SMT. AMITA RAJVEDI,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD

In the result, all four appeals of the assessee are allowed

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kochar

D E R PER BENCH: These four appeals by the assessee are directed against the four separate orders of CIT(A) all dated 03.03.2020 arising from penalty orders passed under section 271(1)(b), for the assessment years 2014-15 to 2017-18, respectively. 2. The assessee is an individual and engaged in the medical profession. The assessee is practicing

SMT. AMITA RAJVEDI,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD

In the result, all four appeals of the assessee are allowed

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kochar

D E R PER BENCH: These four appeals by the assessee are directed against the four separate orders of CIT(A) all dated 03.03.2020 arising from penalty orders passed under section 271(1)(b), for the assessment years 2014-15 to 2017-18, respectively. 2. The assessee is an individual and engaged in the medical profession. The assessee is practicing

SMT. AMITA RAJVEDI,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD

In the result, all four appeals of the assessee are allowed

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kochar

D E R PER BENCH: These four appeals by the assessee are directed against the four separate orders of CIT(A) all dated 03.03.2020 arising from penalty orders passed under section 271(1)(b), for the assessment years 2014-15 to 2017-18, respectively. 2. The assessee is an individual and engaged in the medical profession. The assessee is practicing

LATE SRI ZIA USMANI THROUGH L/H AND WIFE SMT. MEHVISH USMANI,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (APPEALS), ALLAHABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao

D E R The appeal filed by the assessee is directed against the order dated 07.08.2019 and CIT(A) arising from penalty order passed u/s 271(1)(c) of the Income Tax for assessment year 2008-09. 2. The assessee has raised the following grounds: 1. Because the Assessing Officer initiated the penalty u/s 271(1)(c)after death

SHRI KAMALENDRA BHADUR MISHRA,,SONEBHADRA vs. DCIT, RANGE-III, MIRZAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2011-12 Shri Kamalendra Bhadur Mishra V. Dcit Prop. M/S K.S. Engineearing Range Iii Iii-19, Jme Colony Mirzapur Shakti Dnagar, Sonebhadra Tan/Pan:Adbpm4445K (Appellant) (Respondent) Appellant By: Shri K.R. Singh, Advocate Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 13 02 2020 Date Of Pronouncement: 14 02 2020 O R D E R

u/s 271 (1) (c) lie in case of estimated income. 2. The grievance of the assessee is against imposition of penalty under section 271(1)(c) of the I.T. Act, which has been confirmed by the learned CIT(A). ITA No.240/ALLD/2017 Page 2 of 7 3. At the time of hearing before us, the ld. A.R. of the assessee invited

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

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D E R PER ANADEE NATH MISSHRA, A.M. Grounds taken by the assessee and the Revenue in these appeals are as under: I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 2 GROUNDS OF APPEAL I.T.A. No.113/Alld/2025 (A.Y. 2011-12) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D E R PER ANADEE NATH MISSHRA, A.M. Grounds taken by the assessee and the Revenue in these appeals are as under: I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 2 GROUNDS OF APPEAL I.T.A. No.113/Alld/2025 (A.Y. 2011-12) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D E R PER ANADEE NATH MISSHRA, A.M. Grounds taken by the assessee and the Revenue in these appeals are as under: I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 2 GROUNDS OF APPEAL I.T.A. No.113/Alld/2025 (A.Y. 2011-12) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D E R PER ANADEE NATH MISSHRA, A.M. Grounds taken by the assessee and the Revenue in these appeals are as under: I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 2 GROUNDS OF APPEAL I.T.A. No.113/Alld/2025 (A.Y. 2011-12) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income

INCOME TAX OFFICER WARD-2(2), ALLAHABAD vs. MONAD INFRASOLUTION LIMITED, ALLAHABAD

In the result, the appeal of the revenue is allowed for statistical purpose and the Cross-objection of the assessee are dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2015-16 Income Tax Officer, V. Monad Infrasolution Limited, Ward-2(2), Allahabad C-80 Gtb Nagar Kareli, Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent) C.O. No. 01/Alld/2021 In Assessment Year: 2015-16 Monad Infrasolution Limited, V. Income Tax Officer, C-80 Gtb Nagar Kareli, Ward-2(2), Allahabad Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent)

penalty order u/s 271 (1) (b) of the Income tax Act, 1961 dated 20.11.2017 was passed Imposing Rs. 10,000/-. Final Show cause notice dated 04.12.2017 was issued through registered post /email, fixing the date of compliance on 11.12.2017 at 12.50 P.M at 38 M.G Marg, Kayaker Bhawan and show cause why following addition may not be made in your

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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

Penalty proceedings u/s 271(1)(c) is being initiated separately for concealment of income. Addition of Rs. 78,059/-/” 4c. The AO further observed that there are cash deposits recorded in the cash books maintained by the assessee, which were found during the course of survey operations u/s 133A on 24.02.2012, as detailed hereunder: S.No. Date Concerned Perons/Firm name Amount

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

Penalty proceedings u/s 271(1)(c) is being initiated separately for concealment of income. Addition of Rs. 78,059/-/” 4c. The AO further observed that there are cash deposits recorded in the cash books maintained by the assessee, which were found during the course of survey operations u/s 133A on 24.02.2012, as detailed hereunder: S.No. Date Concerned Perons/Firm name Amount

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)

D E R PER SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER: These appeals have been filed against the orders of the ld. CIT(A), NFAC under section 250 r.w.s. 254 of the Income Tax Act on 22.09.2022, wherein the ld. CIT(A), upon restoration of the appeals against assessments orders under section

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)

D E R PER SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER: These appeals have been filed against the orders of the ld. CIT(A), NFAC under section 250 r.w.s. 254 of the Income Tax Act on 22.09.2022, wherein the ld. CIT(A), upon restoration of the appeals against assessments orders under section

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)

D E R PER SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER: These appeals have been filed against the orders of the ld. CIT(A), NFAC under section 250 r.w.s. 254 of the Income Tax Act on 22.09.2022, wherein the ld. CIT(A), upon restoration of the appeals against assessments orders under section

ANOOP SINGH,KAUSHAMBI vs. ITO,, ALLAHABAD

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

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2005-06 Anoop Singh V. Income Tax Officer Ahuja Bazar Allahabad Kaushambi Tan/Pan:Aqkps6453R (Appellant) (Respondent) Appellant By: Shri S. K. Jaiswal, C.A. Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 18 11 2019 Date Of Pronouncement: 19 11 2019 O R D E R

11 2019 O R D E R PER A. D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT(A), Allahabad, dated 21/12/2017 for assessment year 2005- 06, taking the following grounds: 1. BECAUSE the learned Commissioner of Income Tax (Appeals) has erred in law and on facts in dismissing the appeal without giving adequate