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

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

143(3)/147 of the Act, assessing the total income of the assessee at Rs.3,75,210/-. 12.1 Aggrieved, the Assessee preferred an appeal before the NFAC, which restricted disallowance on account of expenses to ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 58 of 79 7.5%, i.e., Rs.37,500/- as against 15%, i.e., Rs.75

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

143(3)/147 of the Act, assessing the total income of the assessee at Rs.3,75,210/-. 12.1 Aggrieved, the Assessee preferred an appeal before the NFAC, which restricted disallowance on account of expenses to ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 58 of 79 7.5%, i.e., Rs.37,500/- as against 15%, i.e., Rs.75

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

143(3)/147 of the Act, assessing the total income of the assessee at Rs.3,75,210/-. 12.1 Aggrieved, the Assessee preferred an appeal before the NFAC, which restricted disallowance on account of expenses to ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 58 of 79 7.5%, i.e., Rs.37,500/- as against 15%, i.e., Rs.75

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

143(3)/147 of the Act, assessing the total income of the assessee at Rs.3,75,210/-. 12.1 Aggrieved, the Assessee preferred an appeal before the NFAC, which restricted disallowance on account of expenses to ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 58 of 79 7.5%, i.e., Rs.37,500/- as against 15%, i.e., Rs.75

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

143(3)/147 of the Act, assessing the total income of the assessee at Rs.3,75,210/-. 12.1 Aggrieved, the Assessee preferred an appeal before the NFAC, which restricted disallowance on account of expenses to ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 58 of 79 7.5%, i.e., Rs.37,500/- as against 15%, i.e., Rs.75

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

143(3)/147 of the Act, assessing the total income of the assessee at Rs.3,75,210/-. 12.1 Aggrieved, the Assessee preferred an appeal before the NFAC, which restricted disallowance on account of expenses to ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 58 of 79 7.5%, i.e., Rs.37,500/- as against 15%, i.e., Rs.75

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

143(3)/147 of the Act, assessing the total income of the assessee at Rs.3,75,210/-. 12.1 Aggrieved, the Assessee preferred an appeal before the NFAC, which restricted disallowance on account of expenses to ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 58 of 79 7.5%, i.e., Rs.37,500/- as against 15%, i.e., Rs.75

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

143(3)/147 of the Act, assessing the total income of the assessee at Rs.3,75,210/-. 12.1 Aggrieved, the Assessee preferred an appeal before the NFAC, which restricted disallowance on account of expenses to ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 58 of 79 7.5%, i.e., Rs.37,500/- as against 15%, i.e., Rs.75

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

143(3)/147 of the Act, assessing the total income of the assessee at Rs.3,75,210/-. 12.1 Aggrieved, the Assessee preferred an appeal before the NFAC, which restricted disallowance on account of expenses to ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 58 of 79 7.5%, i.e., Rs.37,500/- as against 15%, i.e., Rs.75

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

143(3)/147 of the Act, assessing the total income of the assessee at Rs.3,75,210/-. 12.1 Aggrieved, the Assessee preferred an appeal before the NFAC, which restricted disallowance on account of expenses to ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 58 of 79 7.5%, i.e., Rs.37,500/- as against 15%, i.e., Rs.75

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

In the result, both appeals i

section 250 of the Act on 28.07.2020 by the assessee and the Department, respectively. The grounds of appeal in these two cases are as under:- “1. That in any view of the matter reopening of original assessment vide the order dated 30/12/2011 framed u/s 143(3) of the IT Act by issue of notice u/s 148 of the IT A.Y.2009-10

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

In the result, both appeals i

section 250 of the Act on 28.07.2020 by the assessee and the Department, respectively. The grounds of appeal in these two cases are as under:- “1. That in any view of the matter reopening of original assessment vide the order dated 30/12/2011 framed u/s 143(3) of the IT Act by issue of notice u/s 148 of the IT A.Y.2009-10

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

143(3) of the Act by the Assessing Officer is illegal & bad in law as the same is passed without valid statutory approval in terms of Section 153D of the Act as the same was granted mechanically and without any application of mind. 3. That in view of the facts and circumstances of the case

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

143(3) of the Act by the Assessing Officer is illegal & bad in law as the same is passed without valid statutory approval in terms of Section 153D of the Act as the same was granted mechanically and without any application of mind. 3. That in view of the facts and circumstances of the case

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

143(3) of the Act by the Assessing Officer is illegal & bad in law as the same is passed without valid statutory approval in terms of Section 153D of the Act as the same was granted mechanically and without any application of mind. 3. That in view of the facts and circumstances of the case

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

143(3) of the Act by the Assessing Officer is illegal & bad in law as the same is passed without valid statutory approval in terms of Section 153D of the Act as the same was granted mechanically and without any application of mind. 3. That in view of the facts and circumstances of the case

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

In the result the appeal of the assessee is partly allowed

143(3) at a total income of Rs.1,82,70,440/-. Penalty proceedings under section 271(1)(c) were initiated. During the course of assessment, the following additions were made by the ld. AO. i. On account of suppressed sale – Rs. 16,68,561/-. ii. On account of inflated expenses on the basis of print outs of CPU marked

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

In the result the appeal of the assessee is partly allowed

143(3) at a total income of Rs.1,82,70,440/-. Penalty proceedings under section 271(1)(c) were initiated. During the course of assessment, the following additions were made by the ld. AO. i. On account of suppressed sale – Rs. 16,68,561/-. ii. On account of inflated expenses on the basis of print outs of CPU marked