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

44 of Income Tax Act-1961.” 6. It is manifest from the order passed under section 271(1)(b) that the Assessing Officer has recorded the fact that the re-assessment proceedings were initiated by issuing notice under section 148 dated 17.10.2018 but the assessee did not file any return of income within the stipulated time. It is pertinent

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

44 of Income Tax Act-1961.” 6. It is manifest from the order passed under section 271(1)(b) that the Assessing Officer has recorded the fact that the re-assessment proceedings were initiated by issuing notice under section 148 dated 17.10.2018 but the assessee did not file any return of income within the stipulated time. It is pertinent

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

44 of Income Tax Act-1961.” 6. It is manifest from the order passed under section 271(1)(b) that the Assessing Officer has recorded the fact that the re-assessment proceedings were initiated by issuing notice under section 148 dated 17.10.2018 but the assessee did not file any return of income within the stipulated time. It is pertinent

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

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

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

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

44 taxmann.com 311 (Cal) Sagar Dutta vs. CIT for the proposition that even absolute absence of the JCIT’s approval u/s 274(2) did not mean inherent lack of jurisdiction on the Assessing Officer so as to render his order ab initio void but to decide the matter afresh after obtaining the JCIT’s approval. Learned Departmental Representatives also placed

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

44 taxmann.com 311 (Cal) Sagar Dutta vs. CIT for the proposition that even absolute absence of the JCIT’s approval u/s 274(2) did not mean inherent lack of jurisdiction on the Assessing Officer so as to render his order ab initio void but to decide the matter afresh after obtaining the JCIT’s approval. Learned Departmental Representatives also placed

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

44 taxmann.com 311 (Cal) Sagar Dutta vs. CIT for the proposition that even absolute absence of the JCIT’s approval u/s 274(2) did not mean inherent lack of jurisdiction on the Assessing Officer so as to render his order ab initio void but to decide the matter afresh after obtaining the JCIT’s approval. Learned Departmental Representatives also placed

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

44 taxmann.com 311 (Cal) Sagar Dutta vs. CIT for the proposition that even absolute absence of the JCIT’s approval u/s 274(2) did not mean inherent lack of jurisdiction on the Assessing Officer so as to render his order ab initio void but to decide the matter afresh after obtaining the JCIT’s approval. Learned Departmental Representatives also placed

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

44 taxmann.com 311 (Cal) Sagar Dutta vs. CIT for the proposition that even absolute absence of the JCIT’s approval u/s 274(2) did not mean inherent lack of jurisdiction on the Assessing Officer so as to render his order ab initio void but to decide the matter afresh after obtaining the JCIT’s approval. Learned Departmental Representatives also placed

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

44 taxmann.com 311 (Cal) Sagar Dutta vs. CIT for the proposition that even absolute absence of the JCIT’s approval u/s 274(2) did not mean inherent lack of jurisdiction on the Assessing Officer so as to render his order ab initio void but to decide the matter afresh after obtaining the JCIT’s approval. Learned Departmental Representatives also placed

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

44 taxmann.com 311 (Cal) Sagar Dutta vs. CIT for the proposition that even absolute absence of the JCIT’s approval u/s 274(2) did not mean inherent lack of jurisdiction on the Assessing Officer so as to render his order ab initio void but to decide the matter afresh after obtaining the JCIT’s approval. Learned Departmental Representatives also placed

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

44 taxmann.com 311 (Cal) Sagar Dutta vs. CIT for the proposition that even absolute absence of the JCIT’s approval u/s 274(2) did not mean inherent lack of jurisdiction on the Assessing Officer so as to render his order ab initio void but to decide the matter afresh after obtaining the JCIT’s approval. Learned Departmental Representatives also placed

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

44 taxmann.com 311 (Cal) Sagar Dutta vs. CIT for the proposition that even absolute absence of the JCIT’s approval u/s 274(2) did not mean inherent lack of jurisdiction on the Assessing Officer so as to render his order ab initio void but to decide the matter afresh after obtaining the JCIT’s approval. Learned Departmental Representatives also placed

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

44 taxmann.com 311 (Cal) Sagar Dutta vs. CIT for the proposition that even absolute absence of the JCIT’s approval u/s 274(2) did not mean inherent lack of jurisdiction on the Assessing Officer so as to render his order ab initio void but to decide the matter afresh after obtaining the JCIT’s approval. Learned Departmental Representatives also placed

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

44 taxmann.com 311 (Cal) Sagar Dutta vs. CIT for the proposition that even absolute absence of the JCIT’s approval u/s 274(2) did not mean inherent lack of jurisdiction on the Assessing Officer so as to render his order ab initio void but to decide the matter afresh after obtaining the JCIT’s approval. Learned Departmental Representatives also placed

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

44 taxmann.com 311 (Cal) Sagar Dutta vs. CIT for the proposition that even absolute absence of the JCIT’s approval u/s 274(2) did not mean inherent lack of jurisdiction on the Assessing Officer so as to render his order ab initio void but to decide the matter afresh after obtaining the JCIT’s approval. Learned Departmental Representatives also placed