YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

justice and against the ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 62 of 79 binding precedence and decisions of hon'ble high courts and tribunal. 10. BECAUSE the addition so sustained by the CIT(A) in the impugned appellate order deserves to be set aside and the return income disclosed by the appellant

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

justice and against the ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 62 of 79 binding precedence and decisions of hon'ble high courts and tribunal. 10. BECAUSE the addition so sustained by the CIT(A) in the impugned appellate order deserves to be set aside and the return income disclosed by the appellant

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

justice and against the ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 62 of 79 binding precedence and decisions of hon'ble high courts and tribunal. 10. BECAUSE the addition so sustained by the CIT(A) in the impugned appellate order deserves to be set aside and the return income disclosed by the appellant

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

justice and against the ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 62 of 79 binding precedence and decisions of hon'ble high courts and tribunal. 10. BECAUSE the addition so sustained by the CIT(A) in the impugned appellate order deserves to be set aside and the return income disclosed by the appellant

SANJANA,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

justice and against the ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 62 of 79 binding precedence and decisions of hon'ble high courts and tribunal. 10. BECAUSE the addition so sustained by the CIT(A) in the impugned appellate order deserves to be set aside and the return income disclosed by the appellant

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

justice and against the ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 62 of 79 binding precedence and decisions of hon'ble high courts and tribunal. 10. BECAUSE the addition so sustained by the CIT(A) in the impugned appellate order deserves to be set aside and the return income disclosed by the appellant

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

justice and against the ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 62 of 79 binding precedence and decisions of hon'ble high courts and tribunal. 10. BECAUSE the addition so sustained by the CIT(A) in the impugned appellate order deserves to be set aside and the return income disclosed by the appellant

SANJANA,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

justice and against the ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 62 of 79 binding precedence and decisions of hon'ble high courts and tribunal. 10. BECAUSE the addition so sustained by the CIT(A) in the impugned appellate order deserves to be set aside and the return income disclosed by the appellant

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

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

SYED SHOEB ASHRAF,AMBEDKAR NAGAR vs. CIT(APPEALS), DELHI

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

Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2011-12 Mr. Syed Shoeb Ashraf, The Ito, 516, Vill & Post Baskhari, V. Ambedkar Nagar, U.P. Ambedkar Nagar-224129, U.P. Pan:Akrpa1580C (Appellant) (Respondent) Assessee By: None (Application) Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.09.2023 Date Of Pronouncement: 15.09.2023 O R D E R

justice. 8. Because there was no intention to avoid assessment proceedings. 9. Because in any view of the matter the appellant put carves leave to furnish any further grounds of appeal at the time of hearing.” 3. The brief facts of the case are that there was specific CIB information in possession with AO that the assessee has deposited cash

MOHD UBAID ANSARI,ALLAHABAD vs. ITO, ALLAHABAD , ALLAHABAD

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Mohd Ubaid Ansari V. The Income Tax Department 337, Sultanpur Bhawa (Faceless) Noorulla Road Khuldabad Allahabad (U.P) Tan/Pan:Bajpa0699B (Appellant) (Respondent) Appellant By: None Respondent By: Shri A. K. Singh, D.R. O R D E R

reassessment proceedings. Re-opening of proceedings is void-ab-into (section 149). 5. Because in considering the nature of Business it’s very difficult to collect documentary evidence only evidence is statement of record of third party. Due to faceless appeal/Assessment this impugned order was prevailed. 6. Because Assessee presently Driver and having no Investment in FDR except only

DR. AROTI GHOSH,ALLAHABAD vs. ITO, WARD-1(1), ALLAHABAD

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

Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2008-09

natural justice.” 3. The brief facts of the case are that the assessee case was selected for framing scrutiny under AIR regarding investment amounting to Rs. 59,84,641/- in purchase and sale of shares. The return of income was filed on 30.09.2008 declaring total income of Rs. 5,82,850/- . The reassessment

PAWAN KUMAR KASAUDHAN, L/H- POONAM GUPTA,SULTANPUR vs. ITO, SULTANPUR

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

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

natural justice and without providing sufficient time and opportunity to have its say on the reasons relied upon by the authorities below.” 2. The facts of the case, in brief, are that the assessee filed his return of income on 07/11/2017 declaring total income at Rs.5,09,040/-. While completing the assessment, the Assessing Officer observed that the difference amount

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

nature, or which pertain to specific issues other than the specific matter of validity of approval u/s 153D of the IT Act. It is settled position of law that specific principles and provisions of law prevail over general principles/provisions of law. It is also settled position of law that principles and provisions of a particular matter or issue, prevail over

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

nature, or which pertain to specific issues other than the specific matter of validity of approval u/s 153D of the IT Act. It is settled position of law that specific principles and provisions of law prevail over general principles/provisions of law. It is also settled position of law that principles and provisions of a particular matter or issue, prevail over

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

nature, or which pertain to specific issues other than the specific matter of validity of approval u/s 153D of the IT Act. It is settled position of law that specific principles and provisions of law prevail over general principles/provisions of law. It is also settled position of law that principles and provisions of a particular matter or issue, prevail over

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

nature, or which pertain to specific issues other than the specific matter of validity of approval u/s 153D of the IT Act. It is settled position of law that specific principles and provisions of law prevail over general principles/provisions of law. It is also settled position of law that principles and provisions of a particular matter or issue, prevail over