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

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B of the Act relates to time limit for completion of assessment under section 153A of the Act. The assessment order in the present case is dated 31/7/2017. It has been passed under section 153A read with

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B of the Act relates to time limit for completion of assessment under section 153A of the Act. The assessment order in the present case is dated 31/7/2017. It has been passed under section 153A read with

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B of the Act relates to time limit for completion of assessment under section 153A of the Act. The assessment order in the present case is dated 31/7/2017. It has been passed under section 153A read with

ARPIT HOSPITAL PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B of the Act relates to time limit for completion of assessment under section 153A of the Act. The assessment order in the present case is dated 31/7/2017. It has been passed under section 153A read with

ARPIT HOSPITAL PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B of the Act relates to time limit for completion of assessment under section 153A of the Act. The assessment order in the present case is dated 31/7/2017. It has been passed under section 153A read with

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B of the Act relates to time limit for completion of assessment under section 153A of the Act. The assessment order in the present case is dated 31/7/2017. It has been passed under section 153A read with

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B of the Act relates to time limit for completion of assessment under section 153A of the Act. The assessment order in the present case is dated 31/7/2017. It has been passed under section 153A read with

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B of the Act relates to time limit for completion of assessment under section 153A of the Act. The assessment order in the present case is dated 31/7/2017. It has been passed under section 153A read with

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. NAVJEEVAN PEDIATRICS PRIVATE LIMITED, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B of the Act relates to time limit for completion of assessment under section 153A of the Act. The assessment order in the present case is dated 31/7/2017. It has been passed under section 153A read with

MINTO COLONIZERS PRIVATE LIMITED,ALLAHABAD vs. DCIT CENTRAL CIRCLE , ALLAHABAD, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B of the Act relates to time limit for completion of assessment under section 153A of the Act. The assessment order in the present case is dated 31/7/2017. It has been passed under section 153A read with

JEEVAN JYOTI INFRASTRUCTURE COMPANY PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B of the Act relates to time limit for completion of assessment under section 153A of the Act. The assessment order in the present case is dated 31/7/2017. It has been passed under section 153A read with

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B of the Act relates to time limit for completion of assessment under section 153A of the Act. The assessment order in the present case is dated 31/7/2017. It has been passed under section 153A read with

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B of the Act relates to time limit for completion of assessment under section 153A of the Act. The assessment order in the present case is dated 31/7/2017. It has been passed under section 153A read with

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B of the Act relates to time limit for completion of assessment under section 153A of the Act. The assessment order in the present case is dated 31/7/2017. It has been passed under section 153A read with

MINTO DEVELOPERS PVT. LTD.,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B of the Act relates to time limit for completion of assessment under section 153A of the Act. The assessment order in the present case is dated 31/7/2017. It has been passed under section 153A read with

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B of the Act relates to time limit for completion of assessment under section 153A of the Act. The assessment order in the present case is dated 31/7/2017. It has been passed under section 153A read with

AMRESH KUMAR SINGH,ALLAHABAD vs. ITO- 2(1), ALLAHABAD

In the result, both the appeals are allowed for statistical purposes

Charitable Trust, Jyoti Medi Services, Arpit Hospital Pvt. Ltd. & Naw Jeevan Pediatrics Pvt. Ltd. Thus in such finding and observation bank account of Jammu & Kashmir as considered in the hands of the assessee is totally incorrect false and in arbitrary manner hence on such basis addition liable to be deleted. 7. That in any view of the matter no reasonable