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.114/Alld//2025 (A.Y. 12-13) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income Tax Act, 1961 ('the Act’) and the assessment order dated 31.07.2017 passed under Section 153A r.w.s

JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , 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.114/Alld//2025 (A.Y. 12-13) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income Tax Act, 1961 ('the Act’) and the assessment order dated 31.07.2017 passed under Section 153A r.w.s

DINESH KUMAR PAHUJA,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, ALLAHABAD

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) The facts of the case, in brief, are that in these cases the assessments were completed u/s 153A read with section 144 of the I. T. Act, vide separate orders each dated 17/03/2016, for the two assessment years and additions were made under various heads. The Assessing Officer also initiated penalty proceedings under section 271(1

DINESH KUMAR PAHUJA ,ALLAHABAD vs. ASSISTANT COMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

B) The facts of the case, in brief, are that in these cases the assessments were completed u/s 153A read with section 144 of the I. T. Act, vide separate orders each dated 17/03/2016, for the two assessment years and additions were made under various heads. The Assessing Officer also initiated penalty proceedings under section 271(1

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

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

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

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

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

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

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

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

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

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

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

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

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

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

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

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

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

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

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

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

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

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

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

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

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

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds

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

B) and (B.1) of this order, it is found that the issue regarding approval of JCIT u/s 153D of the Act was specifically adjudicated in both the orders by the learned CIT(A). In view of the foregoing, the grounds taken in the present appeals/ Cross Objections of the assessees are not strictly in the nature of "additional grounds