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

1) and total income was determined at Rs.18,07,570/-. On 18.02.2015, an income tax refund was issued. Thereafter, on 1.08.2015, the assessee filed a revised return electronically at the same returned income of Rs.18,07,570/-, but showing contract receipts of Rs.12,54,42,278.15/-. This case was subsequently picked up for scrutiny by way of issue of notice

RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

In the result, the appeal of the assessee is partly allowed

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

143(1). However, it was submitted that the amount of Rs. 1.85 Crores would form a part of a declared income because it had been declared suo moto by the assessee and tax paid thereon, and therefore, the provisions of section 69 would not apply. A list of dates and events was also provided by the ld. AR. A written

BRAJESH AGRAWAL,PRAYAGRAJ vs. ASST. DIRECTOR OF INCOME TAX, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2021-22 Brajesh Agrawal, V. Asstt. Director Of Income Tax, Cpc, Bengaluru 3/15, Patrika Marg, Civil Lines, Allahabad, U.P. Pan-Acbpa3797R (Appellant) (Respondent) Assessee By: Sh. Saurabh Agrawal, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.03.2023 Date Of Pronouncement: 24.03.2023 O R D E R

143(1)(a) of the Income Tax Act whereby an adjustment / addition of Rs. 15,21,060/- has been made by the CPC, Bengaluru. He has pointed out that this adjustment amounts to double taxation of the income which was already declared in the return of income under the head, “income from house property” and “income from other

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

In the result the appeal of the assessee is partly allowed

143(1), in view of the second proviso to section 153A(1)(b), no addition or disallowances should have been made and the order should either have been cancelled or the additions should have been deleted since, there was no incriminating material or undisclosed income found during the search. With regard to the allegation of unexplained sales of Rs.16

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

In the result the appeal of the assessee is partly allowed

143(1), in view of the second proviso to section 153A(1)(b), no addition or disallowances should have been made and the order should either have been cancelled or the additions should have been deleted since, there was no incriminating material or undisclosed income found during the search. With regard to the allegation of unexplained sales of Rs.16

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

In the result the appeal of the assessee is partly allowed

143(1), in view of the second proviso to section 153A(1)(b), no addition or disallowances should have been made and the order should either have been cancelled or the additions should have been deleted since, there was no incriminating material or undisclosed income found during the search. With regard to the allegation of unexplained sales of Rs.16

POOJA GROVER,ALLAHABAD vs. DCIT, CIR-2,, ALLAHABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

1) of the Act were issued from time to time. The Assessing Officer passed assessment order under section 143(3) of the Acton 30/12/2019 and assessed total income of the assessee at Rs.1,28,33,042/- after making addition of Rs.1,02,97,095/- on account of unexplained money under section 69A of the Act and Rs.5

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

In the result, appeal in ITA No

section 143(3) of the Income Tax Act, 1961 for the A.Y. 2010-11. As the issues involved in these appeals are common, these appeals are being taken up for disposal together for the sake of convenience. The grounds of appeal in the appeals and Cross Objection are as under:- C.O. No.24/Alld/2014 M/s Kesarwani & Co. “1. That the learned

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

In the result, appeal in ITA No

section 143(3) of the Income Tax Act, 1961 for the A.Y. 2010-11. As the issues involved in these appeals are common, these appeals are being taken up for disposal together for the sake of convenience. The grounds of appeal in the appeals and Cross Objection are as under:- C.O. No.24/Alld/2014 M/s Kesarwani & Co. “1. That the learned