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, 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

SURESH CHANDRA PURWAR (HUF),ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD

In the result, appeal filed by the assessee with tribunal in ITA No

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12

Section 245D(4) of the 1961 Act. The ld. CIT(A) later confirmed the aforesaid order passed by the AO by dismissing appeal filed by the assessee. Aggrieved , the assessee has filed an appeal with tribunal. The assessee declared taxable income of Rs.59,27,677/- in the return of income filed on 17.09.2013 for ay: 2011-12, which included income

THE HIGH COURT BAR ASSOCIATION,ALLAHABAD vs. CIT(EXEMPTION), LUCKNOW

In the result, appeal filed by the assessee with tribunal in ITA No

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: N.A.

rectification orders passed u/s 154 of the 1961 Act. 2.5 The AO while passing aforesaid assessment order u/s 144 , dated 24.12.2019 , initiated penalty proceedings u/s 270A and 272A(1)(d) of the 1961 Act, which penalty proceedings were later dropped by the Revenue , vide separate orders both dated 17.01.2020, and said penalty proceedings attained finality with no prejudice finally being