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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment years under

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment years under

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment years under

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3. BECAUSE after having observed as; "7.6 During the course of appellate proceedings, it is observed that the receipts are meant for Kriya Yog Ashram and the utilization of the said receipts are for the ashram and this being an on-going process and the appellant is merely a custodian of money of the ashram. With regard to cash withdrawal

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3. BECAUSE after having observed as; "7.6 During the course of appellate proceedings, it is observed that the receipts are meant for Kriya Yog Ashram and the utilization of the said receipts are for the ashram and this being an on-going process and the appellant is merely a custodian of money of the ashram. With regard to cash withdrawal

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3. BECAUSE after having observed as; "7.6 During the course of appellate proceedings, it is observed that the receipts are meant for Kriya Yog Ashram and the utilization of the said receipts are for the ashram and this being an on-going process and the appellant is merely a custodian of money of the ashram. With regard to cash withdrawal

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3. BECAUSE after having observed as; "7.6 During the course of appellate proceedings, it is observed that the receipts are meant for Kriya Yog Ashram and the utilization of the said receipts are for the ashram and this being an on-going process and the appellant is merely a custodian of money of the ashram. With regard to cash withdrawal

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3. BECAUSE after having observed as; "7.6 During the course of appellate proceedings, it is observed that the receipts are meant for Kriya Yog Ashram and the utilization of the said receipts are for the ashram and this being an on-going process and the appellant is merely a custodian of money of the ashram. With regard to cash withdrawal

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3. BECAUSE after having observed as; "7.6 During the course of appellate proceedings, it is observed that the receipts are meant for Kriya Yog Ashram and the utilization of the said receipts are for the ashram and this being an on-going process and the appellant is merely a custodian of money of the ashram. With regard to cash withdrawal

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3. BECAUSE after having observed as; "7.6 During the course of appellate proceedings, it is observed that the receipts are meant for Kriya Yog Ashram and the utilization of the said receipts are for the ashram and this being an on-going process and the appellant is merely a custodian of money of the ashram. With regard to cash withdrawal

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3. BECAUSE after having observed as; "7.6 During the course of appellate proceedings, it is observed that the receipts are meant for Kriya Yog Ashram and the utilization of the said receipts are for the ashram and this being an on-going process and the appellant is merely a custodian of money of the ashram. With regard to cash withdrawal

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3. BECAUSE after having observed as; "7.6 During the course of appellate proceedings, it is observed that the receipts are meant for Kriya Yog Ashram and the utilization of the said receipts are for the ashram and this being an on-going process and the appellant is merely a custodian of money of the ashram. With regard to cash withdrawal

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

3. BECAUSE after having observed as; "7.6 During the course of appellate proceedings, it is observed that the receipts are meant for Kriya Yog Ashram and the utilization of the said receipts are for the ashram and this being an on-going process and the appellant is merely a custodian of money of the ashram. With regard to cash withdrawal

ARIES MARKETERS PRIVATE LIMITED,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (APPEALS), ALLAHABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Vijay Pal Raoassessment Year: 2007-08

10 as under: “In the present case, admittedly the original assessment was under Section 143(3). The notice under Section 148 was sought to be issued more than four years after the end of the relevant assessment year. The assessment year is A.Y. 1998-99. Notice under Section 148 was issued on 29 March 2005. In the circumstance, clearly

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

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

SANJAY MAJUMDAR,ALLAHABAD vs. PR. CIT, ALLAHABAD

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13 Mr. Sanjay Majumdar, V. The Principal Commissioner Type Ii – 112, Devprayagam Of Income Tax, Sangam Vatika – Jhalwa, Aayakar Bhawan, Allahabad 211012 38, M.G. Marg, Civil Lines, Allahabad 211001 Pan: Adopm 2688P (Appellant) (Respondent)

reassessment order dated 24.06.2016 passed by Assessing Officer u/s. 143(3) 4 Assessment Year: 2012-13 Sanjay Majumdar r.w.s. 147 of the 1961 Act is erroneous so far as is prejudicial to the interest of the Revenue within provisions of Section 263 of the 1961 Act, by holding as under: “3. I have considered the assessment proceeding of the Assessing

SMT. NEETA NATH L/H OF LATE DR. JITENDRA NATH,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

In the result, both the appeals in ITA No

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Vs. The Asstt. Commissioner Of Smt. Neeta Nath, L/H Of Lt. Dr. Jitendra Nath Income Tax, Central Circle, Civil Lines, Allahabad B/401, Mayan Enclave, 49/13, Clive Road, Allahabad Pan-Abepn1795Q (Appellant) (Respondent) Assessment Year: 2013-14 Madhurendra Nath, Vs. The Asstt. Commissioner Of B-502, Vinayak Le Grande, Income Tax, Central Circle, 16/12, Lal Bahadur Shastri Civil Lines, Allahabad Road, Allahabad-211001 Pan-Aaipn8161D (Appellant) (Respondent) Appellant By: Sh. Siddharth Pathak, Adv Respondent By: Sh. Rabin Chaudhari, Cit Dr Date Of Hearing: 18.01.2023 Date Of Pronouncement: 16.02.2023 O R D E R Shri Vijay Pal Rao, J.M.: These Two Appeals By The Two Related Assessees Are Directed Against Two Separate Orders Of The Cit(A), Both Dated 28.04.2016 For The Assessment Year 2013-14. 2. These Appeals Are Arising From The Assessment Orders Passed Under Section 153C In Pursuant To The Search & Seizure Action Under Section 132(1) Of The Income Tax Act, Dated 05.12.2013 In The Case Of Shri. Hemant Kumar Sindhi. Therefore, The Facts & Circumstances As Well As The Grounds Of Appeal

reassessment. However, in view of the fact that section 153A contains non-obstante clause qua section 147, the consequential requirement of issuing notice u/s 143(2) before making assessment u/s 147, also gets obliterated in an assessment u/s 153A. Moreover, section 153A directly empowers the AO to take up the assessment without acquiring any separate jurisdiction