MANAV JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

house property, capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted

MEENA JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

house property, capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted

MANSI JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

house property, capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted

MANSI JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

house property, capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted

MEENA JOHAR,RISHIKESH vs. DCIT, CENTRAL CIRCLE, DEHRADUN

house property, capital gain and other sources. The assessee had filed the return of income declaring total income at Rs. 22,13,440/- and agricultural income of Rs. 46,92,034/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter called ‘the Act’). A search and seizure operation was conducted

SAURABH AGARWAL,U S NAGAR vs. ACIT, CENTRAL CIRCLE, HALDWANI

In the result the appeals filed by the assessee are allowed

Bench: Shri Amit Shukla & Shri B.R.R. Kumarassessment Year: 2010-11

69. 4. Before the Ld. CIT (A), the assessee had taken a legal ground that no incriminating document was found during the course of search and, therefore, the addition made by the AO is beyond the scope of assessment under section 153A. However, the Ld. CIT (A) rejected the assessee’s contention holding that Hon’ble Allahabad High Court

ABHISHEK AGARWAL,U S NAGAR vs. ACIT, CENTRAL CIRCLE, HALDWANI

In the result the appeals filed by the assessee are allowed

Bench: Shri Amit Shukla & Shri B.R.R. Kumarassessment Year: 2010-11

69. 4. Before the Ld. CIT (A), the assessee had taken a legal ground that no incriminating document was found during the course of search and, therefore, the addition made by the AO is beyond the scope of assessment under section 153A. However, the Ld. CIT (A) rejected the assessee’s contention holding that Hon’ble Allahabad High Court

SHIV KUMAR AGARWAL,U S NAGAR vs. ACIT, CENTRAL CIRCLE, HALDWANI

In the result the appeals filed by the assessee are allowed

Bench: Shri Amit Shukla & Shri B.R.R. Kumarassessment Year: 2010-11

69. 4. Before the Ld. CIT (A), the assessee had taken a legal ground that no incriminating document was found during the course of search and, therefore, the addition made by the AO is beyond the scope of assessment under section 153A. However, the Ld. CIT (A) rejected the assessee’s contention holding that Hon’ble Allahabad High Court

RUKMAN AGARWAL,U S NAGAR vs. ACIT, CENTRAL CIRCLE, HALDWANI

In the result the appeals filed by the assessee are allowed

Bench: Shri Amit Shukla & Shri B.R.R. Kumarassessment Year: 2010-11

69. 4. Before the Ld. CIT (A), the assessee had taken a legal ground that no incriminating document was found during the course of search and, therefore, the addition made by the AO is beyond the scope of assessment under section 153A. However, the Ld. CIT (A) rejected the assessee’s contention holding that Hon’ble Allahabad High Court