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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment

M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

In the result, appeal filed by the assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

132(1) of the 1961 Act, and hence is an unabated assessment. Reference is drawn to the provisions of second proviso to Section 153A(1) . The AO while making search assessment for impugned assessment year, vide assessment order dated 30.03.2013 passed u/s 153A read with Section 143(3) , reiterated the additions of Rs. 6,26,650/- made

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

In the result the appeal of the assessee is partly allowed

132 of the Income Tax Act was carried out upon the assessee on 27.08.2009. Subsequent to the search being made, a notice under section 153A was issued on 7.07.2010 and finally an assessment was completed under section 153A rws 143(3) at a total income of Rs.1,82,70,440/-. Penalty proceedings under section

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

In the result the appeal of the assessee is partly allowed

132 of the Income Tax Act was carried out upon the assessee on 27.08.2009. Subsequent to the search being made, a notice under section 153A was issued on 7.07.2010 and finally an assessment was completed under section 153A rws 143(3) at a total income of Rs.1,82,70,440/-. Penalty proceedings under section

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

In the result the appeal of the assessee is partly allowed

132 of the Income Tax Act was carried out upon the assessee on 27.08.2009. Subsequent to the search being made, a notice under section 153A was issued on 7.07.2010 and finally an assessment was completed under section 153A rws 143(3) at a total income of Rs.1,82,70,440/-. Penalty proceedings under section

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

Section 131(1) to all the sundry creditors . In case where the summons under Section 131(1) returned unserved , the assessee was not informed by AO about the same and the reasons were not communicated to the assessee. It was submitted that it is only after the assessment order was passed, the assessee came to know about

DCIT CIRCLE-3, MIRZAPUR vs. SHRI NEERAJ AGRAWAL, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

Section 131(1) to all the sundry creditors . In case where the summons under Section 131(1) returned unserved , the assessee was not informed by AO about the same and the reasons were not communicated to the assessee. It was submitted that it is only after the assessment order was passed, the assessee came to know about

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

section 40A(3) r'w Rule 6DDj) needs to be strictly interpreted by applying the Hayden's rule of Mischief and also the ratio laid down by Supreme Court in case of Commissioner of customs Vs M/Dilip Kumar And Company 8. On the facts and circumstances of the case and in law, the CIT(A) failed to allude

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

section 40A(3) r'w Rule 6DDj) needs to be strictly interpreted by applying the Hayden's rule of Mischief and also the ratio laid down by Supreme Court in case of Commissioner of customs Vs M/Dilip Kumar And Company 8. On the facts and circumstances of the case and in law, the CIT(A) failed to allude

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

section 40A(3) r'w Rule 6DDj) needs to be strictly interpreted by applying the Hayden's rule of Mischief and also the ratio laid down by Supreme Court in case of Commissioner of customs Vs M/Dilip Kumar And Company 8. On the facts and circumstances of the case and in law, the CIT(A) failed to allude

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

section 40A(3) r'w Rule 6DDj) needs to be strictly interpreted by applying the Hayden's rule of Mischief and also the ratio laid down by Supreme Court in case of Commissioner of customs Vs M/Dilip Kumar And Company 8. On the facts and circumstances of the case and in law, the CIT(A) failed to allude

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

section 40A(3) r'w Rule 6DDj) needs to be strictly interpreted by applying the Hayden's rule of Mischief and also the ratio laid down by Supreme Court in case of Commissioner of customs Vs M/Dilip Kumar And Company 8. On the facts and circumstances of the case and in law, the CIT(A) failed to allude

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

section 40A(3) r'w Rule 6DDj) needs to be strictly interpreted by applying the Hayden's rule of Mischief and also the ratio laid down by Supreme Court in case of Commissioner of customs Vs M/Dilip Kumar And Company 8. On the facts and circumstances of the case and in law, the CIT(A) failed to allude

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

section 40A(3) r'w Rule 6DDj) needs to be strictly interpreted by applying the Hayden's rule of Mischief and also the ratio laid down by Supreme Court in case of Commissioner of customs Vs M/Dilip Kumar And Company 8. On the facts and circumstances of the case and in law, the CIT(A) failed to allude

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

section 40A(3) r'w Rule 6DDj) needs to be strictly interpreted by applying the Hayden's rule of Mischief and also the ratio laid down by Supreme Court in case of Commissioner of customs Vs M/Dilip Kumar And Company 8. On the facts and circumstances of the case and in law, the CIT(A) failed to allude

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

section 40A(3) r'w Rule 6DDj) needs to be strictly interpreted by applying the Hayden's rule of Mischief and also the ratio laid down by Supreme Court in case of Commissioner of customs Vs M/Dilip Kumar And Company 8. On the facts and circumstances of the case and in law, the CIT(A) failed to allude