NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

79,220/- on account of difference in stock at Varanasi Branch premises.The assessee submitted before ld. CIT(A) that a survey under Section 133A of the Act was carried out by Revenue at the Mirzapur (Head Office) and Varanasi Premises (Branch Office) ,on 24th February, 2012. It was submitted that statement of the assessee was recorded under Section

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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

79,220/- on account of difference in stock at Varanasi Branch premises.The assessee submitted before ld. CIT(A) that a survey under Section 133A of the Act was carried out by Revenue at the Mirzapur (Head Office) and Varanasi Premises (Branch Office) ,on 24th February, 2012. It was submitted that statement of the assessee was recorded under Section

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

SANKAR LAL JAISWAL,,ALLAHABAD vs. ITO- 1(5), ALLAHABAD

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

Bench: SH. SUBHASH MALGURIA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

68,000/- are incorrect and contrary to the actual facts of the case. 6. That in any view of the matter the assessee reserves his right to take any further ground of appeal before hearing of the appeal.” 2. It is seen from the memo of appeal that the appeal is delayed by over a year. The assessee has filed

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

79 return of income and, therefore, the total deposits made in bank accounts had escaped assessment. The Ld. A.R. further submitted that the AO has referred to only four bank accounts, whereas the assessee had furnished details of six bank accounts, which itself proves the honesty and sincerity of the assessee. 13.2 The Ld. A.R. also submitted that the details

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

79 return of income and, therefore, the total deposits made in bank accounts had escaped assessment. The Ld. A.R. further submitted that the AO has referred to only four bank accounts, whereas the assessee had furnished details of six bank accounts, which itself proves the honesty and sincerity of the assessee. 13.2 The Ld. A.R. also submitted that the details

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

79 return of income and, therefore, the total deposits made in bank accounts had escaped assessment. The Ld. A.R. further submitted that the AO has referred to only four bank accounts, whereas the assessee had furnished details of six bank accounts, which itself proves the honesty and sincerity of the assessee. 13.2 The Ld. A.R. also submitted that the details

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

79 return of income and, therefore, the total deposits made in bank accounts had escaped assessment. The Ld. A.R. further submitted that the AO has referred to only four bank accounts, whereas the assessee had furnished details of six bank accounts, which itself proves the honesty and sincerity of the assessee. 13.2 The Ld. A.R. also submitted that the details

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

79 return of income and, therefore, the total deposits made in bank accounts had escaped assessment. The Ld. A.R. further submitted that the AO has referred to only four bank accounts, whereas the assessee had furnished details of six bank accounts, which itself proves the honesty and sincerity of the assessee. 13.2 The Ld. A.R. also submitted that the details

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

79 return of income and, therefore, the total deposits made in bank accounts had escaped assessment. The Ld. A.R. further submitted that the AO has referred to only four bank accounts, whereas the assessee had furnished details of six bank accounts, which itself proves the honesty and sincerity of the assessee. 13.2 The Ld. A.R. also submitted that the details

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

79 return of income and, therefore, the total deposits made in bank accounts had escaped assessment. The Ld. A.R. further submitted that the AO has referred to only four bank accounts, whereas the assessee had furnished details of six bank accounts, which itself proves the honesty and sincerity of the assessee. 13.2 The Ld. A.R. also submitted that the details

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

79 return of income and, therefore, the total deposits made in bank accounts had escaped assessment. The Ld. A.R. further submitted that the AO has referred to only four bank accounts, whereas the assessee had furnished details of six bank accounts, which itself proves the honesty and sincerity of the assessee. 13.2 The Ld. A.R. also submitted that the details

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

79 return of income and, therefore, the total deposits made in bank accounts had escaped assessment. The Ld. A.R. further submitted that the AO has referred to only four bank accounts, whereas the assessee had furnished details of six bank accounts, which itself proves the honesty and sincerity of the assessee. 13.2 The Ld. A.R. also submitted that the details

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

79 return of income and, therefore, the total deposits made in bank accounts had escaped assessment. The Ld. A.R. further submitted that the AO has referred to only four bank accounts, whereas the assessee had furnished details of six bank accounts, which itself proves the honesty and sincerity of the assessee. 13.2 The Ld. A.R. also submitted that the details

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

79,350/- maintained by the Commissioner of Income Tax (Appeals) @ 5% as per para 9.2 of his order is highly unjustified in so far as the expenditures relate to the business and are recorded in books in regular manner, hence disallowance is unwarranted. 7. That in any view of the matter the assessee reserves his right to take any fresh