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

2) only 48 days were available to the Assessing Officer to complete the assessment under section 153A, after abatement. Such period of 48 days had expired on 04.10.2016. It means that latest by 04.10.2016, the assessment should have been completed (after abatement). It is a matter of record that even proceedings for assessment (after abatement) had not been initiated

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

2) only 48 days were available to the Assessing Officer to complete the assessment under section 153A, after abatement. Such period of 48 days had expired on 04.10.2016. It means that latest by 04.10.2016, the assessment should have been completed (after abatement). It is a matter of record that even proceedings for assessment (after abatement) had not been initiated

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

2) only 48 days were available to the Assessing Officer to complete the assessment under section 153A, after abatement. Such period of 48 days had expired on 04.10.2016. It means that latest by 04.10.2016, the assessment should have been completed (after abatement). It is a matter of record that even proceedings for assessment (after abatement) had not been initiated

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

2) only 48 days were available to the Assessing Officer to complete the assessment under section 153A, after abatement. Such period of 48 days had expired on 04.10.2016. It means that latest by 04.10.2016, the assessment should have been completed (after abatement). It is a matter of record that even proceedings for assessment (after abatement) had not been initiated

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

2) only 48 days were available to the Assessing Officer to complete the assessment under section 153A, after abatement. Such period of 48 days had expired on 04.10.2016. It means that latest by 04.10.2016, the assessment should have been completed (after abatement). It is a matter of record that even proceedings for assessment (after abatement) had not been initiated

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

2) only 48 days were available to the Assessing Officer to complete the assessment under section 153A, after abatement. Such period of 48 days had expired on 04.10.2016. It means that latest by 04.10.2016, the assessment should have been completed (after abatement). It is a matter of record that even proceedings for assessment (after abatement) had not been initiated

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

2) only 48 days were available to the Assessing Officer to complete the assessment under section 153A, after abatement. Such period of 48 days had expired on 04.10.2016. It means that latest by 04.10.2016, the assessment should have been completed (after abatement). It is a matter of record that even proceedings for assessment (after abatement) had not been initiated

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

2) only 48 days were available to the Assessing Officer to complete the assessment under section 153A, after abatement. Such period of 48 days had expired on 04.10.2016. It means that latest by 04.10.2016, the assessment should have been completed (after abatement). It is a matter of record that even proceedings for assessment (after abatement) had not been initiated

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

2) only 48 days were available to the Assessing Officer to complete the assessment under section 153A, after abatement. Such period of 48 days had expired on 04.10.2016. It means that latest by 04.10.2016, the assessment should have been completed (after abatement). It is a matter of record that even proceedings for assessment (after abatement) had not been initiated

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

2) only 48 days were available to the Assessing Officer to complete the assessment under section 153A, after abatement. Such period of 48 days had expired on 04.10.2016. It means that latest by 04.10.2016, the assessment should have been completed (after abatement). It is a matter of record that even proceedings for assessment (after abatement) had not been initiated

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

2) only 48 days were available to the Assessing Officer to complete the assessment under section 153A, after abatement. Such period of 48 days had expired on 04.10.2016. It means that latest by 04.10.2016, the assessment should have been completed (after abatement). It is a matter of record that even proceedings for assessment (after abatement) had not been initiated

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

2) only 48 days were available to the Assessing Officer to complete the assessment under section 153A, after abatement. Such period of 48 days had expired on 04.10.2016. It means that latest by 04.10.2016, the assessment should have been completed (after abatement). It is a matter of record that even proceedings for assessment (after abatement) had not been initiated

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

2) only 48 days were available to the Assessing Officer to complete the assessment under section 153A, after abatement. Such period of 48 days had expired on 04.10.2016. It means that latest by 04.10.2016, the assessment should have been completed (after abatement). It is a matter of record that even proceedings for assessment (after abatement) had not been initiated

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

2) only 48 days were available to the Assessing Officer to complete the assessment under section 153A, after abatement. Such period of 48 days had expired on 04.10.2016. It means that latest by 04.10.2016, the assessment should have been completed (after abatement). It is a matter of record that even proceedings for assessment (after abatement) had not been initiated

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

2) only 48 days were available to the Assessing Officer to complete the assessment under section 153A, after abatement. Such period of 48 days had expired on 04.10.2016. It means that latest by 04.10.2016, the assessment should have been completed (after abatement). It is a matter of record that even proceedings for assessment (after abatement) had not been initiated

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

2) only 48 days were available to the Assessing Officer to complete the assessment under section 153A, after abatement. Such period of 48 days had expired on 04.10.2016. It means that latest by 04.10.2016, the assessment should have been completed (after abatement). It is a matter of record that even proceedings for assessment (after abatement) had not been initiated

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

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