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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

57 referred to in foregoing paragraph (E) of this order, and on the compilation of the case laws/decisions referred to in foregoing paragraph (E) of this order. (J) We have heard both sides, patiently; we have also diligently perused the materials on record. We have been presented many precedents/case laws; and many propositions; which are either of general nature

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

57 referred to in foregoing paragraph (E) of this order, and on the compilation of the case laws/decisions referred to in foregoing paragraph (E) of this order. (J) We have heard both sides, patiently; we have also diligently perused the materials on record. We have been presented many precedents/case laws; and many propositions; which are either of general nature

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)

Section 154 of the 1961 Act , dated 27.02.2017 as mistake apparent from records had crept in the aforesaid reassessment order, and income of the assessee was computed at Rs. 43,55,960/- by rectifying the mistake apparent from records. 4.1 On perusal of the record by ld. Pr. CIT, it was observed by ld. Pr. CIT that AO had allowed

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

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

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

57 of 79 8. BECAUSE in any case judgment passed by the hon'ble jurisdictional high court in the case of Bithal Das Modi (supra) is having a binding precedence upon the authorities below, any deviation from the binding precedents set by the hon'ble jurisdictional high court is wholly illegal and arbitrary. 9. BECAUSE the order appealed against

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

57 of 79 8. BECAUSE in any case judgment passed by the hon'ble jurisdictional high court in the case of Bithal Das Modi (supra) is having a binding precedence upon the authorities below, any deviation from the binding precedents set by the hon'ble jurisdictional high court is wholly illegal and arbitrary. 9. BECAUSE the order appealed against

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

57 of 79 8. BECAUSE in any case judgment passed by the hon'ble jurisdictional high court in the case of Bithal Das Modi (supra) is having a binding precedence upon the authorities below, any deviation from the binding precedents set by the hon'ble jurisdictional high court is wholly illegal and arbitrary. 9. BECAUSE the order appealed against

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

57 of 79 8. BECAUSE in any case judgment passed by the hon'ble jurisdictional high court in the case of Bithal Das Modi (supra) is having a binding precedence upon the authorities below, any deviation from the binding precedents set by the hon'ble jurisdictional high court is wholly illegal and arbitrary. 9. BECAUSE the order appealed against

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

57 of 79 8. BECAUSE in any case judgment passed by the hon'ble jurisdictional high court in the case of Bithal Das Modi (supra) is having a binding precedence upon the authorities below, any deviation from the binding precedents set by the hon'ble jurisdictional high court is wholly illegal and arbitrary. 9. BECAUSE the order appealed against

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

57 of 79 8. BECAUSE in any case judgment passed by the hon'ble jurisdictional high court in the case of Bithal Das Modi (supra) is having a binding precedence upon the authorities below, any deviation from the binding precedents set by the hon'ble jurisdictional high court is wholly illegal and arbitrary. 9. BECAUSE the order appealed against

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

57 of 79 8. BECAUSE in any case judgment passed by the hon'ble jurisdictional high court in the case of Bithal Das Modi (supra) is having a binding precedence upon the authorities below, any deviation from the binding precedents set by the hon'ble jurisdictional high court is wholly illegal and arbitrary. 9. BECAUSE the order appealed against

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

57 of 79 8. BECAUSE in any case judgment passed by the hon'ble jurisdictional high court in the case of Bithal Das Modi (supra) is having a binding precedence upon the authorities below, any deviation from the binding precedents set by the hon'ble jurisdictional high court is wholly illegal and arbitrary. 9. BECAUSE the order appealed against

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

57 of 79 8. BECAUSE in any case judgment passed by the hon'ble jurisdictional high court in the case of Bithal Das Modi (supra) is having a binding precedence upon the authorities below, any deviation from the binding precedents set by the hon'ble jurisdictional high court is wholly illegal and arbitrary. 9. BECAUSE the order appealed against

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

57 of 79 8. BECAUSE in any case judgment passed by the hon'ble jurisdictional high court in the case of Bithal Das Modi (supra) is having a binding precedence upon the authorities below, any deviation from the binding precedents set by the hon'ble jurisdictional high court is wholly illegal and arbitrary. 9. BECAUSE the order appealed against