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.114/Alld//2025 (A.Y. 12-13) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income Tax Act, 1961 ('the Act’) and the assessment order dated 31.07.2017 passed under Section 153A r.w.s. 143(3) of the Act by the Assistant

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.114/Alld//2025 (A.Y. 12-13) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income Tax Act, 1961 ('the Act’) and the assessment order dated 31.07.2017 passed under Section 153A r.w.s. 143(3) of the Act by the Assistant

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

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, representatives

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

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, representatives

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

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, representatives

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

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, representatives

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

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, representatives

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

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, representatives

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

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, representatives

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

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, representatives

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

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, representatives

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

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, representatives

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

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, representatives

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

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, representatives

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

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, representatives

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

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, representatives

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

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, representatives

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

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, representatives