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

244 or, as the case may be, section 244A, this-proviso shall also apply accordingly. 8. It is submitted with great respect that the non-obstante clause as appearing in section 153B as referred to above shall prevail over section 153 and "time limit of one year would not become available to the Assessing Officer for completion of assessment after

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

244 or, as the case may be, section 244A, this-proviso shall also apply accordingly. 8. It is submitted with great respect that the non-obstante clause as appearing in section 153B as referred to above shall prevail over section 153 and "time limit of one year would not become available to the Assessing Officer for completion of assessment after

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

244 or, as the case may be, section 244A, this-proviso shall also apply accordingly. 8. It is submitted with great respect that the non-obstante clause as appearing in section 153B as referred to above shall prevail over section 153 and "time limit of one year would not become available to the Assessing Officer for completion of assessment after

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

244 or, as the case may be, section 244A, this-proviso shall also apply accordingly. 8. It is submitted with great respect that the non-obstante clause as appearing in section 153B as referred to above shall prevail over section 153 and "time limit of one year would not become available to the Assessing Officer for completion of assessment after

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

244 or, as the case may be, section 244A, this-proviso shall also apply accordingly. 8. It is submitted with great respect that the non-obstante clause as appearing in section 153B as referred to above shall prevail over section 153 and "time limit of one year would not become available to the Assessing Officer for completion of assessment after

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

244 or, as the case may be, section 244A, this-proviso shall also apply accordingly. 8. It is submitted with great respect that the non-obstante clause as appearing in section 153B as referred to above shall prevail over section 153 and "time limit of one year would not become available to the Assessing Officer for completion of assessment after

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

244 or, as the case may be, section 244A, this-proviso shall also apply accordingly. 8. It is submitted with great respect that the non-obstante clause as appearing in section 153B as referred to above shall prevail over section 153 and "time limit of one year would not become available to the Assessing Officer for completion of assessment after

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

244 or, as the case may be, section 244A, this-proviso shall also apply accordingly. 8. It is submitted with great respect that the non-obstante clause as appearing in section 153B as referred to above shall prevail over section 153 and "time limit of one year would not become available to the Assessing Officer for completion of assessment after

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

244 or, as the case may be, section 244A, this-proviso shall also apply accordingly. 8. It is submitted with great respect that the non-obstante clause as appearing in section 153B as referred to above shall prevail over section 153 and "time limit of one year would not become available to the Assessing Officer for completion of assessment after

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

244 or, as the case may be, section 244A, this-proviso shall also apply accordingly. 8. It is submitted with great respect that the non-obstante clause as appearing in section 153B as referred to above shall prevail over section 153 and "time limit of one year would not become available to the Assessing Officer for completion of assessment after

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

244 or, as the case may be, section 244A, this-proviso shall also apply accordingly. 8. It is submitted with great respect that the non-obstante clause as appearing in section 153B as referred to above shall prevail over section 153 and "time limit of one year would not become available to the Assessing Officer for completion of assessment after

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

244 or, as the case may be, section 244A, this-proviso shall also apply accordingly. 8. It is submitted with great respect that the non-obstante clause as appearing in section 153B as referred to above shall prevail over section 153 and "time limit of one year would not become available to the Assessing Officer for completion of assessment after

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

244 or, as the case may be, section 244A, this-proviso shall also apply accordingly. 8. It is submitted with great respect that the non-obstante clause as appearing in section 153B as referred to above shall prevail over section 153 and "time limit of one year would not become available to the Assessing Officer for completion of assessment after

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

244 or, as the case may be, section 244A, this-proviso shall also apply accordingly. 8. It is submitted with great respect that the non-obstante clause as appearing in section 153B as referred to above shall prevail over section 153 and "time limit of one year would not become available to the Assessing Officer for completion of assessment after

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

244 or, as the case may be, section 244A, this-proviso shall also apply accordingly. 8. It is submitted with great respect that the non-obstante clause as appearing in section 153B as referred to above shall prevail over section 153 and "time limit of one year would not become available to the Assessing Officer for completion of assessment after

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

244 or, as the case may be, section 244A, this-proviso shall also apply accordingly. 8. It is submitted with great respect that the non-obstante clause as appearing in section 153B as referred to above shall prevail over section 153 and "time limit of one year would not become available to the Assessing Officer for completion of assessment after

DINESH KUMAR SINGH,MIRZAPUR vs. PR. COMMISSIONER OF INCOME TAX, ALLAHABAD

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

disallowances which proves the fact that neither assessment proceeding is as per the procedure laid down by the department nor is investigation made as expected in scrutiny assessment, hence it is very much visible that assessment has been completed without application of mind, without proper inquiry and without the consequential investigation in the business transactions. Thus, obviously the assessment order

SHREE SUDHAKAR PANDEY,SONBHEDRA vs. ACIT RANGE-III,, MIRZAPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri.Vijay Pal Raoassessment Year: 2014-15 Shree Sudhakar Pandey, Civil Line, V Acit, Robertsganj, Sonebhadra, Uttar Pradesh- . Range-Iii, Mirzapur, U.P. 231216 Pan-Alds03711B (Appellant) (Respondent) Appellant By: Sh. Ashish Bansal, Adv Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 07/12/2021 Date Of Pronouncement: 17/12/2021 O R D E R

section 44AD. Thus the learned AR has submitted that the claim of depreciation was disallowed by the Assessing Officer on wrong presumption of fact. Similarly the CIT(A) has 2 Shree Sudhakar Pandey dismissed the appeal of the assessee on the basis of the facts contrary to the record. The learned AR pointed that the assessee has given