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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowances and the approving authority will also ensure that proper enquiry or investigations are carried out by the Assessing Officer on the relevant materials including material in the hands of the Department. Secondly, the Assessing Officer also keeps in mind the interest of Revenue. Therefore, the said provision provides application of mind by the approving authority of the Department. I.T.A

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowances and the approving authority will also ensure that proper enquiry or investigations are carried out by the Assessing Officer on the relevant materials including material in the hands of the Department. Secondly, the Assessing Officer also keeps in mind the interest of Revenue. Therefore, the said provision provides application of mind by the approving authority of the Department. I.T.A

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

124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken