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

penalty under section 271(1)(b), vide order dated 30.1.2019 as under:- “Assessment proceedings for 'income escaping assessment' u/s

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

penalty under section 271(1)(b), vide order dated 30.1.2019 as under:- “Assessment proceedings for 'income escaping assessment' u/s

LATE SRI ZIA USMANI THROUGH L/H AND WIFE SMT. MEHVISH USMANI,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (APPEALS), ALLAHABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao

section 271(1)(c) do not exist as such he is not liable to pay penalty. The Hon’ble High Court went on to hold that : `Clause (c) deals with two specific offences, that is to say, concealing particulars of income or furnishing inaccurate particulars of income…. But drawing up penalty proceedings for one offence and finding the assessee

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

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

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

GYAN MATA RADHA SATYAM KRIYAYOG ASHRAM RESEARCH INSTITUTE, JHUSI, ALLAHABAD,ALLAHABAD vs. ITO, WARD-1(2), ALLAHABAD, ALLAHABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri.Vijay Pal Raoassessment Years: 2011-12 Gyan Mata Radha Satyam Vs. Income Tax Officer, Kriyayog Ashram Research Ward 1(2), Institute, Jhusi, Allahabad Allahabad Tan/Pan:Airpr 1165L (Appellant) (Respondent) Appellant By: Shri Praveen Godbole, Ca Respondent By: Shri A.K. Singh, Cit (Dr) Date Of Hearing: 24.02.2021 Date Of Pronouncement: 25.02.2021 O R D E R

Section 273B of the Act when the assessee has finally complied with the notice issued by the Assessing Officer the penalty is not imposable as the explanation filed by the 4 Gyan Mata Radha Satyam Kriyayog Ashram Research assessee was finally found to be correct and accepted in the quantum appeal. Consequently the penalty levied u/s. 271(1)(b

INCOME TAX OFFICER WARD-2(2), ALLAHABAD vs. MONAD INFRASOLUTION LIMITED, ALLAHABAD

In the result, the appeal of the revenue is allowed for statistical purpose and the Cross-objection of the assessee are dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2015-16 Income Tax Officer, V. Monad Infrasolution Limited, Ward-2(2), Allahabad C-80 Gtb Nagar Kareli, Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent) C.O. No. 01/Alld/2021 In Assessment Year: 2015-16 Monad Infrasolution Limited, V. Income Tax Officer, C-80 Gtb Nagar Kareli, Ward-2(2), Allahabad Allahabad, 211016 U.P. Pan-Aajcm2155J (Appellant) (Respondent)

1) and show cause notice for initiation of penalty under Section 271(i)(b) and when no response was received from the assessee to these notices the AO framed the assessment under Section 144 of the Income Tax as under: “In this case return was filed electronically on 31.03.2017 at a total income

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

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

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

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

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

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

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

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