ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

94 year in which search is conducted under section 132 or requisition is made under section 132A. 50.3 Applicability-These amendments will take effect from the 1st day of June, 2007." 9.5 It is evident from the CBDT Circular that the legislature in its highest wisdom made it compulsory that the assessments of search cases should be made with

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

94 year in which search is conducted under section 132 or requisition is made under section 132A. 50.3 Applicability-These amendments will take effect from the 1st day of June, 2007." 9.5 It is evident from the CBDT Circular that the legislature in its highest wisdom made it compulsory that the assessments of search cases should be made with

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

ANIL KUMAR SINGH,SULTANPUR vs. ITO ,SULTANPUR, SULTANPUR

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2016-17 Anil Kumar Singh V. The Ito 609, Kni Kasba Sultanpur Sultanpur (U.P) Tan/Pan:Bidps4718R (Appellant) (Respondent) Appellant By: None Respondent By: Shri A. K. Singh, D.R. O R D E R

94,200/-. 2.1 The AO also initiated penalty proceedings under sections 271(1)(c) and 271(1)(b) of the Act, separately. 2.2 Aggrieved, the Assessee preferred an appeal before the Ld. First Appellate Authority, who dismissed the appeal of the assessee for the reason of non-compliance by the Assessee and confirmed the order

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

94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee’s C.O. No.5/All/2025 111 Revenue’s paper book in I.T.A

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

94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee’s C.O. No.5/All/2025 111 Revenue’s paper book in I.T.A

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

94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee’s C.O. No.5/All/2025 111 Revenue’s paper book in I.T.A

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

94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee’s C.O. No.5/All/2025 111 Revenue’s paper book in I.T.A

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

94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee’s C.O. No.5/All/2025 111 Revenue’s paper book in I.T.A

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

94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee’s C.O. No.5/All/2025 111 Revenue’s paper book in I.T.A

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

94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee’s C.O. No.5/All/2025 111 Revenue’s paper book in I.T.A

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

94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee’s C.O. No.5/All/2025 111 Revenue’s paper book in I.T.A

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

94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee’s C.O. No.5/All/2025 111 Revenue’s paper book in I.T.A

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

94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee’s C.O. No.5/All/2025 111 Revenue’s paper book in I.T.A

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

94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee’s C.O. No.5/All/2025 111 Revenue’s paper book in I.T.A

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

94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee’s C.O. No.5/All/2025 111 Revenue’s paper book in I.T.A

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

94 96 Revenue’s paper book in respect of I.T.A. No.56/All/2025 98 Revenue’s paper book in I.T.A. No.39 to 41/All/2025 & Assessee’s C.O. No. 2 to 4/All/2025 101 103 105 Revenue’s paper book in I.T.A. No.13 & 14/All/2025 107 109 Revenue’s paper book in I.T.A. No.44/All/2025 & in assessee’s C.O. No.5/All/2025 111 Revenue’s paper book in I.T.A