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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

147 taxmann.com 305 (Allahabad)/ 450 ITR 534 (Allahabad); have been dismissed by Hon'ble Supreme Court in decisions at ACIT vs. Serajuddin and Co. 163 taxmann.com 118 (SC) and vide order dated 09/08/2024 in SLP(C) Diary No.43280/2023 in the case of Pr.CIT vs. Siddharth Gupta, respectively. (J.1.2) Similarly, in the case of Pr.CIT & Anr. Vs. Sapna Gupta (supra

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

147 taxmann.com 305 (Allahabad)/ 450 ITR 534 (Allahabad); have been dismissed by Hon'ble Supreme Court in decisions at ACIT vs. Serajuddin and Co. 163 taxmann.com 118 (SC) and vide order dated 09/08/2024 in SLP(C) Diary No.43280/2023 in the case of Pr.CIT vs. Siddharth Gupta, respectively. (J.1.2) Similarly, in the case of Pr.CIT & Anr. Vs. Sapna Gupta (supra

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

147 taxmann.com 305 (Allahabad)/ 450 ITR 534 (Allahabad); have been dismissed by Hon'ble Supreme Court in decisions at ACIT vs. Serajuddin and Co. 163 taxmann.com 118 (SC) and vide order dated 09/08/2024 in SLP(C) Diary No.43280/2023 in the case of Pr.CIT vs. Siddharth Gupta, respectively. (J.1.2) Similarly, in the case of Pr.CIT & Anr. Vs. Sapna Gupta (supra

ACIT,ALLAHABAD vs. M/S SUNSINE INFRASTATE PVT TTD, ALLAHABAD

In the result, the appeal filed by Revenue in ITA no

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12 The Assistant Commissioner Of Sunshine Infraestate Income-Tax, Central Circle, V. Private Limited Allahabad, U.P. 17, Industrial Area, Naini, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent) C.O.No. 22/Alld/2017 (Arising Out Of Ita No.103/Alld/2017) Assessment Year: 2011-12 Sunshine Infraestate Private Limited The Assistant 17, Industrial Area, Naini, V. Commissioner Of Allahabad, U.P. Income-Tax, Central Circle, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent)

147 TTJ 513(Mum. SB) 3. Hon’ble Delhi High Court decision in the case of CIT v. Kabul Chawla (2016) 380 ITR 573(Del. HC) P a g e | 18 ITA No. 103/Alld/2017 and C.O.No. 22/Alld/2017 (arising out of ITA No. 103/Alld/2017) Assessment Year 2011-12 Sunshine Infraestate Private Limited,Allahabad 4. ITAT, Chennai Bench decision in the case

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

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

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

reassessment was unjustified - S.R. Batliboi & Co. v. Assistant Commissioner of Income-tax, Circle - 54, Kolkata - [2018] 100 taxmann.com 328 (Calcutta).” 3 3. The main thrust of the written submissions filed by the assessee is that the amended provisions of section 36(1) (va) as well as section 43B vide Finance Bill, 2021 is applicable only with effect from assessment year