M/S KESARWANI ZARDA BHANDAR,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 145(3) of the act and once the said provision for rejection of account was not invoked then the addition made is unwarranted because for rejection of account invoking of provision of section 145(3) is a mandatory requirement. In this regard there are various decisions in support of the assessee including the decision of apex court and various

ZILA SAHKARI BANK LTD,,MIRZAPUR vs. JT. C.I.T.,, MIRZAPUR

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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

disallowance of Rs. 28,473/-, and thus the total additions to the tune of Rs. 1,14,416/- stoodadded to the income of the assesseeby the AO, vide assessment order dated 23.03.2013 passed by the AO u/s 143(3) of the 1961 Act. 4. Aggrieved by an assessment order dated 23.03.2013 framed

ZILA SAHKARI BANK LTD.,MIRZAPUR vs. ASSTT. COMMISIONER OF INCOME TAX, MIRZAPUR

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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

disallowance of Rs. 28,473/-, and thus the total additions to the tune of Rs. 1,14,416/- stoodadded to the income of the assesseeby the AO, vide assessment order dated 23.03.2013 passed by the AO u/s 143(3) of the 1961 Act. 4. Aggrieved by an assessment order dated 23.03.2013 framed

KESARWANI & C0,,ALLAHABAD vs. JT CIT,, ALLAHABAD

In the result the appeal of the assessee is partly allowed

Section 145(3) of the Income Tax Act is not applicable nor applied as sales were not disturbed nor any adverse finding with regard to books of account and method of accounting have been given in the accepted. 9. That in any view of the matter disallowance

KESARWANI & C0.,ALLAHABAD vs. JT.CIT., ALLAHABAD

In the result the appeal of the assessee is partly allowed

Section 145(3) of the Income Tax Act is not applicable nor applied as sales were not disturbed nor any adverse finding with regard to books of account and method of accounting have been given in the accepted. 9. That in any view of the matter disallowance

KESARWANI & CO.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result the appeal of the assessee is partly allowed

Section 145(3) of the Income Tax Act is not applicable nor applied as sales were not disturbed nor any adverse finding with regard to books of account and method of accounting have been given in the accepted. 9. That in any view of the matter disallowance

M/S SUBHASH STONE PRODUCT PRIVATE LIMITED,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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

M/S JAI MAA SHARDA SERVICE STATION,ALLAHABAD vs. ACIT, 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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

M/S JAI MAA SHARDA SERVICE STATION,ALLAHABAD vs. ACIT, 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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay