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

2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding anything contained in section 153". Thus, there was no ambiguity in the Act for computing time limit for completion of assessment and the only provision contained in section 153B was required

MINTO DEVELOPERS PVT. LTD.,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, 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

2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding anything contained in section 153". Thus, there was no ambiguity in the Act for computing time limit for completion of assessment and the only provision contained in section 153B was required

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

2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding anything contained in section 153". Thus, there was no ambiguity in the Act for computing time limit for completion of assessment and the only provision contained in section 153B was required

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

2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding anything contained in section 153". Thus, there was no ambiguity in the Act for computing time limit for completion of assessment and the only provision contained in section 153B was required

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

2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding anything contained in section 153". Thus, there was no ambiguity in the Act for computing time limit for completion of assessment and the only provision contained in section 153B was required

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

2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding anything contained in section 153". Thus, there was no ambiguity in the Act for computing time limit for completion of assessment and the only provision contained in section 153B was required

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

2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding anything contained in section 153". Thus, there was no ambiguity in the Act for computing time limit for completion of assessment and the only provision contained in section 153B was required

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

2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding anything contained in section 153". Thus, there was no ambiguity in the Act for computing time limit for completion of assessment and the only provision contained in section 153B was required

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

2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding anything contained in section 153". Thus, there was no ambiguity in the Act for computing time limit for completion of assessment and the only provision contained in section 153B was required

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

2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding anything contained in section 153". Thus, there was no ambiguity in the Act for computing time limit for completion of assessment and the only provision contained in section 153B was required

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

2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding anything contained in section 153". Thus, there was no ambiguity in the Act for computing time limit for completion of assessment and the only provision contained in section 153B was required

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

2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding anything contained in section 153". Thus, there was no ambiguity in the Act for computing time limit for completion of assessment and the only provision contained in section 153B was required

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

2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding anything contained in section 153". Thus, there was no ambiguity in the Act for computing time limit for completion of assessment and the only provision contained in section 153B was required

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

2), was liable to be strictly adhered to. it is evident from a plain reading of section 153B itself, which starts with non-obstante phrase reading as "(i) notwithstanding anything contained in section 153". Thus, there was no ambiguity in the Act for computing time limit for completion of assessment and the only provision contained in section 153B was required

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

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

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