M/S KESARWANI ZARDA BHANDAR,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

3) of the Income Tax Act by the various higher authorities of the department so as per the principles of consistency addition made is unwarranted as the assessing officer is bound to give cognizance to the past records. (c) That in the assessment year 1999-2000 for the first time in the history of the case an identical and similar

ACIT,, ALLAHABAD vs. KESARWANI ZARDA BHANDAR,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

3) of the Income Tax Act by the various higher authorities of the department so as per the principles of consistency addition made is unwarranted as the assessing officer is bound to give cognizance to the past records. (c) That in the assessment year 1999-2000 for the first time in the history of the case an identical and similar

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

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

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 and law, case

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

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 and law, case

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

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 and law, case

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

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 and law, case

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

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 and law, case

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

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 and law, case

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

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 and law, case

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

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 and law, case

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

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 and law, case

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

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 and law, case

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

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 and law, case

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

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 and law, case