MADHU DUBEY,ALLAHABAD vs. DC/AC-1(1),ALLAHABAD, MG MARG ALLAHABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2014-15 Madhu Dubey V. Dc/Ac-1(1) 657A/1, Jamuna Nagar, Chak Mg Marg, Allahabad- Raghunath, Naini-211008. 211001. Pan:Asipd8489J (Appellant) (Respondent) Appellant By: Shri Naman Agrawal, C.A. Respondent By: Shri A. K. Singh, Sr. Dr Date Of Hearing: 09 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

x evasion and ensure that taxpayers can account for all their income end transactions transparently. 6.3 in this case, provisions of Section 68 of IT Act, 1961 are clearly attracted, t would be relevant to illustrate the provisions of section 68 of the Income Tax Act 1961 which are reproduced here as under: - where any sum Is found

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

x 57,800= 1,02,40,657/- 55% of the same 56,32,361/- Assessment Year: 2012-2013 Mr. Neeraj Agrwal, Mirzapur, U.P. Addition of Rs. 56,32,361/- Penalty proceedings u/s 271(1)(c) is being initiated separately for concealment of income. (ii) Regarding Gold Jewellery: Plain reading of the submission of the assessee on this issue, as quoted

DCIT CIRCLE-3, MIRZAPUR vs. SHRI NEERAJ AGRAWAL, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

x 57,800= 1,02,40,657/- 55% of the same 56,32,361/- Assessment Year: 2012-2013 Mr. Neeraj Agrwal, Mirzapur, U.P. Addition of Rs. 56,32,361/- Penalty proceedings u/s 271(1)(c) is being initiated separately for concealment of income. (ii) Regarding Gold Jewellery: Plain reading of the submission of the assessee on this issue, as quoted

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

In the result the appeal of the assessee is partly allowed

56(Kar), to hold that the introduction of provisions of section 153A was to avoid litigation proliferating on the issue of, “undisclosed income” and if the same controversy was raised under the new provisions, the avowed purpose of bringing the new provisions would be forfeited. Thus, relying on the said judgment, he held that

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

In the result the appeal of the assessee is partly allowed

56(Kar), to hold that the introduction of provisions of section 153A was to avoid litigation proliferating on the issue of, “undisclosed income” and if the same controversy was raised under the new provisions, the avowed purpose of bringing the new provisions would be forfeited. Thus, relying on the said judgment, he held that

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

In the result the appeal of the assessee is partly allowed

56(Kar), to hold that the introduction of provisions of section 153A was to avoid litigation proliferating on the issue of, “undisclosed income” and if the same controversy was raised under the new provisions, the avowed purpose of bringing the new provisions would be forfeited. Thus, relying on the said judgment, he held that

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

section 145(3) of the act and once the said provision for rejection of account was not invoked then the addition made is unwarranted because for rejection of account invoking of provision of section 145(3) is a mandatory requirement. In this regard there are various decisions in support of the assessee including the decision of apex court

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

section 145(3) of the act and once the said provision for rejection of account was not invoked then the addition made is unwarranted because for rejection of account invoking of provision of section 145(3) is a mandatory requirement. In this regard there are various decisions in support of the assessee including the decision of apex court