VINOD KUMAR TANDON,ALLAHABAD vs. DCIT(CPC),, BEGALURU

In the result, appeal of the assessee is dismissed

disallowance was called for on this score. 4. BECAUSE the amendment brought in by the Finance Act, 2021 with effect from 01.04.2021 is prospective has no retrospective effect therefore the amended provision is not applicable for the assessment year 2018-19. 5. BECAUSE the appellant denies for levy of interest under section 234B

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

234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner of Income

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

234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner of Income

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

234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner of Income

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

234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner of Income

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

234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner of Income

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

234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner of Income

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner of Income

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

234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner of Income

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner of Income

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

234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner of Income

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

234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner of Income

SUBHASH STONE PRODUCT (P) LTD.,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

234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner of Income

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

234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner of Income

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

234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner of Income

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

234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner of Income

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

234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner of Income

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

234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner of Income

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

234B, & 234C of the Act. I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 5 6. That in view of the facts and circumstances of the case, the Assessing Officer has erred in law and on facts in initiating the penalty proceedings against the Appellant under Section