M/S MEZA FILLING STATION ,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

In the result, Appeal i.e

Bench: Shri.Vijay Pal Rao

153C for the Assessment year 2008-09 from 07.12.2007 to 31.03.2008 to AY 2010-11 are not based on any material revealing undisclosed income. Accordingly, the additions made by the Assessing Officer for these years is liable to be deleted. 14. As far as the AY 2011-12 since this is the year of search and the assessee

M/S MEZA FILLING STATION ,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

In the result, Appeal i.e

Bench: Shri.Vijay Pal Rao

153C for the Assessment year 2008-09 from 07.12.2007 to 31.03.2008 to AY 2010-11 are not based on any material revealing undisclosed income. Accordingly, the additions made by the Assessing Officer for these years is liable to be deleted. 14. As far as the AY 2011-12 since this is the year of search and the assessee

M/S MEZA FILLING STATION ,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

In the result, Appeal i.e

Bench: Shri.Vijay Pal Rao

153C for the Assessment year 2008-09 from 07.12.2007 to 31.03.2008 to AY 2010-11 are not based on any material revealing undisclosed income. Accordingly, the additions made by the Assessing Officer for these years is liable to be deleted. 14. As far as the AY 2011-12 since this is the year of search and the assessee

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

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

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

153C and 153D represented 'complete code' to deal with search related assessments and, therefore, limitation for completion of assessment as has been specifically provided in section 153B read with section 245HA(2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding

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

153C and 153D represented 'complete code' to deal with search related assessments and, therefore, limitation for completion of assessment as has been specifically provided in section 153B read with section 245HA(2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding

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

153C and 153D represented 'complete code' to deal with search related assessments and, therefore, limitation for completion of assessment as has been specifically provided in section 153B read with section 245HA(2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding

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

153C and 153D represented 'complete code' to deal with search related assessments and, therefore, limitation for completion of assessment as has been specifically provided in section 153B read with section 245HA(2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding

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

153C and 153D represented 'complete code' to deal with search related assessments and, therefore, limitation for completion of assessment as has been specifically provided in section 153B read with section 245HA(2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding

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

153C and 153D represented 'complete code' to deal with search related assessments and, therefore, limitation for completion of assessment as has been specifically provided in section 153B read with section 245HA(2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding

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

153C and 153D represented 'complete code' to deal with search related assessments and, therefore, limitation for completion of assessment as has been specifically provided in section 153B read with section 245HA(2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding

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

153C and 153D represented 'complete code' to deal with search related assessments and, therefore, limitation for completion of assessment as has been specifically provided in section 153B read with section 245HA(2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding

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

153C and 153D represented 'complete code' to deal with search related assessments and, therefore, limitation for completion of assessment as has been specifically provided in section 153B read with section 245HA(2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding

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

153C and 153D represented 'complete code' to deal with search related assessments and, therefore, limitation for completion of assessment as has been specifically provided in section 153B read with section 245HA(2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding

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

153C and 153D represented 'complete code' to deal with search related assessments and, therefore, limitation for completion of assessment as has been specifically provided in section 153B read with section 245HA(2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding