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.

disallowed by the AO is placed. It was submitted by ld. Counsel for the assessee that tax audit of the accounts was duly conducted and these expenses are duly reflected in the books of accounts of the assessee. It was submitted that return of income was filed on 07.11.2017, while survey u/s 133A

M/S KESARWANI MARKETING (P) LTD.,ALLAHABAD vs. JT.CIT (OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

survey u/s 133A on 27.08.2009, which assessee is required to explain. Principles of natural justice also demand that all the relied upon seized/impounded material as well relied upon statements recorded be also provided to assessee for rebuttal (if not yet provided but relied upon during set aside proceedings to cause prejudice to assessee), before any prejudice is caused

KESARWANI MARKETING(P) LTD.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

survey u/s 133A on 27.08.2009, which assessee is required to explain. Principles of natural justice also demand that all the relied upon seized/impounded material as well relied upon statements recorded be also provided to assessee for rebuttal (if not yet provided but relied upon during set aside proceedings to cause prejudice to assessee), before any prejudice is caused