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

In the result the appeal of the assessee is partly allowed

b) dated 20.12.2011, as being passed without jurisdiction. It denied its liability to be assessed under block assessment in the absence of any valid action under section 132 and it also submitted, that since the undisclosed income was not determined on the basis of any search material but framed in a manner similar to normal assessment, the additions made were

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

b) of the income tax act and vide which income as determined at Rs. 3,15,17,675.00 is highly unjustified and incorrect in the facts and circumstances of the case and the entire observations, findings and allegation in the order for making the additions are totally false and incorrect. 2. That in any view of the matter facts