BRAJESH AGRAWAL,PRAYAGRAJ vs. ASST. DIRECTOR OF INCOME TAX, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2021-22 Brajesh Agrawal, V. Asstt. Director Of Income Tax, Cpc, Bengaluru 3/15, Patrika Marg, Civil Lines, Allahabad, U.P. Pan-Acbpa3797R (Appellant) (Respondent) Assessee By: Sh. Saurabh Agrawal, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.03.2023 Date Of Pronouncement: 24.03.2023 O R D E R

4. We have considered the rival submissions as well as relevant material on record. The assessee has filed the return of income under section 139(1) of the Act on 15th March, 2022 within the extended due date of filing the return of income under section 139(1) of the Act declaring total income of Rs. 1,77,930/- after

M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

In the result, appeal filed by the assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Housing Development Company Vs. DCIT Central Circle-I, Bangalore in ITA No. 38/2014 dated 25.07.2014 wherein the Hon’ble Court held that the assessing authority shall determine the total income of the assessee taking into consideration the materials which was the subject matter of earlier return and the undisclosed income unearthed during search and also any other income which comes

SHOBHA RASTOGI,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri.Vijay Pal Raoassessment Year: 2008-09 Smt. Shobha Rastogi, V. Deputy Commissioner Of Income 30-A, M.G. Marg, Civil Lines, Tax, Circle-1, Allahabad, U.P. Allahabad, U.P. Pan-Afqpr4774R (Appellant) (Respondent) Appellant By: Mr. Praveen Godbole, C.A. Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 12.08.2021 Date Of Pronouncement: 13.08.2021

139(1) on 29.09.2008 and consequently the said notice is barred by limitation. 4. I have considered the rival submissions as well as relevant material on record. There is no dispute that the Assessing Officer issued notice under section 148 on 7.1.2010 and assessee has not filed any return of income in response to the said notice under section

KAMLA DEVI,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2010-11 V. Joint Commissioner Of Smt. Parvati Devi L/H Late Kamla Devi, Sahson, Allahabad, Income Tax, Central Circle, Allahabad U.P. Pan-Bfrpd6086G (Appellant) (Respondent) Assessee By: None (Application) Respondent By: Sh. Rabin Chaudhari, Cit Dr Date Of Hearing: 23.01.2023 Date Of Pronouncement: 07.03.2023 O R D E R

section 143(3) of the Income Tax Act for last so many years wherein the assessee has been declaring the income ranging from Rs. 18 to 28 lacs. Therefore, the availability of cash of Rs. 6,70,000/- was not abnormal or excess in view of the past income declared by the assessee. He has thus pleaded that the addition

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

housing accommodation or for the purposes of planning, development or improvement of cities, towns and villages were omitted and the benefit conferred by erstwhile section 10(20A) on such authorities were taken away. Thereafter, after insertion of the said proviso, any institution carrying on of any activity in the nature of trade, commerce or business would not be regarded

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

housing accommodation or for the purposes of planning, development or improvement of cities, towns and villages were omitted and the benefit conferred by erstwhile section 10(20A) on such authorities were taken away. Thereafter, after insertion of the said proviso, any institution carrying on of any activity in the nature of trade, commerce or business would not be regarded

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

housing accommodation or for the purposes of planning, development or improvement of cities, towns and villages were omitted and the benefit conferred by erstwhile section 10(20A) on such authorities were taken away. Thereafter, after insertion of the said proviso, any institution carrying on of any activity in the nature of trade, commerce or business would not be regarded

MADHURENDRA NATH,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, both the appeals in ITA No

