155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. v. UOI

130 Taxmann 218Reported decision2003#2916 most cited
40

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 153ASection 153DSection 143(3)Section 144ASection 148Section 40A(3)Section 234ASection 234B

Issues it is cited on

section 274(2)section 243section 245hacasus omissussection 245csettlement applicationsection 245d(4)section 153(4)section 153(a)section 135asection 144basection 245d

Judgments citing 155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. v. UOI

ACIT, Central Circle-II, Lucknow vs. Rakesh Kumar Pandey, Gonda U.P

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Rakesh Kumar Pandey, Gonda vs. DCIT/ACIT (Central)-2, Lucknow

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.347 to 353/Lkw/2025) Assessment year:2014-15 to 19-20 & 22-23 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) I.T.A. Nos.398 & 399/Lkw/2025 Assessment year:2015-16 & 16-17 I.T.A. Nos.402& 405/Lkw/2025 Assessment Years:2019-20 & 2022-23 Dy.C.I.T., Vs. Rakesh Kumar Pandey, Central Circle-2, S/o Shri Surya Narayan Pa…

Assistant Commissioner of Income Tax, Allahabad vs. Jyoti Mediservices Ltd., Allahabad

ITA 129/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 115/ALLD/2025[2013-14]Status: DisposedITAT Allahabad21 Nov 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 114/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

Jyoti Mediservices Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

ITA 113/ALLD/2025[2011-12]Status: DisposedITAT Allahabad21 Nov 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

…I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. Nos.113, 114 & 115/Alld/2025 Assessment year:2011-12 to 13-14 Jyoti Mediservices Private Ltd., Vs. DCIT, Central Circle, 162, Bai Ka Bagh, Lowther Road Allahabad Allahabad-211003 PAN:AADCS2366P (Appellant) (Respondent) I.T.A. No.129/Alld/2025 Assessment year:2012-13 A.C.I.T., Vs. Jyoti Mediservices Private Ltd., Allahabad 162, Bai Ka Bagh, Lowther Road Allahabad-211003…

Ramji Vaish, Allahabad vs. DCIT(CC), Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 38/ALLD/2023[2007-08]Status: DisposedITAT Allahabad31 Oct 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.36, 37, 38, 101, 125, 126, 127/ALLD/2023 A.Ys. 2005-06 to 2011-12 Ramji Vaish, vs. Dy. Commissioner of Income 86, New Bairahana, Allahabad Tax, Central Circle, Allahabad PAN: AAKPV7963M (Appellant) (Respondent) ITA Nos. 105, 106, 107, 108/ALLD/2019 A.Ys. 2005-06, 2011-12, 2008-09 & 2010-11 M/s Subhash Stone Product (P.) vs. Asstt. Commissioner of Income Ltd., Subhash Nagar, Bari Dalla, Tax, Central Circle, Allahabad Sonebhadra PAN: AAICS3246F (A…

Ramji Vaish, Allahabad vs. DCIT, (CC), Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 37/ALLD/2023[2006-07]Status: DisposedITAT Allahabad31 Oct 2025AY 2006-07

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.36, 37, 38, 101, 125, 126, 127/ALLD/2023 A.Ys. 2005-06 to 2011-12 Ramji Vaish, vs. Dy. Commissioner of Income 86, New Bairahana, Allahabad Tax, Central Circle, Allahabad PAN: AAKPV7963M (Appellant) (Respondent) ITA Nos. 105, 106, 107, 108/ALLD/2019 A.Ys. 2005-06, 2011-12, 2008-09 & 2010-11 M/s Subhash Stone Product (P.) vs. Asstt. Commissioner of Income Ltd., Subhash Nagar, Bari Dalla, Tax, Central Circle, Allahabad Sonebhadra PAN: AAICS3246F (A…

Ramji Vaish, Allahabad vs. DCIT, (CC), Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 36/ALLD/2023[2005-06]Status: DisposedITAT Allahabad31 Oct 2025AY 2005-06

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.36, 37, 38, 101, 125, 126, 127/ALLD/2023 A.Ys. 2005-06 to 2011-12 Ramji Vaish, vs. Dy. Commissioner of Income 86, New Bairahana, Allahabad Tax, Central Circle, Allahabad PAN: AAKPV7963M (Appellant) (Respondent) ITA Nos. 105, 106, 107, 108/ALLD/2019 A.Ys. 2005-06, 2011-12, 2008-09 & 2010-11 M/s Subhash Stone Product (P.) vs. Asstt. Commissioner of Income Ltd., Subhash Nagar, Bari Dalla, Tax, Central Circle, Allahabad Sonebhadra PAN: AAICS3246F (A…

