M/S. R.B. ENTERPRISES,DEHRADUN vs. DCIT, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

loss account of the assessee it is noticed that the partners capital of Sh. Rakesh Batta and Smt. Devika Batta are shown Rs. 42.37.461/- Rs. 38,41,085/- respectively as on 31/3/2009 (closing balance). However, the same have been accounted for at Rs. 1,90,82,032/- and Rs. 93,04,085/- respectively as on 1/4/2009 (opening balance). The excess

DCIT, CENTRAL CIRCLE, DEHRADUN vs. R.B. ENTERPRISES, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

loss account of the assessee it is noticed that the partners capital of Sh. Rakesh Batta and Smt. Devika Batta are shown Rs. 42.37.461/- Rs. 38,41,085/- respectively as on 31/3/2009 (closing balance). However, the same have been accounted for at Rs. 1,90,82,032/- and Rs. 93,04,085/- respectively as on 1/4/2009 (opening balance). The excess

M/S. R.B. ENTERPRISES,DEHRADUN vs. DCIT, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

loss account of the assessee it is noticed that the partners capital of Sh. Rakesh Batta and Smt. Devika Batta are shown Rs. 42.37.461/- Rs. 38,41,085/- respectively as on 31/3/2009 (closing balance). However, the same have been accounted for at Rs. 1,90,82,032/- and Rs. 93,04,085/- respectively as on 1/4/2009 (opening balance). The excess

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN vs. M/S. SHARDA EXPORTS, HARIDWAR

In the result, appeal of the Assessee in ITA No

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

forwarding expenses, person wise details of foreign tour expenses, party wise details of commission paid, details of party wise purchase over Rs. 1000000, confirmation from partners with regard to balance lying in their capital and current account of the firm, copy of the ledger accounts of all the items appearing on liabilities and assets side of balance sheet along with

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN vs. M/S. SHARDA EXPORTS, HARIDWAR

In the result, appeal of the Assessee in ITA No

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

forwarding expenses, person wise details of foreign tour expenses, party wise details of commission paid, details of party wise purchase over Rs. 1000000, confirmation from partners with regard to balance lying in their capital and current account of the firm, copy of the ledger accounts of all the items appearing on liabilities and assets side of balance sheet along with

M/S. SHARDA EXPORTS,MEERUT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE , DEHRADUN

In the result, appeal of the Assessee in ITA No

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

forwarding expenses, person wise details of foreign tour expenses, party wise details of commission paid, details of party wise purchase over Rs. 1000000, confirmation from partners with regard to balance lying in their capital and current account of the firm, copy of the ledger accounts of all the items appearing on liabilities and assets side of balance sheet along with

M/S. SHARDA EXPORTS,MEERUT vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN

In the result, appeal of the Assessee in ITA No

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

forwarding expenses, person wise details of foreign tour expenses, party wise details of commission paid, details of party wise purchase over Rs. 1000000, confirmation from partners with regard to balance lying in their capital and current account of the firm, copy of the ledger accounts of all the items appearing on liabilities and assets side of balance sheet along with

M/S. SHARDA EXPORTS,MEERUT vs. THE INCOME TAX OFFICER, WARD-1(3)(3), HARIDWAR

In the result, the appeal of the Assessee is allowed and the appeal of the revenue is dismissed

Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) M/S. Sharda Exports, Vs. Ito, C/O. Sh. Jitendra Kumar Gupta, Ward-1(3)(3), 219, Railway Road, Meerut Haridawar (Appellant) (Respondent) Pan: Aayfs1694N Dcit, Vs. M/S. Sharda Exports, Central Circle, C/O. Sh. Jitendra Kumar Gupta, Dehradun 219, Railway Road, Meerut (Appellant) (Respondent) Pan: Aayfs1694N

forwarding expenses, person wise details of foreign tour expenses, party wise details of commission paid, details of party wise purchase over Rs. 1000000, confirmation from partners with regard to balance lying in their capital and current account of the firm, copy of the ledger accounts of all the items appearing on liabilities and assets side of balance sheet along with

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN vs. M/S. SHARDA EXPORTS, HARIDWAR

In the result, the appeal of the Assessee is allowed and the appeal of the revenue is dismissed

Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) M/S. Sharda Exports, Vs. Ito, C/O. Sh. Jitendra Kumar Gupta, Ward-1(3)(3), 219, Railway Road, Meerut Haridawar (Appellant) (Respondent) Pan: Aayfs1694N Dcit, Vs. M/S. Sharda Exports, Central Circle, C/O. Sh. Jitendra Kumar Gupta, Dehradun 219, Railway Road, Meerut (Appellant) (Respondent) Pan: Aayfs1694N

forwarding expenses, person wise details of foreign tour expenses, party wise details of commission paid, details of party wise purchase over Rs. 1000000, confirmation from partners with regard to balance lying in their capital and current account of the firm, copy of the ledger accounts of all the items appearing on liabilities and assets side of balance sheet along with

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

carried out on 20.3.2016 at the residential and office premises belonging to the Kumar Group including in the cases of all the four assessees. During the course of assessment proceedings, the Ld. AO from the bank account filed by the assessee with the Axis Bank, Civil Lines, Rudrapur noted that there are credit entries received from M/s. Sunview Retail

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

carried out on 20.3.2016 at the residential and office premises belonging to the Kumar Group including in the cases of all the four assessees. During the course of assessment proceedings, the Ld. AO from the bank account filed by the assessee with the Axis Bank, Civil Lines, Rudrapur noted that there are credit entries received from M/s. Sunview Retail

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

carried out on 20.3.2016 at the residential and office premises belonging to the Kumar Group including in the cases of all the four assessees. During the course of assessment proceedings, the Ld. AO from the bank account filed by the assessee with the Axis Bank, Civil Lines, Rudrapur noted that there are credit entries received from M/s. Sunview Retail

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

carried out on 20.3.2016 at the residential and office premises belonging to the Kumar Group including in the cases of all the four assessees. During the course of assessment proceedings, the Ld. AO from the bank account filed by the assessee with the Axis Bank, Civil Lines, Rudrapur noted that there are credit entries received from M/s. Sunview Retail