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

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

DILSHAD HUSAIN,ALLAHABAD vs. ACIT CIR.-1, ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

section 271(1)(c). This penalty order was also passed ex parte and was subsequently dismissed by the first appellate authority. The assessee subsequently filed appeals against the summary dismissal of his appeals and the Hon’ble ITAT observed, that the ld. CIT(A) had dismissed the appeal without giving sufficient opportunity to the assessee. Therefore, in the interest

DILSHAD HUSAIN,ALLAHABAD vs. ITO- 2(1), ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

section 271(1)(c). This penalty order was also passed ex parte and was subsequently dismissed by the first appellate authority. The assessee subsequently filed appeals against the summary dismissal of his appeals and the Hon’ble ITAT observed, that the ld. CIT(A) had dismissed the appeal without giving sufficient opportunity to the assessee. Therefore, in the interest

DILSHAD HUSAIN,ALLAHABAD vs. ACIT CIRCLE-1, ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

section 271(1)(c). This penalty order was also passed ex parte and was subsequently dismissed by the first appellate authority. The assessee subsequently filed appeals against the summary dismissal of his appeals and the Hon’ble ITAT observed, that the ld. CIT(A) had dismissed the appeal without giving sufficient opportunity to the assessee. Therefore, in the interest

DCIT CIRCLE-3, MIRZAPUR vs. SHRI NEERAJ AGRAWAL, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

10,15,000/- which has been added by the Assessing Officer on account of undisclosed cash credit u/s 68 of the Income Tax Act, 1961 as the assessee had not produced any evidence during the course of survey or assessment proceedings. 7. That the Ld. CIT (A) has erred in law and on fact and in the circumstance

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

10,15,000/- which has been added by the Assessing Officer on account of undisclosed cash credit u/s 68 of the Income Tax Act, 1961 as the assessee had not produced any evidence during the course of survey or assessment proceedings. 7. That the Ld. CIT (A) has erred in law and on fact and in the circumstance

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

M/S.H.K.INFRAVENTURES PVT. LTD.,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2015-16 M/S. H. K. Infraventure Pvt V. Acit, Central Circle Ltd Allahabad 17, Industrial Colony, Naini 38, Mahatma Gandhi Allahabad-211008. Marg, Allahabad-211001. Pan:Aacch6249K (Appellant) (Respondent) Assessment Year: 2015-16 M/S. H. K. Infraventure Pvt V. Assistant Commissioner Ltd Of Income Tax (Appeals) 17, Industrial Colony, Naini Income Tax Department Allahabad-211008. Nfac Delhi. Pan: Aacch6249K (Appellant) (Respondent) Appellant By: Shri Praveen Godbole, (Application) Respondent By: Shri. Amalendu Nath Mishra, Cit(Dr) Date Of Hearing: 09 09 2025 Date Of Pronouncement: 30 10 2025 O R D E R

38, Mahatma Gandhi Allahabad-211008. Marg, Allahabad-211001. PAN:AACCH6249K (Appellant) (Respondent) Assessment Year: 2015-16 M/s. H. K. Infraventure Pvt v. Assistant Commissioner Ltd of Income Tax (Appeals) 17, Industrial Colony, Naini Income Tax Department Allahabad-211008. NFAC Delhi. PAN: AACCH6249K (Appellant) (Respondent) Appellant by: Shri Praveen Godbole, (Application) Respondent by: Shri. Amalendu Nath Mishra, CIT(DR) Date

H K INFRAVENTURE PVT. LTD.,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX NFAC, DELHI, DELHI

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2015-16 M/S. H. K. Infraventure Pvt V. Acit, Central Circle Ltd Allahabad 17, Industrial Colony, Naini 38, Mahatma Gandhi Allahabad-211008. Marg, Allahabad-211001. Pan:Aacch6249K (Appellant) (Respondent) Assessment Year: 2015-16 M/S. H. K. Infraventure Pvt V. Assistant Commissioner Ltd Of Income Tax (Appeals) 17, Industrial Colony, Naini Income Tax Department Allahabad-211008. Nfac Delhi. Pan: Aacch6249K (Appellant) (Respondent) Appellant By: Shri Praveen Godbole, (Application) Respondent By: Shri. Amalendu Nath Mishra, Cit(Dr) Date Of Hearing: 09 09 2025 Date Of Pronouncement: 30 10 2025 O R D E R

38, Mahatma Gandhi Allahabad-211008. Marg, Allahabad-211001. PAN:AACCH6249K (Appellant) (Respondent) Assessment Year: 2015-16 M/s. H. K. Infraventure Pvt v. Assistant Commissioner Ltd of Income Tax (Appeals) 17, Industrial Colony, Naini Income Tax Department Allahabad-211008. NFAC Delhi. PAN: AACCH6249K (Appellant) (Respondent) Appellant by: Shri Praveen Godbole, (Application) Respondent by: Shri. Amalendu Nath Mishra, CIT(DR) Date

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

In the result the appeal of the assessee is partly allowed

Penalty proceedings under section 271(1)(c) were initiated. During the course of assessment, the following additions were made by the ld. AO. i. On account of suppressed sale – Rs. 16,68,561/-. 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

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

In the result the appeal of the assessee is partly allowed

Penalty proceedings under section 271(1)(c) were initiated. During the course of assessment, the following additions were made by the ld. AO. i. On account of suppressed sale – Rs. 16,68,561/-. 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

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

In the result the appeal of the assessee is partly allowed

Penalty proceedings under section 271(1)(c) were initiated. During the course of assessment, the following additions were made by the ld. AO. i. On account of suppressed sale – Rs. 16,68,561/-. 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

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

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) C.O.No.04/Alld/2025 (in I.T.A. No.41/Alld/2025) 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

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) C.O.No.04/Alld/2025 (in I.T.A. No.41/Alld/2025) 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

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) C.O.No.04/Alld/2025 (in I.T.A. No.41/Alld/2025) I.T.A