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

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

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 dated 22.11.2017, u/s 144 read with Section 147 of the 1961 Act, by holding as under: “ 4. The one of the reasons of reopening of case is that the assessee had shown Rs. 17,12,601/- as income from interest in the Part B of Annexure-I in audit report in 3CD. However, he offered Rs. 8,54

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

section 139(1), assessee was entitled to deduction in respect of same and; therefore impugned reassessment was unjustified - S.R. Batliboi & Co. v. Assistant Commissioner of Income-tax, Circle - 54

DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD vs. M/S DEORA ELECTRIC WORKS, ALLAHABAD

In the result, both appeals i

reassessment proceeding imperssible and liable to be withdrawn. 4. That in any view of the matter declared receipt were received were from government department through cheque supported by form no. 16A and accepted by AO in original assessment hence action of the assessing officer under the proceeding u/s 148 of the IT Act. is not correct. 5. That

M/S DEORA ELECTRIC WORKS,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD

In the result, both appeals i

reassessment proceeding imperssible and liable to be withdrawn. 4. That in any view of the matter declared receipt were received were from government department through cheque supported by form no. 16A and accepted by AO in original assessment hence action of the assessing officer under the proceeding u/s 148 of the IT Act. is not correct. 5. That

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

ARIES MARKETERS PRIVATE LIMITED,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (APPEALS), ALLAHABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Vijay Pal Raoassessment Year: 2007-08

reassessment u/s. 147 r.w.s. 143(3) of the Act on 31.03.2015 whereby the total income of the assessee was assessed at Rs.40,84,900/-. The assessee challenged the action of the Assessing Officer before the ld. CIT(A) and also challenged the validity of reopening of the assessment for want of necessary sanction/satisfaction of Pr. CCIT/CCIT/PCIT/CIT

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

section 148 of the Act for different assessment years that the assessees filed their returns of income and, thus, evidently there was escapement of income. It was further submitted that the AO has already given benefit of the aggregate deposits appearing in the bank accounts and he has only brought to tax the excess of receipts over the expenditure, which

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

section 148 of the Act for different assessment years that the assessees filed their returns of income and, thus, evidently there was escapement of income. It was further submitted that the AO has already given benefit of the aggregate deposits appearing in the bank accounts and he has only brought to tax the excess of receipts over the expenditure, which

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

section 148 of the Act for different assessment years that the assessees filed their returns of income and, thus, evidently there was escapement of income. It was further submitted that the AO has already given benefit of the aggregate deposits appearing in the bank accounts and he has only brought to tax the excess of receipts over the expenditure, which

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

section 148 of the Act for different assessment years that the assessees filed their returns of income and, thus, evidently there was escapement of income. It was further submitted that the AO has already given benefit of the aggregate deposits appearing in the bank accounts and he has only brought to tax the excess of receipts over the expenditure, which

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

section 148 of the Act for different assessment years that the assessees filed their returns of income and, thus, evidently there was escapement of income. It was further submitted that the AO has already given benefit of the aggregate deposits appearing in the bank accounts and he has only brought to tax the excess of receipts over the expenditure, which

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

section 148 of the Act for different assessment years that the assessees filed their returns of income and, thus, evidently there was escapement of income. It was further submitted that the AO has already given benefit of the aggregate deposits appearing in the bank accounts and he has only brought to tax the excess of receipts over the expenditure, which

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

section 148 of the Act for different assessment years that the assessees filed their returns of income and, thus, evidently there was escapement of income. It was further submitted that the AO has already given benefit of the aggregate deposits appearing in the bank accounts and he has only brought to tax the excess of receipts over the expenditure, which

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

section 148 of the Act for different assessment years that the assessees filed their returns of income and, thus, evidently there was escapement of income. It was further submitted that the AO has already given benefit of the aggregate deposits appearing in the bank accounts and he has only brought to tax the excess of receipts over the expenditure, which