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

section 142(1) as the copies of the impounded material including the Audited financial statements were not supplied to the assessee. This fact is also recorded in the submissions of the assessee before the CIT(A) reproduced at page nos. 3 to 6 as under:- "That the present appeals are directed against the penalty order dated 30.01.2019 passed u/s 271

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

section 142(1) as the copies of the impounded material including the Audited financial statements were not supplied to the assessee. This fact is also recorded in the submissions of the assessee before the CIT(A) reproduced at page nos. 3 to 6 as under:- "That the present appeals are directed against the penalty order dated 30.01.2019 passed u/s 271

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

section 142(1) as the copies of the impounded material including the Audited financial statements were not supplied to the assessee. This fact is also recorded in the submissions of the assessee before the CIT(A) reproduced at page nos. 3 to 6 as under:- "That the present appeals are directed against the penalty order dated 30.01.2019 passed u/s 271

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

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

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

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B