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

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

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

66 & 153/ALLD/2013 Bhola Foods Products Private Limited AY-2005-06 & 2009-10 the AO”) . We have heard both these appeals through video conferencing mode through virtual court. Both these appeals were heard together and are disposed off through this common order. 2. The grounds of appeals raised by assessee in memo of appeals filed with Income-Tax Appellate Tribunal, Allahabad

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

In the result the appeal of the assessee is partly allowed

66,146/-. In order to explain the difference, the assessee submitted a chart before the ld. AO which showed the sales figure as under:- Credit sales Rs.32,99,57,561.14 Cash Memo sales Rs.62,68,466.59 Total Sales (Excluding VAT) Rs.33,62,26,027.73 VAT @ 12.50% on sales Rs.4,20,28,256.04 Total Sales (including VAT) Rs.37

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

In the result the appeal of the assessee is partly allowed

66,146/-. In order to explain the difference, the assessee submitted a chart before the ld. AO which showed the sales figure as under:- Credit sales Rs.32,99,57,561.14 Cash Memo sales Rs.62,68,466.59 Total Sales (Excluding VAT) Rs.33,62,26,027.73 VAT @ 12.50% on sales Rs.4,20,28,256.04 Total Sales (including VAT) Rs.37

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

In the result the appeal of the assessee is partly allowed

66,146/-. In order to explain the difference, the assessee submitted a chart before the ld. AO which showed the sales figure as under:- Credit sales Rs.32,99,57,561.14 Cash Memo sales Rs.62,68,466.59 Total Sales (Excluding VAT) Rs.33,62,26,027.73 VAT @ 12.50% on sales Rs.4,20,28,256.04 Total Sales (including VAT) Rs.37