M/S. SUBHASH STONE PRODUCTS,SONEBHADRA vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

ITA 502/ALLD/2015Status: DisposedITAT Allahabad09 June 2026AY 2005-065 pages
AI SummaryPartly Allowed

What were the facts?

The assessee appealed against an assessment order passed under section 153C r.w.s. 153A. There was a difference of opinion between the Judicial Member and Accountant Member regarding whether certain grounds of appeal could be agitated. The matter was referred to the Third Member.

What did the Tribunal hold?

The Third Member agreed with the Judicial Member that withdrawal of a previous appeal should not prevent adjudication of an issue if it was invalidly disallowed. The disallowance under section 40(a)(ia) was restored to the AO for re-adjudication.

What were the issues?

Whether grounds of appeal related to a disallowance under Section 40(a)(ia) could be agitated when a previous appeal on the same issue was withdrawn. Whether the disallowance was valid and legal.

Which sections of the Income-tax Act were involved?

Section 153C,Section 153A,Section 143(3),Section 40(a)(ia),Section 250,Section 255(4)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD

Before: SHRI. SUDHANSHU SRIVASTAVA & SHRI NIKHIL CHOUDHARY

Hearing: 11.03.2026Pronounced: 09.06.2026

PER NIKHIL CHOUDHARY, A.M.:

This appeal had been filed by the assessee against the order of the ld. CIT(A)-3, Lucknow dated 19.10.2015 passed under section 250 of the Income Tax Act, 1961 which in turn had arisen from the assessment order passed by the ld. AO under section 153C r.w.s.153A and 143(3) of the Income Tax Act, 1961 for the assessment year 2005-06 on 30.03.2013. The appeal was heard by the Division Bench of the Income Tax Appellate Tribunal, Allahabad Bench.

2.

Since there was difference of opinion between the Hon’ble Judici

The order continues below.

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