MADHURENDRA NATH,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, 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

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

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

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

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

In the result the appeal of the assessee is partly allowed

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

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

In the result the appeal of the assessee is partly allowed

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

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

In the result the appeal of the assessee is partly allowed

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

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

In the result, both appeals i

2. As both these appeals emanate out of the same order, they are being taken up together for the sake of convenience. 3. The facts of the case are, that the assessee filed a return of income on 29.9.2009, declaring a total income of Rs.17,40,230/-. Assessment in this case was completed under section 143(3) on 30.12.2011. Subsequently

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

In the result, both appeals i

2. As both these appeals emanate out of the same order, they are being taken up together for the sake of convenience. 3. The facts of the case are, that the assessee filed a return of income on 29.9.2009, declaring a total income of Rs.17,40,230/-. Assessment in this case was completed under section 143(3) on 30.12.2011. Subsequently

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

2 A.Y. 2011-12 Mr. Syed Shoeb Ashraf deposits in the bank. Books of accounts could not be produced by the assessee before the AO, and the assessee pleaded for rejection of books of accounts during hearing before Addl.CIT, Faizabad,U.P.. The directions u/s 144A were issued by the Addl. CIT, Range, Faizabad, U.P to the AO, after giving

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

145(3), the addition on account of difference in credit in bank accounts and sales/ turnover cannot be made as per Law, hence the present assessment is invalid. I.T.A.No.119/Alld/2024 4 10. The addition upheld are highly excessive, contrary to the facts, law and principal of natural justice and without providing sufficient time and opportunity to have