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

ARIES MARKETERS PRIVATE LIMITED,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (APPEALS), ALLAHABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Vijay Pal Raoassessment Year: 2007-08

158 that a notice issued u/s 148 without obtaining the prescribed sanction of the Chief Commissioner of Commissioner of Income-tax us laid down in section 151 is invalid and cannot be sustained and the assessment done on the basis of such a notice is to be set aside. 3. Because, without prejudice to the above, the service

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

In the result the appeal of the assessee is partly allowed

reassessment would be confined to the evidence found in the course of the search. Relying upon the case of Shiv Nath Rai Harnarayan (India) Ltd. vs. DCIT 117 TTJ 480 (ITAT Delhi Bench), the ld. CIT(A) held that after May, 31, 2003, the earlier provisions of block assessment in the case of search initiated against the assessee would

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

In the result the appeal of the assessee is partly allowed

reassessment would be confined to the evidence found in the course of the search. Relying upon the case of Shiv Nath Rai Harnarayan (India) Ltd. vs. DCIT 117 TTJ 480 (ITAT Delhi Bench), the ld. CIT(A) held that after May, 31, 2003, the earlier provisions of block assessment in the case of search initiated against the assessee would

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

In the result the appeal of the assessee is partly allowed

reassessment would be confined to the evidence found in the course of the search. Relying upon the case of Shiv Nath Rai Harnarayan (India) Ltd. vs. DCIT 117 TTJ 480 (ITAT Delhi Bench), the ld. CIT(A) held that after May, 31, 2003, the earlier provisions of block assessment in the case of search initiated against the assessee would