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

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 Tax Central

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

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 Tax Central

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

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 Tax Central

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

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 Tax Central

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

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 Tax Central

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

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 Tax Central

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

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 Tax Central

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

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 Tax Central

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

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 Tax Central

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

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 Tax Central

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

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 Tax Central

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

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 Tax Central

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

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 Tax Central

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

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 Tax Central

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

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 Tax Central

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

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 Tax Central

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

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 Tax Central

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

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 271(1)(c) and 271(1)(b) of the Act.” I.T.A

ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

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 271(1)(c) and 271(1)(b) of the Act.” I.T.A