MADHU DUBEY,ALLAHABAD vs. DC/AC-1(1),ALLAHABAD, MG MARG ALLAHABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2014-15 Madhu Dubey V. Dc/Ac-1(1) 657A/1, Jamuna Nagar, Chak Mg Marg, Allahabad- Raghunath, Naini-211008. 211001. Pan:Asipd8489J (Appellant) (Respondent) Appellant By: Shri Naman Agrawal, C.A. Respondent By: Shri A. K. Singh, Sr. Dr Date Of Hearing: 09 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

natural justice to appellant, [proceed to decide the appeal based on facts and material available on records. 6. Even on merits, a decision based on material available on record, would go against appellant. Ld. JAO has opined on the issues as follows in assessment order, which is reproduced Page 5 of 11 3. The Investment in these lands comes

DCIT CIRCLE-3, MIRZAPUR vs. SHRI NEERAJ AGRAWAL, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

natural justice. It was also submitted by assessee before ld. CIT(A) that the statement recorded under Section 133A has no evidentiary value , and the admission made during the course of recording of statement during survey proceedings could not be made basis of addition without any corroborative material, and the additions so made by the AO is not justified

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

natural justice. It was also submitted by assessee before ld. CIT(A) that the statement recorded under Section 133A has no evidentiary value , and the admission made during the course of recording of statement during survey proceedings could not be made basis of addition without any corroborative material, and the additions so made by the AO is not justified

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

justice and against the ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 62 of 79 binding precedence and decisions of hon'ble high courts and tribunal. 10. BECAUSE the addition so sustained by the CIT(A) in the impugned appellate order deserves to be set aside and the return income disclosed by the appellant

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

justice and against the ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 62 of 79 binding precedence and decisions of hon'ble high courts and tribunal. 10. BECAUSE the addition so sustained by the CIT(A) in the impugned appellate order deserves to be set aside and the return income disclosed by the appellant

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

justice and against the ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 62 of 79 binding precedence and decisions of hon'ble high courts and tribunal. 10. BECAUSE the addition so sustained by the CIT(A) in the impugned appellate order deserves to be set aside and the return income disclosed by the appellant

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

justice and against the ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 62 of 79 binding precedence and decisions of hon'ble high courts and tribunal. 10. BECAUSE the addition so sustained by the CIT(A) in the impugned appellate order deserves to be set aside and the return income disclosed by the appellant

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

justice and against the ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 62 of 79 binding precedence and decisions of hon'ble high courts and tribunal. 10. BECAUSE the addition so sustained by the CIT(A) in the impugned appellate order deserves to be set aside and the return income disclosed by the appellant

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

justice and against the ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 62 of 79 binding precedence and decisions of hon'ble high courts and tribunal. 10. BECAUSE the addition so sustained by the CIT(A) in the impugned appellate order deserves to be set aside and the return income disclosed by the appellant

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

justice and against the ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 62 of 79 binding precedence and decisions of hon'ble high courts and tribunal. 10. BECAUSE the addition so sustained by the CIT(A) in the impugned appellate order deserves to be set aside and the return income disclosed by the appellant

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

justice and against the ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 62 of 79 binding precedence and decisions of hon'ble high courts and tribunal. 10. BECAUSE the addition so sustained by the CIT(A) in the impugned appellate order deserves to be set aside and the return income disclosed by the appellant

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

justice and against the ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 62 of 79 binding precedence and decisions of hon'ble high courts and tribunal. 10. BECAUSE the addition so sustained by the CIT(A) in the impugned appellate order deserves to be set aside and the return income disclosed by the appellant

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

justice and against the ITA Nos.50, 51, 52, 53 & 54/ALLD/2023 & ITA Nos.5, 6, 7, 8 & 9/ALLD/2023 Page 62 of 79 binding precedence and decisions of hon'ble high courts and tribunal. 10. BECAUSE the addition so sustained by the CIT(A) in the impugned appellate order deserves to be set aside and the return income disclosed by the appellant

RAJESH KUMAR JAISWAL,,ALLAHABAD vs. DEPUTY/ACIT(CENTRAL), ALLAHABAD

In the result, the appeal of the assessee is partly allowed

Bench: the query raised by the assessing authority vide questionnaire issued under section 142 (1) dated 23.01.2021, in assessment proceedings for the AY 2018-19.

natural justice. 7. Because learned CIT (A) erred in law as well as on facts, in confirming the denial of deduction claimed under section 24(a), under the income from house property as received by the appellant on account of rent from Hewett Road Property and property situated at Katra, Allahabad, treating the same as business income which is against

SHRI MAHAVEER CHARITABLE TRUST,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Shri Mahaveer Charitable V. Commissioner Of Income Tax Trust (Exemption), Lucknow 46, Rajendra Nagar Balua Ghat, Allahabad Tan/Pan: Aahts9123K (Respondent) Appellant By: Mr. Pawan Jaiswal, C.A. Respondent By: Mr. Shantanu Dhamija, Cit Dr Date Of Hearing: 26.07.2021 Date Of Pronouncement: 03.08.2021 O R D E R

natural justice. Thus, the learned AR has pleaded that the impugned order may be set aside and assessee may be granted an 4 Sh. Mahaveer Charitable Trust appropriate opportunity of hearing before the CIT(E). The learned AR has also raised an objection against the invoking of the jurisdiction by the CIT(E) under section 263 on the issue which

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

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