SMT. NEETA NATH L/H OF LATE DR. JITENDRA NATH,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

In the result, both the appeals in ITA No

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Vs. The Asstt. Commissioner Of Smt. Neeta Nath, L/H Of Lt. Dr. Jitendra Nath Income Tax, Central Circle, Civil Lines, Allahabad B/401, Mayan Enclave, 49/13, Clive Road, Allahabad Pan-Abepn1795Q (Appellant) (Respondent) Assessment Year: 2013-14 Madhurendra Nath, Vs. The Asstt. Commissioner Of B-502, Vinayak Le Grande, Income Tax, Central Circle, 16/12, Lal Bahadur Shastri Civil Lines, Allahabad Road, Allahabad-211001 Pan-Aaipn8161D (Appellant) (Respondent) Appellant By: Sh. Siddharth Pathak, Adv Respondent By: Sh. Rabin Chaudhari, Cit Dr Date Of Hearing: 18.01.2023 Date Of Pronouncement: 16.02.2023 O R D E R Shri Vijay Pal Rao, J.M.: These Two Appeals By The Two Related Assessees Are Directed Against Two Separate Orders Of The Cit(A), Both Dated 28.04.2016 For The Assessment Year 2013-14. 2. These Appeals Are Arising From The Assessment Orders Passed Under Section 153C In Pursuant To The Search & Seizure Action Under Section 132(1) Of The Income Tax Act, Dated 05.12.2013 In The Case Of Shri. Hemant Kumar Sindhi. Therefore, The Facts & Circumstances As Well As The Grounds Of Appeal

21. BECAUSE the assessment order dated 19th March 2016 and the order passed by Id. CIT(Appeals) dated 13.11.2017 is wholly illegal and unjustified on legal grounds as also on facts of the case. 22. BECAUSE the appellant denies the liability of interest under various section Independent of quantum of assessment.” 3. The assessee is an individual and was Dental

MADHURENDRA NATH,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, both the appeals in ITA No

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Vs. The Asstt. Commissioner Of Smt. Neeta Nath, L/H Of Lt. Dr. Jitendra Nath Income Tax, Central Circle, Civil Lines, Allahabad B/401, Mayan Enclave, 49/13, Clive Road, Allahabad Pan-Abepn1795Q (Appellant) (Respondent) Assessment Year: 2013-14 Madhurendra Nath, Vs. The Asstt. Commissioner Of B-502, Vinayak Le Grande, Income Tax, Central Circle, 16/12, Lal Bahadur Shastri Civil Lines, Allahabad Road, Allahabad-211001 Pan-Aaipn8161D (Appellant) (Respondent) Appellant By: Sh. Siddharth Pathak, Adv Respondent By: Sh. Rabin Chaudhari, Cit Dr Date Of Hearing: 18.01.2023 Date Of Pronouncement: 16.02.2023 O R D E R Shri Vijay Pal Rao, J.M.: These Two Appeals By The Two Related Assessees Are Directed Against Two Separate Orders Of The Cit(A), Both Dated 28.04.2016 For The Assessment Year 2013-14. 2. These Appeals Are Arising From The Assessment Orders Passed Under Section 153C In Pursuant To The Search & Seizure Action Under Section 132(1) Of The Income Tax Act, Dated 05.12.2013 In The Case Of Shri. Hemant Kumar Sindhi. Therefore, The Facts & Circumstances As Well As The Grounds Of Appeal

21. BECAUSE the assessment order dated 19th March 2016 and the order passed by Id. CIT(Appeals) dated 13.11.2017 is wholly illegal and unjustified on legal grounds as also on facts of the case. 22. BECAUSE the appellant denies the liability of interest under various section Independent of quantum of assessment.” 3. The assessee is an individual and was Dental

ABDULLAH KHAN,BHADOHI vs. CIT (A), VARANASI

Bench: Shri.Vijay Pal Raoita Nos.22 & 23/Alld/2022 Ays: 2008-09 & 2011-12 Vs. The Commissioner Of Income Abdullah Khan, Takiya Kallan Shah, Main Road, Tax (Appeals), Varanasi District-Sant Ravidas Nagar (Bhadohi), U.P. Pan-Akypk9399L (Appellant) (Respondent) Assessee By: Sh. Arif Iqbal, Advocate Department By: Sh. A.K. Singh, Sr. D.R. Date Of Hearing: 12.12.2022 Date Of Pronouncement: 20.12.2022 O R D E R Shri Vijay Pal Rao: These Two Appeals By The Assessee Are Directed Against Two Separate Orders Of Cit(A), Both Dated 04.06.2019 For The Assessment Years 2008-09 & 2011-12, Respectively. 2. The Impugned Orders Of The Cit(A) Were Passed On 04.06.2019, Whereas These Appeals Have Been Filed By The Assessee On 01.07.2022, Therefore, The Delay Of More Than Two Years Is Required To Be Explained. The Assessee Has Filed The Applications For Condonation Of Delay & Submitted That The Assessee Could Not Receive The Impugned Orders Passed By The Cit(A) Till 20.03.2020 When The Assessee Obtained The Certified Copies Of The Above Orders. The Learned Ar Of The Assessee Has Further Submitted That The Counsel Who Was Appearing For The Assessee Also Did Not Communicate About The Impugned Orders Passed By The Cit(A) Therefore, The Assessee Was Having No Knowledge About The Impugned Orders. He Has Further Submitted That When The Orders Were Received By The Assessee, It Was Covid-19

capital gain on sale of Godown as well as the residential plot vide sale deed dated 31.8.2007 and 11.3.2011, respectively was escaped assessment. It was AYs: 2008-09 & 2011-12 Abdullah Khan further stated in the report that the Godown was sold by Sh. Charanjit Singh Sehgal to the assessee for a consideration of Rs. 13,00,000/- stamp duty

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

section 20(2) of the 1973 Act, mandate that the funds of the authority are to be applied towards meeting the expenses of the authority in the administration of that Act and for no other purpose. iv. The contention of the Revenue that the assessee was a commercial enterprise which had undertaken various civil construction work on behalf of State

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

section 20(2) of the 1973 Act, mandate that the funds of the authority are to be applied towards meeting the expenses of the authority in the administration of that Act and for no other purpose. iv. The contention of the Revenue that the assessee was a commercial enterprise which had undertaken various civil construction work on behalf of State

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

section 20(2) of the 1973 Act, mandate that the funds of the authority are to be applied towards meeting the expenses of the authority in the administration of that Act and for no other purpose. iv. The contention of the Revenue that the assessee was a commercial enterprise which had undertaken various civil construction work on behalf of State