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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment order in search cases, then, it is the duty of the JCIT to exercise such powers by applying his judicious mind. We are of the view that the obligation of the approval of the Approving Authority is of two folds ; on one hand, he has to apply his mind to secure in build for the Department against any omission

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment order in search cases, then, it is the duty of the JCIT to exercise such powers by applying his judicious mind. We are of the view that the obligation of the approval of the Approving Authority is of two folds ; on one hand, he has to apply his mind to secure in build for the Department against any omission

DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD vs. M/S DEORA ELECTRIC WORKS, ALLAHABAD

In the result, both appeals i

reassessment proceeding imperssible and liable to be withdrawn. 4. That in any view of the matter declared receipt were received were from government department through cheque supported by form no. 16A and accepted by AO in original assessment hence action of the assessing officer under the proceeding u/s 148 of the IT Act. is not correct. 5. That

M/S DEORA ELECTRIC WORKS,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD

In the result, both appeals i

reassessment proceeding imperssible and liable to be withdrawn. 4. That in any view of the matter declared receipt were received were from government department through cheque supported by form no. 16A and accepted by AO in original assessment hence action of the assessing officer under the proceeding u/s 148 of the IT Act. is not correct. 5. That

AROTI GHOSH,ALLAHABAD vs. INCOME TAX OFFICER WARD-1(1), ALLAHABAD

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment proceeding under section 147 is altogether fallacious and not into existence at all. 5. BECAUSE no notice under section 143(2) has been served upon appellant within stipulated time, therefore the whole of the assessment proceeding is vitiated for want of valid jurisdiction. 6. BECAUSE the NFAC has erred in law and on facts in sustaining addition of Rs.39

SHYAM BABU KESARWANI,KAUSHAMBI vs. ITO WARD- 2 (5), KAUSHAMBI

In the result, the appeal is allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2012-13 Shyam Babu Kesarwani, Vs. Income Tax Officer, Tilhapur Mor, Kaushambi Ward-2(5), Kaushambi Pan:Bgepk4506N (Appellant) (Respondent) Assessee By: Sh. Praveen Godbole, C.A. Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 22.10.2024 Date Of Pronouncement: 27.12.2024 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Against The Order Of The Ld. Cit(A), Nfac Under Section 250 Of The Act Passed On 22.12.2023. The Grounds Of Appeal Preferred Are As Under:- “1. That In Any View Of The Matter Assessment Made U/S 143(3) R.W.S. 147 Of The Act By Order Dated 31.10.2019 On Income Of Rs.28,27,870/- Is Bad Both On The Fact & In Law. 2. That In Any View Of The Matter Proceeding As Initiated U/S 147 Is Not Valid Proceeding In The Eyes Of Law Since No Material Was Brought On Record That Assessee Has Concealed Any Income & The Issue Again Taken Up In The Reassessment Proceeding Which Was Already Before The Assessing Officer At The Time Of Original Assessment & After Due Application Of Mind The Then Assessing Officer Passed Speaking Order U/S 143(3) Of The Act Hence Simply On Change Of Opinion The Reassessment Proceeding U/S 147 Of The Act As Initiated Are Bad In Law. 3. That In Any View Of The Matter The Addition Of Rs.25,25,415/- As Made By The Assessing Officer By Passing Ex-Parte Order On Account Of Excess Deposit In Bank Considered As Unexplained Money U/S 69A Of The Act Is Highly Unjustified & His Action As Confirmed By Cit(A) Is Highly Unjustified.

reassessment proceeding u/s 147 of the Act cannot be initiated simply on the change of opinion as done in the present case hence entire action is not valid action in the eyes of law. 5. That in any view of the matter the finding and observation of the assessing officer with regard to addition of Rs.25,25,415/- as added

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

In the result the appeal of the assessee is partly allowed

reassessment would be confined to the evidence found in the course of the search. Relying upon the case of Shiv Nath Rai Harnarayan (India) Ltd. vs. DCIT 117 TTJ 480 (ITAT Delhi Bench), the ld. CIT(A) held that after May, 31, 2003, the earlier provisions of block assessment in the case of search initiated against the assessee would

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

In the result the appeal of the assessee is partly allowed

reassessment would be confined to the evidence found in the course of the search. Relying upon the case of Shiv Nath Rai Harnarayan (India) Ltd. vs. DCIT 117 TTJ 480 (ITAT Delhi Bench), the ld. CIT(A) held that after May, 31, 2003, the earlier provisions of block assessment in the case of search initiated against the assessee would

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

In the result the appeal of the assessee is partly allowed

reassessment would be confined to the evidence found in the course of the search. Relying upon the case of Shiv Nath Rai Harnarayan (India) Ltd. vs. DCIT 117 TTJ 480 (ITAT Delhi Bench), the ld. CIT(A) held that after May, 31, 2003, the earlier provisions of block assessment in the case of search initiated against the assessee would

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

reassessment proceedings void ab inito. 4. That the Ld. CIT(A) has erred in law and on facts of the case in confirming the action of the Ld. AO in making the addition to the tune of Rs. 60,90,164/- other sources vide his order passed u/s 147 r.w.s. 144 dated 16.12.2019 which is in violation to provisions

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

reassessment proceedings void ab inito. 4. That the Ld. CIT(A) has erred in law and on facts of the case in confirming the action of the Ld. AO in making the addition to the tune of Rs. 60,90,164/- other sources vide his order passed u/s 147 r.w.s. 144 dated 16.12.2019 which is in violation to provisions