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, ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

4. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been wrongly ignored. 5. That in view of the facts and circumstances of the case, the Assessing Officer has .erred in law and on facts in charging the interest under Sections 234A, 234B, & 234C

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

4. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been wrongly ignored. 5. That in view of the facts and circumstances of the case, the Assessing Officer has .erred in law and on facts in charging the interest under Sections 234A, 234B, & 234C

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

4. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been wrongly ignored. 5. That in view of the facts and circumstances of the case, the Assessing Officer has .erred in law and on facts in charging the interest under Sections 234A, 234B, & 234C

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

4. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been wrongly ignored. 5. That in view of the facts and circumstances of the case, the Assessing Officer has .erred in law and on facts in charging the interest under Sections 234A, 234B, & 234C

AJIT TRIPATHI,ALLAHABAD vs. CIT (A), DELHI

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Raoassessment Year: 2017-18 Ajit Tripathi, V. Income Tax Officer, Village Pandor, Jasra, Ward-1(1), Allahabad Allahabad, U.P. Pan:Aknpt9902B (Appellant) (Respondent) Appellant By: Shri. S.K. Yogeshwar, Adv Respondent By: Shri A. K. Singh, Sr. D.R. Date Of Hearing: 14 02 2023 Date Of Pronouncement: 16 02 2023 O R D E R

271 A at Rs. 25,000/- ii. That on estimate basis income was estimated Rs. 4,59,800/- as against Rs. 31,177/- shown. iii. That the authority below was not justified in imposing penalty u/s 271A to a petty dairy income. iv. That however assessed tax has also been paid.” 3. The assessee is an individual

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

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

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

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

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

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

MINTO COLONIZERS 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

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

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

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

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

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

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

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

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

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

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

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

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

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

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

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter

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

4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued by the appellant may be accepted then whole section 153 may become redundant. (iii) The appellant has tried to submit before the Bench to persuade that section 148 and 153 are perimaterial'. But the fact of the matter