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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

68 of the Income Tax Act, 1961 while not providing opportunity to the Assessing Officer on the additional evidences filed during appellate proceedings. 11. The appellant craves right to add, alter or amend any grounds of appeal that may be taken at the time of hearing.” 3. The brief facts of the case are that the assessee is engaged

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

68 of the Income Tax Act, 1961 while not providing opportunity to the Assessing Officer on the additional evidences filed during appellate proceedings. 11. The appellant craves right to add, alter or amend any grounds of appeal that may be taken at the time of hearing.” 3. The brief facts of the case are that the assessee is engaged

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

68 of the Act of Rs.72,09,500/- made by the Assessing Officer for credit balances / unsecured loan from various parties. I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 4 6. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

68 of the Act of Rs.72,09,500/- made by the Assessing Officer for credit balances / unsecured loan from various parties. I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 4 6. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

68 of the Act of Rs.72,09,500/- made by the Assessing Officer for credit balances / unsecured loan from various parties. I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 4 6. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

68 of the Act of Rs.72,09,500/- made by the Assessing Officer for credit balances / unsecured loan from various parties. I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 4 6. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been

DINESH KUMAR SINGH,MIRZAPUR vs. PR. COMMISSIONER OF INCOME TAX, ALLAHABAD

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

65,89,079.00 33,37,050.00 9.1 3,70,432.00 1.0 2016-17 4,19,97,858.00 38,72,410.00 9.2 5,55,640.00 1.3 The assessee also submitted that the assessee Liquor business is licensed , and the base of his business(Liquor) is license. The assessee also claimed that his GP and NP is better than preceding years

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

68 of the Income Tax Act is highly unjustified in the facts and circumstances of the case as the appellant discharged the burden as required and action of the assessing officer and his observations in the course as confirmed by the Commissioner of Income Tax (Appeals) are not correct in the facts and circumstances of the case. 5. That

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

68 of the Income Tax Act is highly unjustified in the facts and circumstances of the case as the appellant discharged the burden as required and action of the assessing officer and his observations in the course as confirmed by the Commissioner of Income Tax (Appeals) are not correct in the facts and circumstances of the case. 5. That

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

68 of the Income Tax Act is highly unjustified in the facts and circumstances of the case as the appellant discharged the burden as required and action of the assessing officer and his observations in the course as confirmed by the Commissioner of Income Tax (Appeals) are not correct in the facts and circumstances of the case. 5. That

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

68 of the Income Tax Act is highly unjustified in the facts and circumstances of the case as the appellant discharged the burden as required and action of the assessing officer and his observations in the course as confirmed by the Commissioner of Income Tax (Appeals) are not correct in the facts and circumstances of the case. 5. That

SWATANTRA MISHRA,GEORGE TOWN, ALLAHABAD vs. ITO, WARD 1(5), ALLAHABAD

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

Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2011-12 Smt. Swatantra Mishra, Income Tax Officer, F-6 Tulsiani Enclave, Lowther Road, V. Ward-1(5), Allahabad George Town, Allahabad, U.P. Pan:Axvpm0471B (Appellant) (Respondent) Assesseeby: None (Application) Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.09.2023 Date Of Pronouncement: 15.09.2023 O R D E R

68,300/- to the income of the assessee. Further, addition was made by the AO with respect to bank interest of Rs. 65,908/- , and also unexplained investment in Axis Bank Mutual Fund of Rs. 10,00,000/-, were added by AO to the income of the assessee, vide reassessment order dated 21.12.2018 passed

ANKIT GUPTA,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX RANGE- 1(1) , ALLAHABAD

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 143(3) of the Act on 06/12/2019 and determined the total income of the assessee at Rs.2,49,13,482/- by making addition of Rs.1,65,55,042/- on account of unexplained capital addition u/s 68

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

In the result the appeal of the assessee is partly allowed

68,561/- on this account. Ground no. 2 is accordingly allowed. 12. Ground no. 3 relates to the sustenance of addition of Rs.10,38,134/- on account of certain expenses recorded in KZ-1, while ground no. 4 relates to sustenance of addition of Rs.5,60,082/- for alleged difference on commission of sales, on account of entries recorded

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

In the result the appeal of the assessee is partly allowed

68,561/- on this account. Ground no. 2 is accordingly allowed. 12. Ground no. 3 relates to the sustenance of addition of Rs.10,38,134/- on account of certain expenses recorded in KZ-1, while ground no. 4 relates to sustenance of addition of Rs.5,60,082/- for alleged difference on commission of sales, on account of entries recorded

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

In the result the appeal of the assessee is partly allowed

68,561/- on this account. Ground no. 2 is accordingly allowed. 12. Ground no. 3 relates to the sustenance of addition of Rs.10,38,134/- on account of certain expenses recorded in KZ-1, while ground no. 4 relates to sustenance of addition of Rs.5,60,082/- for alleged difference on commission of sales, on account of entries recorded

KAILASH JAISWAL,GORAKHPUR vs. ACIT(C.C.), ALLAHABAD

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member

65,190/- are illegal, invalid and void, hence liable to be cancelled in view of the facts that no incriminating material was found in the course of search and both the above mentioned assessment orders are based on declared facts/material available on record before the date of search and therefore the assessments are liable to be quashed in the facts

KAILASH JAISWAL,GORAKHPUR vs. ACIT(CC), ALLAHABAD

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member

65,190/- are illegal, invalid and void, hence liable to be cancelled in view of the facts that no incriminating material was found in the course of search and both the above mentioned assessment orders are based on declared facts/material available on record before the date of search and therefore the assessments are liable to be quashed in the facts