Hukumchand Mills Ltd. v. CIT

63 ITR 232Supreme Court of India1967#712 most cited

What is Hukumchand Mills Ltd. v. CIT authority for?

The Income Tax Appellate Tribunal (ITAT) cannot permit a new ground requiring fresh investigation of facts unless it remands the matter or requests a report from the lower appellate authority. The ITAT possesses the power to remand or remit cases back to the authorities below in appropriate circumstances.

142

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2009 to 2026.

Also referred to as

Hukumchand Mills Ltd. v. CIT · 63 ITR 232 · ITAT appellate powers · fresh investigation of facts · power to remand · Income Tax Appellate Tribunal · remand to lower authorities · new grounds of appeal · Section 143(3) · Section 148

Sections most often in play

Section 148Section 153ASection 153DSection 143(3)Section 144ASection 40A(3)Section 119Section 147

Issues it is cited on

section 274(2)section 243section 245hacasus omissussection 245csettlement applicationsection 245d(4)section 153(4)section 153(a)section 144basection 245dsection 244

Judgments citing Hukumchand Mills Ltd. v. CIT

VNG AUTOMOTIVE P. LTD. vs. ASSTT. COMMISSIONER OF INCOME

The appeals are disposed of as allowed

ITA-795/2004HC Delhi10 Apr 2026
For Appellant: Mr. Satyen Sethi & Mr. Arta Trana PandaFor Respondent: Mr Abhishek Maratha, SSC, Mr Apoorv
Section 148

…re Not Verified ITA 795-796/2004 Page 10 of 30 Hukumchand Mills Ltd. v. CIT (1967) 63 ITR 232, wherein, it was observed that, “The word „thereon‟, of course, restricts the jurisdiction of the Tribunal to the subject-matter of the appeal.” 23. Mr. Sethi contended that in CIT v. Divine Infracon (P) Ltd, (2015) 64 taxmann.com 472, based on search and seizure operation, addition of Rs.20.25 crore on account of share application money was…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25 NEW DELHI, DELHI vs. FARIDABAD PRESSWELL PVT LTD, DELHI

In the result, the appeal of the

ITA 2801/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.2801/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Assistant Commissioner Of Faridabad Presswell Pvt. Ltd. Income Tax, Vs. 24, Ashoka Chamber, 5B, Central Circle-25, Room No.317, Rajindra Park, Pusa Road, 3Rd Floor, E-2, Ara Centre, New Delhi. Jhandewalan Extension, Pan No. Aaacfs815B Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 250

…ances, his only right is to support the decision of the trial court, not only on the grounds contained in the judgment of the trial court, but on any other ground. Arguing further, it was the submission that as per the case of Hukumchand Mills Ltd,reported in 63 ITR 232 (SC) the Hon’ble Apex Court held that Rules 12 and 27 of the ITAT Rules are not exhaustive of the powers of the Tribunal asthe rules are merely procedural in character and do not circumscribe or control the power of the Tribunal under section 33(4) of the 1922 Act. Thereafter, the Ld. AR took us through the critical portions in the case of State o…

ACIT, CENTRAL CIRCLE-II, LUCKNOW, 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)

…g.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service, 63 ITR 232 (SC) Hukumchand Mills Ltd. vs CIT and 53 ITR 225 (SC) CIT vs. Kanpur Coal Syndicate; for the proposition that ITAT has power to remand/remit the matter back to the authorities below in appropriate cases. They further placed reliance on the case laws in the cases of 448 ITR 594 (SC) New Noble Educational Society vs. CCIT; 262 ITR 278 (SC) Pandian C…

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)

…g.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service, 63 ITR 232 (SC) Hukumchand Mills Ltd. vs CIT and 53 ITR 225 (SC) CIT vs. Kanpur Coal Syndicate; for the proposition that ITAT has power to remand/remit the matter back to the authorities below in appropriate cases. They further placed reliance on the case laws in the cases of 448 ITR 594 (SC) New Noble Educational Society vs. CCIT; 262 ITR 278 (SC) Pandian C…

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)

…g.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service, 63 ITR 232 (SC) Hukumchand Mills Ltd. vs CIT and 53 ITR 225 (SC) CIT vs. Kanpur Coal Syndicate; for the proposition that ITAT has power to remand/remit the matter back to the authorities below in appropriate cases. They further placed reliance on the case laws in the cases of 448 ITR 594 (SC) New Noble Educational Society vs. CCIT; 262 ITR 278 (SC) Pandian C…

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

…g.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service, 63 ITR 232 (SC) Hukumchand Mills Ltd. vs CIT and 53 ITR 225 (SC) CIT vs. Kanpur Coal Syndicate; for the proposition that ITAT has power to remand/remit the matter back to the authorities below in appropriate cases. They further placed reliance on the case laws in the cases of 448 ITR 594 (SC) New Noble Educational Society vs. CCIT; 262 ITR 278 (SC) Pandian C…

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

…g.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service, 63 ITR 232 (SC) Hukumchand Mills Ltd. vs CIT and 53 ITR 225 (SC) CIT vs. Kanpur Coal Syndicate; for the proposition that ITAT has power to remand/remit the matter back to the authorities below in appropriate cases. They further placed reliance on the case laws in the cases of 448 ITR 594 (SC) New Noble Educational Society vs. CCIT; 262 ITR 278 (SC) Pandian C…

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

…g.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service, 63 ITR 232 (SC) Hukumchand Mills Ltd. vs CIT and 53 ITR 225 (SC) CIT vs. Kanpur Coal Syndicate; for the proposition that ITAT has power to remand/remit the matter back to the authorities below in appropriate cases. They further placed reliance on the case laws in the cases of 448 ITR 594 (SC) New Noble Educational Society vs. CCIT; 262 ITR 278 (SC) Pandian C…

JYOTI MEDISERVICES PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD, 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

…g.) Orissa State Civil Supplies Corpn. Ltd. vs DCIT for the proposition that the Tribunal has liberty of applying its mind afresh. Learned Departmental Representatives also placed reliance on the cases of 199 ITR 1 (SC) CIT vs. Assam Travels Shipping Service, 63 ITR 232 (SC) Hukumchand Mills Ltd. vs CIT and 53 ITR 225 (SC) CIT vs. Kanpur Coal Syndicate; for the proposition that ITAT has power to remand/remit the matter back to the authorities below in appropriate cases. They further placed reliance on the case laws in the cases of 448 ITR 594 (SC) New Noble Educational Society vs. CCIT; 262 ITR 278 (SC) Pandian C…

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…

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Hukumchand Mills Ltd. v. CIT (63 ITR 232) — Cited in 142 Judgments | BharatTax