KAMAL KUMAR AGRAWAL (HUF),VARANASI vs. A.C.I.T., C.C., VARANASI

In the result, appeal filed by the assessee in ITA NO

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2013-14 Assessment Year:2015-16 Assessment Year:2017-18 Assessment Year:2014-15 Assessment Year:2016-17 Kamal Kumar Agrawal (Huf) A.C.I.T., 46, Jawahar Nagar Extension, V. Central Circle, Bhelupur, Varanasi-221005,U.P. Varanasi. Pan:Aaghk4211B (Appellant) (Respondent)

132 of the Act took place on residential premises on 17/11/2017. During the search, it came to notice of the Revenue that the assessee is filing return of income declaring presumptive income u/s 44AD. However, not even a single bill/voucher, paper, employee details etc. were found during the search. Therefore, a Notice u/s 148 was issued by Assessing Officer

KAMAL KUMAR AGRAWAL (HUF),VARANASI vs. A.C.I.T., C.C., VARANASI

In the result, appeal filed by the assessee in ITA NO

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2013-14 Assessment Year:2015-16 Assessment Year:2017-18 Assessment Year:2014-15 Assessment Year:2016-17 Kamal Kumar Agrawal (Huf) A.C.I.T., 46, Jawahar Nagar Extension, V. Central Circle, Bhelupur, Varanasi-221005,U.P. Varanasi. Pan:Aaghk4211B (Appellant) (Respondent)

132 of the Act took place on residential premises on 17/11/2017. During the search, it came to notice of the Revenue that the assessee is filing return of income declaring presumptive income u/s 44AD. However, not even a single bill/voucher, paper, employee details etc. were found during the search. Therefore, a Notice u/s 148 was issued by Assessing Officer

KAMAL KUMAR AGRAWAL (HUF),VARANASI vs. A.C.I.T., C.C., VARANASI

In the result, appeal filed by the assessee in ITA NO

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2013-14 Assessment Year:2015-16 Assessment Year:2017-18 Assessment Year:2014-15 Assessment Year:2016-17 Kamal Kumar Agrawal (Huf) A.C.I.T., 46, Jawahar Nagar Extension, V. Central Circle, Bhelupur, Varanasi-221005,U.P. Varanasi. Pan:Aaghk4211B (Appellant) (Respondent)

132 of the Act took place on residential premises on 17/11/2017. During the search, it came to notice of the Revenue that the assessee is filing return of income declaring presumptive income u/s 44AD. However, not even a single bill/voucher, paper, employee details etc. were found during the search. Therefore, a Notice u/s 148 was issued by Assessing Officer

KAMAL KUMAR AGRAWAL (HUF),VARANASI vs. A.C.I.T., C.C., VARANASI

In the result, appeal filed by the assessee in ITA NO

Bench: Shrivijay Pal Rao & Shri Ramit Kocharassessment Year:2013-14 Assessment Year:2015-16 Assessment Year:2017-18 Assessment Year:2014-15 Assessment Year:2016-17 Kamal Kumar Agrawal (Huf) A.C.I.T., 46, Jawahar Nagar Extension, V. Central Circle, Bhelupur, Varanasi-221005,U.P. Varanasi. Pan:Aaghk4211B (Appellant) (Respondent)

132 of the Act took place on residential premises on 17/11/2017. During the search, it came to notice of the Revenue that the assessee is filing return of income declaring presumptive income u/s 44AD. However, not even a single bill/voucher, paper, employee details etc. were found during the search. Therefore, a Notice u/s 148 was issued by Assessing Officer

DY. COMMISSIONER OF INCOME TAX, CIRCLE - 01,, VARANASI vs. M/S RATANDEEP GOLD & DIAMOND PVT. LTD., CHANDAULI

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2017-18 The Deputy Commissioner M/S Ratandeep Gold & Diamond Of Income Tax, V. Pvt. Ltd. Circle-1, M A Road, 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P. Pan:Aahcr4764Q (Appellant) (Respondent) C.O. No. 02/Vns/2021 (Arising Out Of Ita No. 136/Vns/2020) Assessment Year: 2017-18 M/S Ratandeep Gold & The Deputy Commissioner Of Diamond Pvt. Ltd. V. Income Tax,Circle-1, M.A. Road 19, New Mohal, Varanasi-211001, U.P. Near Balika Inter College, Mugalsarai, Chandauli- 232101, U.P.

132/- against the value shown in seized document Rs.17,49,39,516/-. Thus, there is difference of just Rs. 31,616 which pertains to few purchases not recorded in purchase after reconciliation with Vat return, which for entered in books at the time of finalization of accounts. The copy of bills and ledger is enclosed at page