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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

88 12. In the group of cases of Shri Navin Jain and others in I.T.(SS)A. Nos.639 to 641/Lkw/2019, etc., vide order dated 3.8.2021, for Assessment Years 2015-16 to 2017-18, on which reliance has been placed by the ld. counsel for the assessee, a similar issue has been considered by the Lucknow Bench of the Tribunal, wherein

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

88 12. In the group of cases of Shri Navin Jain and others in I.T.(SS)A. Nos.639 to 641/Lkw/2019, etc., vide order dated 3.8.2021, for Assessment Years 2015-16 to 2017-18, on which reliance has been placed by the ld. counsel for the assessee, a similar issue has been considered by the Lucknow Bench of the Tribunal, wherein

DHIRENDRA SINGH,MIRZAPUR vs. INCOME TAX OFFICER, WARD- 3(1), MIRZAPUR

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

Bench: Shri Subhash Malguria & Shri Nikhil Choudharyassessment Year: 2015-16 Dhirendra Singh V. Income Tax Officer Mangraha, Chunar Ward 3(1) Mirzapur Mirzapur Pan:Bipps5569C (Appellant) (Respondent) Appellant By: Shri Brij Bhushan Goenka, C.A. Respondent By: Shri A. K. Singh, Sr. D.R. Date Of Hearing: 02 01 2025 Date Of Pronouncement: 20 03 2025

88,530/-. Notice under section 143(2) of the Act was issued by ITO-3(1), Varanasi on 21.09.2016 since the case was selected for limited scrutiny under CASS. Subsequently, this case was transferred to the ITO-3(1), Mirzapur, who completed the assessment on 28.12.2017. Several notices were issued to the assessee under section

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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