ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

23,50,36,145/- Assessed Income 24,99,43,047/- and in subjecting the same to taxation. 2. BECAUSE the learned CIT(A) erred in law and on facts in sustaining the denial of exemption under section 11 read with section 12 of the Act for the reason that the same is hit by first proviso to section

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.

10. Because the order appealed against is contrary to facts, law and principles of natural justice.” 2. Subsequently the Assessee filed four additional grounds of appeal. It was submitted that the same had inadvertently been missed out but were relevant and went to the root of the matter therefore they may kindly be admitted. After due consideration of the additional

JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

23 At the time of hearing before us, learned Representatives of both sides submitted that the pleadings made by the Departmental Representatives in the case of Minto Developers Pvt. Ltd. (supra) and also the paper books and other documents filed in the case of Minto Developers Pvt. Ltd. may also be considered for the present appeals before us. (B) Learned

JYOTI MEDISERVICES PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD, ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

23 At the time of hearing before us, learned Representatives of both sides submitted that the pleadings made by the Departmental Representatives in the case of Minto Developers Pvt. Ltd. (supra) and also the paper books and other documents filed in the case of Minto Developers Pvt. Ltd. may also be considered for the present appeals before us. (B) Learned

JYOTI MEDISERVICES PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

23 At the time of hearing before us, learned Representatives of both sides submitted that the pleadings made by the Departmental Representatives in the case of Minto Developers Pvt. Ltd. (supra) and also the paper books and other documents filed in the case of Minto Developers Pvt. Ltd. may also be considered for the present appeals before us. (B) Learned

ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

23 At the time of hearing before us, learned Representatives of both sides submitted that the pleadings made by the Departmental Representatives in the case of Minto Developers Pvt. Ltd. (supra) and also the paper books and other documents filed in the case of Minto Developers Pvt. Ltd. may also be considered for the present appeals before us. (B) Learned

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

23,157 4,33,909 Insurance 9,864 14,756 Salary 6,95,843 7,97,059 Sales Promotion 10,400 2,70,110 Scheme 82,000 1,10,882 Telephone 47,662 54,072 Travelling and 6,99,348 8,20,580 conveyance(sales) Total 30,05,642 45,39,296 The AO observed from the above chart that

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

23,157 4,33,909 Insurance 9,864 14,756 Salary 6,95,843 7,97,059 Sales Promotion 10,400 2,70,110 Scheme 82,000 1,10,882 Telephone 47,662 54,072 Travelling and 6,99,348 8,20,580 conveyance(sales) Total 30,05,642 45,39,296 The AO observed from the above chart that

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

23,157 4,33,909 Insurance 9,864 14,756 Salary 6,95,843 7,97,059 Sales Promotion 10,400 2,70,110 Scheme 82,000 1,10,882 Telephone 47,662 54,072 Travelling and 6,99,348 8,20,580 conveyance(sales) Total 30,05,642 45,39,296 The AO observed from the above chart that

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

23,157 4,33,909 Insurance 9,864 14,756 Salary 6,95,843 7,97,059 Sales Promotion 10,400 2,70,110 Scheme 82,000 1,10,882 Telephone 47,662 54,072 Travelling and 6,99,348 8,20,580 conveyance(sales) Total 30,05,642 45,39,296 The AO observed from the above chart that

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

In the result the appeal of the assessee is partly allowed

c) were initiated. During the course of assessment, the following additions were made by the ld. AO. i. On account of suppressed sale – Rs. 16,68,561/-. ii. On account of inflated expenses on the basis of print outs of CPU marked as KZ-1 – Rs. 20,76,268/-. iii. On account of repair and maintenance - Rs.10

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

In the result the appeal of the assessee is partly allowed

c) were initiated. During the course of assessment, the following additions were made by the ld. AO. i. On account of suppressed sale – Rs. 16,68,561/-. ii. On account of inflated expenses on the basis of print outs of CPU marked as KZ-1 – Rs. 20,76,268/-. iii. On account of repair and maintenance - Rs.10

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

In the result the appeal of the assessee is partly allowed

c) were initiated. During the course of assessment, the following additions were made by the ld. AO. i. On account of suppressed sale – Rs. 16,68,561/-. ii. On account of inflated expenses on the basis of print outs of CPU marked as KZ-1 – Rs. 20,76,268/-. iii. On account of repair and maintenance - Rs.10

MADHU DUBEY,ALLAHABAD vs. DC/AC-1(1),ALLAHABAD, MG MARG ALLAHABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2014-15 Madhu Dubey V. Dc/Ac-1(1) 657A/1, Jamuna Nagar, Chak Mg Marg, Allahabad- Raghunath, Naini-211008. 211001. Pan:Asipd8489J (Appellant) (Respondent) Appellant By: Shri Naman Agrawal, C.A. Respondent By: Shri A. K. Singh, Sr. Dr Date Of Hearing: 09 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

disallowed in want of supporting voucher of expenses and added to the income of the assessee [Addition of Rs 6,23,742/] 62 Section 68 of the Income Tax Act (ITA) 1964 refers to the treatment of unexplained cash credits. This section places the onus of proof on the taxpayer who has received any Sum of money or property

SAVLA AGENCIES,ALLAHABAD vs. JCIT, RANGE-I, , ALLAHABAD

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

Bench: Shri.Vijay Pal Raoassessment Year: 2011-12 Savla Agencies, V. Joint Commissioner Of Income Tax, 26, M.G. Marg, Civil Lines, Range-I, Allahabad Allahabad-211001 Pan-Aawfs0816J (Appellant) (Respondent) Appellant By: Mr. Tanmay Sadh, Adv Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 05.01.2023 Date Of Pronouncement: 06.01.2023 O R D E R

23,53,830/-. The case was selected for scrutiny through CASS. During the scrutiny assessment, the AO raised queries about the payment of interest on capital account of the partners. The Assessing Officer has recorded the facts regarding the number of partners and profit sharing ratio in para no. 3 of the assessment order as under:- “3. After perusal

RAMJI VAISH,ALLAHABAD vs. DCIT, (CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

C) r.w.s. 153A & 143(3) / 143(3) r.w.s. 153(B)(1). 2. The facts of the case are that a search and seizure operation under section 132(1) of the Income Tax Act, 1961 was conducted in respect of all these assessees on 3.02.2011. Thereafter, assessment proceedings were taken up under section 153A r.w.s. 143(3) for the period starting

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

C) r.w.s. 153A & 143(3) / 143(3) r.w.s. 153(B)(1). 2. The facts of the case are that a search and seizure operation under section 132(1) of the Income Tax Act, 1961 was conducted in respect of all these assessees on 3.02.2011. Thereafter, assessment proceedings were taken up under section 153A r.w.s. 143(3) for the period starting

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

C) r.w.s. 153A & 143(3) / 143(3) r.w.s. 153(B)(1). 2. The facts of the case are that a search and seizure operation under section 132(1) of the Income Tax Act, 1961 was conducted in respect of all these assessees on 3.02.2011. Thereafter, assessment proceedings were taken up under section 153A r.w.s. 143(3) for the period starting