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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

1 pees. 8GB” . He also drew our attention to the report of an expert (included in the paper book, filed by the assessee) in which it has been mentioned that there were approximately 40,434 seized documents, 7 CPUs, 26 HDDs and one laptop seized during the search u/s 132 of the Act. The expert has opined that the storage

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

1 pees. 8GB” . He also drew our attention to the report of an expert (included in the paper book, filed by the assessee) in which it has been mentioned that there were approximately 40,434 seized documents, 7 CPUs, 26 HDDs and one laptop seized during the search u/s 132 of the Act. The expert has opined that the storage

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

In the result the appeal of the assessee is partly allowed

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

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

In the result the appeal of the assessee is partly allowed

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

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

In the result the appeal of the assessee is partly allowed

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

56 of 79 under similar circumstances addition of entire deposits in the appellants bank account having been made by the ld. Assessing Officer by invoking section 69A of the Act has been deleted by observing as under; "The appellant has brought on record complete evidence to establish claims that the deposits in different bank accounts were connected with his Trust

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

56 of 79 under similar circumstances addition of entire deposits in the appellants bank account having been made by the ld. Assessing Officer by invoking section 69A of the Act has been deleted by observing as under; "The appellant has brought on record complete evidence to establish claims that the deposits in different bank accounts were connected with his Trust

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

56 of 79 under similar circumstances addition of entire deposits in the appellants bank account having been made by the ld. Assessing Officer by invoking section 69A of the Act has been deleted by observing as under; "The appellant has brought on record complete evidence to establish claims that the deposits in different bank accounts were connected with his Trust

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

56 of 79 under similar circumstances addition of entire deposits in the appellants bank account having been made by the ld. Assessing Officer by invoking section 69A of the Act has been deleted by observing as under; "The appellant has brought on record complete evidence to establish claims that the deposits in different bank accounts were connected with his Trust

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

56 of 79 under similar circumstances addition of entire deposits in the appellants bank account having been made by the ld. Assessing Officer by invoking section 69A of the Act has been deleted by observing as under; "The appellant has brought on record complete evidence to establish claims that the deposits in different bank accounts were connected with his Trust

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

56 of 79 under similar circumstances addition of entire deposits in the appellants bank account having been made by the ld. Assessing Officer by invoking section 69A of the Act has been deleted by observing as under; "The appellant has brought on record complete evidence to establish claims that the deposits in different bank accounts were connected with his Trust

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

56 of 79 under similar circumstances addition of entire deposits in the appellants bank account having been made by the ld. Assessing Officer by invoking section 69A of the Act has been deleted by observing as under; "The appellant has brought on record complete evidence to establish claims that the deposits in different bank accounts were connected with his Trust

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

56 of 79 under similar circumstances addition of entire deposits in the appellants bank account having been made by the ld. Assessing Officer by invoking section 69A of the Act has been deleted by observing as under; "The appellant has brought on record complete evidence to establish claims that the deposits in different bank accounts were connected with his Trust

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

56 of 79 under similar circumstances addition of entire deposits in the appellants bank account having been made by the ld. Assessing Officer by invoking section 69A of the Act has been deleted by observing as under; "The appellant has brought on record complete evidence to establish claims that the deposits in different bank accounts were connected with his Trust

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

56 of 79 under similar circumstances addition of entire deposits in the appellants bank account having been made by the ld. Assessing Officer by invoking section 69A of the Act has been deleted by observing as under; "The appellant has brought on record complete evidence to establish claims that the deposits in different bank accounts were connected with his Trust