NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

Section 143(3) of the Income-tax Act,1961(hereinafter called “ the Act”). We have heard these cross appeals in Open Court proceedings through physical hearing mode. 2. The assessee has raised following grounds of appeal in memo of appeal filed with Income Tax Appellate Tribunal, Allahabad Bench, Allahabad, U.P. (hereinafter called “ the tribunal”), in ITA No. 100/Alld./2017

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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

Section 143(3) of the Income-tax Act,1961(hereinafter called “ the Act”). We have heard these cross appeals in Open Court proceedings through physical hearing mode. 2. The assessee has raised following grounds of appeal in memo of appeal filed with Income Tax Appellate Tribunal, Allahabad Bench, Allahabad, U.P. (hereinafter called “ the tribunal”), in ITA No. 100/Alld./2017

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

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD vs. VIJAY STONE PRODUCT, 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

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

RAMJI VAISH,ALLAHABAD vs. DCIT(C.C.), 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

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay

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

145(3) of the Act was not invoked. Therefore the extra addition is liable to be deleted in the facts and circumstances of the case. ITA Nos.24 & 25/ALLD/2019 M/s Jai Maa Sharda Service Station ITA Nos. 105,106,107,108/ALLD/2019 M/s Subhash Stone Product (P.) Ltd. ITA Nos. 30,31,32,33/ALLD/2019 Vijay Stone Product ITA Nos. 64 & 65/ALLD/2019 Vijay