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

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

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

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

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

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

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

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

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

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

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

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

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

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

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

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

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

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

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

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

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

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

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

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

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

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

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

153(B). This issue was raised first time before the tribunal therefore at outset it is being submitted here that it need not to be entertained and Hon'ble Bench may consider to reject it. The assessment order is very speaking and approval of the Joint CIT is with full application of mind.” 10. The Assessing Officer, in the last

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

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