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, 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

POOJA GROVER,ALLAHABAD vs. DCIT, CIR-2,, ALLAHABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

section 69A on account of loan taken from Mr. Umang Grover is confirmed. Loan taken from Shri Piyush Verma amounting to Rs.11,75,000/- Here again, the appellant has submitted bank account statement of Shri Piyush Verma as well as confirmation letter of amount advanced as loan on plain white paper. On perusal of bank account statement of Shri

M/S MAHESH CHANDRA VISHNU CHANDRA SARRAF,ALLAHABAD vs. ACCT, ALLAHABAD

In the result, the appeal of the revenue ITA No

Bench: Sh. Ramit Kochar & Sh. Anikesh Banerjeei.T.A. No.199/Alld/2016 Assessment Year: 2012-13 M/S Mahesh Chandra Vishnu Vs. Acit-Circle-1, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. (Respondent) [Pan:-[Aaqfm2701G] (Appellant) I.T.A. No. 216/Alld/2016 Assessment Year: 2012-13 Dy. Cit-Circle-1, Vs. M/S Mahesh Chandra Allahabad. Vishnu Chandra Sarraf, 37/164, Meerganj, Chowk Allahabad. [Pan:-[Aaqfm2701G] (Appellant) (Respondent) C.O. No.34/Alld/2016 (In I.T.A. No. 216/Alld/2016) Assessment Year: 2012-13 M/S Mahesh Chandra Vishnu Vs. Dcit-Circle-3, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. [Pan:-[Aaqfm2701G] (Respondent) (Appellant) Appellant By None. Respondent By Sh. A.K. Singh, Sr. Dr

sections of the income tax act is unjustified and illegal in the facts and circumstances of the case. 4 I.T.A. No. 199/Alld/2016, & C.O. No. 34/Alld/2016 6- That in any view of the matter the appellant reserves his right to take any fresh ground of appeal before hearing of the appeal.” I.T.A. No. 216/Alld/2016 3. The revenue has taken

DCIT, ALLAHABAD vs. M/S MAHESH CHANDRA VISHNU CHANDRA SARRAF, ALLAHABAD

In the result, the appeal of the revenue ITA No

Bench: Sh. Ramit Kochar & Sh. Anikesh Banerjeei.T.A. No.199/Alld/2016 Assessment Year: 2012-13 M/S Mahesh Chandra Vishnu Vs. Acit-Circle-1, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. (Respondent) [Pan:-[Aaqfm2701G] (Appellant) I.T.A. No. 216/Alld/2016 Assessment Year: 2012-13 Dy. Cit-Circle-1, Vs. M/S Mahesh Chandra Allahabad. Vishnu Chandra Sarraf, 37/164, Meerganj, Chowk Allahabad. [Pan:-[Aaqfm2701G] (Appellant) (Respondent) C.O. No.34/Alld/2016 (In I.T.A. No. 216/Alld/2016) Assessment Year: 2012-13 M/S Mahesh Chandra Vishnu Vs. Dcit-Circle-3, Chandra Sarraf, Allahabad. 37/164, Meerganj, Chowk Allahabad. [Pan:-[Aaqfm2701G] (Respondent) (Appellant) Appellant By None. Respondent By Sh. A.K. Singh, Sr. Dr

sections of the income tax act is unjustified and illegal in the facts and circumstances of the case. 4 I.T.A. No. 199/Alld/2016, & C.O. No. 34/Alld/2016 6- That in any view of the matter the appellant reserves his right to take any fresh ground of appeal before hearing of the appeal.” I.T.A. No. 216/Alld/2016 3. The revenue has taken

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

68,32,697/- for the assessment year 2016-17. AYs. 2014-15 to 2016-17 11. The assessee is aggrieved at the denial of exemption under section 11 of the Act and the confirmation of the additions made by the ld. CIT(A). Accordingly, it is in appeal before us with the grounds of appeal cited earlier in this

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

68,32,697/- for the assessment year 2016-17. AYs. 2014-15 to 2016-17 11. The assessee is aggrieved at the denial of exemption under section 11 of the Act and the confirmation of the additions made by the ld. CIT(A). Accordingly, it is in appeal before us with the grounds of appeal cited earlier in this

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

68,32,697/- for the assessment year 2016-17. AYs. 2014-15 to 2016-17 11. The assessee is aggrieved at the denial of exemption under section 11 of the Act and the confirmation of the additions made by the ld. CIT(A). Accordingly, it is in appeal before us with the grounds of appeal cited earlier in this

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

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 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

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

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

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

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