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

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

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

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

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

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. 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

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

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

D) During appellate proceedings in Income Tax Appellate Tribunal, the learned D.R. for Revenue adduced additional evidence in the paper books filed by them, such as an affidavit of the Assessing Officer and also personal testimony of Mr. Agrahari, Inspector working in Income Tax Department, who was produced in person before us. The learned Counsel for the assessees expressed

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

D) During appellate proceedings in Income Tax Appellate Tribunal, the learned D.R. for Revenue adduced additional evidence in the paper books filed by them, such as an affidavit of the Assessing Officer and also personal testimony of Mr. Agrahari, Inspector working in Income Tax Department, who was produced in person before us. The learned Counsel for the assessees expressed

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

D) During appellate proceedings in Income Tax Appellate Tribunal, the learned D.R. for Revenue adduced additional evidence in the paper books filed by them, such as an affidavit of the Assessing Officer and also personal testimony of Mr. Agrahari, Inspector working in Income Tax Department, who was produced in person before us. The learned Counsel for the assessees expressed

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

D) During appellate proceedings in Income Tax Appellate Tribunal, the learned D.R. for Revenue adduced additional evidence in the paper books filed by them, such as an affidavit of the Assessing Officer and also personal testimony of Mr. Agrahari, Inspector working in Income Tax Department, who was produced in person before us. The learned Counsel for the assessees expressed

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

D) During appellate proceedings in Income Tax Appellate Tribunal, the learned D.R. for Revenue adduced additional evidence in the paper books filed by them, such as an affidavit of the Assessing Officer and also personal testimony of Mr. Agrahari, Inspector working in Income Tax Department, who was produced in person before us. The learned Counsel for the assessees expressed

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

D) During appellate proceedings in Income Tax Appellate Tribunal, the learned D.R. for Revenue adduced additional evidence in the paper books filed by them, such as an affidavit of the Assessing Officer and also personal testimony of Mr. Agrahari, Inspector working in Income Tax Department, who was produced in person before us. The learned Counsel for the assessees expressed

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

D) During appellate proceedings in Income Tax Appellate Tribunal, the learned D.R. for Revenue adduced additional evidence in the paper books filed by them, such as an affidavit of the Assessing Officer and also personal testimony of Mr. Agrahari, Inspector working in Income Tax Department, who was produced in person before us. The learned Counsel for the assessees expressed

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. NAVJEEVAN PEDIATRICS PRIVATE LIMITED, 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

D) During appellate proceedings in Income Tax Appellate Tribunal, the learned D.R. for Revenue adduced additional evidence in the paper books filed by them, such as an affidavit of the Assessing Officer and also personal testimony of Mr. Agrahari, Inspector working in Income Tax Department, who was produced in person before us. The learned Counsel for the assessees expressed