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

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

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

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

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

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

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

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

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

M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

In the result, appeal filed by the assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

5 carry no force and are dismissed.” 6. The assessee vide ground number 6 , inter-alia, also challenged before ld. CIT(A) the addition made by AO aggregating to Rs. 6,26,560/- under various heads , vide assessment order dated 31.03.2013 passed u/s 153A read with Section 143(3), which 7 Assessment Year: 2008-09 M/s Subhash Stone Industries Private

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

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

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