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

section 153A. However, the Ld. CIT (A) rejected the assessee’s contention holding that Hon’ble Allahabad High Court in the case of CIT vs. Raj Kumar Arora (2014) 52 taxmann.com 172 (Allahabad) had held that AO has power to assess and reassess the return of income of the assessee not only for the undisclosed income found during the search

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

section 153A. However, the Ld. CIT (A) rejected the assessee’s contention holding that Hon’ble Allahabad High Court in the case of CIT vs. Raj Kumar Arora (2014) 52 taxmann.com 172 (Allahabad) had held that AO has power to assess and reassess the return of income of the assessee not only for the undisclosed income found during the search

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

section 153A. However, the Ld. CIT (A) rejected the assessee’s contention holding that Hon’ble Allahabad High Court in the case of CIT vs. Raj Kumar Arora (2014) 52 taxmann.com 172 (Allahabad) had held that AO has power to assess and reassess the return of income of the assessee not only for the undisclosed income found during the search

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

section 153A. However, the Ld. CIT (A) rejected the assessee’s contention holding that Hon’ble Allahabad High Court in the case of CIT vs. Raj Kumar Arora (2014) 52 taxmann.com 172 (Allahabad) had held that AO has power to assess and reassess the return of income of the assessee not only for the undisclosed income found during the search

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

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

270/-. The case was selected under scrutiny as per guidelines of CBDT. Assessment u/s 143(3) was completed on 21/3/2013 on returned income. 2 From the perusal of audited balance sheet and profit and loss account of the assessee it is noticed that the partners capital of Sh. Rakesh Batta and Smt. Devika Batta are shown

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

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

270/-. The case was selected under scrutiny as per guidelines of CBDT. Assessment u/s 143(3) was completed on 21/3/2013 on returned income. 2 From the perusal of audited balance sheet and profit and loss account of the assessee it is noticed that the partners capital of Sh. Rakesh Batta and Smt. Devika Batta are shown

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

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

270/-. The case was selected under scrutiny as per guidelines of CBDT. Assessment u/s 143(3) was completed on 21/3/2013 on returned income. 2 From the perusal of audited balance sheet and profit and loss account of the assessee it is noticed that the partners capital of Sh. Rakesh Batta and Smt. Devika Batta are shown

NAINITAL DISTRICT CO-OPERATIVE BANK,HALDWANI vs. ACIT, CIRCLE-1, HALDWANI

In the result, both the appeals of the assessee are dismissed

270/-. In the original return, the assessee had claimed an income of Rs. 36,40,000/- on account of dividends from other co-operative societies as exempt income and the same was offered to tax in the revised return. The original assessment was completed u/s. 143(3) of the Act on 27.03.2014 determining total income

NAINITAL DISTRICT CO-OPERATIVE BANK,HALDWANI vs. DCIT, CIRCLE-1, HALDWANI

In the result, both the appeals of the assessee are dismissed

270/-. In the original return, the assessee had claimed an income of Rs. 36,40,000/- on account of dividends from other co-operative societies as exempt income and the same was offered to tax in the revised return. The original assessment was completed u/s. 143(3) of the Act on 27.03.2014 determining total income