Ramji Vaish, Allahabad vs. DCIT(CC), Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 127/ALLD/2023[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.36, 37, 38, 101, 125, 126, 127/ALLD/2023 A.Ys. 2005-06 to 2011-12 Ramji Vaish, vs. Dy. Commissioner of Income 86, New Bairahana, Allahabad Tax, Central Circle, Allahabad PAN: AAKPV7963M (Appellant) (Respondent) ITA Nos. 105, 106, 107, 108/ALLD/2019 A.Ys. 2005-06, 2011-12, 2008-09 & 2010-11 M/s Subhash Stone Product (P.) vs. Asstt. Commissioner of Income Ltd., Subhash Nagar, Bari Dalla, Tax, Central Circle, Allahabad Sonebhadra PAN: AAICS3246F (A…

Ramji Vaish, Allahabad vs. DCIT(CC), Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 126/ALLD/2023[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.36, 37, 38, 101, 125, 126, 127/ALLD/2023 A.Ys. 2005-06 to 2011-12 Ramji Vaish, vs. Dy. Commissioner of Income 86, New Bairahana, Allahabad Tax, Central Circle, Allahabad PAN: AAKPV7963M (Appellant) (Respondent) ITA Nos. 105, 106, 107, 108/ALLD/2019 A.Ys. 2005-06, 2011-12, 2008-09 & 2010-11 M/s Subhash Stone Product (P.) vs. Asstt. Commissioner of Income Ltd., Subhash Nagar, Bari Dalla, Tax, Central Circle, Allahabad Sonebhadra PAN: AAICS3246F (A…

Ramji Vaish, Allahabad vs. DCIT(CC), Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 125/ALLD/2023[2009-10]Status: DisposedITAT Allahabad31 Oct 2025AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.36, 37, 38, 101, 125, 126, 127/ALLD/2023 A.Ys. 2005-06 to 2011-12 Ramji Vaish, vs. Dy. Commissioner of Income 86, New Bairahana, Allahabad Tax, Central Circle, Allahabad PAN: AAKPV7963M (Appellant) (Respondent) ITA Nos. 105, 106, 107, 108/ALLD/2019 A.Ys. 2005-06, 2011-12, 2008-09 & 2010-11 M/s Subhash Stone Product (P.) vs. Asstt. Commissioner of Income Ltd., Subhash Nagar, Bari Dalla, Tax, Central Circle, Allahabad Sonebhadra PAN: AAICS3246F (A…

Ramji Vaish, Allahabad vs. DCIT(C.C.), Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 101/ALLD/2023[2008-09]Status: DisposedITAT Allahabad31 Oct 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.36, 37, 38, 101, 125, 126, 127/ALLD/2023 A.Ys. 2005-06 to 2011-12 Ramji Vaish, vs. Dy. Commissioner of Income 86, New Bairahana, Allahabad Tax, Central Circle, Allahabad PAN: AAKPV7963M (Appellant) (Respondent) ITA Nos. 105, 106, 107, 108/ALLD/2019 A.Ys. 2005-06, 2011-12, 2008-09 & 2010-11 M/s Subhash Stone Product (P.) vs. Asstt. Commissioner of Income Ltd., Subhash Nagar, Bari Dalla, Tax, Central Circle, Allahabad Sonebhadra PAN: AAICS3246F (A…

Asstt. Commissioner of Income Tax, Central Circle, Allahabad vs. Vijay Stone Product, Sonebhadra

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 65/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.36, 37, 38, 101, 125, 126, 127/ALLD/2023 A.Ys. 2005-06 to 2011-12 Ramji Vaish, vs. Dy. Commissioner of Income 86, New Bairahana, Allahabad Tax, Central Circle, Allahabad PAN: AAKPV7963M (Appellant) (Respondent) ITA Nos. 105, 106, 107, 108/ALLD/2019 A.Ys. 2005-06, 2011-12, 2008-09 & 2010-11 M/s Subhash Stone Product (P.) vs. Asstt. Commissioner of Income Ltd., Subhash Nagar, Bari Dalla, Tax, Central Circle, Allahabad Sonebhadra PAN: AAICS3246F (A…

Asstt. Commissioner of Income Tax Central Circle, Allahabad vs. Vijay Stone Products, Sonebhadra

