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

In the result, appeal in ITA No

purchases amounting to Rs. 1,71,64,492/- were out of books, was completely incorrect. With regard to the addition of Rs.95,09,136/-, the ld. CIT(A) noted the submission of the assessee that the in register marked A-24 M/s Kesarwani Zarda Bhandar had recorded sales tax invoice number but in the goods C.O. No.24/Alld/2014 M/s Kesarwani

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

In the result, appeal in ITA No

purchases amounting to Rs. 1,71,64,492/- were out of books, was completely incorrect. With regard to the addition of Rs.95,09,136/-, the ld. CIT(A) noted the submission of the assessee that the in register marked A-24 M/s Kesarwani Zarda Bhandar had recorded sales tax invoice number but in the goods C.O. No.24/Alld/2014 M/s Kesarwani

KESARWANI & C0.,ALLAHABAD vs. JT.CIT., ALLAHABAD

In the result the appeal of the assessee is partly allowed

purchases, sales and closing stock but ignored the amounts mentioned in the branch sets in respect of certain heads as mentioned in the aforesaid chart. A reference was invited to the reply to notice dated 3.10.2011 whereby the above information had been submitted to the ld. AO. It was, therefore, prayed that the expenditures recorded in the branch sets

KESARWANI & C0,,ALLAHABAD vs. JT CIT,, ALLAHABAD

In the result the appeal of the assessee is partly allowed

purchases, sales and closing stock but ignored the amounts mentioned in the branch sets in respect of certain heads as mentioned in the aforesaid chart. A reference was invited to the reply to notice dated 3.10.2011 whereby the above information had been submitted to the ld. AO. It was, therefore, prayed that the expenditures recorded in the branch sets

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

In the result the appeal of the assessee is partly allowed

purchases, sales and closing stock but ignored the amounts mentioned in the branch sets in respect of certain heads as mentioned in the aforesaid chart. A reference was invited to the reply to notice dated 3.10.2011 whereby the above information had been submitted to the ld. AO. It was, therefore, prayed that the expenditures recorded in the branch sets

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

purchases made by assessee from Bhola Foods Private Limited which are inclusive of sales tax/VAT, while the seller Bhola Foods Private Limited is accounting for sales made to assessee exclusive of sales tax/VAT. The seized document is recovered from the assessee during search operations carried out by 13 ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year

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

purchases made by assessee from Bhola Foods Private Limited which are inclusive of sales tax/VAT, while the seller Bhola Foods Private Limited is accounting for sales made to assessee exclusive of sales tax/VAT. The seized document is recovered from the assessee during search operations carried out by 13 ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year

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

purchases made by assessee from Bhola Foods Private Limited which are inclusive of sales tax/VAT, while the seller Bhola Foods Private Limited is accounting for sales made to assessee exclusive of sales tax/VAT. The seized document is recovered from the assessee during search operations carried out by 13 ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year

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

purchases made by assessee from Bhola Foods Private Limited which are inclusive of sales tax/VAT, while the seller Bhola Foods Private Limited is accounting for sales made to assessee exclusive of sales tax/VAT. The seized document is recovered from the assessee during search operations carried out by 13 ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year

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

deduction and only the balance profit should be taxable. The assessee also enclosed certain photostat copies of few bills in support of his claim of expenditure of Rs.9,19,49,603/- in respect of materials and consumables and he also submitted, that labour wages amounting to Rs.1,82,26,741/- were paid as per the register, which was maintained

ACIT, CIRCLE-3, MIRZAPUR vs. M/S N CHAURASIA ASSOCIATES, , SONEBHADRA (AAJFM0374N)

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

deduction and only the balance profit should be taxable. The assessee also enclosed certain photostat copies of few bills in support of his claim of expenditure of Rs.9,19,49,603/- in respect of materials and consumables and he also submitted, that labour wages amounting to Rs.1,82,26,741/- were paid as per the register, which was maintained

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

bogus liabilities is incorrect and the entire discussions in the relevant Para are contrary to the actual facts of the case when the appellant furnished documents and proofs also but the two lower authorities failed to consider the issue in appropriate manner hence the addition as made and confirmed is incorrect in the facts and circumstances of the case

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

bogus liabilities is incorrect and the entire discussions in the relevant Para are contrary to the actual facts of the case when the appellant furnished documents and proofs also but the two lower authorities failed to consider the issue in appropriate manner hence the addition as made and confirmed is incorrect in the facts and circumstances of the case

RAMJI VAISH,ALLAHABAD vs. DCIT, (CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

bogus gist and his action as confirmed by CIT(A) is totally incorrect without considering the fact and evidence placed on record so both the lower authorities acted in arbitrary manner and confirmed the addition which is highly unjustified. 9. That in any view of the matter the addition of Rs.2,80,000/-made as per discussion in para

M/S JAI MAA SHARDA SERVICE STATION,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

bogus gist and his action as confirmed by CIT(A) is totally incorrect without considering the fact and evidence placed on record so both the lower authorities acted in arbitrary manner and confirmed the addition which is highly unjustified. 9. That in any view of the matter the addition of Rs.2,80,000/-made as per discussion in para

M/S SUBHASH STONE PRODUCT PRIVATE LIMITED,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

bogus gist and his action as confirmed by CIT(A) is totally incorrect without considering the fact and evidence placed on record so both the lower authorities acted in arbitrary manner and confirmed the addition which is highly unjustified. 9. That in any view of the matter the addition of Rs.2,80,000/-made as per discussion in para

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

bogus gist and his action as confirmed by CIT(A) is totally incorrect without considering the fact and evidence placed on record so both the lower authorities acted in arbitrary manner and confirmed the addition which is highly unjustified. 9. That in any view of the matter the addition of Rs.2,80,000/-made as per discussion in para

SUBHASH STONE PRODUCT (P) LTD.,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

bogus gist and his action as confirmed by CIT(A) is totally incorrect without considering the fact and evidence placed on record so both the lower authorities acted in arbitrary manner and confirmed the addition which is highly unjustified. 9. That in any view of the matter the addition of Rs.2,80,000/-made as per discussion in para