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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.129/Alld/2025 (A.Y. 2012-13 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 6 (A.1) For the sake of convenience, these appeals are hereby disposed of through this consolidated order. At the time of hearing before

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.129/Alld/2025 (A.Y. 2012-13 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 6 (A.1) For the sake of convenience, these appeals are hereby disposed of through this consolidated order. At the time of hearing before

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.129/Alld/2025 (A.Y. 2012-13 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 6 (A.1) For the sake of convenience, these appeals are hereby disposed of through this consolidated order. At the time of hearing before

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.129/Alld/2025 (A.Y. 2012-13 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 6 (A.1) For the sake of convenience, these appeals are hereby disposed of through this consolidated order. At the time of hearing before

KALYAN JI MISHRA,MIRZAPUR vs. INCOME TAX OFFICER WARD 3(1), MIRZAPUR

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

Bench: Shri.Vijay Pal Raoassessment Year: 2009-10 Kalyan Ji Mishra, V. Income Tax Officer Range, Suriyawan, Mirzapur Civil Lines Road, Mirzapur Pan-Ahxpm48158 (Appellant) (Respondent) Appellant By: Mr. Praveen Godbole, Ca Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 18.01.2022 Date Of Pronouncement: 19.01.2022

271(1)(C) by order dated 16.03.2015 imposing penalty of Rs. 5,10,000/- is based both on the facts and in law. 2. That in any view of the matter the assessee has not concealed any particulars of income nor furnished any inaccurate particulars hence imposition of penalty of Rs. 5,10,000/- is highly unjustified. 3. That

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

u/s section 11. (3) Because the CIT(A) erred both on facts and in law in confirming the addition of net excess of income over expenditure of Rs.3,00,11,855/ under the head Income from business or profession. (4) Because the CIT(A) erred both on facts and in law in sustaining the addition of Rs.36

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

u/s section 11. (3) Because the CIT(A) erred both on facts and in law in confirming the addition of net excess of income over expenditure of Rs.3,00,11,855/ under the head Income from business or profession. (4) Because the CIT(A) erred both on facts and in law in sustaining the addition of Rs.36

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

u/s section 11. (3) Because the CIT(A) erred both on facts and in law in confirming the addition of net excess of income over expenditure of Rs.3,00,11,855/ under the head Income from business or profession. (4) Because the CIT(A) erred both on facts and in law in sustaining the addition of Rs.36

GYAN VIKAS SAMITI,AMBEDKAR NAGAR vs. THE INCOME TAX OFFICER , AMBEDKAR NAGAR

In the result, the impugned orders of the Ld

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

10(23C) of the Act. Further, in grounds of appeal, it has been contended by the assessee that the impugned order of the Ld. CIT(A) was liable to be set aside. On perusal of the impugned appellate order dated 13.03.2024 of the Ld. CIT(A), it is found that there is no mention of any opportunity having been given

GYAN VIKAS SAMITI ,AMBEDKAR NAGAR vs. THE INCOME TAX OFFICER, AMBEDKAR NAGAR

In the result, the impugned orders of the Ld

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

10(23C) of the Act. Further, in grounds of appeal, it has been contended by the assessee that the impugned order of the Ld. CIT(A) was liable to be set aside. On perusal of the impugned appellate order dated 13.03.2024 of the Ld. CIT(A), it is found that there is no mention of any opportunity having been given

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

10. The Assessing Officer, in the last para of the assessment order, states as follows:- “This order is passed with the prior approval of the Joint Commissioner of Income Tax, Central Range, Varanasi. (Vide F.No.JtCIT/CR/VNS/Approval u/s 153D/JJGroup/2017-18/304 dated 31.07.2017.” 11. Since the issue concerning ground Nos.1 and 2 has been remitted to the file

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

10. The Assessing Officer, in the last para of the assessment order, states as follows:- “This order is passed with the prior approval of the Joint Commissioner of Income Tax, Central Range, Varanasi. (Vide F.No.JtCIT/CR/VNS/Approval u/s 153D/JJGroup/2017-18/304 dated 31.07.2017.” 11. Since the issue concerning ground Nos.1 and 2 has been remitted to the file

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

10. The Assessing Officer, in the last para of the assessment order, states as follows:- “This order is passed with the prior approval of the Joint Commissioner of Income Tax, Central Range, Varanasi. (Vide F.No.JtCIT/CR/VNS/Approval u/s 153D/JJGroup/2017-18/304 dated 31.07.2017.” 11. Since the issue concerning ground Nos.1 and 2 has been remitted to the file

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

10. The Assessing Officer, in the last para of the assessment order, states as follows:- “This order is passed with the prior approval of the Joint Commissioner of Income Tax, Central Range, Varanasi. (Vide F.No.JtCIT/CR/VNS/Approval u/s 153D/JJGroup/2017-18/304 dated 31.07.2017.” 11. Since the issue concerning ground Nos.1 and 2 has been remitted to the file

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

10. The Assessing Officer, in the last para of the assessment order, states as follows:- “This order is passed with the prior approval of the Joint Commissioner of Income Tax, Central Range, Varanasi. (Vide F.No.JtCIT/CR/VNS/Approval u/s 153D/JJGroup/2017-18/304 dated 31.07.2017.” 11. Since the issue concerning ground Nos.1 and 2 has been remitted to the file

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

10. The Assessing Officer, in the last para of the assessment order, states as follows:- “This order is passed with the prior approval of the Joint Commissioner of Income Tax, Central Range, Varanasi. (Vide F.No.JtCIT/CR/VNS/Approval u/s 153D/JJGroup/2017-18/304 dated 31.07.2017.” 11. Since the issue concerning ground Nos.1 and 2 has been remitted to the file

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

10. The Assessing Officer, in the last para of the assessment order, states as follows:- “This order is passed with the prior approval of the Joint Commissioner of Income Tax, Central Range, Varanasi. (Vide F.No.JtCIT/CR/VNS/Approval u/s 153D/JJGroup/2017-18/304 dated 31.07.2017.” 11. Since the issue concerning ground Nos.1 and 2 has been remitted to the file

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

10. The Assessing Officer, in the last para of the assessment order, states as follows:- “This order is passed with the prior approval of the Joint Commissioner of Income Tax, Central Range, Varanasi. (Vide F.No.JtCIT/CR/VNS/Approval u/s 153D/JJGroup/2017-18/304 dated 31.07.2017.” 11. Since the issue concerning ground Nos.1 and 2 has been remitted to the file