JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

36 different assessment years in the cases of the aforesaid 11 different assessees. It was the contention of the learned Counsel for the assessee that considering the enormity of seized materials, digital data, submissions of the assessees, appraisal report provided by the Investigation Wing of Income Tax Department, reports under Rules 9 and 9A of ITSC(P) Rules, and other

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

36 different assessment years in the cases of the aforesaid 11 different assessees. It was the contention of the learned Counsel for the assessee that considering the enormity of seized materials, digital data, submissions of the assessees, appraisal report provided by the Investigation Wing of Income Tax Department, reports under Rules 9 and 9A of ITSC(P) Rules, and other

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

In the result the appeal of the assessee is partly allowed

ii. On account of inflated expenses on the basis of print outs of CPU marked as KZ-1 – Rs. 20,76,268/-. iii. On account of repair and maintenance - Rs.10,120/-. iv. On account of disallowance of interest – Rs.33,570/-. v. On account of disallowance of diesel expenses – Rs.8,70,985/-. vi. On account of disallowance of commission on sales

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

In the result the appeal of the assessee is partly allowed

ii. On account of inflated expenses on the basis of print outs of CPU marked as KZ-1 – Rs. 20,76,268/-. iii. On account of repair and maintenance - Rs.10,120/-. iv. On account of disallowance of interest – Rs.33,570/-. v. On account of disallowance of diesel expenses – Rs.8,70,985/-. vi. On account of disallowance of commission on sales

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

In the result the appeal of the assessee is partly allowed

ii. On account of inflated expenses on the basis of print outs of CPU marked as KZ-1 – Rs. 20,76,268/-. iii. On account of repair and maintenance - Rs.10,120/-. iv. On account of disallowance of interest – Rs.33,570/-. v. On account of disallowance of diesel expenses – Rs.8,70,985/-. vi. On account of disallowance of commission on sales

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

36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025 (in I.T.A. No.39/Alld/2025) C.O.No.03/Alld/2025 (in I.T.A. No.40/Allahabad/2025

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

36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025 (in I.T.A. No.39/Alld/2025) C.O.No.03/Alld/2025 (in I.T.A. No.40/Allahabad/2025

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

36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025 (in I.T.A. No.39/Alld/2025) C.O.No.03/Alld/2025 (in I.T.A. No.40/Allahabad/2025

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

36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025 (in I.T.A. No.39/Alld/2025) C.O.No.03/Alld/2025 (in I.T.A. No.40/Allahabad/2025

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

36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025 (in I.T.A. No.39/Alld/2025) C.O.No.03/Alld/2025 (in I.T.A. No.40/Allahabad/2025

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

36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025 (in I.T.A. No.39/Alld/2025) C.O.No.03/Alld/2025 (in I.T.A. No.40/Allahabad/2025

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

36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025 (in I.T.A. No.39/Alld/2025) C.O.No.03/Alld/2025 (in I.T.A. No.40/Allahabad/2025

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

36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025 (in I.T.A. No.39/Alld/2025) C.O.No.03/Alld/2025 (in I.T.A. No.40/Allahabad/2025

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

36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025 (in I.T.A. No.39/Alld/2025) C.O.No.03/Alld/2025 (in I.T.A. No.40/Allahabad/2025

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

36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025 (in I.T.A. No.39/Alld/2025) C.O.No.03/Alld/2025 (in I.T.A. No.40/Allahabad/2025

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

36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025 (in I.T.A. No.39/Alld/2025) C.O.No.03/Alld/2025 (in I.T.A. No.40/Allahabad/2025

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

36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025 (in I.T.A. No.39/Alld/2025) C.O.No.03/Alld/2025 (in I.T.A. No.40/Allahabad/2025

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

36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025 (in I.T.A. No.39/Alld/2025) C.O.No.03/Alld/2025 (in I.T.A. No.40/Allahabad/2025