RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

In the result, the appeal of the assessee is partly allowed

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

57,16,500/vide challan number 00227 on dated 22.10.2019, being the Tax on income of Rs.1.85 lacs (inadvertently left to be incorporated in the Income Tax return), as well as the reply dated 15.06.2021 in totality while rejecting the explanation of the appellant as not satisfactory. 2. Because the Ld. AO as well as Ld CIT (A) have overlook

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

In the result the appeal of the assessee is partly allowed

disallowance of commission on sales Rs.11,20,165/-. 4. Aggrieved with the said additions, the assessee went in appeal before the ld. CIT(A). Before the ld. CIT(A), it challenged the order passed under section 153A(b) dated 20.12.2011, as being passed without jurisdiction. It denied its liability to be assessed under block assessment in the absence

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

In the result the appeal of the assessee is partly allowed

disallowance of commission on sales Rs.11,20,165/-. 4. Aggrieved with the said additions, the assessee went in appeal before the ld. CIT(A). Before the ld. CIT(A), it challenged the order passed under section 153A(b) dated 20.12.2011, as being passed without jurisdiction. It denied its liability to be assessed under block assessment in the absence

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

In the result the appeal of the assessee is partly allowed

disallowance of commission on sales Rs.11,20,165/-. 4. Aggrieved with the said additions, the assessee went in appeal before the ld. CIT(A). Before the ld. CIT(A), it challenged the order passed under section 153A(b) dated 20.12.2011, as being passed without jurisdiction. It denied its liability to be assessed under block assessment in the absence

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para

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

57,88,590/- for the year under consideration as against NIL return is highly unjustified and against the provision of the Act hence such order is nullify, void and liable to be declared illegal. 3. That in any view of the matter addition of Rs. 18,25,727/- as maintained by Commissioner of Income Tax (Appeal) as per para