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

In the result the appeal of the assessee is partly allowed

sections 147/148 of the Act and those powers are saved.” Therefore, in view of the decision of the Hon’ble Supreme Court in the aforesaid case, the ground no. 1 is accordingly allowed and would govern our appreciation of the individual additions made in the course of assessment. 11. Ground no.2 relates to addition

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

In the result the appeal of the assessee is partly allowed

sections 147/148 of the Act and those powers are saved.” Therefore, in view of the decision of the Hon’ble Supreme Court in the aforesaid case, the ground no. 1 is accordingly allowed and would govern our appreciation of the individual additions made in the course of assessment. 11. Ground no.2 relates to addition

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

In the result the appeal of the assessee is partly allowed

sections 147/148 of the Act and those powers are saved.” Therefore, in view of the decision of the Hon’ble Supreme Court in the aforesaid case, the ground no. 1 is accordingly allowed and would govern our appreciation of the individual additions made in the course of assessment. 11. Ground no.2 relates to addition

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

section 40(b) (iv) of the Income Tax Act, 1961 or any other applicable provision as may be enforced in the income tax assessment of the partnership firm in the relevant accounting period shall be payable to the partners on the amount outstanding to the credit of the account of the partners. Such interest shall be calculated and credited

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

In the result, appeal in ITA No

section 145(3). The Revenue is aggrieved that the ld. CIT(A) had failed to consider the disallowance that was made by the Revenue, after considering the seized material found during the course of search, while the assessee holds that the ld. CIT(A) ought not to have sustained an addition of Rs.100000/-, after he himself had held that

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

In the result, appeal in ITA No

section 145(3). The Revenue is aggrieved that the ld. CIT(A) had failed to consider the disallowance that was made by the Revenue, after considering the seized material found during the course of search, while the assessee holds that the ld. CIT(A) ought not to have sustained an addition of Rs.100000/-, after he himself had held that

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

In the result, both appeals i

92,401/- and as a result, the ld. AO had incorrectly deducted the amount of contract receipts from this figure to arrive at a concealment of Rs.1,99,86,669/-. 3.1 Thus, the ld. AO had come to a wrong conclusion, without verifying the trading and profit and loss account of the assessee which showed that the actual receipt

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

In the result, both appeals i

92,401/- and as a result, the ld. AO had incorrectly deducted the amount of contract receipts from this figure to arrive at a concealment of Rs.1,99,86,669/-. 3.1 Thus, the ld. AO had come to a wrong conclusion, without verifying the trading and profit and loss account of the assessee which showed that the actual receipt

DHIRENDRA SINGH,MIRZAPUR vs. INCOME TAX OFFICER, WARD- 3(1), MIRZAPUR

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

Bench: Shri Subhash Malguria & Shri Nikhil Choudharyassessment Year: 2015-16 Dhirendra Singh V. Income Tax Officer Mangraha, Chunar Ward 3(1) Mirzapur Mirzapur Pan:Bipps5569C (Appellant) (Respondent) Appellant By: Shri Brij Bhushan Goenka, C.A. Respondent By: Shri A. K. Singh, Sr. D.R. Date Of Hearing: 02 01 2025 Date Of Pronouncement: 20 03 2025

section 143(2) of the Act was not a curable defect. Without prejudice to this legal ground, the Ld. A.R. argued that the ld. CIT(A) had erred in adding back the opening capital, without noticing that there was no scope for the assessee to show the opening capital in any previous return, as the annual income previous to this

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

92 Revenue’s paper book in I.T.A. No.337/All/2018 94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee

ARPIT HOSPITAL PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

92 Revenue’s paper book in I.T.A. No.337/All/2018 94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

92 Revenue’s paper book in I.T.A. No.337/All/2018 94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

92 Revenue’s paper book in I.T.A. No.337/All/2018 94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

92 Revenue’s paper book in I.T.A. No.337/All/2018 94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

92 Revenue’s paper book in I.T.A. No.337/All/2018 94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

92 Revenue’s paper book in I.T.A. No.337/All/2018 94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee

MINTO DEVELOPERS PVT. LTD.,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

92 Revenue’s paper book in I.T.A. No.337/All/2018 94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

92 Revenue’s paper book in I.T.A. No.337/All/2018 94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

92 Revenue’s paper book in I.T.A. No.337/All/2018 94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee