JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

5 6. That in view of the facts and circumstances of the case, the Assessing Officer has erred in law and on facts in initiating the penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.129/Alld/2025 (A.Y. 2012-13 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years

ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

5 6. That in view of the facts and circumstances of the case, the Assessing Officer has erred in law and on facts in initiating the penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.129/Alld/2025 (A.Y. 2012-13 I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years

M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

In the result, appeal filed by the assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

21-12- 2010. The Assessing Officer while framing the assessment u/s 153A of the Act has added an amount of Rs. 6,26,650/- which was earlier added U/s 143(3) of the Act. It is relevant to consider the provision contained in Section 153A which reads as under: (1). Notwithstanding anything contained in Section, 139, Section 147, Section

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, MIRZAPUR vs. M/S. J.P.YADAV , SONEBHADRA

In the result, appeal filed by the Revenue in ITA no

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

reassessment order, wherein Revenue has come in second appeal before tribunal agitating deletion of both the additions by ld. CIT(A) on merits . The short question(s) which has arisen 13 Assessment Year: 2011-12 ACIT Circle-3, Mirzapur, U.P. v. M/s J.P. Yadav Sonebhadra,U.P. in this appeal filed by Revenue with tribunal concerns itself, firstly with escapement

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

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

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

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

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

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

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

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

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

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

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

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

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

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

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

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

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

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

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

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

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

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

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

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

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

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence

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

5. The ld. CIT(A) has held as follows:- “16. In this ground die appellant has contended that once the case got abated in terms of order under section 245HA dated 17/08/2016, passed by Hon'ble ITSC, New Delhi, assessment under section 153A was liable to be completed within the period of 48 days which has expired on 04/10/2016, hence