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

In the result the appeal of the assessee is partly allowed

3) at a total income of Rs.1,82,70,440/-. Penalty proceedings under section 271(1)(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

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

In the result the appeal of the assessee is partly allowed

3) at a total income of Rs.1,82,70,440/-. Penalty proceedings under section 271(1)(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

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

In the result the appeal of the assessee is partly allowed

3) at a total income of Rs.1,82,70,440/-. Penalty proceedings under section 271(1)(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

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

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3. BECAUSE after having observed as; "7.6 During the course of appellate proceedings, it is observed that the receipts are meant for Kriya Yog Ashram and the utilization of the said receipts are for the ashram and this being an on-going process and the appellant is merely a custodian of money of the ashram. With regard to cash withdrawal

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3. BECAUSE after having observed as; "7.6 During the course of appellate proceedings, it is observed that the receipts are meant for Kriya Yog Ashram and the utilization of the said receipts are for the ashram and this being an on-going process and the appellant is merely a custodian of money of the ashram. With regard to cash withdrawal

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3. BECAUSE after having observed as; "7.6 During the course of appellate proceedings, it is observed that the receipts are meant for Kriya Yog Ashram and the utilization of the said receipts are for the ashram and this being an on-going process and the appellant is merely a custodian of money of the ashram. With regard to cash withdrawal

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3. BECAUSE after having observed as; "7.6 During the course of appellate proceedings, it is observed that the receipts are meant for Kriya Yog Ashram and the utilization of the said receipts are for the ashram and this being an on-going process and the appellant is merely a custodian of money of the ashram. With regard to cash withdrawal

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3. BECAUSE after having observed as; "7.6 During the course of appellate proceedings, it is observed that the receipts are meant for Kriya Yog Ashram and the utilization of the said receipts are for the ashram and this being an on-going process and the appellant is merely a custodian of money of the ashram. With regard to cash withdrawal

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3. BECAUSE after having observed as; "7.6 During the course of appellate proceedings, it is observed that the receipts are meant for Kriya Yog Ashram and the utilization of the said receipts are for the ashram and this being an on-going process and the appellant is merely a custodian of money of the ashram. With regard to cash withdrawal

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3. BECAUSE after having observed as; "7.6 During the course of appellate proceedings, it is observed that the receipts are meant for Kriya Yog Ashram and the utilization of the said receipts are for the ashram and this being an on-going process and the appellant is merely a custodian of money of the ashram. With regard to cash withdrawal

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3. BECAUSE after having observed as; "7.6 During the course of appellate proceedings, it is observed that the receipts are meant for Kriya Yog Ashram and the utilization of the said receipts are for the ashram and this being an on-going process and the appellant is merely a custodian of money of the ashram. With regard to cash withdrawal

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3. BECAUSE after having observed as; "7.6 During the course of appellate proceedings, it is observed that the receipts are meant for Kriya Yog Ashram and the utilization of the said receipts are for the ashram and this being an on-going process and the appellant is merely a custodian of money of the ashram. With regard to cash withdrawal

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3. BECAUSE after having observed as; "7.6 During the course of appellate proceedings, it is observed that the receipts are meant for Kriya Yog Ashram and the utilization of the said receipts are for the ashram and this being an on-going process and the appellant is merely a custodian of money of the ashram. With regard to cash withdrawal

INCOME TAX OFFICER WARD-2(2), ALLAHABAD vs. MONAD INFRASOLUTION LIMITED, ALLAHABAD

In the result, the appeal of the revenue is allowed for statistical purpose and the Cross-objection of the assessee are dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2015-16 Income Tax Officer, V. Monad Infrasolution Limited, Ward-2(2), Allahabad C-80 Gtb Nagar Kareli, Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent) C.O. No. 01/Alld/2021 In Assessment Year: 2015-16 Monad Infrasolution Limited, V. Income Tax Officer, C-80 Gtb Nagar Kareli, Ward-2(2), Allahabad Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent)

disallowed. He has relied upon the impugned order of the CIT(A). 12. We have considered the rival submissions as well as relevant material on records. The Assessing Officer has recorded the facts of issuing the notices under Section 143(2), 142(1) and show cause notice for initiation of penalty under Section 271(i)(b) and when no response

ACIT CIRCLE-2, ALLAHABAD vs. M/S SHERWANI SUGAR SYNDICATE LTD., ALLAHABAD

In the result, appeal filed by the Revenue in ITA No

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year: 1997-98 The Assistant Commissioner Of V. M/S Shervani Sugar Syndicate Income-Tax, Circle-2, Ltd., Allahabad, U.P. 28, South Road , Allahabad,U.P. Pan/Gir: 19-653-Cv-3480 New Pan: Not Available (Appellant) (Respondent)

3) of the 1961 Act. 8 Assessment Year: 1997-98 Shervani Sugar Syndicate Limited 4.2 The assessee being aggrieved by the aforesaid disallowance of Rs. 92,00,536/- made by the AO filed first appeal with Ld. CIT (A) , and submitted that the State advised price of cane for the private sector factories in the UP for the cane year

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

70 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 71 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 72 (J.1.1.1) SLPs filed by Revenue against aforesaid order of Hon'ble Orissa High Court in the case of ACIT vs. Serajjuddin & Co. 150 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years