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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

72 (J.1.1.1) SLPs filed by Revenue against aforesaid order of Hon'ble Orissa High Court in the case of ACIT vs. Serajjuddin & Co. 150 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 73 taxmann.com 146 (Orissa)/454 ITR 312 (Orissa) and aforesaid order of Hon'ble Allahabad High Court in the case of PCIT vs. Siddharth

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

72 (J.1.1.1) SLPs filed by Revenue against aforesaid order of Hon'ble Orissa High Court in the case of ACIT vs. Serajjuddin & Co. 150 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 73 taxmann.com 146 (Orissa)/454 ITR 312 (Orissa) and aforesaid order of Hon'ble Allahabad High Court in the case of PCIT vs. Siddharth

INCOME TAX OFFICER WARD-2(2), ALLAHABAD vs. MONAD INFRASOLUTION LIMITED, ALLAHABAD

In the result, the appeal of the revenue is allowed for statistical purpose and the Cross-objection of the assessee are dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2015-16 Income Tax Officer, V. Monad Infrasolution Limited, Ward-2(2), Allahabad C-80 Gtb Nagar Kareli, Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent) C.O. No. 01/Alld/2021 In Assessment Year: 2015-16 Monad Infrasolution Limited, V. Income Tax Officer, C-80 Gtb Nagar Kareli, Ward-2(2), Allahabad Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent)

disallowed. He has relied upon the impugned order of the CIT(A). 12. We have considered the rival submissions as well as relevant material on records. The Assessing Officer has recorded the facts of issuing the notices under Section 143(2), 142(1) and show cause notice for initiation of penalty under Section 271(i)(b) and when no response

ACIT,, ALLAHABAD vs. KESARWANI ZARDA BHANDAR,, 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

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

DINESH KUMAR SINGH,MIRZAPUR vs. PR. COMMISSIONER OF INCOME TAX, ALLAHABAD

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 263 issued show cause notice to the assessee,on 26th July, 2018 fixing the date of compliance for 31st July, 2018, which is reproduced herein below: “During the course of examination of the assessment records in your case of A.Y. 2016-17, it is found that AO has passed the assessment order u/s 143(3) dated 22.02.2018 without making

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

72,623/ is highly unjustified incorrect and the learned CIT (Appeal) simply allowed a token relief of Rs. 1,06,555/ only against such huge addition thus the action and approach of CIT Appeal is uncalled for as the two paper books filed before lower authorities were not considered in proper manner. 19. That in any view of the matter

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

72,623/ is highly unjustified incorrect and the learned CIT (Appeal) simply allowed a token relief of Rs. 1,06,555/ only against such huge addition thus the action and approach of CIT Appeal is uncalled for as the two paper books filed before lower authorities were not considered in proper manner. 19. That in any view of the matter

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

72,623/ is highly unjustified incorrect and the learned CIT (Appeal) simply allowed a token relief of Rs. 1,06,555/ only against such huge addition thus the action and approach of CIT Appeal is uncalled for as the two paper books filed before lower authorities were not considered in proper manner. 19. That in any view of the matter

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

72,623/ is highly unjustified incorrect and the learned CIT (Appeal) simply allowed a token relief of Rs. 1,06,555/ only against such huge addition thus the action and approach of CIT Appeal is uncalled for as the two paper books filed before lower authorities were not considered in proper manner. 19. That in any view of the matter

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

72,623/ is highly unjustified incorrect and the learned CIT (Appeal) simply allowed a token relief of Rs. 1,06,555/ only against such huge addition thus the action and approach of CIT Appeal is uncalled for as the two paper books filed before lower authorities were not considered in proper manner. 19. That in any view of the matter

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

72,623/ is highly unjustified incorrect and the learned CIT (Appeal) simply allowed a token relief of Rs. 1,06,555/ only against such huge addition thus the action and approach of CIT Appeal is uncalled for as the two paper books filed before lower authorities were not considered in proper manner. 19. That in any view of the matter

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

72,623/ is highly unjustified incorrect and the learned CIT (Appeal) simply allowed a token relief of Rs. 1,06,555/ only against such huge addition thus the action and approach of CIT Appeal is uncalled for as the two paper books filed before lower authorities were not considered in proper manner. 19. That in any view of the matter

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

72,623/ is highly unjustified incorrect and the learned CIT (Appeal) simply allowed a token relief of Rs. 1,06,555/ only against such huge addition thus the action and approach of CIT Appeal is uncalled for as the two paper books filed before lower authorities were not considered in proper manner. 19. That in any view of the matter

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

72,623/ is highly unjustified incorrect and the learned CIT (Appeal) simply allowed a token relief of Rs. 1,06,555/ only against such huge addition thus the action and approach of CIT Appeal is uncalled for as the two paper books filed before lower authorities were not considered in proper manner. 19. That in any view of the matter

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

72,623/ is highly unjustified incorrect and the learned CIT (Appeal) simply allowed a token relief of Rs. 1,06,555/ only against such huge addition thus the action and approach of CIT Appeal is uncalled for as the two paper books filed before lower authorities were not considered in proper manner. 19. That in any view of the matter

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

72,623/ is highly unjustified incorrect and the learned CIT (Appeal) simply allowed a token relief of Rs. 1,06,555/ only against such huge addition thus the action and approach of CIT Appeal is uncalled for as the two paper books filed before lower authorities were not considered in proper manner. 19. That in any view of the matter

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

72,623/ is highly unjustified incorrect and the learned CIT (Appeal) simply allowed a token relief of Rs. 1,06,555/ only against such huge addition thus the action and approach of CIT Appeal is uncalled for as the two paper books filed before lower authorities were not considered in proper manner. 19. That in any view of the matter