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

1) of the Income Tax Act, 1961 were issued by the learned AO from time to time. The main question that was addressed by the Assessing Officer, was with regard to the claim of the assessee for grant of exemption under sections 11, 12 and 13 of the Income Tax Act, 1961. The assessee is registered under section

SBW UDYOG LIMITED,,PRAYAGRAJ vs. DCIT, CIR-1,, ALLAHABAD

In the result, the appeal of the assessee is dismissed

Bench: Sh.Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y.2021-22 Sbw Udyog Limited, Vs. Deputy Commissioner Of Income 44, Thornhill Road, Prayagraj Tax, Circle-1, Prayagraj Pan:Aadcs2883B (Appellant) (Respondent) Assessee By: Sh. N.C. Agrawal, C.A. Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 18.12.2024 Date Of Pronouncement: 13 .03.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed Against The Orders Of The Ld. Cit(A) Under Section 250 Of The Income Tax Act, 1961 On 31.01.2024, Dismissing The Appeal Of The Assessee Against The Orders Of The Cpc Bengaluru, Under Section, 143(1) Dated 17.10.2022. Subsequently, The Said Appeal Was Migrated To The Nfac & Later On, The Appeal Proceedings Were Transferred To The Additional / Jcit(A), Aurangabad, Who Has Dismissed The Appeal Of The Assessee. The Grounds Of Appeal Preferred By The Assessee Are As Under:- “1. Because, Income Tax Department, Ministry Of Finance, Government Of India Has Observed In The Notice Under Section 250 Of The Income Tax Act, 1961, Which Reads As Under:- "The Income Tax Department Recognizes & Is Sensitive To The Hardships Being Faced By Taxpayers In Coping With The Challenges Posed By Covid-19 Pandemic." Consequently, Appeal Is Liable To Be Allowed.

13 A.Y. 2021-22 SBW Udyog Limited 143(1) which stated that adjustments could be made if disallowances were indicated in the audit report, could not prevail over the law laid down by the court and therefore the Bench had read down the provisions of section

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

1) of section 153B, except with the prior approval of the Joint Commissioner.] [Provided that nothing I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 89 contained in this section shall apply where the assessment or reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

1) of section 153B, except with the prior approval of the Joint Commissioner.] [Provided that nothing I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 89 contained in this section shall apply where the assessment or reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

1) of section 153B, except with the prior approval of the Joint Commissioner.] [Provided that nothing I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 89 contained in this section shall apply where the assessment or reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

1) of section 153B, except with the prior approval of the Joint Commissioner.] [Provided that nothing I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 89 contained in this section shall apply where the assessment or reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval

RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

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

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

1), the provisions of section 69 and consequently section 115BBE would not apply. The Ld AR further argued that to apply the provisions of Section 69, the twin conditions that triggered the liability for assessment under section 69 had to be fulfilled i.e. that the investment was not recorded in the books of account and that the assessee

SURENDRA KUMAR MISHRA,ALLAHABAD vs. ACIT, CIR-2, ALLAHABAD

In the result, the appeal of the assessee is dismissed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2002-03 Surendra Kumar Mishra, Vs. Assistant Commissioner Of 794A/1, Sohabatiyabagh, Income Tax, Circle-2, Allahabad Allahabad-211006, U.P. Pan:Aibpm4858R (Appellant) (Respondent) Assessee By: Sh. Ashish Bansal, Advocate Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.11.2024 Date Of Pronouncement: 10.02.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Under Section 250 R.W.S. 254 Of The Income Tax Act, 1961 On 26.10.2023. The Grounds Of Appeal Preferred By The Assessee Are As Under:- “1. Because The Cit(A) Has Erred In Law As Well As On Facts In Dismissing The 'Additional Ground' Relating To Non-Issuance Of Notice Under Section 143(2) Of The Act, Raised Before The Appellate Authority During The Course Of First Round Of Litigation, Which Has Been Remanded Back By The Hon'Ble Itat In Terms Of Order Dated 09.11.2012, By Observing That The Return Filed By The Appellant In Terms Of Letter Dated 10.11.2008 As Not A Valid Return In Compliance To Notice Dated 11.02.2008 Issued Under Section 148 Of The Act, As The Said Letter Was Filed By The Appellant After The Time Limit Of 30 Days Provided To Do So In Terms Of Notice Dated 11.02.208 Issued Under Section 148 Of The Act. 2. Because The Cit(A) Has Erred In Law As Well As On Facts In Observing That The Appellant Could Not Have Demand For Issuance Of Notice Under Section 143(2) Of The 1 Surendra Kumar Mishra

