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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

45 Nos. 76 – 81/CTK/2022) in which grounds raised by the assessee against validity of approval granted u/s 153D of the I.T. Act were dismissed. (H.1) Learned Departmental Representatives also submitted that procedural irregularity was not fatal if jurisdictional issue was established. Further, learned Departmental Representatives submitted that fiscal acts should be interpreted in a way which enables functioning

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

45 Nos. 76 – 81/CTK/2022) in which grounds raised by the assessee against validity of approval granted u/s 153D of the I.T. Act were dismissed. (H.1) Learned Departmental Representatives also submitted that procedural irregularity was not fatal if jurisdictional issue was established. Further, learned Departmental Representatives submitted that fiscal acts should be interpreted in a way which enables functioning

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

45 Nos. 76 – 81/CTK/2022) in which grounds raised by the assessee against validity of approval granted u/s 153D of the I.T. Act were dismissed. (H.1) Learned Departmental Representatives also submitted that procedural irregularity was not fatal if jurisdictional issue was established. Further, learned Departmental Representatives submitted that fiscal acts should be interpreted in a way which enables functioning

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

45 Nos. 76 – 81/CTK/2022) in which grounds raised by the assessee against validity of approval granted u/s 153D of the I.T. Act were dismissed. (H.1) Learned Departmental Representatives also submitted that procedural irregularity was not fatal if jurisdictional issue was established. Further, learned Departmental Representatives submitted that fiscal acts should be interpreted in a way which enables functioning

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

45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa) has in paragraphs 13 and 24 of the order; took the aforesaid direction of CBDT into consideration and held that since CBDT, has powers for issuing such guidelines u/s 119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further

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

45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa) has in paragraphs 13 and 24 of the order; took the aforesaid direction of CBDT into consideration and held that since CBDT, has powers for issuing such guidelines u/s 119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further

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

45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa) has in paragraphs 13 and 24 of the order; took the aforesaid direction of CBDT into consideration and held that since CBDT, has powers for issuing such guidelines u/s 119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further

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

45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa) has in paragraphs 13 and 24 of the order; took the aforesaid direction of CBDT into consideration and held that since CBDT, has powers for issuing such guidelines u/s 119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further

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

45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa) has in paragraphs 13 and 24 of the order; took the aforesaid direction of CBDT into consideration and held that since CBDT, has powers for issuing such guidelines u/s 119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further

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

45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa) has in paragraphs 13 and 24 of the order; took the aforesaid direction of CBDT into consideration and held that since CBDT, has powers for issuing such guidelines u/s 119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further

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

45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa) has in paragraphs 13 and 24 of the order; took the aforesaid direction of CBDT into consideration and held that since CBDT, has powers for issuing such guidelines u/s 119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further

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

45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa) has in paragraphs 13 and 24 of the order; took the aforesaid direction of CBDT into consideration and held that since CBDT, has powers for issuing such guidelines u/s 119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further

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

45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa) has in paragraphs 13 and 24 of the order; took the aforesaid direction of CBDT into consideration and held that since CBDT, has powers for issuing such guidelines u/s 119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further

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

45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa) has in paragraphs 13 and 24 of the order; took the aforesaid direction of CBDT into consideration and held that since CBDT, has powers for issuing such guidelines u/s 119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further

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

45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa) has in paragraphs 13 and 24 of the order; took the aforesaid direction of CBDT into consideration and held that since CBDT, has powers for issuing such guidelines u/s 119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further

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

45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa) has in paragraphs 13 and 24 of the order; took the aforesaid direction of CBDT into consideration and held that since CBDT, has powers for issuing such guidelines u/s 119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further

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

45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa) has in paragraphs 13 and 24 of the order; took the aforesaid direction of CBDT into consideration and held that since CBDT, has powers for issuing such guidelines u/s 119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further

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

45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa) has in paragraphs 13 and 24 of the order; took the aforesaid direction of CBDT into consideration and held that since CBDT, has powers for issuing such guidelines u/s 119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further

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

45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa) has in paragraphs 13 and 24 of the order; took the aforesaid direction of CBDT into consideration and held that since CBDT, has powers for issuing such guidelines u/s 119 of I.T. Act; the same was certainly binding on the Department. The learned Counsel for the assessee further