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

d) the said judgment and order dated 16.09.2013, the Hon'ble High Court had specifically dealt with the applicability of the amended provision of section 2(15) effective from the assessment year 2009-10; e) the judgment and order dated 16.09.2013 (supra) had attained finality as the revenue did not challenge the same by taking the matter before

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 .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

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D) We have heard representatives of both sides. We have also perused the materials on record carefully. (D.1) The first limb of the contention raised by the learned Counsel for the assessee is on the legal ground that statutory approval given to the Assessing Officer for the assessment orders was not based on application of mind. It was the case

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D) We have heard representatives of both sides. We have also perused the materials on record carefully. (D.1) The first limb of the contention raised by the learned Counsel for the assessee is on the legal ground that statutory approval given to the Assessing Officer for the assessment orders was not based on application of mind. It was the case

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D) We have heard representatives of both sides. We have also perused the materials on record carefully. (D.1) The first limb of the contention raised by the learned Counsel for the assessee is on the legal ground that statutory approval given to the Assessing Officer for the assessment orders was not based on application of mind. It was the case

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D) We have heard representatives of both sides. We have also perused the materials on record carefully. (D.1) The first limb of the contention raised by the learned Counsel for the assessee is on the legal ground that statutory approval given to the Assessing Officer for the assessment orders was not based on application of mind. It was the case

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.

d. On the issue of section 115BBE, it was submitted that since section 69 had been applied, the tax would be levied under section 115BBE. e. On the issue of sundry creditors, it was submitted that even in the confirmations produced before him, it was seen that the same was contradictory (showing a proprietor as a partner) and therefore

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

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

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

D E R PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER: This appeal, filed by assessee, being ITA No.38/Alld./2022 for assessment year 2018-19, is directed against an appellate order dated 18.11.2022 in Appeal No. CIT(A),Allahabad/10093/2020-21(DIN & Order No. ITBA/NFAC/S/250/2022- 23/1047496818(1)) passed by learned Commissioner of Income Tax (Appeals), National faceless Appeal Centre (NFAC), Delhi (hereinafter called

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

In the result the appeal of the assessee is partly allowed

D E R PER BENCH: These appeals have been filed by the assessee and the Revenue against the orders of the ld. CIT(A), Allahabad vide his separate orders dated 14.03.2014, 19.03.2014 and 23.09.2014. As the issues involved in many of these appeals are similar, all the appeals are being taken up for disposal together for the sake of convenience

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

In the result the appeal of the assessee is partly allowed

D E R PER BENCH: These appeals have been filed by the assessee and the Revenue against the orders of the ld. CIT(A), Allahabad vide his separate orders dated 14.03.2014, 19.03.2014 and 23.09.2014. As the issues involved in many of these appeals are similar, all the appeals are being taken up for disposal together for the sake of convenience

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

In the result the appeal of the assessee is partly allowed

D E R PER BENCH: These appeals have been filed by the assessee and the Revenue against the orders of the ld. CIT(A), Allahabad vide his separate orders dated 14.03.2014, 19.03.2014 and 23.09.2014. As the issues involved in many of these appeals are similar, all the appeals are being taken up for disposal together for the sake of convenience

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

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

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