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

In the result, appeal in ITA No

disallowance. The ld. CIT(A) went through the reply of the assessee and observed that in respect of first part of the addition which was in respect of Rs.1,71,64,492/-, the logical conclusion of the AO’s order was that the goods had not been purchased by the assessee, but the same had been added as unaccounted purchases

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

In the result, appeal in ITA No

disallowance. The ld. CIT(A) went through the reply of the assessee and observed that in respect of first part of the addition which was in respect of Rs.1,71,64,492/-, the logical conclusion of the AO’s order was that the goods had not been purchased by the assessee, but the same had been added as unaccounted purchases

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

In the result the appeal of the assessee is partly allowed

purchased for M/s Kesarwani Zarda Bhandar by its own truck in the name of Amritsar Transport Company. She, therefore, held that the name of the transporter had only been used for claiming bogus expenses under the head freight, by the sister concern. Accordingly, She disallowed

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

In the result the appeal of the assessee is partly allowed

purchased for M/s Kesarwani Zarda Bhandar by its own truck in the name of Amritsar Transport Company. She, therefore, held that the name of the transporter had only been used for claiming bogus expenses under the head freight, by the sister concern. Accordingly, She disallowed

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

In the result the appeal of the assessee is partly allowed

purchased for M/s Kesarwani Zarda Bhandar by its own truck in the name of Amritsar Transport Company. She, therefore, held that the name of the transporter had only been used for claiming bogus expenses under the head freight, by the sister concern. Accordingly, She disallowed

ROHIT,FAIZABAD vs. INCOME TAX OFFICER, AMBEDKAR NAGAR, AMBEDKAR NAGAR

In the result, the appeal of the assessee bearing ITA No

Bench: Sh. Udayan Das Gupta & Nikhil Choudharyi.T.A. No.102/Alld/2024 Assessment Year: 2012-13

purchased, there occurred loss during the year which is duly supported by books of account and other records which are maintained by the appellant. 7. BECAUSE the Id. Assessing Officer has erred in presuming closing stock of Rs.1,57,31,919/- as against nil stock, even the appellant has closed down his business after the month of September

M/S BHOLA FOOD PRODUCTS(P) LTD.,ALLAHABAD vs. JT. CIT,(OSD),, ALLAHABAD

In the result, both the appeals filed by assessee for ay: 2005-06 and 2009-10

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

purchasing gifts as per sale promotion scheme was made in subsequent year, which ledger is placed in PB at pages 32 to 39. It was submitted by ld. Counsel for the assessee before the Bench that the AO treated these expenses as bogus expenses , while ld. CIT(A) has treated the same as contingent and provisions not made properly

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 expenses. Further , the AO observed that charity and donation expenses claimed of Rs. 5,602/- are not allowable expenses and were disallowed ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad by the AO , vide assessment order dated

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

bogus expenses. Further , the AO observed that charity and donation expenses claimed of Rs. 5,602/- are not allowable expenses and were disallowed ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad by the AO , vide assessment order dated

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 expenses. Further , the AO observed that charity and donation expenses claimed of Rs. 5,602/- are not allowable expenses and were disallowed ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad by the AO , vide assessment order dated

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

bogus expenses. Further , the AO observed that charity and donation expenses claimed of Rs. 5,602/- are not allowable expenses and were disallowed ITA No.159/Alld./2013, 76/Alld./2013, 77/Alld/2013 & 78/Alld/2013 Assessment Year: 2005-06,2006-07,2007-08 & 2008-09 M/s. Kesarwani Marketing Private Limited,Allahabad U.P. v. JCIT (OSD), Central Circle, Allahabad by the AO , vide assessment order dated

ACIT CIRCLE-2, ALLAHABAD vs. M/S SHERWANI SUGAR SYNDICATE LTD., ALLAHABAD

In the result, appeal filed by the Revenue in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 1997-98 The Assistant Commissioner Of V. M/S Shervani Sugar Syndicate Income-Tax, Circle-2, Ltd., Allahabad, U.P. 28, South Road , Allahabad,U.P. Pan/Gir: 19-653-Cv-3480 New Pan: Not Available (Appellant) (Respondent)

purchased up-to 23.02.1997 was made in the books of accounts of the company on 30.11.1997 by voucher number 961( paper book/page 74). It was further submitted by assessee that a sum of Rs. 91,430/- on account of interest short charged by SBI on cash credit account of the company during the financial year 1996-97 was debited

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

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

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 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