ASHA TEWARI,MAHARAJGANJ vs. ITO, 1(4), MAHARAJGANJ

In the result, the appeal of the assessee is allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Asha Tewari, Vs. Income Tax Officer, Partawal, Maharajganj, U.P. Maharajganj Pan:Adjpt8320L (Appellant) (Respondent) Assessee By: Sh. Arvind Shukla, Advocate Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 23.10.2024 Date Of Pronouncement: 31.12.2024 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed Against The Order Of The Ld. Cit(A), Nfac, On 18.03.2024 Under Section 250 Of The Income Tax Act, 1961. The Grounds Of Appeal Preferred By The Assessee Are As Under: - “1. Because The Learned Authorities Below Have Erred In Law As Well As On Facts In Sustaining Addition Of Rs 21,55,000/- U/S 69A Which Actually Represented Receipts From Sale Of Petroleum Products Routed Through The Audited Books Of Accounts. 2. Because The Learned Cit(A) Has Erred In Sustaining Addition Of Rs 21,55,000/- U/S 69A Without Appreciating That The Said Section Is Not Applicable To The Facts Of The Case As The Entries Of Bank Deposits Are Flowing Directly From The Audited Books Of Accounts. 3. Because The Addition Of Rs 21,55,000/- Has Been Made & Sustained Simply On Negative Presumptions, Conjectures & Surmises To The Entire Exclusion Of Facts On Record. 4. Because The Learned Authorities Below Have Failed To Appreciate That During Demonetization Petrol Pumps Were Exempted From Taking Old Sbn & Hence There Was Nothing Unusual Or Incorrect With All Entries Routed Properly Through Audited Books Of Accounts.” 1 A.Y. 2017-18 Asha Tewari

section 142(1) along with questionnaire, asking the assessee to explain the nature and source of cash deposits in all her bank accounts, during the year and especially during the demonetization period. The assessee was also required to produce the cash book and the stock register for the full year, for both F.Ys

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153D of the Act. He contended that the Assessing Officer was at liberty to proceed with ex-parte order if he considered that there was default on the part of the assessee in providing information or in making compliance with the notices. The learned Counsel for the assessee also submitted that direction of CBDT to Assessing Officer

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153D of the Act. He contended that the Assessing Officer was at liberty to proceed with ex-parte order if he considered that there was default on the part of the assessee in providing information or in making compliance with the notices. The learned Counsel for the assessee also submitted that direction of CBDT to Assessing Officer

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153D of the Act. He contended that the Assessing Officer was at liberty to proceed with ex-parte order if he considered that there was default on the part of the assessee in providing information or in making compliance with the notices. The learned Counsel for the assessee also submitted that direction of CBDT to Assessing Officer

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153D of the Act. He contended that the Assessing Officer was at liberty to proceed with ex-parte order if he considered that there was default on the part of the assessee in providing information or in making compliance with the notices. The learned Counsel for the assessee also submitted that direction of CBDT to Assessing Officer

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

74,790.00/- is illegal, arbitrary and against the provisions of the Income Tax Act. 3. That in any view of the matter while passing the order the learned Commissioner of Income Tax (Appeals) totally failed to consider the facts of the case, paper book filed and arguments advanced and the total relief prayed for has been negative and a very

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

74,790.00/- is illegal, arbitrary and against the provisions of the Income Tax Act. 3. That in any view of the matter while passing the order the learned Commissioner of Income Tax (Appeals) totally failed to consider the facts of the case, paper book filed and arguments advanced and the total relief prayed for has been negative and a very

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

74,790.00/- is illegal, arbitrary and against the provisions of the Income Tax Act. 3. That in any view of the matter while passing the order the learned Commissioner of Income Tax (Appeals) totally failed to consider the facts of the case, paper book filed and arguments advanced and the total relief prayed for has been negative and a very

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

74,790.00/- is illegal, arbitrary and against the provisions of the Income Tax Act. 3. That in any view of the matter while passing the order the learned Commissioner of Income Tax (Appeals) totally failed to consider the facts of the case, paper book filed and arguments advanced and the total relief prayed for has been negative and a very

MOHD. SULAMAN FAROOQUI ,PRATAPGARH vs. INCOME TAX OFFICER , PRATAPGARH

In the result, the appeal is dismissed

74 days in filing the present appeal is condoned. 4. The assessee has raised the following grounds:- 1. That in view of the matter assessment framed u/s 143(3) vide order dated 18/12/18 passed u/s 143(3) of the Act on income Rs. 15,98,850/- is bad both on the facts and in law. 2. That in any view

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

74,585/- on the ground that the receipts are more than payments. The Ld. A.R. submitted that when the receipts and deposits had been explained and the AO had accepted the same, as mentioned above, no such addition should have been made for want of any vouchers or evidence, because of the reason that the assessee was neither a businessman

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

74,585/- on the ground that the receipts are more than payments. The Ld. A.R. submitted that when the receipts and deposits had been explained and the AO had accepted the same, as mentioned above, no such addition should have been made for want of any vouchers or evidence, because of the reason that the assessee was neither a businessman

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

74,585/- on the ground that the receipts are more than payments. The Ld. A.R. submitted that when the receipts and deposits had been explained and the AO had accepted the same, as mentioned above, no such addition should have been made for want of any vouchers or evidence, because of the reason that the assessee was neither a businessman

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

74,585/- on the ground that the receipts are more than payments. The Ld. A.R. submitted that when the receipts and deposits had been explained and the AO had accepted the same, as mentioned above, no such addition should have been made for want of any vouchers or evidence, because of the reason that the assessee was neither a businessman

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

74,585/- on the ground that the receipts are more than payments. The Ld. A.R. submitted that when the receipts and deposits had been explained and the AO had accepted the same, as mentioned above, no such addition should have been made for want of any vouchers or evidence, because of the reason that the assessee was neither a businessman

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

74,585/- on the ground that the receipts are more than payments. The Ld. A.R. submitted that when the receipts and deposits had been explained and the AO had accepted the same, as mentioned above, no such addition should have been made for want of any vouchers or evidence, because of the reason that the assessee was neither a businessman

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

74,585/- on the ground that the receipts are more than payments. The Ld. A.R. submitted that when the receipts and deposits had been explained and the AO had accepted the same, as mentioned above, no such addition should have been made for want of any vouchers or evidence, because of the reason that the assessee was neither a businessman

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

74,585/- on the ground that the receipts are more than payments. The Ld. A.R. submitted that when the receipts and deposits had been explained and the AO had accepted the same, as mentioned above, no such addition should have been made for want of any vouchers or evidence, because of the reason that the assessee was neither a businessman