DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of Revenue in ITA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

36(1)(va) of Rs. 1,13,096/- and disallowance of foreign commission treating the same as prior period expenditure of Rs. 2,60,000/-. 5. That the appellant being aggrieved went in appeal before the ld.CIT(A) who deleted the above additions but confirmed the addition amounting of Rs.2,96,50,131/- to the extent of six sundry creditor

KASHI NATH SETH SARRAF PRIVATE LIMITED,HARDOI vs. ACIT, SITAPUR, SITAPUR

In the result, the appeal of the assessee is partly allowed for\nstatistical purposes

1)(3)\nITA No 382/Ahd/2022\n\n9. 2. In light of the above findings, we conclude that the addition of\nRs.1,92,29,000/- as unexplained cash credit under Section 68 of\nthe Act is unwarranted, given that the amount represents sales\nalready declared and taxed. Therefore, the addition made by the AO\nand confirmed by the Ld.CIT