P) LTD.,ALLAHABAD vs. JT,CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 633/ALLD/2014[2010-11]Status: DisposedITAT Allahabad13 Jan 2021AY 2010-11

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

u/s 133A of the 1961 Act. There was a document impounded from CA marked as Annexure P-6. The authorities below had observed that there is a difference in purchases, consumption, closing stock of raw materials and finished goods shown in audit report and as per Annexure P-6 impounded from the premises of the aforesaid assessee’s Chartered Accountant

JCIT(OSD),, ALLAHABAD vs. M/S BALAJI AGRICULTURAL INDUSTRIES, (P) LTD., ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 179/ALLD/2013[2009-10]Status: DisposedITAT Allahabad13 Jan 2021AY 2009-10

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

u/s 133A of the 1961 Act. There was a document impounded from CA marked as Annexure P-6. The authorities below had observed that there is a difference in purchases, consumption, closing stock of raw materials and finished goods shown in audit report and as per Annexure P-6 impounded from the premises of the aforesaid assessee’s Chartered Accountant

M/S BALAJU AGRICULTURAL INDUSTRIES(P) LTD.,ALLAHABAD vs. JT. CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 632/ALLD/2014[2007-08]Status: DisposedITAT Allahabad13 Jan 2021AY 2007-08

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

u/s 133A of the 1961 Act. There was a document impounded from CA marked as Annexure P-6. The authorities below had observed that there is a difference in purchases, consumption, closing stock of raw materials and finished goods shown in audit report and as per Annexure P-6 impounded from the premises of the aforesaid assessee’s Chartered Accountant

M/S BALAJI AGRICULTURAL INDUSTRIES(P).LTD.,ALLAHABAD vs. JT.CIT. (0SD), ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

ITA 152/ALLD/2013[2009-10]Status: DisposedITAT Allahabad13 Jan 2021AY 2009-10

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Mr. Praveen Godbole, CAFor Respondent: Ms. Namita S. Pandey, CIT-
Section 132Section 143(3)Section 145(3)

u/s 133A of the 1961 Act. There was a document impounded from CA marked as Annexure P-6. The authorities below had observed that there is a difference in purchases, consumption, closing stock of raw materials and finished goods shown in audit report and as per Annexure P-6 impounded from the premises of the aforesaid assessee’s Chartered Accountant

M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

In the result, appeal filed by the assessee in ITA no

ITA 141/ALLD/2017[2008-09]Status: DisposedITAT Allahabad19 May 2022AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Shri Ramendra Kumar
Section 132Section 143(3)Section 153A

surveyed under Section 133A of the 1961 Act. The assessee was also searched by Revenue under Section 132(1) , on 3rd February, 2011 , under warrant of authorization dated 18th January, 2011. The assessee is engaged in the business of stone crushing. Statutory notices were issued by the AO under Section 153A , dated 16th February, 2012 and 17th 4 Assessment Year