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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

7 CPUs, 26 HDDs and one laptop seized during the search u/s 132 of the Act. The expert has opined that the storage of this data would require a memory of 200GB and that it was impossible to store it on a pen drive of 8GB capacity. The learned Counsel for the assessee also submitted that in any case there

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

7 CPUs, 26 HDDs and one laptop seized during the search u/s 132 of the Act. The expert has opined that the storage of this data would require a memory of 200GB and that it was impossible to store it on a pen drive of 8GB capacity. The learned Counsel for the assessee also submitted that in any case there

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

7 CPUs, 26 HDDs and one laptop seized during the search u/s 132 of the Act. The expert has opined that the storage of this data would require a memory of 200GB and that it was impossible to store it on a pen drive of 8GB capacity. The learned Counsel for the assessee also submitted that in any case there

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

7 CPUs, 26 HDDs and one laptop seized during the search u/s 132 of the Act. The expert has opined that the storage of this data would require a memory of 200GB and that it was impossible to store it on a pen drive of 8GB capacity. The learned Counsel for the assessee also submitted that in any case there

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

In the result the appeal of the assessee is partly allowed

94,098/- had been paid, the ld. CIT(A) upheld the decision of the ld. AO to disallow interest of Rs.33,520/-. Finally, with regard to the disallowance of Rs.8,70,985/- under the head diesel expenses. The ld. CIT(A) observed that the ld. AO had noticed that the assessee had shown income of Rs.1,20,000/- from

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

In the result the appeal of the assessee is partly allowed

94,098/- had been paid, the ld. CIT(A) upheld the decision of the ld. AO to disallow interest of Rs.33,520/-. Finally, with regard to the disallowance of Rs.8,70,985/- under the head diesel expenses. The ld. CIT(A) observed that the ld. AO had noticed that the assessee had shown income of Rs.1,20,000/- from

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

In the result the appeal of the assessee is partly allowed

94,098/- had been paid, the ld. CIT(A) upheld the decision of the ld. AO to disallow interest of Rs.33,520/-. Finally, with regard to the disallowance of Rs.8,70,985/- under the head diesel expenses. The ld. CIT(A) observed that the ld. AO had noticed that the assessee had shown income of Rs.1,20,000/- from

UMRAO SINGH SMARAK SAMITI,ALLAHABAD vs. ITO, CPC, BANGALORE, BANGALORE

In the result, appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

94,60,424/- is bad both on the facts and in law. 2. That in any view of the matter CPC, Bengaluru was wrong in not allowing benefit of section 11 to 13 of the IT Act when the society is registered u/s 12A and 80G of the Act. 3. That in any view of the matter it is settled

ACIT,, ALLAHABAD vs. KESARWANI ZARDA BHANDAR,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 145(3) of the act and once the said provision for rejection of account was not invoked then the addition made is unwarranted because for rejection of account invoking of provision of section 145(3) is a mandatory requirement. In this regard there are various decisions in support of the assessee including the decision of apex court and various

M/S KESARWANI ZARDA BHANDAR,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 145(3) of the act and once the said provision for rejection of account was not invoked then the addition made is unwarranted because for rejection of account invoking of provision of section 145(3) is a mandatory requirement. In this regard there are various decisions in support of the assessee including the decision of apex court and various

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

In the result, appeal in ITA No

section 145(3) to this extent and made an addition of Rs.1,00,000/- on this account, thereby giving the assessee relief of Rs.86,94,292/-. 3. The second issue in the Department’s appeal is the decision of the ld. CIT(A) to delete an addition of Rs.2,66,73,629/- on account of unaccounted purchases, without appreciating that

ACIT,, ALLAHABAD vs. M/S KESARWANI & CO., ALLAHABAD

In the result, appeal in ITA No

section 145(3) to this extent and made an addition of Rs.1,00,000/- on this account, thereby giving the assessee relief of Rs.86,94,292/-. 3. The second issue in the Department’s appeal is the decision of the ld. CIT(A) to delete an addition of Rs.2,66,73,629/- on account of unaccounted purchases, without appreciating that

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

94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee’s C.O. No.5/All/2025 111 Revenue’s paper book in I.T.A

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

94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee’s C.O. No.5/All/2025 111 Revenue’s paper book in I.T.A

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

94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee’s C.O. No.5/All/2025 111 Revenue’s paper book in I.T.A

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

94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee’s C.O. No.5/All/2025 111 Revenue’s paper book in I.T.A

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

94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee’s C.O. No.5/All/2025 111 Revenue’s paper book in I.T.A

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

94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee’s C.O. No.5/All/2025 111 Revenue’s paper book in I.T.A