JYOTI MEDISERVICES PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD, 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.129/Alld/2025 (A.Y. 2012-13 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 6 (A.1) For the sake of convenience, these appeals are hereby disposed of through this consolidated order. At the time of hearing before

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.129/Alld/2025 (A.Y. 2012-13 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 6 (A.1) For the sake of convenience, these appeals are hereby disposed of through this consolidated order. At the time of hearing before

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

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

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

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

132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012. During the subsequent assessment proceedings, the assessees filed applications u/s 245C of the Act in Income Tax Settlement Commission (“ITSC” for short). The applications of the assessees were admitted vide orders dated 01/05/2015 passed u/s 245D of the Act. Reports of the Pr.CIT, Kanpur under Rule

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

132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012. During the subsequent assessment proceedings, the assessees filed applications u/s 245C of the Act in Income Tax Settlement Commission (“ITSC” for short). The applications of the assessees were admitted vide orders dated 01/05/2015 passed u/s 245D of the Act. Reports of the Pr.CIT, Kanpur under Rule

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

132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012. During the subsequent assessment proceedings, the assessees filed applications u/s 245C of the Act in Income Tax Settlement Commission (“ITSC” for short). The applications of the assessees were admitted vide orders dated 01/05/2015 passed u/s 245D of the Act. Reports of the Pr.CIT, Kanpur under Rule

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

132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012. During the subsequent assessment proceedings, the assessees filed applications u/s 245C of the Act in Income Tax Settlement Commission (“ITSC” for short). The applications of the assessees were admitted vide orders dated 01/05/2015 passed u/s 245D of the Act. Reports of the Pr.CIT, Kanpur under Rule

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

132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012. During the subsequent assessment proceedings, the assessees filed applications u/s 245C of the Act in Income Tax Settlement Commission (“ITSC” for short). The applications of the assessees were admitted vide orders dated 01/05/2015 passed u/s 245D of the Act. Reports of the Pr.CIT, Kanpur under Rule

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

132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012. During the subsequent assessment proceedings, the assessees filed applications u/s 245C of the Act in Income Tax Settlement Commission (“ITSC” for short). The applications of the assessees were admitted vide orders dated 01/05/2015 passed u/s 245D of the Act. Reports of the Pr.CIT, Kanpur under Rule

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

132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012. During the subsequent assessment proceedings, the assessees filed applications u/s 245C of the Act in Income Tax Settlement Commission (“ITSC” for short). The applications of the assessees were admitted vide orders dated 01/05/2015 passed u/s 245D of the Act. Reports of the Pr.CIT, Kanpur under Rule

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

132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012. During the subsequent assessment proceedings, the assessees filed applications u/s 245C of the Act in Income Tax Settlement Commission (“ITSC” for short). The applications of the assessees were admitted vide orders dated 01/05/2015 passed u/s 245D of the Act. Reports of the Pr.CIT, Kanpur under Rule

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

132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012. During the subsequent assessment proceedings, the assessees filed applications u/s 245C of the Act in Income Tax Settlement Commission (“ITSC” for short). The applications of the assessees were admitted vide orders dated 01/05/2015 passed u/s 245D of the Act. Reports of the Pr.CIT, Kanpur under Rule

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

132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012. During the subsequent assessment proceedings, the assessees filed applications u/s 245C of the Act in Income Tax Settlement Commission (“ITSC” for short). The applications of the assessees were admitted vide orders dated 01/05/2015 passed u/s 245D of the Act. Reports of the Pr.CIT, Kanpur under Rule

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

132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012. During the subsequent assessment proceedings, the assessees filed applications u/s 245C of the Act in Income Tax Settlement Commission (“ITSC” for short). The applications of the assessees were admitted vide orders dated 01/05/2015 passed u/s 245D of the Act. Reports of the Pr.CIT, Kanpur under Rule

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

132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012. During the subsequent assessment proceedings, the assessees filed applications u/s 245C of the Act in Income Tax Settlement Commission (“ITSC” for short). The applications of the assessees were admitted vide orders dated 01/05/2015 passed u/s 245D of the Act. Reports of the Pr.CIT, Kanpur under Rule

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

132 of the Act conducted in Jeevan Jyoti Group of cases on 29/05/2012. During the subsequent assessment proceedings, the assessees filed applications u/s 245C of the Act in Income Tax Settlement Commission (“ITSC” for short). The applications of the assessees were admitted vide orders dated 01/05/2015 passed u/s 245D of the Act. Reports of the Pr.CIT, Kanpur under Rule