SHRI MAHAVEER CHARITABLE TRUST,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Shri Mahaveer Charitable V. Commissioner Of Income Tax Trust (Exemption), Lucknow 46, Rajendra Nagar Balua Ghat, Allahabad Tan/Pan: Aahts9123K (Respondent) Appellant By: Mr. Pawan Jaiswal, C.A. Respondent By: Mr. Shantanu Dhamija, Cit Dr Date Of Hearing: 26.07.2021 Date Of Pronouncement: 03.08.2021 O R D E R

section 68 of the Income Tax Act. The Commissioner opined that the order passed by the AO u/s 143(3) was not made in accordance with the provisions of law and prima facie erroneous and prejudice to the interest of the Revenue. The Commissioner also observed that the AO erred in not charging interest u/s 234A

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

234A, 234B, & 234C of the Act. I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 3 7. That in view of the facts and circumstances of the case, the Assessing Officer has erred in law and on facts in initiating the penalty proceedings against the Appellant under Section

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

234A, 234B, & 234C of the Act. I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 3 7. That in view of the facts and circumstances of the case, the Assessing Officer has erred in law and on facts in initiating the penalty proceedings against the Appellant under Section

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

234A, 234B, & 234C of the Act. I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 3 7. That in view of the facts and circumstances of the case, the Assessing Officer has erred in law and on facts in initiating the penalty proceedings against the Appellant under Section

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

234A, 234B, & 234C of the Act. I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 3 7. That in view of the facts and circumstances of the case, the Assessing Officer has erred in law and on facts in initiating the penalty proceedings against the Appellant under Section

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

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

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

234A, 234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner

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

234A, 234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner

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

234A, 234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner

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

234A, 234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner

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

234A, 234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner

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

234A, 234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner

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

234A, 234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner

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

234A, 234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner

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

234A, 234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner

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

234A, 234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner

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

234A, 234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner

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

234A, 234B and 234C of the Income Tax Act is highly unjustified.” 5. Subsequent to the filing of the grounds of appeal, the assessee on 6.08.2024 filed the following additional grounds of appeal which reads as under:- “1. That in any view of the matter the approval granted on the basis of draft assessment order by the Joint Commissioner