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

DR. AROTI GHOSH,ALLAHABAD vs. ITO, WARD-1(1), ALLAHABAD

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri Aby T. Varkey & Shri Ramit Kocharassessment Year: 2008-09

reassessment order under section 143(3) / 148 is still pending with ld. CIT(A). It was further stated that this appeal has arisen from appellate order passed by ld. CIT(A) , dated 27.09.2022 which has arisen from rectification order under Section 3 A.Y. 2008-09 Dr. Aroti Ghosh 154

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

154, 155 and 158BE and for the purposes of payment of interest under section-144A, this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding

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

154, 155 and 158BE and for the purposes of payment of interest under section-144A, this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding

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

154, 155 and 158BE and for the purposes of payment of interest under section-144A, this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding

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

154, 155 and 158BE and for the purposes of payment of interest under section-144A, this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding

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

154, 155 and 158BE and for the purposes of payment of interest under section-144A, this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding

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

154, 155 and 158BE and for the purposes of payment of interest under section-144A, this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding

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

154, 155 and 158BE and for the purposes of payment of interest under section-144A, this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding

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

154, 155 and 158BE and for the purposes of payment of interest under section-144A, this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding

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

154, 155 and 158BE and for the purposes of payment of interest under section-144A, this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding

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

154, 155 and 158BE and for the purposes of payment of interest under section-144A, this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding

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

154, 155 and 158BE and for the purposes of payment of interest under section-144A, this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding

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

154, 155 and 158BE and for the purposes of payment of interest under section-144A, this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding

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

154, 155 and 158BE and for the purposes of payment of interest under section-144A, this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding

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

154, 155 and 158BE and for the purposes of payment of interest under section-144A, this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding

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

154, 155 and 158BE and for the purposes of payment of interest under section-144A, this proviso shall also apply accordingly." "19. In view of proviso to Explanation 1 of section 153 of the Act, the period of limitation for assessment, reassessment or re-computation in cases abated before the Commission shall not be less than one year after excluding