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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

v. The Income Tax Officer S/o Shri Dal Singar Singh Ward 1(5) Kriya Yog Ashram & Research Allahabad Institute Jhunsi, Allahabad (U.P) PAN:BECPS4989F (Appellant) (Respondent) Appellant by: Dr. Pawan Jaiswal and Shri Ajit Kumar, Advocate Respondent by: Shri A. K. Singh, D.R. O R D E R PER BENCH: These TEN appeals have been preferred by two different assessees

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

v. The Income Tax Officer S/o Shri Dal Singar Singh Ward 1(5) Kriya Yog Ashram & Research Allahabad Institute Jhunsi, Allahabad (U.P) PAN:BECPS4989F (Appellant) (Respondent) Appellant by: Dr. Pawan Jaiswal and Shri Ajit Kumar, Advocate Respondent by: Shri A. K. Singh, D.R. O R D E R PER BENCH: These TEN appeals have been preferred by two different assessees

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

v. The Income Tax Officer S/o Shri Dal Singar Singh Ward 1(5) Kriya Yog Ashram & Research Allahabad Institute Jhunsi, Allahabad (U.P) PAN:BECPS4989F (Appellant) (Respondent) Appellant by: Dr. Pawan Jaiswal and Shri Ajit Kumar, Advocate Respondent by: Shri A. K. Singh, D.R. O R D E R PER BENCH: These TEN appeals have been preferred by two different assessees

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

v. The Income Tax Officer S/o Shri Dal Singar Singh Ward 1(5) Kriya Yog Ashram & Research Allahabad Institute Jhunsi, Allahabad (U.P) PAN:BECPS4989F (Appellant) (Respondent) Appellant by: Dr. Pawan Jaiswal and Shri Ajit Kumar, Advocate Respondent by: Shri A. K. Singh, D.R. O R D E R PER BENCH: These TEN appeals have been preferred by two different assessees

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

v. The Income Tax Officer S/o Shri Dal Singar Singh Ward 1(5) Kriya Yog Ashram & Research Allahabad Institute Jhunsi, Allahabad (U.P) PAN:BECPS4989F (Appellant) (Respondent) Appellant by: Dr. Pawan Jaiswal and Shri Ajit Kumar, Advocate Respondent by: Shri A. K. Singh, D.R. O R D E R PER BENCH: These TEN appeals have been preferred by two different assessees

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

v. The Income Tax Officer S/o Shri Dal Singar Singh Ward 1(5) Kriya Yog Ashram & Research Allahabad Institute Jhunsi, Allahabad (U.P) PAN:BECPS4989F (Appellant) (Respondent) Appellant by: Dr. Pawan Jaiswal and Shri Ajit Kumar, Advocate Respondent by: Shri A. K. Singh, D.R. O R D E R PER BENCH: These TEN appeals have been preferred by two different assessees

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

v. The Income Tax Officer S/o Shri Dal Singar Singh Ward 1(5) Kriya Yog Ashram & Research Allahabad Institute Jhunsi, Allahabad (U.P) PAN:BECPS4989F (Appellant) (Respondent) Appellant by: Dr. Pawan Jaiswal and Shri Ajit Kumar, Advocate Respondent by: Shri A. K. Singh, D.R. O R D E R PER BENCH: These TEN appeals have been preferred by two different assessees

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

v. The Income Tax Officer S/o Shri Dal Singar Singh Ward 1(5) Kriya Yog Ashram & Research Allahabad Institute Jhunsi, Allahabad (U.P) PAN:BECPS4989F (Appellant) (Respondent) Appellant by: Dr. Pawan Jaiswal and Shri Ajit Kumar, Advocate Respondent by: Shri A. K. Singh, D.R. O R D E R PER BENCH: These TEN appeals have been preferred by two different assessees

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of the Act was akin to approval u/s 274(2) of the Act and further that the approval u/s 274(2) of the Act was held to be a procedural requirement which did not go to the root

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of the Act was akin to approval u/s 274(2) of the Act and further that the approval u/s 274(2) of the Act was held to be a procedural requirement which did not go to the root

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of the Act was akin to approval u/s 274(2) of the Act and further that the approval u/s 274(2) of the Act was held to be a procedural requirement which did not go to the root

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

v) [2001] 252 ITR 712 (Madras), Lakshmi Jewellery vs. DCIT (H) Learned Departmental Representatives further contended that the approval u/s 153D of the Act was akin to approval u/s 274(2) of the Act and further that the approval u/s 274(2) of the Act was held to be a procedural requirement which did not go to the root