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

31,111/-, to taxation. 3. BECAUSE the CIT(A) erred both on facts and in law in distinguishing the following series of judgments which fully cover the issue of eligibility of exemption under section 11 and non applicability of provision to section 2(15):- a) judgment and order dated 10.11.2006, the objects for attainment of which the appellant/Authority had come

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

31,111/-, to taxation. 3. BECAUSE the CIT(A) erred both on facts and in law in distinguishing the following series of judgments which fully cover the issue of eligibility of exemption under section 11 and non applicability of provision to section 2(15):- a) judgment and order dated 10.11.2006, the objects for attainment of which the appellant/Authority had come

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

31,111/-, to taxation. 3. BECAUSE the CIT(A) erred both on facts and in law in distinguishing the following series of judgments which fully cover the issue of eligibility of exemption under section 11 and non applicability of provision to section 2(15):- a) judgment and order dated 10.11.2006, the objects for attainment of which the appellant/Authority had come

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

10% of these expenses, which was reduced by ld. CIT(A) to 5% of these expenses . It was submitted that no disallowance of expenses is warranted on estimation basis , and no specific defects were pointed out by both AO as well ld. CIT(A). It was submitted that complete details were filed by assessee before

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

10% of these expenses, which was reduced by ld. CIT(A) to 5% of these expenses . It was submitted that no disallowance of expenses is warranted on estimation basis , and no specific defects were pointed out by both AO as well ld. CIT(A). It was submitted that complete details were filed by assessee before

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

10% of these expenses, which was reduced by ld. CIT(A) to 5% of these expenses . It was submitted that no disallowance of expenses is warranted on estimation basis , and no specific defects were pointed out by both AO as well ld. CIT(A). It was submitted that complete details were filed by assessee before

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

10% of these expenses, which was reduced by ld. CIT(A) to 5% of these expenses . It was submitted that no disallowance of expenses is warranted on estimation basis , and no specific defects were pointed out by both AO as well ld. CIT(A). It was submitted that complete details were filed by assessee before

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

In the result the appeal of the assessee is partly allowed

31, 2003, the earlier provisions of block assessment in the case of search initiated against the assessee would not apply, as the special procedure for assessment in search cases contained in Chapter XIVB stood abolished and the new provision of section 153A provided for only a single assessment, of the period comprising of previous years, relating to six assessment years

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

In the result the appeal of the assessee is partly allowed

31, 2003, the earlier provisions of block assessment in the case of search initiated against the assessee would not apply, as the special procedure for assessment in search cases contained in Chapter XIVB stood abolished and the new provision of section 153A provided for only a single assessment, of the period comprising of previous years, relating to six assessment years

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

In the result the appeal of the assessee is partly allowed

31, 2003, the earlier provisions of block assessment in the case of search initiated against the assessee would not apply, as the special procedure for assessment in search cases contained in Chapter XIVB stood abolished and the new provision of section 153A provided for only a single assessment, of the period comprising of previous years, relating to six assessment years

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

31 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 32 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 33 (B.2.1) We have heard both sides. We have perused materials on record. The aforesaid order dated 30/09/2025 in the case of Minto Developers Pvt. Ltd. (supra) was delivered by us after detailed discussion

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

31 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 32 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 33 (B.2.1) We have heard both sides. We have perused materials on record. The aforesaid order dated 30/09/2025 in the case of Minto Developers Pvt. Ltd. (supra) was delivered by us after detailed discussion

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

31 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 32 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 33 (B.2.1) We have heard both sides. We have perused materials on record. The aforesaid order dated 30/09/2025 in the case of Minto Developers Pvt. Ltd. (supra) was delivered by us after detailed discussion

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

31 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 32 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 33 (B.2.1) We have heard both sides. We have perused materials on record. The aforesaid order dated 30/09/2025 in the case of Minto Developers Pvt. Ltd. (supra) was delivered by us after detailed discussion

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

31-03-2011. Deducting the said sums from the credit entries, balances in partners' capital a/c at the end of the year comes as under:- a) Chandra Kant Savla Rs. 17,28,364/- Cr b) Sangeeta Savla Rs. 34,92,002/- Cr c) Tarun Savla Rs. 15,54,351/- Cr d) Devaang Savla Rs. 2,87,073/- Cr Interest

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

In the result, appeal in ITA No

10. On the other hand, Shri. Praveen Godbole, C.A. (hereinafter referred to as the ‘ld. AR’) appeared on behalf of the assessee and argued the case. It was submitted that the order of the ld. CIT(A) was well reasoned order after considering all the facts of the case. The ld. AO had not disclosed the source of the sales

ACIT,, ALLAHABAD vs. M/S KESARWANI & CO., ALLAHABAD

In the result, appeal in ITA No

10. On the other hand, Shri. Praveen Godbole, C.A. (hereinafter referred to as the ‘ld. AR’) appeared on behalf of the assessee and argued the case. It was submitted that the order of the ld. CIT(A) was well reasoned order after considering all the facts of the case. The ld. AO had not disclosed the source of the sales

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.10,50,000/-, which came to Rs.52,500/- and the same was added to the income of the assessee. In this year, the AO noticed that there were excess of receipts over payments to the tune of Rs.10,84,200/-, which was treated as income