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

68 of the 1961 Act , and hence income assessed by the AO was to the tune of Rs. 78,82,390/-, vide assessment order dated 31.03.2013 passed by the AO u/s 153A read with Section 143(3) of the 1961 Act, as against the returned income of Rs.30,24,550/- 5. The assessee being aggrieved by assessment order dated

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

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

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

153 r.w.s. 153A r.w.s. 143(3) of the IT Act is bad both on the facts and in law because it was framed against the settled law of various courts, hence the disclosed income is liable to be accepted. 2-That in any view of the matter extra addition of Rs. 1,46,692/-maintained by the first appellate authority

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

153 r.w.s. 153A r.w.s. 143(3) of the IT Act is bad both on the facts and in law because it was framed against the settled law of various courts, hence the disclosed income is liable to be accepted. 2-That in any view of the matter extra addition of Rs. 1,46,692/-maintained by the first appellate authority

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

153 r.w.s. 153A r.w.s. 143(3) of the IT Act is bad both on the facts and in law because it was framed against the settled law of various courts, hence the disclosed income is liable to be accepted. 2-That in any view of the matter extra addition of Rs. 1,46,692/-maintained by the first appellate authority

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

153 r.w.s. 153A r.w.s. 143(3) of the IT Act is bad both on the facts and in law because it was framed against the settled law of various courts, hence the disclosed income is liable to be accepted. 2-That in any view of the matter extra addition of Rs. 1,46,692/-maintained by the first appellate authority

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

153 r.w.s. 153A r.w.s. 143(3) of the IT Act is bad both on the facts and in law because it was framed against the settled law of various courts, hence the disclosed income is liable to be accepted. 2-That in any view of the matter extra addition of Rs. 1,46,692/-maintained by the first appellate authority

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

153 r.w.s. 153A r.w.s. 143(3) of the IT Act is bad both on the facts and in law because it was framed against the settled law of various courts, hence the disclosed income is liable to be accepted. 2-That in any view of the matter extra addition of Rs. 1,46,692/-maintained by the first appellate authority

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

153 r.w.s. 153A r.w.s. 143(3) of the IT Act is bad both on the facts and in law because it was framed against the settled law of various courts, hence the disclosed income is liable to be accepted. 2-That in any view of the matter extra addition of Rs. 1,46,692/-maintained by the first appellate authority

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

153 r.w.s. 153A r.w.s. 143(3) of the IT Act is bad both on the facts and in law because it was framed against the settled law of various courts, hence the disclosed income is liable to be accepted. 2-That in any view of the matter extra addition of Rs. 1,46,692/-maintained by the first appellate authority

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

153 r.w.s. 153A r.w.s. 143(3) of the IT Act is bad both on the facts and in law because it was framed against the settled law of various courts, hence the disclosed income is liable to be accepted. 2-That in any view of the matter extra addition of Rs. 1,46,692/-maintained by the first appellate authority

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

153 r.w.s. 153A r.w.s. 143(3) of the IT Act is bad both on the facts and in law because it was framed against the settled law of various courts, hence the disclosed income is liable to be accepted. 2-That in any view of the matter extra addition of Rs. 1,46,692/-maintained by the first appellate authority

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

153 r.w.s. 153A r.w.s. 143(3) of the IT Act is bad both on the facts and in law because it was framed against the settled law of various courts, hence the disclosed income is liable to be accepted. 2-That in any view of the matter extra addition of Rs. 1,46,692/-maintained by the first appellate authority

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

153 r.w.s. 153A r.w.s. 143(3) of the IT Act is bad both on the facts and in law because it was framed against the settled law of various courts, hence the disclosed income is liable to be accepted. 2-That in any view of the matter extra addition of Rs. 1,46,692/-maintained by the first appellate authority

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

153 r.w.s. 153A r.w.s. 143(3) of the IT Act is bad both on the facts and in law because it was framed against the settled law of various courts, hence the disclosed income is liable to be accepted. 2-That in any view of the matter extra addition of Rs. 1,46,692/-maintained by the first appellate authority

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

153 r.w.s. 153A r.w.s. 143(3) of the IT Act is bad both on the facts and in law because it was framed against the settled law of various courts, hence the disclosed income is liable to be accepted. 2-That in any view of the matter extra addition of Rs. 1,46,692/-maintained by the first appellate authority