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

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

CHANDRA BHAWAN,KAUSHAMBI vs. ADDL./JOINT/ACIT/ITO, NFAC, DELHI

In the result, while appeal in ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Chandra Bhawan, Vs. Additional/Joint/Deputy/Assis Chak Guraini, Baish Kanti, Kaushambi- Tant Commissioner Of Income 212206 Tax/Income-Tax Officer, Present Address National Faceless Assessment 39A/L/2, Om Prakash, Sabhasad Marg, Centre, Delhi Kalindipuram, Prayagraj-211011 Pan:Ahjpb4378C (Appellant) (Respondent) A.Y. 2016-17 Chandra Bhawan, Vs. Income Tax Officer, Chak Guraini, Baish Kanti, Kaushambi- Ward-2(5), Kaushambi 212206 Present Address 39A/L/2, Om Prakash, Sabhasad Marg, Kalindipuram, Prayagraj-211011 Pan:Ahjpb4378C (Appellant) (Respondent) Assessee By: Sh. Mayank Arora, Advocate Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.11.2024 Date Of Pronouncement: 29.11.2024 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals Have Been Filed Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 On 19.01.2024 (For The Assessment

133(6), some parties informed that they had made transactions with the said account. i. M/s Laxmi Dal Mill, Plot No. 58, Opposite Ganga Bai Ghat, Old Bagatganj, Nagpur, intimated that transaction had been made with the said account number on account of Sanjay Kumar and Company against sales in 2014-15 and the amounts had been received

CHANDRA BHAWAN,KAUSHAMBI vs. ITO WARD-2(5), , KAUSHAMBI

In the result, while appeal in ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Chandra Bhawan, Vs. Additional/Joint/Deputy/Assis Chak Guraini, Baish Kanti, Kaushambi- Tant Commissioner Of Income 212206 Tax/Income-Tax Officer, Present Address National Faceless Assessment 39A/L/2, Om Prakash, Sabhasad Marg, Centre, Delhi Kalindipuram, Prayagraj-211011 Pan:Ahjpb4378C (Appellant) (Respondent) A.Y. 2016-17 Chandra Bhawan, Vs. Income Tax Officer, Chak Guraini, Baish Kanti, Kaushambi- Ward-2(5), Kaushambi 212206 Present Address 39A/L/2, Om Prakash, Sabhasad Marg, Kalindipuram, Prayagraj-211011 Pan:Ahjpb4378C (Appellant) (Respondent) Assessee By: Sh. Mayank Arora, Advocate Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.11.2024 Date Of Pronouncement: 29.11.2024 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals Have Been Filed Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 On 19.01.2024 (For The Assessment

133(6), some parties informed that they had made transactions with the said account. i. M/s Laxmi Dal Mill, Plot No. 58, Opposite Ganga Bai Ghat, Old Bagatganj, Nagpur, intimated that transaction had been made with the said account number on account of Sanjay Kumar and Company against sales in 2014-15 and the amounts had been received

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

6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part (i.e. Part-3) COMMON PAPER BOOK – PART-3 S.No. Description of documents enclosed 1. - Assessing Officer's letter (alongwith “corrected/revised draft assessment orders” soliciting Approval u/s 153D in the various cases), dated 28/07/2017 83 COMMON PAPER

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

6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part (i.e. Part-3) COMMON PAPER BOOK – PART-3 S.No. Description of documents enclosed 1. - Assessing Officer's letter (alongwith “corrected/revised draft assessment orders” soliciting Approval u/s 153D in the various cases), dated 28/07/2017 83 COMMON PAPER

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

6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part (i.e. Part-3) COMMON PAPER BOOK – PART-3 S.No. Description of documents enclosed 1. - Assessing Officer's letter (alongwith “corrected/revised draft assessment orders” soliciting Approval u/s 153D in the various cases), dated 28/07/2017 83 COMMON PAPER

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

6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part (i.e. Part-3) COMMON PAPER BOOK – PART-3 S.No. Description of documents enclosed 1. - Assessing Officer's letter (alongwith “corrected/revised draft assessment orders” soliciting Approval u/s 153D in the various cases), dated 28/07/2017 83 COMMON PAPER

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

6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part (i.e. Part-3) COMMON PAPER BOOK – PART-3 S.No. Description of documents enclosed 1. - Assessing Officer's letter (alongwith “corrected/revised draft assessment orders” soliciting Approval u/s 153D in the various cases), dated 28/07/2017 83 COMMON PAPER

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

6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part (i.e. Part-3) COMMON PAPER BOOK – PART-3 S.No. Description of documents enclosed 1. - Assessing Officer's letter (alongwith “corrected/revised draft assessment orders” soliciting Approval u/s 153D in the various cases), dated 28/07/2017 83 COMMON PAPER

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

6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part (i.e. Part-3) COMMON PAPER BOOK – PART-3 S.No. Description of documents enclosed 1. - Assessing Officer's letter (alongwith “corrected/revised draft assessment orders” soliciting Approval u/s 153D in the various cases), dated 28/07/2017 83 COMMON PAPER

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

6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part (i.e. Part-3) COMMON PAPER BOOK – PART-3 S.No. Description of documents enclosed 1. - Assessing Officer's letter (alongwith “corrected/revised draft assessment orders” soliciting Approval u/s 153D in the various cases), dated 28/07/2017 83 COMMON PAPER

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

6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part (i.e. Part-3) COMMON PAPER BOOK – PART-3 S.No. Description of documents enclosed 1. - Assessing Officer's letter (alongwith “corrected/revised draft assessment orders” soliciting Approval u/s 153D in the various cases), dated 28/07/2017 83 COMMON PAPER

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

6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part (i.e. Part-3) COMMON PAPER BOOK – PART-3 S.No. Description of documents enclosed 1. - Assessing Officer's letter (alongwith “corrected/revised draft assessment orders” soliciting Approval u/s 153D in the various cases), dated 28/07/2017 83 COMMON PAPER

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

6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part (i.e. Part-3) COMMON PAPER BOOK – PART-3 S.No. Description of documents enclosed 1. - Assessing Officer's letter (alongwith “corrected/revised draft assessment orders” soliciting Approval u/s 153D in the various cases), dated 28/07/2017 83 COMMON PAPER

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

6. Minto Colonizers Pvt. Ltd. A.Y.-2009-10 7. Jeevan Joti Infrastructure Co. Pvt. Ltd. A.Y.2012-13 - Further relevant documents/evidences are placed in another part (i.e. Part-3) COMMON PAPER BOOK – PART-3 S.No. Description of documents enclosed 1. - Assessing Officer's letter (alongwith “corrected/revised draft assessment orders” soliciting Approval u/s 153D in the various cases), dated 28/07/2017 83 COMMON PAPER