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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

132 of the IT Act: Appeal Number Assessment year Appellant IT(SS)A No.41/Lkw/2022 2012-13 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.42/Lkw/2022 2013-14 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.43/Lkw/2022 2016-17 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.44/Lkw/2022 2017-18 Standard Frozen Foods Exports

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

132 of the IT Act: Appeal Number Assessment year Appellant IT(SS)A No.41/Lkw/2022 2012-13 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.42/Lkw/2022 2013-14 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.43/Lkw/2022 2016-17 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.44/Lkw/2022 2017-18 Standard Frozen Foods Exports

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

In the result the appeal of the assessee is partly allowed

132 of the Income Tax Act was carried out upon the assessee on 27.08.2009. Subsequent to the search being made, a notice under section 153A was issued on 7.07.2010 and finally an assessment was completed under section 153A rws 143(3) at a total income of Rs.1,82,70,440/-. Penalty proceedings under section 271(1)(c) were initiated. During

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

In the result the appeal of the assessee is partly allowed

132 of the Income Tax Act was carried out upon the assessee on 27.08.2009. Subsequent to the search being made, a notice under section 153A was issued on 7.07.2010 and finally an assessment was completed under section 153A rws 143(3) at a total income of Rs.1,82,70,440/-. Penalty proceedings under section 271(1)(c) were initiated. During

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

In the result the appeal of the assessee is partly allowed

132 of the Income Tax Act was carried out upon the assessee on 27.08.2009. Subsequent to the search being made, a notice under section 153A was issued on 7.07.2010 and finally an assessment was completed under section 153A rws 143(3) at a total income of Rs.1,82,70,440/-. Penalty proceedings under section 271(1)(c) were initiated. During

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

132 of the IT Act: Appeal Number Assessment year Appellant IT(SS)A No.41/Lkw/2022 2012-13 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.42/Lkw/2022 2013-14 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.43/Lkw/2022 2016-17 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.44/Lkw/2022 2017-18 Standard Frozen Foods Exports

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

132 of the IT Act: Appeal Number Assessment year Appellant IT(SS)A No.41/Lkw/2022 2012-13 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.42/Lkw/2022 2013-14 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.43/Lkw/2022 2016-17 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.44/Lkw/2022 2017-18 Standard Frozen Foods Exports

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

132 of the IT Act: Appeal Number Assessment year Appellant IT(SS)A No.41/Lkw/2022 2012-13 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.42/Lkw/2022 2013-14 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.43/Lkw/2022 2016-17 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.44/Lkw/2022 2017-18 Standard Frozen Foods Exports

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

132 of the IT Act: Appeal Number Assessment year Appellant IT(SS)A No.41/Lkw/2022 2012-13 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.42/Lkw/2022 2013-14 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.43/Lkw/2022 2016-17 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.44/Lkw/2022 2017-18 Standard Frozen Foods Exports

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

132 of the IT Act: Appeal Number Assessment year Appellant IT(SS)A No.41/Lkw/2022 2012-13 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.42/Lkw/2022 2013-14 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.43/Lkw/2022 2016-17 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.44/Lkw/2022 2017-18 Standard Frozen Foods Exports

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

132 of the IT Act: Appeal Number Assessment year Appellant IT(SS)A No.41/Lkw/2022 2012-13 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.42/Lkw/2022 2013-14 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.43/Lkw/2022 2016-17 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.44/Lkw/2022 2017-18 Standard Frozen Foods Exports

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

132 of the IT Act: Appeal Number Assessment year Appellant IT(SS)A No.41/Lkw/2022 2012-13 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.42/Lkw/2022 2013-14 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.43/Lkw/2022 2016-17 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.44/Lkw/2022 2017-18 Standard Frozen Foods Exports

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

132 of the IT Act: Appeal Number Assessment year Appellant IT(SS)A No.41/Lkw/2022 2012-13 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.42/Lkw/2022 2013-14 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.43/Lkw/2022 2016-17 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.44/Lkw/2022 2017-18 Standard Frozen Foods Exports

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

132 of the IT Act: Appeal Number Assessment year Appellant IT(SS)A No.41/Lkw/2022 2012-13 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.42/Lkw/2022 2013-14 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.43/Lkw/2022 2016-17 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.44/Lkw/2022 2017-18 Standard Frozen Foods Exports

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

132 of the IT Act: Appeal Number Assessment year Appellant IT(SS)A No.41/Lkw/2022 2012-13 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.42/Lkw/2022 2013-14 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.43/Lkw/2022 2016-17 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.44/Lkw/2022 2017-18 Standard Frozen Foods Exports

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

132 of the IT Act: Appeal Number Assessment year Appellant IT(SS)A No.41/Lkw/2022 2012-13 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.42/Lkw/2022 2013-14 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.43/Lkw/2022 2016-17 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.44/Lkw/2022 2017-18 Standard Frozen Foods Exports

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

132 of the IT Act: Appeal Number Assessment year Appellant IT(SS)A No.41/Lkw/2022 2012-13 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.42/Lkw/2022 2013-14 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.43/Lkw/2022 2016-17 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.44/Lkw/2022 2017-18 Standard Frozen Foods Exports

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

132 of the IT Act: Appeal Number Assessment year Appellant IT(SS)A No.41/Lkw/2022 2012-13 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.42/Lkw/2022 2013-14 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.43/Lkw/2022 2016-17 Standard Frozen Foods Exports Pvt. Ltd. IT(SS)A No.44/Lkw/2022 2017-18 Standard Frozen Foods Exports