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
ITA 108/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11
Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary
For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250
282/-made on the basis of diary without any corroborative evidence nor any in support of such corroborative material brought on record about rough noting except stated entries in diaries.
18. That in any view of the matter penal interest charge u/s 234A by the assessing officer and confirmed by CIT(A) is highly unjustified.
19. That in any view
