SMT. AMITA RAJVEDI,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD

In the result, all four appeals of the assessee are allowed

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kochar

u/s 148 of the IT Act but the Hon'ble Allahabad High Court stayed the prosecution proceeding which facts itself show the arbitrariness action on the part of two lower authorities imposing and confirming the penalty hence such actions are not legal therefore the penalty is unwarranted and therefore liable to be deleted. 7. That in any view

SMT. AMITA RAJVEDI,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD

In the result, all four appeals of the assessee are allowed

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kochar

u/s 148 of the IT Act but the Hon'ble Allahabad High Court stayed the prosecution proceeding which facts itself show the arbitrariness action on the part of two lower authorities imposing and confirming the penalty hence such actions are not legal therefore the penalty is unwarranted and therefore liable to be deleted. 7. That in any view

SMT. AMITA RAJVEDI,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD

In the result, all four appeals of the assessee are allowed

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kochar

u/s 148 of the IT Act but the Hon'ble Allahabad High Court stayed the prosecution proceeding which facts itself show the arbitrariness action on the part of two lower authorities imposing and confirming the penalty hence such actions are not legal therefore the penalty is unwarranted and therefore liable to be deleted. 7. That in any view

SHRI KAMALENDRA BHADUR MISHRA,,SONEBHADRA vs. DCIT, RANGE-III, MIRZAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2011-12 Shri Kamalendra Bhadur Mishra V. Dcit Prop. M/S K.S. Engineearing Range Iii Iii-19, Jme Colony Mirzapur Shakti Dnagar, Sonebhadra Tan/Pan:Adbpm4445K (Appellant) (Respondent) Appellant By: Shri K.R. Singh, Advocate Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 13 02 2020 Date Of Pronouncement: 14 02 2020 O R D E R

u/s 271 (1) (c) lie in case of estimated income. 2. The grievance of the assessee is against imposition of penalty under section 271(1)(c) of the I.T. Act, which has been confirmed by the learned CIT(A). ITA No.240/ALLD/2017 Page 2 of 7 3. At the time of hearing before us, the ld. A.R. of the assessee invited

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

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

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

13-14 3 7. That in view of the facts and circumstances of the case, the Assessing Officer has erred in law and on facts in initiating the 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

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

13-14 3 7. That in view of the facts and circumstances of the case, the Assessing Officer has erred in law and on facts in initiating the 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

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

13-14 3 7. That in view of the facts and circumstances of the case, the Assessing Officer has erred in law and on facts in initiating the 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

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

13-14 3 7. That in view of the facts and circumstances of the case, the Assessing Officer has erred in law and on facts in initiating the 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

BAL BHARTI NURSERY SCHOOL,ALLAHABAD vs. ITO(EXEMPTION), ALLAHABAD

In the result, the appeals of the assessee are allowed

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.62/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) & आयकर अपील सं/ I.T.A. No.63/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No.64/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Bal Bharti Nursery School बिधम/ Ito (Exemption 13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income Tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatb6395D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: Shri Ashish Bansal Revenue By: Shri Amlendu Nath Mishra (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 12/09/2023 घोषणा की तारीख /Date Of Pronouncement: 06/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 30.03.2023 For Ay. 2008-09, Ay. 2010-11 & Ay. 2011-12 Confirming The Penalty Levied By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. Since Both Parties Agree That The Penalty Levied By The Ao/Ld. Cit(A) Are Similar/Identical In All The Captioned Assessment Years, The Decision Of Any One Appeal Would Determine The Fate Of Others. Therefore, Appeal Of Ay. 2008-09 Is Taken As The Lead Case, (However, A.Y. 2008-09, 2010-11 & 2011-12 Bal Bharti Nursery School The Contents/Details Of Impugned Notices For All The Captioned Years Will Be Discussed Separately Infra).

13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAATB6395D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee by: Shri Ashish Bansal Revenue by: Shri Amlendu Nath Mishra (Sr. DR) सुनवाई की तारीख / Date of Hearing: 12/09/2023 घोषणा की तारीख /Date

BAL BHARTI NURSERY SCHOOL,ALLAHABAD vs. ITO (EXEMPTION), ALLAHABAD

In the result, the appeals of the assessee are allowed

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.62/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) & आयकर अपील सं/ I.T.A. No.63/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No.64/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Bal Bharti Nursery School बिधम/ Ito (Exemption 13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income Tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatb6395D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: Shri Ashish Bansal Revenue By: Shri Amlendu Nath Mishra (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 12/09/2023 घोषणा की तारीख /Date Of Pronouncement: 06/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 30.03.2023 For Ay. 2008-09, Ay. 2010-11 & Ay. 2011-12 Confirming The Penalty Levied By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. Since Both Parties Agree That The Penalty Levied By The Ao/Ld. Cit(A) Are Similar/Identical In All The Captioned Assessment Years, The Decision Of Any One Appeal Would Determine The Fate Of Others. Therefore, Appeal Of Ay. 2008-09 Is Taken As The Lead Case, (However, A.Y. 2008-09, 2010-11 & 2011-12 Bal Bharti Nursery School The Contents/Details Of Impugned Notices For All The Captioned Years Will Be Discussed Separately Infra).

13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAATB6395D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee by: Shri Ashish Bansal Revenue by: Shri Amlendu Nath Mishra (Sr. DR) सुनवाई की तारीख / Date of Hearing: 12/09/2023 घोषणा की तारीख /Date

BAL BHARTI NURSERY SCHOOL,ALLAHABAD vs. ITO(EXEMPTION), ALLAHABAD

In the result, the appeals of the assessee are allowed

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.62/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) & आयकर अपील सं/ I.T.A. No.63/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No.64/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Bal Bharti Nursery School बिधम/ Ito (Exemption 13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income Tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatb6395D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: Shri Ashish Bansal Revenue By: Shri Amlendu Nath Mishra (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 12/09/2023 घोषणा की तारीख /Date Of Pronouncement: 06/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 30.03.2023 For Ay. 2008-09, Ay. 2010-11 & Ay. 2011-12 Confirming The Penalty Levied By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. Since Both Parties Agree That The Penalty Levied By The Ao/Ld. Cit(A) Are Similar/Identical In All The Captioned Assessment Years, The Decision Of Any One Appeal Would Determine The Fate Of Others. Therefore, Appeal Of Ay. 2008-09 Is Taken As The Lead Case, (However, A.Y. 2008-09, 2010-11 & 2011-12 Bal Bharti Nursery School The Contents/Details Of Impugned Notices For All The Captioned Years Will Be Discussed Separately Infra).

13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAATB6395D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee by: Shri Ashish Bansal Revenue by: Shri Amlendu Nath Mishra (Sr. DR) सुनवाई की तारीख / Date of Hearing: 12/09/2023 घोषणा की तारीख /Date

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

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

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

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)

271(1)(c). This penalty order was also passed ex parte and was subsequently dismissed by the first appellate authority. The assessee subsequently filed appeals against the summary dismissal of his appeals and the Hon’ble ITAT observed, that the ld. CIT(A) had dismissed the appeal without giving sufficient opportunity to the assessee. Therefore, in the interest of justice