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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

89 contained in this section shall apply where the assessment or reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or Commissioner] under sub-section (12) of section 144BA.]" 9.1 The above provisions of section 153D of the Act were inserted by Finance

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

89 contained in this section shall apply where the assessment or reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or Commissioner] under sub-section (12) of section 144BA.]" 9.1 The above provisions of section 153D of the Act were inserted by Finance

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

In the result the appeal of the assessee is partly allowed

section 153A on the basis of material other than incriminating material discovered during the search. In view of our reasoning adopted in ITA No.392/Alld/2014 for the AY 2009-10, this ground of appeal is allowed. 28. Ground No. 2 pertains to disallowance made on account of difference in figures as recorded in KZ 1 and the regular accounts presented along

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

In the result the appeal of the assessee is partly allowed

section 153A on the basis of material other than incriminating material discovered during the search. In view of our reasoning adopted in ITA No.392/Alld/2014 for the AY 2009-10, this ground of appeal is allowed. 28. Ground No. 2 pertains to disallowance made on account of difference in figures as recorded in KZ 1 and the regular accounts presented along

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

In the result the appeal of the assessee is partly allowed

section 153A on the basis of material other than incriminating material discovered during the search. In view of our reasoning adopted in ITA No.392/Alld/2014 for the AY 2009-10, this ground of appeal is allowed. 28. Ground No. 2 pertains to disallowance made on account of difference in figures as recorded in KZ 1 and the regular accounts presented along

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

89,689/-maintained by the first appellate authority without appreciating the correct facts is not correct because all the information, facts & figures were already brought on record in the audit report prior to the search, no incriminating material was found in search about any suppression of extra income and even proviso to 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

89,689/-maintained by the first appellate authority without appreciating the correct facts is not correct because all the information, facts & figures were already brought on record in the audit report prior to the search, no incriminating material was found in search about any suppression of extra income and even proviso to 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

89,689/-maintained by the first appellate authority without appreciating the correct facts is not correct because all the information, facts & figures were already brought on record in the audit report prior to the search, no incriminating material was found in search about any suppression of extra income and even proviso to 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

89,689/-maintained by the first appellate authority without appreciating the correct facts is not correct because all the information, facts & figures were already brought on record in the audit report prior to the search, no incriminating material was found in search about any suppression of extra income and even proviso to section

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

89,689/-maintained by the first appellate authority without appreciating the correct facts is not correct because all the information, facts & figures were already brought on record in the audit report prior to the search, no incriminating material was found in search about any suppression of extra income and even proviso to section

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

89,689/-maintained by the first appellate authority without appreciating the correct facts is not correct because all the information, facts & figures were already brought on record in the audit report prior to the search, no incriminating material was found in search about any suppression of extra income and even proviso to section

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

89,689/-maintained by the first appellate authority without appreciating the correct facts is not correct because all the information, facts & figures were already brought on record in the audit report prior to the search, no incriminating material was found in search about any suppression of extra income and even proviso to section

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

89,689/-maintained by the first appellate authority without appreciating the correct facts is not correct because all the information, facts & figures were already brought on record in the audit report prior to the search, no incriminating material was found in search about any suppression of extra income and even proviso to 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

89,689/-maintained by the first appellate authority without appreciating the correct facts is not correct because all the information, facts & figures were already brought on record in the audit report prior to the search, no incriminating material was found in search about any suppression of extra income and even proviso to 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

89,689/-maintained by the first appellate authority without appreciating the correct facts is not correct because all the information, facts & figures were already brought on record in the audit report prior to the search, no incriminating material was found in search about any suppression of extra income and even proviso to section

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

89,689/-maintained by the first appellate authority without appreciating the correct facts is not correct because all the information, facts & figures were already brought on record in the audit report prior to the search, no incriminating material was found in search about any suppression of extra income and even proviso to section

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

89,689/-maintained by the first appellate authority without appreciating the correct facts is not correct because all the information, facts & figures were already brought on record in the audit report prior to the search, no incriminating material was found in search about any suppression of extra income and even proviso to section

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

89,689/-maintained by the first appellate authority without appreciating the correct facts is not correct because all the information, facts & figures were already brought on record in the audit report prior to the search, no incriminating material was found in search about any suppression of extra income and even proviso to section