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

In the result the appeal of the assessee is partly allowed

132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened by the AO in exercise of powers under Sections 147/148 of the Act, subject to fulfillment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved.” Therefore, in view of the decision

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

In the result the appeal of the assessee is partly allowed

132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened by the AO in exercise of powers under Sections 147/148 of the Act, subject to fulfillment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved.” Therefore, in view of the decision

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

In the result the appeal of the assessee is partly allowed

132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened by the AO in exercise of powers under Sections 147/148 of the Act, subject to fulfillment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved.” Therefore, in view of the decision

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 2 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 expenses and the allegation that the appellant failed to reconcile the differences between audited account and seized trial balance is not correct hence the addition as made

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 2 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 expenses and the allegation that the appellant failed to reconcile the differences between audited account and seized trial balance is not correct hence the addition as made

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 2 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 expenses and the allegation that the appellant failed to reconcile the differences between audited account and seized trial balance is not correct hence the addition as made

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 2 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 expenses and the allegation that the appellant failed to reconcile the differences between audited account and seized trial balance is not correct hence the addition as made

ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD vs. VIJAY STONE PRODUCTS, SONEBHADRA

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

132(1) of the Income Tax Act, 1961 was conducted in respect of all these assessees on 3.02.2011. Thereafter, assessment proceedings were taken up under section 153A r.w.s. 143(3) for the period starting from assessment year 2005-06 to assessment year 2011-12. After obtaining approval from the ld. JCIT under section 153D on 26.03.2013, all these assessment orders

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD vs. VIJAY STONE PRODUCT, SONEBHADRA

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

132(1) of the Income Tax Act, 1961 was conducted in respect of all these assessees on 3.02.2011. Thereafter, assessment proceedings were taken up under section 153A r.w.s. 143(3) for the period starting from assessment year 2005-06 to assessment year 2011-12. After obtaining approval from the ld. JCIT under section 153D on 26.03.2013, all these assessment orders

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

132(1) of the Income Tax Act, 1961 was conducted in respect of all these assessees on 3.02.2011. Thereafter, assessment proceedings were taken up under section 153A r.w.s. 143(3) for the period starting from assessment year 2005-06 to assessment year 2011-12. After obtaining approval from the ld. JCIT under section 153D on 26.03.2013, all these assessment orders

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

132(1) of the Income Tax Act, 1961 was conducted in respect of all these assessees on 3.02.2011. Thereafter, assessment proceedings were taken up under section 153A r.w.s. 143(3) for the period starting from assessment year 2005-06 to assessment year 2011-12. After obtaining approval from the ld. JCIT under section 153D on 26.03.2013, all these assessment orders

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

132(1) of the Income Tax Act, 1961 was conducted in respect of all these assessees on 3.02.2011. Thereafter, assessment proceedings were taken up under section 153A r.w.s. 143(3) for the period starting from assessment year 2005-06 to assessment year 2011-12. After obtaining approval from the ld. JCIT under section 153D on 26.03.2013, all these assessment orders

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

132(1) of the Income Tax Act, 1961 was conducted in respect of all these assessees on 3.02.2011. Thereafter, assessment proceedings were taken up under section 153A r.w.s. 143(3) for the period starting from assessment year 2005-06 to assessment year 2011-12. After obtaining approval from the ld. JCIT under section 153D on 26.03.2013, all these assessment orders

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

132(1) of the Income Tax Act, 1961 was conducted in respect of all these assessees on 3.02.2011. Thereafter, assessment proceedings were taken up under section 153A r.w.s. 143(3) for the period starting from assessment year 2005-06 to assessment year 2011-12. After obtaining approval from the ld. JCIT under section 153D on 26.03.2013, all these assessment orders

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

132(1) of the Income Tax Act, 1961 was conducted in respect of all these assessees on 3.02.2011. Thereafter, assessment proceedings were taken up under section 153A r.w.s. 143(3) for the period starting from assessment year 2005-06 to assessment year 2011-12. After obtaining approval from the ld. JCIT under section 153D on 26.03.2013, all these assessment orders

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

132(1) of the Income Tax Act, 1961 was conducted in respect of all these assessees on 3.02.2011. Thereafter, assessment proceedings were taken up under section 153A r.w.s. 143(3) for the period starting from assessment year 2005-06 to assessment year 2011-12. After obtaining approval from the ld. JCIT under section 153D on 26.03.2013, all these assessment orders

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

132(1) of the Income Tax Act, 1961 was conducted in respect of all these assessees on 3.02.2011. Thereafter, assessment proceedings were taken up under section 153A r.w.s. 143(3) for the period starting from assessment year 2005-06 to assessment year 2011-12. After obtaining approval from the ld. JCIT under section 153D on 26.03.2013, all these assessment orders

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

132(1) of the Income Tax Act, 1961 was conducted in respect of all these assessees on 3.02.2011. Thereafter, assessment proceedings were taken up under section 153A r.w.s. 143(3) for the period starting from assessment year 2005-06 to assessment year 2011-12. After obtaining approval from the ld. JCIT under section 153D on 26.03.2013, all these assessment orders