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 64/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.36, 37, 38, 101, 125, 126, 127/ALLD/2023 A.Ys. 2005-06 to 2011-12 Ramji Vaish, vs. Dy. Commissioner of Income 86, New Bairahana, Allahabad Tax, Central Circle, Allahabad PAN: AAKPV7963M (Appellant) (Respondent) ITA Nos. 105, 106, 107, 108/ALLD/2019 A.Ys. 2005-06, 2011-12, 2008-09 & 2010-11 M/s Subhash Stone Product (P.) vs. Asstt. Commissioner of Income Ltd., Subhash Nagar, Bari Dalla, Tax, Central Circle, Allahabad Sonebhadra PAN: AAICS3246F (A…

Vijay Stone Product, Sonebhadra vs. Asstt. Commissioner of Income Tax, Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 33/ALLD/2019[2011-12]Status: DisposedITAT Allahabad31 Oct 2025AY 2011-12

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.36, 37, 38, 101, 125, 126, 127/ALLD/2023 A.Ys. 2005-06 to 2011-12 Ramji Vaish, vs. Dy. Commissioner of Income 86, New Bairahana, Allahabad Tax, Central Circle, Allahabad PAN: AAKPV7963M (Appellant) (Respondent) ITA Nos. 105, 106, 107, 108/ALLD/2019 A.Ys. 2005-06, 2011-12, 2008-09 & 2010-11 M/s Subhash Stone Product (P.) vs. Asstt. Commissioner of Income Ltd., Subhash Nagar, Bari Dalla, Tax, Central Circle, Allahabad Sonebhadra PAN: AAICS3246F (A…

Vijay Stone Product, Sonebhadra vs. Asstt. Commissioner of Income Tax, Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 32/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.36, 37, 38, 101, 125, 126, 127/ALLD/2023 A.Ys. 2005-06 to 2011-12 Ramji Vaish, vs. Dy. Commissioner of Income 86, New Bairahana, Allahabad Tax, Central Circle, Allahabad PAN: AAKPV7963M (Appellant) (Respondent) ITA Nos. 105, 106, 107, 108/ALLD/2019 A.Ys. 2005-06, 2011-12, 2008-09 & 2010-11 M/s Subhash Stone Product (P.) vs. Asstt. Commissioner of Income Ltd., Subhash Nagar, Bari Dalla, Tax, Central Circle, Allahabad Sonebhadra PAN: AAICS3246F (A…

Vijay Stone Product, Sonebhadra vs. Asstt. Commissioner of Income Tax, Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 31/ALLD/2019[2009-10]Status: DisposedITAT Allahabad31 Oct 2025AY 2009-10

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.36, 37, 38, 101, 125, 126, 127/ALLD/2023 A.Ys. 2005-06 to 2011-12 Ramji Vaish, vs. Dy. Commissioner of Income 86, New Bairahana, Allahabad Tax, Central Circle, Allahabad PAN: AAKPV7963M (Appellant) (Respondent) ITA Nos. 105, 106, 107, 108/ALLD/2019 A.Ys. 2005-06, 2011-12, 2008-09 & 2010-11 M/s Subhash Stone Product (P.) vs. Asstt. Commissioner of Income Ltd., Subhash Nagar, Bari Dalla, Tax, Central Circle, Allahabad Sonebhadra PAN: AAICS3246F (A…

Vijay Stone Product, Sonebhadra vs. Asstt. Commissioner of Income Tax, Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 30/ALLD/2019[2007-08]Status: DisposedITAT Allahabad31 Oct 2025AY 2007-08

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD BENCH, ALLAHABAD BEFORE SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA Nos.36, 37, 38, 101, 125, 126, 127/ALLD/2023 A.Ys. 2005-06 to 2011-12 Ramji Vaish, vs. Dy. Commissioner of Income 86, New Bairahana, Allahabad Tax, Central Circle, Allahabad PAN: AAKPV7963M (Appellant) (Respondent) ITA Nos. 105, 106, 107, 108/ALLD/2019 A.Ys. 2005-06, 2011-12, 2008-09 & 2010-11 M/s Subhash Stone Product (P.) vs. Asstt. Commissioner of Income Ltd., Subhash Nagar, Bari Dalla, Tax, Central Circle, Allahabad Sonebhadra PAN: AAICS3246F (A…

155 ITR 120 (SC) Distributors (Baroda) (P.) Ltd. v. UOI (130 Taxmann 218) — Cited in 40 Judgments | BharatTax