ROHIT,FAIZABAD vs. INCOME TAX OFFICER, AMBEDKAR NAGAR, AMBEDKAR NAGAR

In the result, the appeal of the assessee bearing ITA No

Bench: Sh. Udayan Das Gupta & Nikhil Choudharyi.T.A. No.102/Alld/2024 Assessment Year: 2012-13

disallowing the same, as the sundry debtors were duly supported by sales made during the year which has been accepted by him. 10. BECAUSE the Id. Assessing Officer on the basis of information provided by M/s Murarka Textiles alleging cash payment made by them aggregating to Rs.7,08,000/- on different dates which are not recorded in the books

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

In the result the appeal of the assessee is partly allowed

forwarded to the ld. AO for his comments and in response, the ld. AO submitted that some of the vouchers produced by the assessee were self-made. Furthermore, it was only the percentage of disallowance which had been adopted from the assessment year 2004-05 and therefore, no adverse inference should be drawn on that account. The assessee submitted that

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

In the result the appeal of the assessee is partly allowed

forwarded to the ld. AO for his comments and in response, the ld. AO submitted that some of the vouchers produced by the assessee were self-made. Furthermore, it was only the percentage of disallowance which had been adopted from the assessment year 2004-05 and therefore, no adverse inference should be drawn on that account. The assessee submitted that

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

In the result the appeal of the assessee is partly allowed

forwarded to the ld. AO for his comments and in response, the ld. AO submitted that some of the vouchers produced by the assessee were self-made. Furthermore, it was only the percentage of disallowance which had been adopted from the assessment year 2004-05 and therefore, no adverse inference should be drawn on that account. The assessee submitted that

DHIRENDRA SINGH,MIRZAPUR vs. INCOME TAX OFFICER, WARD- 3(1), MIRZAPUR

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

Bench: Shri Subhash Malguria & Shri Nikhil Choudharyassessment Year: 2015-16 Dhirendra Singh V. Income Tax Officer Mangraha, Chunar Ward 3(1) Mirzapur Mirzapur Pan:Bipps5569C (Appellant) (Respondent) Appellant By: Shri Brij Bhushan Goenka, C.A. Respondent By: Shri A. K. Singh, Sr. D.R. Date Of Hearing: 02 01 2025 Date Of Pronouncement: 20 03 2025

loss account and copy of ITR. The Assessing Officer records that when asked to substantiate the issue involved, i.e., “increase in capital”, the ITA No.133/ALLD/2024 Page 3 of 11 A.R. of the assessee could offer no explanation in this regard. The Assessing Officer observed that the assessee had shown increase in capital account of Rs.1,15,69,573/- as compared

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

forward with such an explanation to wriggle out of the tax liability. The contentions of the assessee are rejected.The seized document is recovered from the assessee during search operations carried out by Revenue u/s 132(1) on 27.08.2009. The presumption u/s 132(4A) and 292C shall apply and contents of the documents viz. seized trial balance shall be presumed

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

forward with such an explanation to wriggle out of the tax liability. The contentions of the assessee are rejected.The seized document is recovered from the assessee during search operations carried out by Revenue u/s 132(1) on 27.08.2009. The presumption u/s 132(4A) and 292C shall apply and contents of the documents viz. seized trial balance shall be presumed

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

forward with such an explanation to wriggle out of the tax liability. The contentions of the assessee are rejected.The seized document is recovered from the assessee during search operations carried out by Revenue u/s 132(1) on 27.08.2009. The presumption u/s 132(4A) and 292C shall apply and contents of the documents viz. seized trial balance shall be presumed

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

forward with such an explanation to wriggle out of the tax liability. The contentions of the assessee are rejected.The seized document is recovered from the assessee during search operations carried out by Revenue u/s 132(1) on 27.08.2009. The presumption u/s 132(4A) and 292C shall apply and contents of the documents viz. seized trial balance shall be presumed

ACIT,, ALLAHABAD vs. KESARWANI ZARDA BHANDAR,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowance by Rs.73,16,513/- on account of bogus purchases even though the facts brought on records by the AO have been admitted by the CIT(A). 6. That the order of the Ld. CIT (A) being erroneous in law and on facts needs to be vacated and the order of the A.O. be restored.” 2. The facts

M/S KESARWANI ZARDA BHANDAR,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowance by Rs.73,16,513/- on account of bogus purchases even though the facts brought on records by the AO have been admitted by the CIT(A). 6. That the order of the Ld. CIT (A) being erroneous in law and on facts needs to be vacated and the order of the A.O. be restored.” 2. The facts

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowance or addition in computation of income. He submitted that as can be seen from the assessment order for assessment year 2012-13 that the reason has been given that assessee had deposited Rs.5,01,33,312/- but has not filed his ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 63 of 79 return

YOGI SATYAM,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowance or addition in computation of income. He submitted that as can be seen from the assessment order for assessment year 2012-13 that the reason has been given that assessee had deposited Rs.5,01,33,312/- but has not filed his ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 63 of 79 return

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowance or addition in computation of income. He submitted that as can be seen from the assessment order for assessment year 2012-13 that the reason has been given that assessee had deposited Rs.5,01,33,312/- but has not filed his ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 63 of 79 return

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowance or addition in computation of income. He submitted that as can be seen from the assessment order for assessment year 2012-13 that the reason has been given that assessee had deposited Rs.5,01,33,312/- but has not filed his ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 63 of 79 return

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowance or addition in computation of income. He submitted that as can be seen from the assessment order for assessment year 2012-13 that the reason has been given that assessee had deposited Rs.5,01,33,312/- but has not filed his ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 63 of 79 return

SANJANA,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowance or addition in computation of income. He submitted that as can be seen from the assessment order for assessment year 2012-13 that the reason has been given that assessee had deposited Rs.5,01,33,312/- but has not filed his ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 63 of 79 return

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowance or addition in computation of income. He submitted that as can be seen from the assessment order for assessment year 2012-13 that the reason has been given that assessee had deposited Rs.5,01,33,312/- but has not filed his ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 63 of 79 return

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowance or addition in computation of income. He submitted that as can be seen from the assessment order for assessment year 2012-13 that the reason has been given that assessee had deposited Rs.5,01,33,312/- but has not filed his ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 63 of 79 return