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

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

SHERVANI SUGAR SYNDICATE LIMITED,GHAZIABAD vs. DC/ACIT-2, ALLAHABAD, ALLAHABAD

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2012-13 Shervani Sugar Syndicate V. National Faceless Limited Assessment Centre 17, Navyug Market, Ghaziabad- Delhi. 201001. Pan:Aadcs3658L (Appellant) (Respondent) Assessment Year: 2012-13 Shervani Sugar Syndicate V. Dc/Acit-2, Allahabad Limited Office Of The Assistant C/O 17, Navyug Market, Commissioner Of Income Ghaziabad-201001. Tax, Allahabad, Allahabad-211001. Pan:Aadcs3658L (Appellant) (Respondent) Appellant By: Shri Madhav Kapur Respondent By: Shri A. K. Singh, Sr. Dr Date Of Hearing: 23 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

u/s 147/144 of the Income Tax Act, 1961 (“Act”, for short) whereby the assessee’s total income was assessed at Rs.60,90,164/-. The order passed by the Assessing Officer was an ex-parte order qua the assessee. Vide impugned appellate order dated 14.02.2025, the assessee’s appeal was dismissed by the learned CIT(A). The order of learned

SHERVANI SUGAR SYNDICATE LIMITED,C/O B. K. KAPUR CO. vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2012-13 Shervani Sugar Syndicate V. National Faceless Limited Assessment Centre 17, Navyug Market, Ghaziabad- Delhi. 201001. Pan:Aadcs3658L (Appellant) (Respondent) Assessment Year: 2012-13 Shervani Sugar Syndicate V. Dc/Acit-2, Allahabad Limited Office Of The Assistant C/O 17, Navyug Market, Commissioner Of Income Ghaziabad-201001. Tax, Allahabad, Allahabad-211001. Pan:Aadcs3658L (Appellant) (Respondent) Appellant By: Shri Madhav Kapur Respondent By: Shri A. K. Singh, Sr. Dr Date Of Hearing: 23 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

u/s 147/144 of the Income Tax Act, 1961 (“Act”, for short) whereby the assessee’s total income was assessed at Rs.60,90,164/-. The order passed by the Assessing Officer was an ex-parte order qua the assessee. Vide impugned appellate order dated 14.02.2025, the assessee’s appeal was dismissed by the learned CIT(A). The order of learned

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

90 of 2022) reported at Pr.CIT vs. Siddarth Gupta [2023] 147 taxmann.com 305 (Allahabad). The learned Counsel for the assessee submitted that the Hon'ble Orissa High Court also, in the case of ACIT vs. M/s Serajuddin & Co. (in order dated 15/03/2023 in I.T.A. Nos. 39 – 45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa

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

90 of 2022) reported at Pr.CIT vs. Siddarth Gupta [2023] 147 taxmann.com 305 (Allahabad). The learned Counsel for the assessee submitted that the Hon'ble Orissa High Court also, in the case of ACIT vs. M/s Serajuddin & Co. (in order dated 15/03/2023 in I.T.A. Nos. 39 – 45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa

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

90 of 2022) reported at Pr.CIT vs. Siddarth Gupta [2023] 147 taxmann.com 305 (Allahabad). The learned Counsel for the assessee submitted that the Hon'ble Orissa High Court also, in the case of ACIT vs. M/s Serajuddin & Co. (in order dated 15/03/2023 in I.T.A. Nos. 39 – 45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa

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

90 of 2022) reported at Pr.CIT vs. Siddarth Gupta [2023] 147 taxmann.com 305 (Allahabad). The learned Counsel for the assessee submitted that the Hon'ble Orissa High Court also, in the case of ACIT vs. M/s Serajuddin & Co. (in order dated 15/03/2023 in I.T.A. Nos. 39 – 45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa

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

90 of 2022) reported at Pr.CIT vs. Siddarth Gupta [2023] 147 taxmann.com 305 (Allahabad). The learned Counsel for the assessee submitted that the Hon'ble Orissa High Court also, in the case of ACIT vs. M/s Serajuddin & Co. (in order dated 15/03/2023 in I.T.A. Nos. 39 – 45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa

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

90 of 2022) reported at Pr.CIT vs. Siddarth Gupta [2023] 147 taxmann.com 305 (Allahabad). The learned Counsel for the assessee submitted that the Hon'ble Orissa High Court also, in the case of ACIT vs. M/s Serajuddin & Co. (in order dated 15/03/2023 in I.T.A. Nos. 39 – 45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa

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

90 of 2022) reported at Pr.CIT vs. Siddarth Gupta [2023] 147 taxmann.com 305 (Allahabad). The learned Counsel for the assessee submitted that the Hon'ble Orissa High Court also, in the case of ACIT vs. M/s Serajuddin & Co. (in order dated 15/03/2023 in I.T.A. Nos. 39 – 45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa

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

90 of 2022) reported at Pr.CIT vs. Siddarth Gupta [2023] 147 taxmann.com 305 (Allahabad). The learned Counsel for the assessee submitted that the Hon'ble Orissa High Court also, in the case of ACIT vs. M/s Serajuddin & Co. (in order dated 15/03/2023 in I.T.A. Nos. 39 – 45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa

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

90 of 2022) reported at Pr.CIT vs. Siddarth Gupta [2023] 147 taxmann.com 305 (Allahabad). The learned Counsel for the assessee submitted that the Hon'ble Orissa High Court also, in the case of ACIT vs. M/s Serajuddin & Co. (in order dated 15/03/2023 in I.T.A. Nos. 39 – 45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa

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

90 of 2022) reported at Pr.CIT vs. Siddarth Gupta [2023] 147 taxmann.com 305 (Allahabad). The learned Counsel for the assessee submitted that the Hon'ble Orissa High Court also, in the case of ACIT vs. M/s Serajuddin & Co. (in order dated 15/03/2023 in I.T.A. Nos. 39 – 45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa

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

90 of 2022) reported at Pr.CIT vs. Siddarth Gupta [2023] 147 taxmann.com 305 (Allahabad). The learned Counsel for the assessee submitted that the Hon'ble Orissa High Court also, in the case of ACIT vs. M/s Serajuddin & Co. (in order dated 15/03/2023 in I.T.A. Nos. 39 – 45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa

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

90 of 2022) reported at Pr.CIT vs. Siddarth Gupta [2023] 147 taxmann.com 305 (Allahabad). The learned Counsel for the assessee submitted that the Hon'ble Orissa High Court also, in the case of ACIT vs. M/s Serajuddin & Co. (in order dated 15/03/2023 in I.T.A. Nos. 39 – 45 of 2022) reported at ACIT vs. Serajuddin & Co. [2023] taxmann.com (Orissa