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

5. The appellant then carried the matter to the ITAT Allahabad Bench in ITA No.304/Alld/2012. The Hon’ble Bench vide their orders dated 9.11.2012, held that the ld. CIT(A) had failed to note that the provisions of 292BB has been inserted in 7 Surendra Kumar Mishra the Income Tax Act by the Finance Act, 2008 w.e.f. 1.04.2008. The ITAT

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.

5. Because, returned income has been accepted in the order passed Under Section 143 (3) of the Act dated 21/12/2022 without any addition, whatsoever hence the addition made for a sum of Rs. 43,04,355/-in the order passed Under Section 143 (1) of the Act is liable to be deleted. 6. Because, the order appealed against is contrary

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

In the result the appeal of the assessee is partly allowed

139(1), with the same returned income. That original return had been processed under section 143(1) and in this manner, all the necessary information / facts and figures had been brought on record much prior to the date of search. It was submitted, that since the original assessment had already been concluded by an order under section