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
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 considering the facts
