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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

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 271(1)(c) and 271(1

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

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 271(1)(c) and 271(1

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

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 and liable

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

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 and liable

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

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 and liable

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

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 and liable

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

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 and liable

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)

1) hence the mandatory requirement of service of notice of not complied with nor any reasons for supplied and therefore the entire assessment liable to be annulled. 5. That in any view of the matter addition of Rs. 12,30,000/- by saying unexplained investment u/s 69 as made by the assessing officer and confirm by the Commission