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

5. We have considered the rival submissions as well as relevant material on record. The Assessing Officer levied the penalty under section 271(1)(b), vide order dated 30.1.2019 as under:- “Assessment proceedings for 'income escaping assessment' u/s 147 were initiated with Notice u/s 148 dated 17-10-2018 issued and served upon assessee online through Income Tax Business Application

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

5. We have considered the rival submissions as well as relevant material on record. The Assessing Officer levied the penalty under section 271(1)(b), vide order dated 30.1.2019 as under:- “Assessment proceedings for 'income escaping assessment' u/s 147 were initiated with Notice u/s 148 dated 17-10-2018 issued and served upon assessee online through Income Tax Business Application

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

5. We have considered the rival submissions as well as relevant material on record. The Assessing Officer levied the penalty under section 271(1)(b), vide order dated 30.1.2019 as under:- “Assessment proceedings for 'income escaping assessment' u/s 147 were initiated with Notice u/s 148 dated 17-10-2018 issued and served upon assessee online through Income Tax Business Application

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

5 6. 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.129/Alld/2025 (A.Y. 2012-13 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

5 6. 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.129/Alld/2025 (A.Y. 2012-13 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

5 6. 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.129/Alld/2025 (A.Y. 2012-13 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

5 6. 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.129/Alld/2025 (A.Y. 2012-13 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years

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

GRIJESH TIWARI,ALLAHABAD vs. ITO 2 (1), ALLAHABAD

In the result, ITA. No. 21/Alld/2023 of the assessee is allowed for statistical purposes and ITA

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. Nos. 21 & 22/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) Grijesh Tiwari बिधम/ Ito-2(1) 22-A/16-A, T. B. Sapru Income Tax Office, 38 M. Vs. Road, Civil Lines, G. Marg, Allahabad- Allahabad-211001. 211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Akkpt9797R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Ms. Srishti Gupta Revenue By: Shri A. K. Singh (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 14/09/2023 घोषणा की तारीख /Date Of Pronouncement: 04/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm:

21 & 22/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) Grijesh Tiwari बिधम/ ITO-2(1) 22-A/16-A, T. B. Sapru Income Tax Office, 38 M. Vs. Road, Civil Lines, G. Marg, Allahabad- Allahabad-211001. 211001. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AKKPT9797R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Ms. Srishti Gupta Revenue by: Shri A. K. Singh (Sr. DR) सुनवाई

GRIJESH TIWARI,ALLAHABAD vs. ITO 2 (1), ALLAHABAD

In the result, ITA. No. 21/Alld/2023 of the assessee is allowed for statistical purposes and ITA

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. Nos. 21 & 22/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) Grijesh Tiwari बिधम/ Ito-2(1) 22-A/16-A, T. B. Sapru Income Tax Office, 38 M. Vs. Road, Civil Lines, G. Marg, Allahabad- Allahabad-211001. 211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Akkpt9797R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Ms. Srishti Gupta Revenue By: Shri A. K. Singh (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 14/09/2023 घोषणा की तारीख /Date Of Pronouncement: 04/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm:

21 & 22/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) Grijesh Tiwari बिधम/ ITO-2(1) 22-A/16-A, T. B. Sapru Income Tax Office, 38 M. Vs. Road, Civil Lines, G. Marg, Allahabad- Allahabad-211001. 211001. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AKKPT9797R (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Ms. Srishti Gupta Revenue by: Shri A. K. Singh (Sr. DR) सुनवाई

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

271(1)(c). 4. Aggrieved with this order of the ld. AO, the assessee went in appeal before the ld. CIT(A), Allahabad. Subsequently, his appeal was migrated to the National Faceless Appeal Centre. The ld. CIT(A), NFAC records that a total 13 notices were issued to the assessee during appeal proceedings and in response to the notices issued

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

271(1)(c). 4. Aggrieved with this order of the ld. AO, the assessee went in appeal before the ld. CIT(A), Allahabad. Subsequently, his appeal was migrated to the National Faceless Appeal Centre. The ld. CIT(A), NFAC records that a total 13 notices were issued to the assessee during appeal proceedings and in response to the notices issued

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

21. In view of the above, Appellant's contention that the assessment made by the AO u/s 153A of the Act on 31/07/2017 was barred by limitation is found to be totally unjustitied, Hence Ground no. 3 raised by the appellant are hereby rejected.” 6. The assessee’s grievance is that its contention of applicability of 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

21. In view of the above, Appellant's contention that the assessment made by the AO u/s 153A of the Act on 31/07/2017 was barred by limitation is found to be totally unjustitied, Hence Ground no. 3 raised by the appellant are hereby rejected.” 6. The assessee’s grievance is that its contention of applicability of 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

21. In view of the above, Appellant's contention that the assessment made by the AO u/s 153A of the Act on 31/07/2017 was barred by limitation is found to be totally unjustitied, Hence Ground no. 3 raised by the appellant are hereby rejected.” 6. The assessee’s grievance is that its contention of applicability of 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

21. In view of the above, Appellant's contention that the assessment made by the AO u/s 153A of the Act on 31/07/2017 was barred by limitation is found to be totally unjustitied, Hence Ground no. 3 raised by the appellant are hereby rejected.” 6. The assessee’s grievance is that its contention of applicability of 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

21. In view of the above, Appellant's contention that the assessment made by the AO u/s 153A of the Act on 31/07/2017 was barred by limitation is found to be totally unjustitied, Hence Ground no. 3 raised by the appellant are hereby rejected.” 6. The assessee’s grievance is that its contention of applicability of 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

21. In view of the above, Appellant's contention that the assessment made by the AO u/s 153A of the Act on 31/07/2017 was barred by limitation is found to be totally unjustitied, Hence Ground no. 3 raised by the appellant are hereby rejected.” 6. The assessee’s grievance is that its contention of applicability of section 153B