1) of the Act, after the issuance of notice under section 148, requiring the appellant to prepare true and correct return and file the same before him. 5. BECAUSE in view of the admitted facts on record that the appellant had filed return in compliance to notice dated 11.02.2008 issued under section 148 of the Act, vide letter dated

UMRAO SINGH SMARAK SAMITI,ALLAHABAD vs. ITO, CPC, BANGALORE, BANGALORE

In the result, appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

disallowing benefit of Section 11 to 13 under Section 154 of the Act since it is not apparent mistake from record and needs detail scrutiny which was not done hence the order under Section 154 as passed by CPC Bengaluru is highly unjustified. (iii) That in view of the matter the learned CIT (Appeal) was wrong in framing the order

KESARWANI & C0,,ALLAHABAD vs. JT CIT,, ALLAHABAD

In the result the appeal of the assessee is partly allowed

section 153A and therefore, the same are deleted. Ground Nos. 3 and 4 are accordingly allowed. 13. Ground number 5 is with relation to the sustenance of an addition of Rs. 2000/- on account of repairs and maintenance, out of a total addition of Rs. 10,120/- made by the assessing officer. The ld. CIT(Appeals), while observing that

KESARWANI & CO.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result the appeal of the assessee is partly allowed

section 153A and therefore, the same are deleted. Ground Nos. 3 and 4 are accordingly allowed. 13. Ground number 5 is with relation to the sustenance of an addition of Rs. 2000/- on account of repairs and maintenance, out of a total addition of Rs. 10,120/- made by the assessing officer. The ld. CIT(Appeals), while observing that

KESARWANI & C0.,ALLAHABAD vs. JT.CIT., ALLAHABAD

In the result the appeal of the assessee is partly allowed

section 153A and therefore, the same are deleted. Ground Nos. 3 and 4 are accordingly allowed. 13. Ground number 5 is with relation to the sustenance of an addition of Rs. 2000/- on account of repairs and maintenance, out of a total addition of Rs. 10,120/- made by the assessing officer. The ld. CIT(Appeals), while observing that

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

13 and 24 of the aforesaid order of Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) which are reproduced below for the ease of reference: The fact that such approval has been obtained should Also be mentioned in the body of the assessment order itself. In the present case, the learned Counsel

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

13 and 24 of the aforesaid order of Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) which are reproduced below for the ease of reference: The fact that such approval has been obtained should Also be mentioned in the body of the assessment order itself. In the present case, the learned Counsel

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

13 and 24 of the aforesaid order of Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) which are reproduced below for the ease of reference: The fact that such approval has been obtained should Also be mentioned in the body of the assessment order itself. In the present case, the learned Counsel

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

13 and 24 of the aforesaid order of Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) which are reproduced below for the ease of reference: The fact that such approval has been obtained should Also be mentioned in the body of the assessment order itself. In the present case, the learned Counsel

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

13 and 24 of the aforesaid order of Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) which are reproduced below for the ease of reference: The fact that such approval has been obtained should Also be mentioned in the body of the assessment order itself. In the present case, the learned Counsel

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

13 and 24 of the aforesaid order of Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra) which are reproduced below for the ease of reference: The fact that such approval has been obtained should Also be mentioned in the body of the assessment order itself. In the present case, the learned Counsel