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

In the result, appeal in ITA No

section 145(3) to this extent and made an addition of Rs.1,00,000/- on this account, thereby giving the assessee relief of Rs.86,94,292/-. 3. The second issue in the Department’s appeal is the decision of the ld. CIT(A) to delete an addition of Rs.2,66,73,629/- on account of unaccounted purchases, without appreciating that

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

In the result, appeal in ITA No

section 145(3) to this extent and made an addition of Rs.1,00,000/- on this account, thereby giving the assessee relief of Rs.86,94,292/-. 3. The second issue in the Department’s appeal is the decision of the ld. CIT(A) to delete an addition of Rs.2,66,73,629/- on account of unaccounted purchases, without appreciating that

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)

bogus or was contingent disability. In this view of the matter, the assessee company was entitled to the impugned deduction as it was maintained its books of account on mercantile basis . Addition so made is , therefore, deleted.” Once the additions were made by the AO, it was incumbent on ld. CIT(A) to have investigated the facts by looking into

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

In the result the appeal of the assessee is partly allowed

24,90,770/-. Prior to the filing of such return, another return had earlier been filed under section 139(1), with the same returned income. That original return had been processed under section 143(1) and in this manner, all the necessary information / facts and figures had been brought on record much prior to the date of search

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

In the result the appeal of the assessee is partly allowed

24,90,770/-. Prior to the filing of such return, another return had earlier been filed under section 139(1), with the same returned income. That original return had been processed under section 143(1) and in this manner, all the necessary information / facts and figures had been brought on record much prior to the date of search

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

In the result the appeal of the assessee is partly allowed

24,90,770/-. Prior to the filing of such return, another return had earlier been filed under section 139(1), with the same returned income. That original return had been processed under section 143(1) and in this manner, all the necessary information / facts and figures had been brought on record much prior to the date of search

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. 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

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

24,452.00 for the year under consideration as against the returned income of Rs. 19,40,350.00 is highly unjustified and against the provision of the income tax act hence such order is a nullity, void and liable to be declared illegal. 3. That in any view of the matter

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

24,452.00 for the year under consideration as against the returned income of Rs. 19,40,350.00 is highly unjustified and against the provision of the income tax act hence such order is a nullity, void and liable to be declared illegal. 3. That in any view of the matter

VIJAY STONE PRODUCT,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

24 & 25/ALLD/2019 A.Ys. 2010-11 & 2011-12 M/s Jai Maa Sharda Service vs. Asstt. Commissioner of Income Station, Bari Dalla, Sonebhadra Tax, Central Circle, Allahabad PAN: AAFFJ1002L (Appellant) (Respondent) ITA Nos. 30, 31, 32, 33/ALLD/2019 A.Ys. 2007-08, 2009-10, 2010-11 & 2011-12 Vijay Stone Product, Bari Dalla, vs. Asstt. Commissioner of Income Sonebhadra Tax, Central Circle, Allahabad

VIJAY STONE PRODUCT,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

24 & 25/ALLD/2019 A.Ys. 2010-11 & 2011-12 M/s Jai Maa Sharda Service vs. Asstt. Commissioner of Income Station, Bari Dalla, Sonebhadra Tax, Central Circle, Allahabad PAN: AAFFJ1002L (Appellant) (Respondent) ITA Nos. 30, 31, 32, 33/ALLD/2019 A.Ys. 2007-08, 2009-10, 2010-11 & 2011-12 Vijay Stone Product, Bari Dalla, vs. Asstt. Commissioner of Income Sonebhadra Tax, Central Circle, Allahabad

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

24 & 25/ALLD/2019 A.Ys. 2010-11 & 2011-12 M/s Jai Maa Sharda Service vs. Asstt. Commissioner of Income Station, Bari Dalla, Sonebhadra Tax, Central Circle, Allahabad PAN: AAFFJ1002L (Appellant) (Respondent) ITA Nos. 30, 31, 32, 33/ALLD/2019 A.Ys. 2007-08, 2009-10, 2010-11 & 2011-12 Vijay Stone Product, Bari Dalla, vs. Asstt. Commissioner of Income Sonebhadra Tax, Central Circle, Allahabad

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

24 & 25/ALLD/2019 A.Ys. 2010-11 & 2011-12 M/s Jai Maa Sharda Service vs. Asstt. Commissioner of Income Station, Bari Dalla, Sonebhadra Tax, Central Circle, Allahabad PAN: AAFFJ1002L (Appellant) (Respondent) ITA Nos. 30, 31, 32, 33/ALLD/2019 A.Ys. 2007-08, 2009-10, 2010-11 & 2011-12 Vijay Stone Product, Bari Dalla, vs. Asstt. Commissioner of Income Sonebhadra Tax, Central Circle, Allahabad

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

24 & 25/ALLD/2019 A.Ys. 2010-11 & 2011-12 M/s Jai Maa Sharda Service vs. Asstt. Commissioner of Income Station, Bari Dalla, Sonebhadra Tax, Central Circle, Allahabad PAN: AAFFJ1002L (Appellant) (Respondent) ITA Nos. 30, 31, 32, 33/ALLD/2019 A.Ys. 2007-08, 2009-10, 2010-11 & 2011-12 Vijay Stone Product, Bari Dalla, vs. Asstt. Commissioner of Income Sonebhadra Tax, Central Circle, Allahabad

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

24 & 25/ALLD/2019 A.Ys. 2010-11 & 2011-12 M/s Jai Maa Sharda Service vs. Asstt. Commissioner of Income Station, Bari Dalla, Sonebhadra Tax, Central Circle, Allahabad PAN: AAFFJ1002L (Appellant) (Respondent) ITA Nos. 30, 31, 32, 33/ALLD/2019 A.Ys. 2007-08, 2009-10, 2010-11 & 2011-12 Vijay Stone Product, Bari Dalla, vs. Asstt. Commissioner of Income Sonebhadra Tax, Central Circle, Allahabad