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

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

In the result, appeal in ITA No

bogus expenses. 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. 4. That in any view of the matter it is not correct to say that the learned Commissioner of Income Tax (Appeals) erred in law and on facts in deleting

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

In the result, appeal in ITA No

bogus expenses. 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. 4. That in any view of the matter it is not correct to say that the learned Commissioner of Income Tax (Appeals) erred in law and on facts in deleting

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 <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. 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 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

section 40(a) (ia) as invoked is not correct as the said provision is not applicable at all hence the action of two lower authorities are incorrect. 3. That in any view of the matter the nature of expenditure is marketing expenses incurred by the assessee company is towards reimbursement of payment made by distributors appointed by the company hence

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

section 40(a) (ia) as invoked is not correct as the said provision is not applicable at all hence the action of two lower authorities are incorrect. 3. That in any view of the matter the nature of expenditure is marketing expenses incurred by the assessee company is towards reimbursement of payment made by distributors appointed by the company hence

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

In the result the appeal of the assessee is partly allowed

purchases, sales and closing stock for each unit from financial year 2005-06 till FY 2009-10. However the AO rejected the explanation of the assessee, on the grounds that this explanation was furnished only when the error was noticed by the Department and because no books of lapse on the part of the auditor. Therefore, he rejected the reconciliation

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

In the result the appeal of the assessee is partly allowed

purchases, sales and closing stock for each unit from financial year 2005-06 till FY 2009-10. However the AO rejected the explanation of the assessee, on the grounds that this explanation was furnished only when the error was noticed by the Department and because no books of lapse on the part of the auditor. Therefore, he rejected the reconciliation

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

In the result the appeal of the assessee is partly allowed

purchases, sales and closing stock for each unit from financial year 2005-06 till FY 2009-10. However the AO rejected the explanation of the assessee, on the grounds that this explanation was furnished only when the error was noticed by the Department and because no books of lapse on the part of the auditor. Therefore, he rejected the reconciliation

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)

Section 139(1) of the 1961 Act . It was submitted by ld. Sr. DR that these expenses were claimed only in the revised return of income filed by the assessee , and claim is made that these expenses pertain to year under consideration. Our attention was drawn to para 4 of the assessment order passed by AO. It was submitted that

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

section 153D on 26.03.2013, all these assessment orders were passed in the closing days of the financial year 2012-13. The assessees filed appeals against all these assessment orders before the ld. CIT(A)-3, Kanpur, who, after considering the issues on the basis of the grounds raised before her, passed her orders in all these appeals and aggrieved

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

section 153D on 26.03.2013, all these assessment orders were passed in the closing days of the financial year 2012-13. The assessees filed appeals against all these assessment orders before the ld. CIT(A)-3, Kanpur, who, after considering the issues on the basis of the grounds raised before her, passed her orders in all these appeals and aggrieved

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

section 153D on 26.03.2013, all these assessment orders were passed in the closing days of the financial year 2012-13. The assessees filed appeals against all these assessment orders before the ld. CIT(A)-3, Kanpur, who, after considering the issues on the basis of the grounds raised before her, passed her orders in all these appeals and aggrieved

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

section 153D on 26.03.2013, all these assessment orders were passed in the closing days of the financial year 2012-13. The assessees filed appeals against all these assessment orders before the ld. CIT(A)-3, Kanpur, who, after considering the issues on the basis of the grounds raised before her, passed her orders in all these appeals and aggrieved

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

section 153D on 26.03.2013, all these assessment orders were passed in the closing days of the financial year 2012-13. The assessees filed appeals against all these assessment orders before the ld. CIT(A)-3, Kanpur, who, after considering the issues on the basis of the grounds raised before her, passed her orders in all these appeals and aggrieved