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

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

KESARWANI ZARDA BHANDAR,ALLAHABAD vs. JCIT(C.C), ALLAHABAD, ALLAHABAD

In the result, all the appeals are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

150 but recently the Hon'ble Tribunal in assessee’s own case has given the clarification/observation regarding interpretation of judgment of Hon'ble Allahabad High Court. He also submitted that recently the learned CIT(A) has also given the finding following the decision of Hon'ble Tribunal and given the direction to re-calculate the ITNS accordingly and thus, presently

M/S KESARWANI ZARDA BHANDAR,ALLAHABAD vs. ACIT RANGE , ALLAHABAD

In the result, all the appeals are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

150 but recently the Hon'ble Tribunal in assessee’s own case has given the clarification/observation regarding interpretation of judgment of Hon'ble Allahabad High Court. He also submitted that recently the learned CIT(A) has also given the finding following the decision of Hon'ble Tribunal and given the direction to re-calculate the ITNS accordingly and thus, presently

KESARWANI ZARDA BHANDAR,ALLAHABAD vs. ACIT, CENTRAL CIR., ALLAHABAD, ALLAHABAD

In the result, all the appeals are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

150 but recently the Hon'ble Tribunal in assessee’s own case has given the clarification/observation regarding interpretation of judgment of Hon'ble Allahabad High Court. He also submitted that recently the learned CIT(A) has also given the finding following the decision of Hon'ble Tribunal and given the direction to re-calculate the ITNS accordingly and thus, presently

KESARWANI ZARDA BHANDAR,SHSON, ALLAHABAD vs. ITO, ALLAHABAD

In the result, all the appeals are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

150 but recently the Hon'ble Tribunal in assessee’s own case has given the clarification/observation regarding interpretation of judgment of Hon'ble Allahabad High Court. He also submitted that recently the learned CIT(A) has also given the finding following the decision of Hon'ble Tribunal and given the direction to re-calculate the ITNS accordingly and thus, presently

KESARWANI ZARDA BHANDAR,ALLAHABAD vs. JCIT(C.C), ALLAHABAD, ALLAHABAD

In the result, all the appeals are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

150 but recently the Hon'ble Tribunal in assessee’s own case has given the clarification/observation regarding interpretation of judgment of Hon'ble Allahabad High Court. He also submitted that recently the learned CIT(A) has also given the finding following the decision of Hon'ble Tribunal and given the direction to re-calculate the ITNS accordingly and thus, presently

M/S KESARWANI ZARDA BHANDAR,ALLAHABAD vs. JCIT(C.C), ALLAHABAD, ALLAHABAD

In the result, all the appeals are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

150 but recently the Hon'ble Tribunal in assessee’s own case has given the clarification/observation regarding interpretation of judgment of Hon'ble Allahabad High Court. He also submitted that recently the learned CIT(A) has also given the finding following the decision of Hon'ble Tribunal and given the direction to re-calculate the ITNS accordingly and thus, presently

DILSHAD HUSAIN,ALLAHABAD vs. ACIT CIR.-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)

section 271(1)(c) for the A.Y. 2009-10, has dismissed the appeals filed by the assessee. 2. Aggrieved with the dismissal of the said appeals, the assessee has come before us in appeal yet again. The grounds of appeal preferred by the assessee are as under:- A.Ys. 2009-10 & 2011-12 Dilshad Husain A.Y. 2009-10; ITA no 52/Alld/2024

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)

section 271(1)(c) for the A.Y. 2009-10, has dismissed the appeals filed by the assessee. 2. Aggrieved with the dismissal of the said appeals, the assessee has come before us in appeal yet again. The grounds of appeal preferred by the assessee are as under:- A.Ys. 2009-10 & 2011-12 Dilshad Husain A.Y. 2009-10; ITA no 52/Alld/2024

DILSHAD HUSAIN,ALLAHABAD vs. ACIT CIRCLE-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)

section 271(1)(c) for the A.Y. 2009-10, has dismissed the appeals filed by the assessee. 2. Aggrieved with the dismissal of the said appeals, the assessee has come before us in appeal yet again. The grounds of appeal preferred by the assessee are as under:- A.Ys. 2009-10 & 2011-12 Dilshad Husain A.Y. 2009-10; ITA no 52/Alld/2024

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

penalty. In this regard they placed reliance on the case of Sardar Harinder Singh vs. ITAT [1996] 219 ITR 257 (All). They also contended that no infirmity can be attributed in the statutory approvals even when it was not recorded in so many words. They placed reliance on the case of Prem Chand Shaw (Jaiswal) vs. ACIT

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

penalty. In this regard they placed reliance on the case of Sardar Harinder Singh vs. ITAT [1996] 219 ITR 257 (All). They also contended that no infirmity can be attributed in the statutory approvals even when it was not recorded in so many words. They placed reliance on the case of Prem Chand Shaw (Jaiswal) vs. ACIT

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

penalty. In this regard they placed reliance on the case of Sardar Harinder Singh vs. ITAT [1996] 219 ITR 257 (All). They also contended that no infirmity can be attributed in the statutory approvals even when it was not recorded in so many words. They placed reliance on the case of Prem Chand Shaw (Jaiswal) vs. ACIT

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

penalty. In this regard they placed reliance on the case of Sardar Harinder Singh vs. ITAT [1996] 219 ITR 257 (All). They also contended that no infirmity can be attributed in the statutory approvals even when it was not recorded in so many words. They placed reliance on the case of Prem Chand Shaw (Jaiswal) vs. ACIT

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

penalty. In this regard they placed reliance on the case of Sardar Harinder Singh vs. ITAT [1996] 219 ITR 257 (All). They also contended that no infirmity can be attributed in the statutory approvals even when it was not recorded in so many words. They placed reliance on the case of Prem Chand Shaw (Jaiswal) vs. ACIT