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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment years under

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment years under

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment years under

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

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

113 115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing

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

113 115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing

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

113 115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing

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

113 115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing

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

113 115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing

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

113 115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing

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

113 115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing

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

113 115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing

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

113 115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing

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

113 115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing

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

113 115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing

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

113 115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing

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

113 115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing

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

113 115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing