M/S BALAJI AGRICULTURAL INDUSTRIES (P) LTD.,ALLAHABAD vs. JT,CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

search and seizure u/s 132(1) therefore the proceedings initiated u/s 153A of the income tax act and the entire assessment made u/s 153A(b) are unjustified and illegal and the two lower authorities 5 ITA NO. 152/A/2013, 179/A/2013, 632/A/2014, 633/A/2014 & C.O. 16/A/2013 BALAJI AGRICULTURAL INDUSTRIES PRIVATE LIMITED failed in considering the issue in appropriate manner. 2. That

JCIT(OSD),, ALLAHABAD vs. M/S BALAJI AGRICULTURAL INDUSTRIES, (P) LTD., ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

search and seizure u/s 132(1) therefore the proceedings initiated u/s 153A of the income tax act and the entire assessment made u/s 153A(b) are unjustified and illegal and the two lower authorities 5 ITA NO. 152/A/2013, 179/A/2013, 632/A/2014, 633/A/2014 & C.O. 16/A/2013 BALAJI AGRICULTURAL INDUSTRIES PRIVATE LIMITED failed in considering the issue in appropriate manner. 2. That

M/S MEZA FILLING STATION ,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

In the result, Appeal i.e

Bench: Shri.Vijay Pal Rao

search and seizure action. 15. I have heard the ld. AR as well as ld. D.R. and carefully perused the relevant material on record. Alleged seized material has no relevance to the assessment for the year under consideration but once the books of account of the assessee are rejected for want of supporting vouchers and details then the income

M/S MEZA FILLING STATION ,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

In the result, Appeal i.e

Bench: Shri.Vijay Pal Rao

search and seizure action. 15. I have heard the ld. AR as well as ld. D.R. and carefully perused the relevant material on record. Alleged seized material has no relevance to the assessment for the year under consideration but once the books of account of the assessee are rejected for want of supporting vouchers and details then the income

M/S MEZA FILLING STATION ,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

In the result, Appeal i.e

Bench: Shri.Vijay Pal Rao

search and seizure action. 15. I have heard the ld. AR as well as ld. D.R. and carefully perused the relevant material on record. Alleged seized material has no relevance to the assessment for the year under consideration but once the books of account of the assessee are rejected for want of supporting vouchers and details then the income

M/S MEZA FILLING STATION ,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

In the result, Appeal i.e

Bench: Shri.Vijay Pal Rao

search and seizure action. 15. I have heard the ld. AR as well as ld. D.R. and carefully perused the relevant material on record. Alleged seized material has no relevance to the assessment for the year under consideration but once the books of account of the assessee are rejected for want of supporting vouchers and details then the income

M/S MEZA FILLING STATION ,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

In the result, Appeal i.e

Bench: Shri.Vijay Pal Rao

search and seizure action. 15. I have heard the ld. AR as well as ld. D.R. and carefully perused the relevant material on record. Alleged seized material has no relevance to the assessment for the year under consideration but once the books of account of the assessee are rejected for want of supporting vouchers and details then the income

M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

In the result, appeal filed by the assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

seizure operation. Regarding the first issue I find that the validity of search u/s 132 of the Act is not an appealable under Section 246A of the Act. The assessee has contended that the AO who passed the assessment order is the same person who conducted the search and therefore the principle of natural justice has been violated

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

In the result the appeal of the assessee is partly allowed

search seizure action, to support the claim of the expenses. The ld. AO also added a sum of Rs. 11,20,165/- out of the claim of expenses under the head ‘Commission on Sales’, on which the expenditure under this particular head was only shown at Rs.9,967/-. The balance, as reflected in the profit and loss account was considered

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

In the result the appeal of the assessee is partly allowed

search seizure action, to support the claim of the expenses. The ld. AO also added a sum of Rs. 11,20,165/- out of the claim of expenses under the head ‘Commission on Sales’, on which the expenditure under this particular head was only shown at Rs.9,967/-. The balance, as reflected in the profit and loss account was considered

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

In the result the appeal of the assessee is partly allowed

search seizure action, to support the claim of the expenses. The ld. AO also added a sum of Rs. 11,20,165/- out of the claim of expenses under the head ‘Commission on Sales’, on which the expenditure under this particular head was only shown at Rs.9,967/-. The balance, as reflected in the profit and loss account was considered

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

search and seizure operations conducted by Revenue , u/s 132(1) of the 1961 Act on 27.08.2009. Thus , we dismiss Grounds No. 1 and 2 raised by assessee in memo of appeal filed with the tribunal. We order accordingly. 4. The assessee has vide ground number 3 , 4 and 5 raised the contention on the merits of the issue which

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

disallow the expenditures on percentage basis as per whims and wishes of the lower authorities. 7. That in any view of the matter the assessee reserves his right to take any fresh ground of appeal before hearing of the appeal. 8. That in any view of the matter penal interests charged under different sections of the income

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

disallow the expenditures on percentage basis as per whims and wishes of the lower authorities. 7. That in any view of the matter the assessee reserves his right to take any fresh ground of appeal before hearing of the appeal. 8. That in any view of the matter penal interests charged under different sections of the income

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

disallow the expenditures on percentage basis as per whims and wishes of the lower authorities. 7. That in any view of the matter the assessee reserves his right to take any fresh ground of appeal before hearing of the appeal. 8. That in any view of the matter penal interests charged under different sections of the income

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

disallow the expenditures on percentage basis as per whims and wishes of the lower authorities. 7. That in any view of the matter the assessee reserves his right to take any fresh ground of appeal before hearing of the appeal. 8. That in any view of the matter penal interests charged under different sections of the income

ARPIT HOSPITAL PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

seizure materials and to thereafter give approval after due application of mind. The learned Counsel for the assessee submitted that the Addl. CIT gave approval to 110 cases in two days which included; 48 cases on 27/12/2019 and 62 cases on 28/12/2019. These cases included approvals given for assessment orders which are subject matters of the present batch of appeals

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. NAVJEEVAN PEDIATRICS PRIVATE LIMITED, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

seizure materials and to thereafter give approval after due application of mind. The learned Counsel for the assessee submitted that the Addl. CIT gave approval to 110 cases in two days which included; 48 cases on 27/12/2019 and 62 cases on 28/12/2019. These cases included approvals given for assessment orders which are subject matters of the present batch of appeals