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

147 r.w. Section 148 of the Act and statutory notices were issued by Revenue from Bharat Pumps & Compressors Ltd. Assessment Years: 2005-06 & 2007-08 time to time during the course of reassessment proceedings . The Revenue also furnished to the assessee reasons recorded for reopening of the concluded assessment . The assessee was asked to furnish return of income in response

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)

36,84,950/-, vide reassessment order dated 24.06.2016 , which reassessment order was later 2 Assessment Year: 2012-13 Sanjay Majumdar rectified under the provisions of 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

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

36 of 79 under section 148 of the Income Tax Act, 1961 (hereinafter called “the Act’) to the assessee and reopened the case of the assessee under section 147 of the Act. In compliance to the notice under section 148 of the Act, the assessee filed his return of income on 26.04.2019 declaring income from other sources at Rs.4

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

36 of 79 under section 148 of the Income Tax Act, 1961 (hereinafter called “the Act’) to the assessee and reopened the case of the assessee under section 147 of the Act. In compliance to the notice under section 148 of the Act, the assessee filed his return of income on 26.04.2019 declaring income from other sources at Rs.4

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

36 of 79 under section 148 of the Income Tax Act, 1961 (hereinafter called “the Act’) to the assessee and reopened the case of the assessee under section 147 of the Act. In compliance to the notice under section 148 of the Act, the assessee filed his return of income on 26.04.2019 declaring income from other sources at Rs.4

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

36 of 79 under section 148 of the Income Tax Act, 1961 (hereinafter called “the Act’) to the assessee and reopened the case of the assessee under section 147 of the Act. In compliance to the notice under section 148 of the Act, the assessee filed his return of income on 26.04.2019 declaring income from other sources at Rs.4

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

36 of 79 under section 148 of the Income Tax Act, 1961 (hereinafter called “the Act’) to the assessee and reopened the case of the assessee under section 147 of the Act. In compliance to the notice under section 148 of the Act, the assessee filed his return of income on 26.04.2019 declaring income from other sources at Rs.4

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

36 of 79 under section 148 of the Income Tax Act, 1961 (hereinafter called “the Act’) to the assessee and reopened the case of the assessee under section 147 of the Act. In compliance to the notice under section 148 of the Act, the assessee filed his return of income on 26.04.2019 declaring income from other sources at Rs.4

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

36 of 79 under section 148 of the Income Tax Act, 1961 (hereinafter called “the Act’) to the assessee and reopened the case of the assessee under section 147 of the Act. In compliance to the notice under section 148 of the Act, the assessee filed his return of income on 26.04.2019 declaring income from other sources at Rs.4

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

36 of 79 under section 148 of the Income Tax Act, 1961 (hereinafter called “the Act’) to the assessee and reopened the case of the assessee under section 147 of the Act. In compliance to the notice under section 148 of the Act, the assessee filed his return of income on 26.04.2019 declaring income from other sources at Rs.4

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

36 of 79 under section 148 of the Income Tax Act, 1961 (hereinafter called “the Act’) to the assessee and reopened the case of the assessee under section 147 of the Act. In compliance to the notice under section 148 of the Act, the assessee filed his return of income on 26.04.2019 declaring income from other sources at Rs.4

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

36 of 79 under section 148 of the Income Tax Act, 1961 (hereinafter called “the Act’) to the assessee and reopened the case of the assessee under section 147 of the Act. In compliance to the notice under section 148 of the Act, the assessee filed his return of income on 26.04.2019 declaring income from other sources at Rs.4

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

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

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

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

36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025 (in I.T.A. No.39/Alld/2025) C.O.No.03/Alld/2025 (in I.T.A. No.40/Allahabad/2025

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

36 REVISED GROUNDS IN I.T.A. No.39/Alld/2019 38 I.T.A. No.40/Alld/2019 (Assessment year 2013-14) 41 REVISED GROUNDS IN I.T.A. No.40/Alld/2019 44 I.T.A. No.13/Alld/2025 (Assessment year 2011-12) I.T.A. No.14/Alld/2025 (Assessment year 2013-14) I.T.A. No.39/Alld/2025 (Assessment year 2011-12) I.T.A. No.40/Lkw/2025 (Assessment year 2012-13) I.T.A. No.41/Alld/2025 (Assessment year 2013-14) C.O. NO.02/Alld/2025 (in I.T.A. No.39/Alld/2025) C.O.No.03/Alld/2025 (in I.T.A. No.40/Allahabad/2025