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

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

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

124 on excess cash found as confirmed by Ld. CIT(Appeals) on account of undisclosed cash credit u/s 68 in bad in law and is liable to be deleted. 4. That on the facts and in the circumstances of the appellant's case, the Ld. CIT (Appeals) erred both in fact and in law in confirming the rejection

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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

124 on excess cash found as confirmed by Ld. CIT(Appeals) on account of undisclosed cash credit u/s 68 in bad in law and is liable to be deleted. 4. That on the facts and in the circumstances of the appellant's case, the Ld. CIT (Appeals) erred both in fact and in law in confirming the rejection

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

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 of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

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 of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

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 of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

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 of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

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 of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

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 of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

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 of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

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 of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

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 of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

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 of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

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 of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

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 of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

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 of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken

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

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 of both sides agreed that appeals of Minto Developers Pvt. Ltd. (I.T.A. No.337/Lkw/2018 for A.Y. 2009-10) may be taken