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

cash balance and considering the same as unexplained expenditure is highly unjustified in so far as both the lower authorities failed to consider the real facts of the case and also failed in ascertaining the source of income when the expenditure was incurred from definite source, hence the addition is unwarranted and liable to be deleted. 7. That

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

cash balance and considering the same as unexplained expenditure is highly unjustified in so far as both the lower authorities failed to consider the real facts of the case and also failed in ascertaining the source of income when the expenditure was incurred from definite source, hence the addition is unwarranted and liable to be deleted. 7. That

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

cash balance and considering the same as unexplained expenditure is highly unjustified in so far as both the lower authorities failed to consider the real facts of the case and also failed in ascertaining the source of income when the expenditure was incurred from definite source, hence the addition is unwarranted and liable to be deleted. 7. That

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

In the result, appeal in ITA No

unexplained expenditure. Thus on this count the relief as allowed by the learned Commissioner of Income Tax (Appeals) is justified and correct in the facts and circumstances of the case. 5. That in any view of the matter the additions/ disallowances made by the assessing officer and maintained by the learned Commissioner of Income Tax (Appeals) are liable

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

In the result, appeal in ITA No

unexplained expenditure. Thus on this count the relief as allowed by the learned Commissioner of Income Tax (Appeals) is justified and correct in the facts and circumstances of the case. 5. That in any view of the matter the additions/ disallowances made by the assessing officer and maintained by the learned Commissioner of Income Tax (Appeals) are liable

DEEPAK AUTO SALES KUNDA PRATAPGARH,PRATAPGARH vs. INCOME TAX OFFICER PRATAPGARH, PRATAPGARH

In the result, the appeal of the assessee stands allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

TDS. Being aggrieved, the assessee carried the matter in appeal before the learned CIT(A). The learned CIT(A), vide impugned appellate order dated 29/03/20225 has dismissed the appeal of the assessee. Being aggrieved further, the assessee is in appeal before the Income Tax Appellate Tribunal. 3. We have heard the rival parties and have gone through the material placed

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

unexplained expenditure, on account of expenditure incurred and payments thereof towards furniture and fixture and renovation at Nayaganj Office. Our attention was drawn towards the relevant para’s of the assessment order as well appellate order passed by ld. CIT(A). Our attention was drawn to the seized material LP-1/4 page number 155, which is placed at paper

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

unexplained expenditure, on account of expenditure incurred and payments thereof towards furniture and fixture and renovation at Nayaganj Office. Our attention was drawn towards the relevant para’s of the assessment order as well appellate order passed by ld. CIT(A). Our attention was drawn to the seized material LP-1/4 page number 155, which is placed at paper

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)

TDS certificates, the commission income could not be accepted. Furthermore, the assessee had not submitted copy of registration paper of vehicles, copy of contract of commission income, samples of transportation order, receipts of loading/unloading, copy of previous returns filed or identity of business providers in transportation and commission. Therefore, the ld. CIT(A), after recounting history of non-compliance

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)

TDS certificates, the commission income could not be accepted. Furthermore, the assessee had not submitted copy of registration paper of vehicles, copy of contract of commission income, samples of transportation order, receipts of loading/unloading, copy of previous returns filed or identity of business providers in transportation and commission. Therefore, the ld. CIT(A), after recounting history of non-compliance

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)

TDS certificates, the commission income could not be accepted. Furthermore, the assessee had not submitted copy of registration paper of vehicles, copy of contract of commission income, samples of transportation order, receipts of loading/unloading, copy of previous returns filed or identity of business providers in transportation and commission. Therefore, the ld. CIT(A), after recounting history of non-compliance