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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty. In this regard they placed reliance on the case of Sardar Harinder Singh vs. ITAT [1996] 219 ITR 257 (All). They also contended that no infirmity can be attributed in the statutory approvals even when it was not recorded in so many words. They placed reliance on the case of Prem Chand Shaw (Jaiswal) vs. ACIT

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

penalty. In this regard they placed reliance on the case of Sardar Harinder Singh vs. ITAT [1996] 219 ITR 257 (All). They also contended that no infirmity can be attributed in the statutory approvals even when it was not recorded in so many words. They placed reliance on the case of Prem Chand Shaw (Jaiswal) vs. ACIT

KESARWANI & C0.,ALLAHABAD vs. JT.CIT., ALLAHABAD

In the result the appeal of the assessee is partly allowed

u/s 153A(1)(b) of the I.T. Act should have been deleted and order quashed and the learned C.I.T.(A) has erred both in law as well as on facts in dismissing grounds No. 1, 2 & 3 as per his order vide para 3 on page 12 of the order. 2. That in view of the fact that detailed explanation

KESARWANI & CO.,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result the appeal of the assessee is partly allowed

u/s 153A(1)(b) of the I.T. Act should have been deleted and order quashed and the learned C.I.T.(A) has erred both in law as well as on facts in dismissing grounds No. 1, 2 & 3 as per his order vide para 3 on page 12 of the order. 2. That in view of the fact that detailed explanation

KESARWANI & C0,,ALLAHABAD vs. JT CIT,, ALLAHABAD

In the result the appeal of the assessee is partly allowed

u/s 153A(1)(b) of the I.T. Act should have been deleted and order quashed and the learned C.I.T.(A) has erred both in law as well as on facts in dismissing grounds No. 1, 2 & 3 as per his order vide para 3 on page 12 of the order. 2. That in view of the fact that detailed explanation

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

3) of the Act by the Assessing Officer after due application of mind and examining the facts of the case and records. Therefore, appellant’s contention that the approval was done in a mechanical manner is found to be totally unjustified and is hereby rejected” (Quoted). Aggrieved, Arpit Hospital Pvt. Ltd. (for assessment year 2012-13 and 2013014), Minto Developers

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

3) of the Act by the Assessing Officer after due application of mind and examining the facts of the case and records. Therefore, appellant’s contention that the approval was done in a mechanical manner is found to be totally unjustified and is hereby rejected” (Quoted). Aggrieved, Arpit Hospital Pvt. Ltd. (for assessment year 2012-13 and 2013014), Minto Developers

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

3) of the Act by the Assessing Officer after due application of mind and examining the facts of the case and records. Therefore, appellant’s contention that the approval was done in a mechanical manner is found to be totally unjustified and is hereby rejected” (Quoted). Aggrieved, Arpit Hospital Pvt. Ltd. (for assessment year 2012-13 and 2013014), Minto Developers

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

3) of the Act by the Assessing Officer after due application of mind and examining the facts of the case and records. Therefore, appellant’s contention that the approval was done in a mechanical manner is found to be totally unjustified and is hereby rejected” (Quoted). Aggrieved, Arpit Hospital Pvt. Ltd. (for assessment year 2012-13 and 2013014), Minto Developers

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

3) of the Act by the Assessing Officer after due application of mind and examining the facts of the case and records. Therefore, appellant’s contention that the approval was done in a mechanical manner is found to be totally unjustified and is hereby rejected” (Quoted). Aggrieved, Arpit Hospital Pvt. Ltd. (for assessment year 2012-13 and 2013014), Minto Developers

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

3) of the Act by the Assessing Officer after due application of mind and examining the facts of the case and records. Therefore, appellant’s contention that the approval was done in a mechanical manner is found to be totally unjustified and is hereby rejected” (Quoted). Aggrieved, Arpit Hospital Pvt. Ltd. (for assessment year 2012-13 and 2013014), Minto Developers

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

3) of the Act by the Assessing Officer after due application of mind and examining the facts of the case and records. Therefore, appellant’s contention that the approval was done in a mechanical manner is found to be totally unjustified and is hereby rejected” (Quoted). Aggrieved, Arpit Hospital Pvt. Ltd. (for assessment year 2012-13 and 2013014), Minto Developers

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

3) of the Act by the Assessing Officer after due application of mind and examining the facts of the case and records. Therefore, appellant’s contention that the approval was done in a mechanical manner is found to be totally unjustified and is hereby rejected” (Quoted). Aggrieved, Arpit Hospital Pvt. Ltd. (for assessment year 2012-13 and 2013014), Minto Developers

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

3) of the Act by the Assessing Officer after due application of mind and examining the facts of the case and records. Therefore, appellant’s contention that the approval was done in a mechanical manner is found to be totally unjustified and is hereby rejected” (Quoted). Aggrieved, Arpit Hospital Pvt. Ltd. (for assessment year 2012-13 and 2013014), Minto Developers

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

3) of the Act by the Assessing Officer after due application of mind and examining the facts of the case and records. Therefore, appellant’s contention that the approval was done in a mechanical manner is found to be totally unjustified and is hereby rejected” (Quoted). Aggrieved, Arpit Hospital Pvt. Ltd. (for assessment year 2012-13 and 2013014), Minto Developers

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

3) of the Act by the Assessing Officer after due application of mind and examining the facts of the case and records. Therefore, appellant’s contention that the approval was done in a mechanical manner is found to be totally unjustified and is hereby rejected” (Quoted). Aggrieved, Arpit Hospital Pvt. Ltd. (for assessment year 2012-13 and 2013014), Minto Developers

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

3) of the Act by the Assessing Officer after due application of mind and examining the facts of the case and records. Therefore, appellant’s contention that the approval was done in a mechanical manner is found to be totally unjustified and is hereby rejected” (Quoted). Aggrieved, Arpit Hospital Pvt. Ltd. (for assessment year 2012-13 and 2013014), Minto Developers

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

3) of the Act by the Assessing Officer after due application of mind and examining the facts of the case and records. Therefore, appellant’s contention that the approval was done in a mechanical manner is found to be totally unjustified and is hereby rejected” (Quoted). Aggrieved, Arpit Hospital Pvt. Ltd. (for assessment year 2012-13 and 2013014), Minto Developers