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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

139, 147, 148........ it means 153A has a separate jurisdiction and separate concept to assessment in the case of search action.” 8. Section 153 concerns time limit for completion of assessment and re-assessment under sections 143 and 144 of the Act. Section 153A of the Act deals with the assessment in case of search or requisition. Section 153B

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

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

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