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

D E R PER BENCH: These four appeals by the assessee are directed against the four separate orders of CIT(A) all dated 03.03.2020 arising from penalty orders passed under section 271(1)(b), for the assessment years 2014-15 to 2017-18, respectively. 2. The assessee is an individual and engaged in the medical profession. The assessee

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

D E R PER BENCH: These four appeals by the assessee are directed against the four separate orders of CIT(A) all dated 03.03.2020 arising from penalty orders passed under section 271(1)(b), for the assessment years 2014-15 to 2017-18, respectively. 2. The assessee is an individual and engaged in the medical profession. The assessee

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

D E R PER BENCH: These four appeals by the assessee are directed against the four separate orders of CIT(A) all dated 03.03.2020 arising from penalty orders passed under section 271(1)(b), for the assessment years 2014-15 to 2017-18, respectively. 2. The assessee is an individual and engaged in the medical profession. The assessee

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

D E R The appeal filed by the assessee is directed against the order dated 07.08.2019 and CIT(A) arising from penalty order passed u/s 271(1)(c) of the Income Tax for assessment year 2008-09. 2. The assessee has raised the following grounds: 1. Because the Assessing Officer initiated the penalty u/s 271(1)(c)after

SHRI KAMALENDRA BHADUR MISHRA,,SONEBHADRA vs. DCIT, RANGE-III, MIRZAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2011-12 Shri Kamalendra Bhadur Mishra V. Dcit Prop. M/S K.S. Engineearing Range Iii Iii-19, Jme Colony Mirzapur Shakti Dnagar, Sonebhadra Tan/Pan:Adbpm4445K (Appellant) (Respondent) Appellant By: Shri K.R. Singh, Advocate Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 13 02 2020 Date Of Pronouncement: 14 02 2020 O R D E R

u/s 271 (1) (c) lie in case of estimated income. 2. The grievance of the assessee is against imposition of penalty under section 271(1)(c) of the I.T. Act, which has been confirmed by the learned CIT(A). ITA No.240/ALLD/2017 Page 2 of 7 3. At the time of hearing before

RAVINDRA NATH PATEL ,MAHARAJGANJ vs. INCOME TAX OFFICER, GORKHPUR, GORKHPUR

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaravindra Nath Patel Kasmaria V. Income Tax Officer Kasmaria, Maharajganj, Uttar Aayakar Bhawan, Income Pradesh-273303. Tax Office, Anand Nagar Road, Maharajganj, Up- 273165. Pan: Akbpp8792R (Appellant) (Respondent) Appellant By: Ms Vidisha Srivastava, Adv Respondent By: Shri A. K. Singh, Sr. Dr O R D E R

D E R PER ANADEE NATH MISSHRA, A.M.: 1. The present appeal has been filed by the assessee against the impugned appellate order dated 19.03.2015 passed by the Income Tax Department, Gorakhpur under section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for the assessment year 2008-09. The grounds of appeal

BAL BHARTI NURSERY SCHOOL,ALLAHABAD vs. ITO (EXEMPTION), ALLAHABAD

In the result, the appeals of the assessee are allowed

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.62/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) & आयकर अपील सं/ I.T.A. No.63/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No.64/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Bal Bharti Nursery School बिधम/ Ito (Exemption 13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income Tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatb6395D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: Shri Ashish Bansal Revenue By: Shri Amlendu Nath Mishra (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 12/09/2023 घोषणा की तारीख /Date Of Pronouncement: 06/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 30.03.2023 For Ay. 2008-09, Ay. 2010-11 & Ay. 2011-12 Confirming The Penalty Levied By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. Since Both Parties Agree That The Penalty Levied By The Ao/Ld. Cit(A) Are Similar/Identical In All The Captioned Assessment Years, The Decision Of Any One Appeal Would Determine The Fate Of Others. Therefore, Appeal Of Ay. 2008-09 Is Taken As The Lead Case, (However, A.Y. 2008-09, 2010-11 & 2011-12 Bal Bharti Nursery School The Contents/Details Of Impugned Notices For All The Captioned Years Will Be Discussed Separately Infra).

D E R PER ABY T. VARKEY, JM: These are appeals preferred by the assessee against the order of the Ld. CIT(A)/NFAC, Delhi dated 30.03.2023 for AY. 2008-09, AY. 2010-11 & AY. 2011-12 confirming the penalty levied by the AO u/s 271(1)(c) of the Income Tax Act, 1961 (hereinafter “the Act”). 2. Since

BAL BHARTI NURSERY SCHOOL,ALLAHABAD vs. ITO(EXEMPTION), ALLAHABAD

In the result, the appeals of the assessee are allowed

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.62/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) & आयकर अपील सं/ I.T.A. No.63/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No.64/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Bal Bharti Nursery School बिधम/ Ito (Exemption 13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income Tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatb6395D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: Shri Ashish Bansal Revenue By: Shri Amlendu Nath Mishra (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 12/09/2023 घोषणा की तारीख /Date Of Pronouncement: 06/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 30.03.2023 For Ay. 2008-09, Ay. 2010-11 & Ay. 2011-12 Confirming The Penalty Levied By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. Since Both Parties Agree That The Penalty Levied By The Ao/Ld. Cit(A) Are Similar/Identical In All The Captioned Assessment Years, The Decision Of Any One Appeal Would Determine The Fate Of Others. Therefore, Appeal Of Ay. 2008-09 Is Taken As The Lead Case, (However, A.Y. 2008-09, 2010-11 & 2011-12 Bal Bharti Nursery School The Contents/Details Of Impugned Notices For All The Captioned Years Will Be Discussed Separately Infra).

