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

50,36,145/- under the various funds & grants received which had not been routed through the Income and Expenditure Account and could not have been added to the surplus as per Income and Expenditure Account as the appellant did not have any right, title or interest of its own in the said sum and the same had not accrued

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

In the result the appeal of the assessee is partly allowed

3 pertains to denial of liability to be assessed under section 153A on the basis of material other than incriminating material discovered during the search. In view of our reasoning adopted in ITA No. 392/Alld/2014 for the AY 2009- 10, this ground of appeal is allowed. 46. Ground Nos. 5 to 8 pertain to disallowance made on account of difference

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

In the result the appeal of the assessee is partly allowed

3 pertains to denial of liability to be assessed under section 153A on the basis of material other than incriminating material discovered during the search. In view of our reasoning adopted in ITA No. 392/Alld/2014 for the AY 2009- 10, this ground of appeal is allowed. 46. Ground Nos. 5 to 8 pertain to disallowance made on account of difference

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

In the result the appeal of the assessee is partly allowed

3 pertains to denial of liability to be assessed under section 153A on the basis of material other than incriminating material discovered during the search. In view of our reasoning adopted in ITA No. 392/Alld/2014 for the AY 2009- 10, this ground of appeal is allowed. 46. Ground Nos. 5 to 8 pertain to disallowance made on account of difference

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

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on adhoc basis by the authorities below, the addition of Rs.1,36,250/- sustained by the CIT(A) is wholly erroneous and unjustified when the activities of Kriya Yog Ashram are not in dispute

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on adhoc basis by the authorities below, the addition of Rs.1,36,250/- sustained by the CIT(A) is wholly erroneous and unjustified when the activities of Kriya Yog Ashram are not in dispute

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on adhoc basis by the authorities below, the addition of Rs.1,36,250/- sustained by the CIT(A) is wholly erroneous and unjustified when the activities of Kriya Yog Ashram are not in dispute

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on adhoc basis by the authorities below, the addition of Rs.1,36,250/- sustained by the CIT(A) is wholly erroneous and unjustified when the activities of Kriya Yog Ashram are not in dispute

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on adhoc basis by the authorities below, the addition of Rs.1,36,250/- sustained by the CIT(A) is wholly erroneous and unjustified when the activities of Kriya Yog Ashram are not in dispute

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on adhoc basis by the authorities below, the addition of Rs.1,36,250/- sustained by the CIT(A) is wholly erroneous and unjustified when the activities of Kriya Yog Ashram are not in dispute

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on adhoc basis by the authorities below, the addition of Rs.1,36,250/- sustained by the CIT(A) is wholly erroneous and unjustified when the activities of Kriya Yog Ashram are not in dispute

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on adhoc basis by the authorities below, the addition of Rs.1,36,250/- sustained by the CIT(A) is wholly erroneous and unjustified when the activities of Kriya Yog Ashram are not in dispute

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on adhoc basis by the authorities below, the addition of Rs.1,36,250/- sustained by the CIT(A) is wholly erroneous and unjustified when the activities of Kriya Yog Ashram are not in dispute

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3) read with section 147 of the Act. 11. BECAUSE after having verified all payments made by the appellant, there remains no scope of disallowance on adhoc basis by the authorities below, the addition of Rs.1,36,250/- sustained by the CIT(A) is wholly erroneous and unjustified when the activities of Kriya Yog Ashram are not in dispute

M/S DEORA ELECTRIC WORKS,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD

In the result, both appeals i

50,237/- and Rs.3,45,911/- shown in the ledger account as sales, because it A.Y.2009-10 M/s Deora Electric Works could not be presumed that the payment for supply of a 30 KV generator set could be made in parts. Therefore, he held that the explanation of the assessee was not acceptable and accordingly he added back the difference

DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD vs. M/S DEORA ELECTRIC WORKS, ALLAHABAD

In the result, both appeals i

50,237/- and Rs.3,45,911/- shown in the ledger account as sales, because it A.Y.2009-10 M/s Deora Electric Works could not be presumed that the payment for supply of a 30 KV generator set could be made in parts. Therefore, he held that the explanation of the assessee was not acceptable and accordingly he added back the difference