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

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

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

5 Sept., 2003 the AOs have been informed that they shall make assessment or reassessment of the total income of 6 years and the pending assessments on the date of initiation of search shall abate, in this 9 Assessment Year: 2008-09 M/s Subhash Stone Industries Private Limited (Formerly Rajluxmi Stone Crushers Private Limited) v. Deputy Commissioner of Income

M/S UDVASIT BEROJGAR SAHAKARI SHRAM SAMVIDA SAMITI LTD.,,SONBHADRA vs. CIT (EXEMPTION), ALLAHABAD

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

Bench: Shri.Vijay Pal Raoassessment Year: 2018-19

reassessment was unjustified - S.R. Batliboi & Co. v. Assistant Commissioner of Income-tax, Circle - 54, Kolkata - [2018] 100 taxmann.com 328 (Calcutta).” 3 3. The main thrust of the written submissions filed by the assessee is that the amended provisions of section 36(1) (va) as well as section 43B vide Finance Bill, 2021 is applicable only with effect from assessment year

SANJAY MAJUMDAR,ALLAHABAD vs. PR. CIT, ALLAHABAD

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13 Mr. Sanjay Majumdar, V. The Principal Commissioner Type Ii – 112, Devprayagam Of Income Tax, Sangam Vatika – Jhalwa, Aayakar Bhawan, Allahabad 211012 38, M.G. Marg, Civil Lines, Allahabad 211001 Pan: Adopm 2688P (Appellant) (Respondent)

5. Because the order of the CIT is bad both on facts and in law. The Assessee reserves right to adduce additional grounds.” 3. The brief facts of the case are that re-assessment in the case of the assessee namely Shri Sanjay Majumdar was made u/s. 147 r.w.s. 143(3) of the 1961 Act, vide reassessment order dated

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

5. Hon’ble Karnataka High Court judgment in the case of Essae Teraoka Private Limited v. DCIT in ITA No. 480/2013 , judgment dated 04.02.2014 Reliance was placed by ld. Counsel for the assessee on the provisions of Section 43B of the 1961 Act. It was submitted that payments were made before the due date of filing of the return

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

5. Hon’ble Karnataka High Court judgment in the case of Essae Teraoka Private Limited v. DCIT in ITA No. 480/2013 , judgment dated 04.02.2014 Reliance was placed by ld. Counsel for the assessee on the provisions of Section 43B of the 1961 Act. It was submitted that payments were made before the due date of filing of the return

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

In the result the appeal of the assessee is partly allowed

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

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

In the result the appeal of the assessee is partly allowed

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

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

In the result the appeal of the assessee is partly allowed

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

YOGI SATYAM,ALLAHABAD vs. ITO, WARD-1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

5 years are not legally tenable, as the reasons for re- opening of assessments for escapement of income are having different from the reasons given in the assessment orders for disallowance or addition in computation of income. He submitted that as can be seen from the assessment order for assessment year 2012-13 that the reason has been given that

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

5 years are not legally tenable, as the reasons for re- opening of assessments for escapement of income are having different from the reasons given in the assessment orders for disallowance or addition in computation of income. He submitted that as can be seen from the assessment order for assessment year 2012-13 that the reason has been given that

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

5 years are not legally tenable, as the reasons for re- opening of assessments for escapement of income are having different from the reasons given in the assessment orders for disallowance or addition in computation of income. He submitted that as can be seen from the assessment order for assessment year 2012-13 that the reason has been given that

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

5 years are not legally tenable, as the reasons for re- opening of assessments for escapement of income are having different from the reasons given in the assessment orders for disallowance or addition in computation of income. He submitted that as can be seen from the assessment order for assessment year 2012-13 that the reason has been given that

SANJANA,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

5 years are not legally tenable, as the reasons for re- opening of assessments for escapement of income are having different from the reasons given in the assessment orders for disallowance or addition in computation of income. He submitted that as can be seen from the assessment order for assessment year 2012-13 that the reason has been given that

SANJANA,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

5 years are not legally tenable, as the reasons for re- opening of assessments for escapement of income are having different from the reasons given in the assessment orders for disallowance or addition in computation of income. He submitted that as can be seen from the assessment order for assessment year 2012-13 that the reason has been given that

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

5 years are not legally tenable, as the reasons for re- opening of assessments for escapement of income are having different from the reasons given in the assessment orders for disallowance or addition in computation of income. He submitted that as can be seen from the assessment order for assessment year 2012-13 that the reason has been given that

YOGI SATYAM,ALLAHABAD vs. ITO, WARD- 1 (5), ALLAHABAD

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

5 years are not legally tenable, as the reasons for re- opening of assessments for escapement of income are having different from the reasons given in the assessment orders for disallowance or addition in computation of income. He submitted that as can be seen from the assessment order for assessment year 2012-13 that the reason has been given that