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 2

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

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

In the result the appeal of the assessee is partly allowed

X – 9761. It was submitted that only the details of trucks given on hire had been submitted and not the details of all the vehicles owned by the assessee, which were being used for the purposes of business. The diesel expenses were on account of vehicles that were owned by assessee that were not given for hire and not attached

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

In the result the appeal of the assessee is partly allowed

X – 9761. It was submitted that only the details of trucks given on hire had been submitted and not the details of all the vehicles owned by the assessee, which were being used for the purposes of business. The diesel expenses were on account of vehicles that were owned by assessee that were not given for hire and not attached

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

In the result the appeal of the assessee is partly allowed

X – 9761. It was submitted that only the details of trucks given on hire had been submitted and not the details of all the vehicles owned by the assessee, which were being used for the purposes of business. The diesel expenses were on account of vehicles that were owned by assessee that were not given for hire and not attached

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 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

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