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Vs. The Asstt. Commissioner Of Smt. Neeta Nath, L/H Of Lt. Dr. Jitendra Nath Income Tax, Central Circle, Civil Lines, Allahabad B/401, Mayan Enclave, 49/13, Clive Road, Allahabad Pan-Abepn1795Q (Appellant) (Respondent) Assessment Year: 2013-14 Madhurendra Nath, Vs. The Asstt. Commissioner Of B-502, Vinayak Le Grande, Income Tax, Central Circle, 16/12, Lal Bahadur Shastri Civil Lines, Allahabad Road, Allahabad-211001 Pan-Aaipn8161D (Appellant) (Respondent) Appellant By: Sh. Siddharth Pathak, Adv Respondent By: Sh. Rabin Chaudhari, Cit Dr Date Of Hearing: 18.01.2023 Date Of Pronouncement: 16.02.2023 O R D E R Shri Vijay Pal Rao, J.M.: These Two Appeals By The Two Related Assessees Are Directed Against Two Separate Orders Of The Cit(A), Both Dated 28.04.2016 For The Assessment Year 2013-14. 2. These Appeals Are Arising From The Assessment Orders Passed Under Section 153C In Pursuant To The Search & Seizure Action Under Section 132(1) Of The Income Tax Act, Dated 05.12.2013 In The Case Of Shri. Hemant Kumar Sindhi. Therefore, The Facts & Circumstances As Well As The Grounds Of Appeal

4. BECAUSE the Id. CIT (Appeals) should have quashed the assessment order dated 19th March 2016 on the preliminary legal issues which goes to the very root of a valid assessment and in pursuance to illegal assessment the order passed by the Id. CIT(Appeals) is also bad in law. WITHOUT PREJUDICE TO AFORESAID 5. BECAUSE the Id. CIT (Appeals

SMT. NEETA NATH L/H OF LATE DR. JITENDRA NATH,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

In the result, both the appeals in ITA No

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Vs. The Asstt. Commissioner Of Smt. Neeta Nath, L/H Of Lt. Dr. Jitendra Nath Income Tax, Central Circle, Civil Lines, Allahabad B/401, Mayan Enclave, 49/13, Clive Road, Allahabad Pan-Abepn1795Q (Appellant) (Respondent) Assessment Year: 2013-14 Madhurendra Nath, Vs. The Asstt. Commissioner Of B-502, Vinayak Le Grande, Income Tax, Central Circle, 16/12, Lal Bahadur Shastri Civil Lines, Allahabad Road, Allahabad-211001 Pan-Aaipn8161D (Appellant) (Respondent) Appellant By: Sh. Siddharth Pathak, Adv Respondent By: Sh. Rabin Chaudhari, Cit Dr Date Of Hearing: 18.01.2023 Date Of Pronouncement: 16.02.2023 O R D E R Shri Vijay Pal Rao, J.M.: These Two Appeals By The Two Related Assessees Are Directed Against Two Separate Orders Of The Cit(A), Both Dated 28.04.2016 For The Assessment Year 2013-14. 2. These Appeals Are Arising From The Assessment Orders Passed Under Section 153C In Pursuant To The Search & Seizure Action Under Section 132(1) Of The Income Tax Act, Dated 05.12.2013 In The Case Of Shri. Hemant Kumar Sindhi. Therefore, The Facts & Circumstances As Well As The Grounds Of Appeal

4. BECAUSE the Id. CIT (Appeals) should have quashed the assessment order dated 19th March 2016 on the preliminary legal issues which goes to the very root of a valid assessment and in pursuance to illegal assessment the order passed by the Id. CIT(Appeals) is also bad in law. WITHOUT PREJUDICE TO AFORESAID 5. BECAUSE the Id. CIT (Appeals

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

Bench: Shri Vijay Pal Rao`

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

Bench: Shri Vijay Pal Rao`

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

Bench: Shri Vijay Pal Rao`

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

Bench: Shri Vijay Pal Rao`

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

Bench: Shri Vijay Pal Rao`

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

Bench: Shri Vijay Pal Rao`

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

Bench: Shri Vijay Pal Rao`

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

Bench: Shri Vijay Pal Rao`

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

Bench: Shri Vijay Pal Rao`

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018

UMA SHANKER AILANI,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

Appeals are allowed

Bench: Shri Vijay Pal Rao`

house property, interest, salary and interest from partnership firm M/s Diamond Brick Field. There was a search and seizure action under section 132 of the Act at the residential and business premises of the assessee on 5.12.2013. Consequently, the AO initiated the proceedings under section 153A for six years i.e. assessment year 2008-09 to 2013- ITA Nos.145 to 150/ALLD/2018