ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

u/s section 11. (3) Because the CIT(A) erred both on facts and in law in confirming the addition of net excess of income over expenditure of Rs.3,00,11,855/ under the head Income from business or profession. (4) Because the CIT(A) erred both on facts and in law in sustaining the addition of Rs.36

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.114/Alld//2025 (A.Y. 12-13) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income Tax Act, 1961 ('the Act’) and the assessment order dated 31.07.2017 passed under Section 153A r.w.s. 143(3) of the Act by the Assistant

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.114/Alld//2025 (A.Y. 12-13) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income Tax Act, 1961 ('the Act’) and the assessment order dated 31.07.2017 passed under Section 153A r.w.s. 143(3) of the Act by the Assistant

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.114/Alld//2025 (A.Y. 12-13) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income Tax Act, 1961 ('the Act’) and the assessment order dated 31.07.2017 passed under Section 153A r.w.s. 143(3) of the Act by the Assistant

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.114/Alld//2025 (A.Y. 12-13) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income Tax Act, 1961 ('the Act’) and the assessment order dated 31.07.2017 passed under Section 153A r.w.s. 143(3) of the Act by the Assistant

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

2,93,88,147/- made u/s 40A(3) of the IT Act and the issue is covered under exception under Rule 6DD(J) as well as issue is supported by various case laws. 5. That in any view of the matter the learned Commissioner of Income Tax (Appeal) deleted the addition made u/s 40A(3) of the IT Act after

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

2,93,88,147/- made u/s 40A(3) of the IT Act and the issue is covered under exception under Rule 6DD(J) as well as issue is supported by various case laws. 5. That in any view of the matter the learned Commissioner of Income Tax (Appeal) deleted the addition made u/s 40A(3) of the IT Act after

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

2,93,88,147/- made u/s 40A(3) of the IT Act and the issue is covered under exception under Rule 6DD(J) as well as issue is supported by various case laws. 5. That in any view of the matter the learned Commissioner of Income Tax (Appeal) deleted the addition made u/s 40A(3) of the IT Act after

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

2,93,88,147/- made u/s 40A(3) of the IT Act and the issue is covered under exception under Rule 6DD(J) as well as issue is supported by various case laws. 5. That in any view of the matter the learned Commissioner of Income Tax (Appeal) deleted the addition made u/s 40A(3) of the IT Act after

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

2,93,88,147/- made u/s 40A(3) of the IT Act and the issue is covered under exception under Rule 6DD(J) as well as issue is supported by various case laws. 5. That in any view of the matter the learned Commissioner of Income Tax (Appeal) deleted the addition made u/s 40A(3) of the IT Act after

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

2,93,88,147/- made u/s 40A(3) of the IT Act and the issue is covered under exception under Rule 6DD(J) as well as issue is supported by various case laws. 5. That in any view of the matter the learned Commissioner of Income Tax (Appeal) deleted the addition made u/s 40A(3) of the IT Act after

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

2,93,88,147/- made u/s 40A(3) of the IT Act and the issue is covered under exception under Rule 6DD(J) as well as issue is supported by various case laws. 5. That in any view of the matter the learned Commissioner of Income Tax (Appeal) deleted the addition made u/s 40A(3) of the IT Act after

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

2,93,88,147/- made u/s 40A(3) of the IT Act and the issue is covered under exception under Rule 6DD(J) as well as issue is supported by various case laws. 5. That in any view of the matter the learned Commissioner of Income Tax (Appeal) deleted the addition made u/s 40A(3) of the IT Act after

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

2,93,88,147/- made u/s 40A(3) of the IT Act and the issue is covered under exception under Rule 6DD(J) as well as issue is supported by various case laws. 5. That in any view of the matter the learned Commissioner of Income Tax (Appeal) deleted the addition made u/s 40A(3) of the IT Act after

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

2,93,88,147/- made u/s 40A(3) of the IT Act and the issue is covered under exception under Rule 6DD(J) as well as issue is supported by various case laws. 5. That in any view of the matter the learned Commissioner of Income Tax (Appeal) deleted the addition made u/s 40A(3) of the IT Act after

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

2,93,88,147/- made u/s 40A(3) of the IT Act and the issue is covered under exception under Rule 6DD(J) as well as issue is supported by various case laws. 5. That in any view of the matter the learned Commissioner of Income Tax (Appeal) deleted the addition made u/s 40A(3) of the IT Act after

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

2,93,88,147/- made u/s 40A(3) of the IT Act and the issue is covered under exception under Rule 6DD(J) as well as issue is supported by various case laws. 5. That in any view of the matter the learned Commissioner of Income Tax (Appeal) deleted the addition made u/s 40A(3) of the IT Act after

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

2,93,88,147/- made u/s 40A(3) of the IT Act and the issue is covered under exception under Rule 6DD(J) as well as issue is supported by various case laws. 5. That in any view of the matter the learned Commissioner of Income Tax (Appeal) deleted the addition made u/s 40A(3) of the IT Act after