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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

234A, 234B, & 234C of the Act. I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 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

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

234A, 234B, & 234C of the Act. I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 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

M/S MEZA FILLING STATION ,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

In the result, Appeal i.e

Bench: Shri.Vijay Pal Rao

234A and 234B of the Income Tax Act, 1961. 8. BECAUSE the order appealed against is contrary to the facts, law and principle of natural justice.” AY 2009-10 “1. BECAUSE the assessment proceeding initiated under section 153C without recording of any valid satisfaction note in the case of person who is subjected to search under section 132, is vitiated

M/S MEZA FILLING STATION ,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

In the result, Appeal i.e

Bench: Shri.Vijay Pal Rao

234A and 234B of the Income Tax Act, 1961. 8. BECAUSE the order appealed against is contrary to the facts, law and principle of natural justice.” AY 2009-10 “1. BECAUSE the assessment proceeding initiated under section 153C without recording of any valid satisfaction note in the case of person who is subjected to search under section 132, is vitiated

M/S MEZA FILLING STATION ,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

In the result, Appeal i.e

Bench: Shri.Vijay Pal Rao

234A and 234B of the Income Tax Act, 1961. 8. BECAUSE the order appealed against is contrary to the facts, law and principle of natural justice.” AY 2009-10 “1. BECAUSE the assessment proceeding initiated under section 153C without recording of any valid satisfaction note in the case of person who is subjected to search under section 132, is vitiated

M/S MEZA FILLING STATION ,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

In the result, Appeal i.e

Bench: Shri.Vijay Pal Rao

234A and 234B of the Income Tax Act, 1961. 8. BECAUSE the order appealed against is contrary to the facts, law and principle of natural justice.” AY 2009-10 “1. BECAUSE the assessment proceeding initiated under section 153C without recording of any valid satisfaction note in the case of person who is subjected to search under section 132, is vitiated

M/S MEZA FILLING STATION ,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , ALLAHABAD

In the result, Appeal i.e

Bench: Shri.Vijay Pal Rao

234A and 234B of the Income Tax Act, 1961. 8. BECAUSE the order appealed against is contrary to the facts, law and principle of natural justice.” AY 2009-10 “1. BECAUSE the assessment proceeding initiated under section 153C without recording of any valid satisfaction note in the case of person who is subjected to search under section 132, is vitiated

AROTI GHOSH,ALLAHABAD vs. INCOME TAX OFFICER WARD-1(1), ALLAHABAD

In the result, the appeal of the assessee stands allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment proceeding under section 147 is altogether fallacious and not into existence at all. 5. BECAUSE no notice under section 143(2) has been served upon appellant within stipulated time, therefore the whole of the assessment proceeding is vitiated for want of valid jurisdiction. 6. BECAUSE the NFAC has erred in law and on facts in sustaining addition of Rs.39

SHRI BACHANU RAM,,MIRZAPUR vs. ITO,, MIRZAPUR

In the result, the appeal filed by the assessee with tribunal in ITA No

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2009-10 Sri Bachanu Ram, V. Ito, Range – Iii(1), Mirzapur, Saketpuri Colony, Sabri, U.P. Mirzapur,U.P. Pan: Beqps 3977 K (Appellant) (Respondent)

234A, 234B, and 234C of the income tax act is section highly unjustified. 8. That in any view of the matter the appellant reserves his right to take any fresh ground of the appeal before hearing of the appeal. It is therefore prayed that a suitable order may kindly be passed and relief may please be allowed accordingly” 2 Assessment