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.129/Alld/2025 (A.Y. 2012-13 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 6 (A.1) For the sake of convenience, these appeals are hereby disposed of through this consolidated order. At the time of hearing before

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.129/Alld/2025 (A.Y. 2012-13 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 6 (A.1) For the sake of convenience, these appeals are hereby disposed of through this consolidated order. At the time of hearing before

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

DILSHAD HUSAIN,ALLAHABAD vs. ACIT CIRCLE-1, ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

271(1)(c). This penalty order was also passed ex parte and was subsequently dismissed by the first appellate authority. The assessee subsequently filed appeals against the summary dismissal of his appeals and the Hon’ble ITAT observed, that the ld. CIT(A) had dismissed the appeal without giving sufficient opportunity to the assessee. Therefore, in the interest of justice

DILSHAD HUSAIN,ALLAHABAD vs. ITO- 2(1), ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

271(1)(c). This penalty order was also passed ex parte and was subsequently dismissed by the first appellate authority. The assessee subsequently filed appeals against the summary dismissal of his appeals and the Hon’ble ITAT observed, that the ld. CIT(A) had dismissed the appeal without giving sufficient opportunity to the assessee. Therefore, in the interest of justice

DILSHAD HUSAIN,ALLAHABAD vs. ACIT CIR.-1, ALLAHABAD

In the result, the appeal of the assessee in ITA Nos

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.52, 53 & 54/Alld/2024 A.Ys. 2009-10 & 2011-12 Dilshad Husain, Cit(Appeal), National 178, Salreha Pacchim, Sirathu, Vs. Faceless Appeal Centre Allahabad, U.P. Pan:Acbph7430G (Appellant) (Respondent)

271(1)(c). This penalty order was also passed ex parte and was subsequently dismissed by the first appellate authority. The assessee subsequently filed appeals against the summary dismissal of his appeals and the Hon’ble ITAT observed, that the ld. CIT(A) had dismissed the appeal without giving sufficient opportunity to the assessee. Therefore, in the interest of justice

H K INFRAVENTURE PVT. LTD.,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX NFAC, DELHI, DELHI

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2015-16 M/S. H. K. Infraventure Pvt V. Acit, Central Circle Ltd Allahabad 17, Industrial Colony, Naini 38, Mahatma Gandhi Allahabad-211008. Marg, Allahabad-211001. Pan:Aacch6249K (Appellant) (Respondent) Assessment Year: 2015-16 M/S. H. K. Infraventure Pvt V. Assistant Commissioner Ltd Of Income Tax (Appeals) 17, Industrial Colony, Naini Income Tax Department Allahabad-211008. Nfac Delhi. Pan: Aacch6249K (Appellant) (Respondent) Appellant By: Shri Praveen Godbole, (Application) Respondent By: Shri. Amalendu Nath Mishra, Cit(Dr) Date Of Hearing: 09 09 2025 Date Of Pronouncement: 30 10 2025 O R D E R

u/s 143(3) by the assessing officer dated 19-12-2017 is bad in facts and in law and his action as partly confirmed by the Commissioner of Income Tax (Appeal) is unjustified and wrong in the facts and circumstances of the case. 2. That in any view of the matter addition of Rs. 18,99,000/- made

M/S.H.K.INFRAVENTURES PVT. LTD.,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2015-16 M/S. H. K. Infraventure Pvt V. Acit, Central Circle Ltd Allahabad 17, Industrial Colony, Naini 38, Mahatma Gandhi Allahabad-211008. Marg, Allahabad-211001. Pan:Aacch6249K (Appellant) (Respondent) Assessment Year: 2015-16 M/S. H. K. Infraventure Pvt V. Assistant Commissioner Ltd Of Income Tax (Appeals) 17, Industrial Colony, Naini Income Tax Department Allahabad-211008. Nfac Delhi. Pan: Aacch6249K (Appellant) (Respondent) Appellant By: Shri Praveen Godbole, (Application) Respondent By: Shri. Amalendu Nath Mishra, Cit(Dr) Date Of Hearing: 09 09 2025 Date Of Pronouncement: 30 10 2025 O R D E R

u/s 143(3) by the assessing officer dated 19-12-2017 is bad in facts and in law and his action as partly confirmed by the Commissioner of Income Tax (Appeal) is unjustified and wrong in the facts and circumstances of the case. 2. That in any view of the matter addition of Rs. 18,99,000/- made

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

penalty proceedings under section 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

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

penalty proceedings under section 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

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

9 (Delhi) considered the aforesaid order of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Sapna Gupta (supra) and order of Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra); and expressing agreement with the Hon'ble Allahabad High Court and Hon'ble Orissa High Court; upheld the order of Delhi Bench

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

9 (Delhi) considered the aforesaid order of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Sapna Gupta (supra) and order of Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra); and expressing agreement with the Hon'ble Allahabad High Court and Hon'ble Orissa High Court; upheld the order of Delhi Bench

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

9 (Delhi) considered the aforesaid order of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Sapna Gupta (supra) and order of Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra); and expressing agreement with the Hon'ble Allahabad High Court and Hon'ble Orissa High Court; upheld the order of Delhi Bench

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

9 (Delhi) considered the aforesaid order of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Sapna Gupta (supra) and order of Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra); and expressing agreement with the Hon'ble Allahabad High Court and Hon'ble Orissa High Court; upheld the order of Delhi Bench

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

9 (Delhi) considered the aforesaid order of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Sapna Gupta (supra) and order of Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra); and expressing agreement with the Hon'ble Allahabad High Court and Hon'ble Orissa High Court; upheld the order of Delhi Bench

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

9 (Delhi) considered the aforesaid order of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Sapna Gupta (supra) and order of Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra); and expressing agreement with the Hon'ble Allahabad High Court and Hon'ble Orissa High Court; upheld the order of Delhi Bench

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

9 (Delhi) considered the aforesaid order of Hon'ble Allahabad High Court in the case of Pr.CIT vs. Sapna Gupta (supra) and order of Hon'ble Orissa High Court in the case of ACIT vs. Serajuddin & Co. (supra); and expressing agreement with the Hon'ble Allahabad High Court and Hon'ble Orissa High Court; upheld the order of Delhi Bench