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, 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

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

section 245D was passed for not providing for the terms of the settlement. 20. Therefore on examining the provisions as hereinabove, relating to the limitation of assessment in cases abated before Settlement Commission, it is clearly evident that the period available to the AO for making assessment, reassessment

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

section 245D was passed for not providing for the terms of the settlement. 20. Therefore on examining the provisions as hereinabove, relating to the limitation of assessment in cases abated before Settlement Commission, it is clearly evident that the period available to the AO for making assessment, reassessment

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

section 245D was passed for not providing for the terms of the settlement. 20. Therefore on examining the provisions as hereinabove, relating to the limitation of assessment in cases abated before Settlement Commission, it is clearly evident that the period available to the AO for making assessment, reassessment

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

section 245D was passed for not providing for the terms of the settlement. 20. Therefore on examining the provisions as hereinabove, relating to the limitation of assessment in cases abated before Settlement Commission, it is clearly evident that the period available to the AO for making assessment, reassessment

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

section 245D was passed for not providing for the terms of the settlement. 20. Therefore on examining the provisions as hereinabove, relating to the limitation of assessment in cases abated before Settlement Commission, it is clearly evident that the period available to the AO for making assessment, reassessment

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

section 245D was passed for not providing for the terms of the settlement. 20. Therefore on examining the provisions as hereinabove, relating to the limitation of assessment in cases abated before Settlement Commission, it is clearly evident that the period available to the AO for making assessment, reassessment

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

section 245D was passed for not providing for the terms of the settlement. 20. Therefore on examining the provisions as hereinabove, relating to the limitation of assessment in cases abated before Settlement Commission, it is clearly evident that the period available to the AO for making assessment, reassessment

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

section 245D was passed for not providing for the terms of the settlement. 20. Therefore on examining the provisions as hereinabove, relating to the limitation of assessment in cases abated before Settlement Commission, it is clearly evident that the period available to the AO for making assessment, reassessment

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

section 245D was passed for not providing for the terms of the settlement. 20. Therefore on examining the provisions as hereinabove, relating to the limitation of assessment in cases abated before Settlement Commission, it is clearly evident that the period available to the AO for making assessment, reassessment

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

section 245D was passed for not providing for the terms of the settlement. 20. Therefore on examining the provisions as hereinabove, relating to the limitation of assessment in cases abated before Settlement Commission, it is clearly evident that the period available to the AO for making assessment, reassessment

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

section 245D was passed for not providing for the terms of the settlement. 20. Therefore on examining the provisions as hereinabove, relating to the limitation of assessment in cases abated before Settlement Commission, it is clearly evident that the period available to the AO for making assessment, reassessment

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

section 245D was passed for not providing for the terms of the settlement. 20. Therefore on examining the provisions as hereinabove, relating to the limitation of assessment in cases abated before Settlement Commission, it is clearly evident that the period available to the AO for making assessment, reassessment

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

section 245D was passed for not providing for the terms of the settlement. 20. Therefore on examining the provisions as hereinabove, relating to the limitation of assessment in cases abated before Settlement Commission, it is clearly evident that the period available to the AO for making assessment, reassessment

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

section 245D was passed for not providing for the terms of the settlement. 20. Therefore on examining the provisions as hereinabove, relating to the limitation of assessment in cases abated before Settlement Commission, it is clearly evident that the period available to the AO for making assessment, reassessment

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

section 245D was passed for not providing for the terms of the settlement. 20. Therefore on examining the provisions as hereinabove, relating to the limitation of assessment in cases abated before Settlement Commission, it is clearly evident that the period available to the AO for making assessment, reassessment

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

section 245D was passed for not providing for the terms of the settlement. 20. Therefore on examining the provisions as hereinabove, relating to the limitation of assessment in cases abated before Settlement Commission, it is clearly evident that the period available to the AO for making assessment, reassessment