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

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

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

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

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

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

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, 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

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

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

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

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

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

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