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

In the result the appeal of the assessee is partly allowed

block assessment in the case of search initiated against the assessee would not apply, as the special procedure for assessment in search cases contained in Chapter XIVB stood abolished and the new provision of section 153A provided for only a single assessment, of the period comprising of previous years, relating to six assessment years preceding the year in which

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

In the result the appeal of the assessee is partly allowed

block assessment in the case of search initiated against the assessee would not apply, as the special procedure for assessment in search cases contained in Chapter XIVB stood abolished and the new provision of section 153A provided for only a single assessment, of the period comprising of previous years, relating to six assessment years preceding the year in which

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

In the result the appeal of the assessee is partly allowed

block assessment in the case of search initiated against the assessee would not apply, as the special procedure for assessment in search cases contained in Chapter XIVB stood abolished and the new provision of section 153A provided for only a single assessment, of the period comprising of previous years, relating to six assessment years preceding the year in which

ACIT,ALLAHABAD vs. M/S SUNSINE INFRASTATE PVT TTD, ALLAHABAD

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

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12 The Assistant Commissioner Of Sunshine Infraestate Income-Tax, Central Circle, V. Private Limited Allahabad, U.P. 17, Industrial Area, Naini, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent) C.O.No. 22/Alld/2017 (Arising Out Of Ita No.103/Alld/2017) Assessment Year: 2011-12 Sunshine Infraestate Private Limited The Assistant 17, Industrial Area, Naini, V. Commissioner Of Allahabad, U.P. Income-Tax, Central Circle, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent)

68 of the 1961 Act. The ld. CIT-DR submitted that no evidences 13 P a g e | 14 ITA No. 103/Alld/2017 and C.O.No. 22/Alld/2017 (arising out of ITA No. 103/Alld/2017) Assessment Year 2011-12 Sunshine Infraestate Private Limited,Allahabad were brought on record by the assessee before ld. AO/Ld. CIT(A) and even before the tribunal. It was submitted

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

assessing officer also observed that it was clear that some weight loss is there in form of whole leaf tobacco and masala during the process of manufacturing. In this way a claim of loss/wastage/evaporation has been duly accepted by the department so the issue of loss/evaporation/wastage has finally concluded. I.T.A. No.379/Alld/2013, A.Y. 2010-11 47 I.T.A. No.12/Alld/2014

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

assessing officer also observed that it was clear that some weight loss is there in form of whole leaf tobacco and masala during the process of manufacturing. In this way a claim of loss/wastage/evaporation has been duly accepted by the department so the issue of loss/evaporation/wastage has finally concluded. I.T.A. No.379/Alld/2013, A.Y. 2010-11 47 I.T.A. No.12/Alld/2014

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

assessments under section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

assessments under section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

assessments under section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

assessments under section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment

M/S KESARWANI MARKETING(P).LTD.,ALLAHABAD vs. JT. CIT(OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

block assessment made determining the income at Rs. 80,85,940.00 as against returns income of Rs. 18,19,136.00 is illegal, arbitrary and against the provision of the Income Tax Act. 3. That in any view of the matter while passing the order of the learned Commissioner of Income Tax (Appeal) totally failed to consider the facts

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT.CIT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

block assessment made determining the income at Rs. 80,85,940.00 as against returns income of Rs. 18,19,136.00 is illegal, arbitrary and against the provision of the Income Tax Act. 3. That in any view of the matter while passing the order of the learned Commissioner of Income Tax (Appeal) totally failed to consider the facts

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT. C.IT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

block assessment made determining the income at Rs. 80,85,940.00 as against returns income of Rs. 18,19,136.00 is illegal, arbitrary and against the provision of the Income Tax Act. 3. That in any view of the matter while passing the order of the learned Commissioner of Income Tax (Appeal) totally failed to consider the facts

M/S KESARWANI <ARKETING (P) LTD,,ALLAHABAD vs. JT.CIT (OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

block assessment made determining the income at Rs. 80,85,940.00 as against returns income of Rs. 18,19,136.00 is illegal, arbitrary and against the provision of the Income Tax Act. 3. That in any view of the matter while passing the order of the learned Commissioner of Income Tax (Appeal) totally failed to consider the facts

RAMJI VAISH,ALLAHABAD vs. DCIT(CC), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

assessment proceedings. 5. On the facts and circumstances of the case and in law, the CIT(A) erred concluding that the payments in excess of Rs 20,000 in violation 40A(3) were covered by exception within Rule 6CC(j) could not be said to be established in view of the ratio of decisions in case of Natesan Krishnamurty

SUBHASH STONE PRODUCT (P) LTD.,SONEBHADRA vs. ASSTT. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

assessment proceedings. 5. On the facts and circumstances of the case and in law, the CIT(A) erred concluding that the payments in excess of Rs 20,000 in violation 40A(3) were covered by exception within Rule 6CC(j) could not be said to be established in view of the ratio of decisions in case of Natesan Krishnamurty

RAMJI VAISH,ALLAHABAD vs. DCIT(C.C.), ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

assessment proceedings. 5. On the facts and circumstances of the case and in law, the CIT(A) erred concluding that the payments in excess of Rs 20,000 in violation 40A(3) were covered by exception within Rule 6CC(j) could not be said to be established in view of the ratio of decisions in case of Natesan Krishnamurty

M/S JAI MAA SHARDA SERVICE STATION,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

assessment proceedings. 5. On the facts and circumstances of the case and in law, the CIT(A) erred concluding that the payments in excess of Rs 20,000 in violation 40A(3) were covered by exception within Rule 6CC(j) could not be said to be established in view of the ratio of decisions in case of Natesan Krishnamurty