D E R PER ABY T. VARKEY, JM: These are appeals preferred by the assessee against the order of the Ld. CIT(A)/NFAC, Delhi dated 30.03.2023 for AY. 2008-09, AY. 2010-11 & AY. 2011-12 confirming the penalty levied by the AO u/s 271(1)(c) of the Income Tax Act, 1961 (hereinafter “the Act”). 2. Since

BAL BHARTI NURSERY SCHOOL,ALLAHABAD vs. ITO(EXEMPTION), ALLAHABAD

In the result, the appeals of the assessee are allowed

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.62/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2008-09) & आयकर अपील सं/ I.T.A. No.63/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2010-11) & आयकर अपील सं/ I.T.A. No.64/Alld/2023 (निर्धारण वर्ा / Assessment Year: 2011-12) Bal Bharti Nursery School बिधम/ Ito (Exemption 13, Kamla Nehru Road, Allahabad) Vs. Civil Lines, Allahabad, Central Revenue Uttar Pradesh-211001. Building, M. G. Marg, Income Tax Office, Allahabad-211001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaatb6395D (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. Assessee By: Shri Ashish Bansal Revenue By: Shri Amlendu Nath Mishra (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 12/09/2023 घोषणा की तारीख /Date Of Pronouncement: 06/10/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: These Are Appeals Preferred By The Assessee Against The Order Of The Ld. Cit(A)/Nfac, Delhi Dated 30.03.2023 For Ay. 2008-09, Ay. 2010-11 & Ay. 2011-12 Confirming The Penalty Levied By The Ao U/S 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter “The Act”). 2. Since Both Parties Agree That The Penalty Levied By The Ao/Ld. Cit(A) Are Similar/Identical In All The Captioned Assessment Years, The Decision Of Any One Appeal Would Determine The Fate Of Others. Therefore, Appeal Of Ay. 2008-09 Is Taken As The Lead Case, (However, A.Y. 2008-09, 2010-11 & 2011-12 Bal Bharti Nursery School The Contents/Details Of Impugned Notices For All The Captioned Years Will Be Discussed Separately Infra).

D E R PER ABY T. VARKEY, JM: These are appeals preferred by the assessee against the order of the Ld. CIT(A)/NFAC, Delhi dated 30.03.2023 for AY. 2008-09, AY. 2010-11 & AY. 2011-12 confirming the penalty levied by the AO u/s 271(1)(c) of the Income Tax Act, 1961 (hereinafter “the Act”). 2. Since

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D E R PER ANADEE NATH MISSHRA, A.M. Grounds taken by the assessee and the Revenue in these appeals are as under: I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 2 GROUNDS OF APPEAL I.T.A. No.113/Alld/2025 (A.Y. 2011-12) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D E R PER ANADEE NATH MISSHRA, A.M. Grounds taken by the assessee and the Revenue in these appeals are as under: I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 2 GROUNDS OF APPEAL I.T.A. No.113/Alld/2025 (A.Y. 2011-12) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D E R PER ANADEE NATH MISSHRA, A.M. Grounds taken by the assessee and the Revenue in these appeals are as under: I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 2 GROUNDS OF APPEAL I.T.A. No.113/Alld/2025 (A.Y. 2011-12) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D E R PER ANADEE NATH MISSHRA, A.M. Grounds taken by the assessee and the Revenue in these appeals are as under: I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 2 GROUNDS OF APPEAL I.T.A. No.113/Alld/2025 (A.Y. 2011-12) “1. That the notice dated 03.04.2013 issued under Section 153A of the 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

section 271(1)(c) of the I.T. Act may vary. The amount of penalty which can be levied u/s 271(1)(c) of I.T. Act varies from “tax sought to be evaded” I.T.A. No.64 & 65/Alld/2025 Assessment Year:2009-10 & 2008-09 3 to three times the “tax sought to be evaded”. Since the decision of learned

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

section 271(1)(c) of the I.T. Act may vary. The amount of penalty which can be levied u/s 271(1)(c) of I.T. Act varies from “tax sought to be evaded” I.T.A. No.64 & 65/Alld/2025 Assessment Year:2009-10 & 2008-09 3 to three times the “tax sought to be evaded”. Since the decision of learned

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

D E R This appeal of the assessee is directed against the order dated 13.08.2020 of ld. CIT(A), Allahabad arising from penalty order passed u/s. 271(1)(b) of the Income Tax Act, 1961 (In short the “Act”) for the AY 2011- 12. The assessee has raised the following grounds: “1. That in any view of the matter

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

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

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)

penalty order u/s 271 (1) (b) of the Income tax Act, 1961 dated 20.11.2017 was passed Imposing Rs. 10,000/-. Final Show cause notice dated 04.12.2017 was issued through registered post /email, fixing the date of compliance on 11.12.2017 at 12.50 P.M at 38 M.G Marg, Kayaker Bhawan and show cause why following addition may not be made