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

Section 68 of the Income-tax Act, 1961 - Cash credits (Gift) - Assessment year 200910 - Assesses claimed to have received gift from his NRI brother - Assessing Officer treated it as assessee’s undisclosed income on ground that same was not real and Genuine - assessee's brother, apart from furnishing his employment particulars, confirmed gift that he had made - Details

GHAUS MEMORIAL SAHKARI AWAS SAMITI LTD.,ALLAHABAD vs. ACIT RANGE-2, ALLAHABAD

In the result, appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

Section 68 of the I.T. Act since this was the amount of deposit received during the year by the assessee. Against this order of the CIT(A), Allahabad enhancing the income, the appellant filed appeal before Hon’ble ITAT, Allahabad Bench against the addition of Rs. 64,62,054/-. In ITA No. 220(Alld)/2006 dated

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

68,32,697/- for the assessment year 2016-17. AYs. 2014-15 to 2016-17 11. The assessee is aggrieved at the denial of exemption under section 11 of the Act and the confirmation of the additions made by the ld. CIT(A). Accordingly, it is in appeal before us with the grounds of appeal cited earlier in this

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

68,32,697/- for the assessment year 2016-17. AYs. 2014-15 to 2016-17 11. The assessee is aggrieved at the denial of exemption under section 11 of the Act and the confirmation of the additions made by the ld. CIT(A). Accordingly, it is in appeal before us with the grounds of appeal cited earlier in this

ALLAHABAD DEVELOPMENT AUTHORITY,ALLAHABAD vs. ACIT (EXEMPTION), LUCKNOW

In the result all three appeals of the Assessee are partly allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

68,32,697/- for the assessment year 2016-17. AYs. 2014-15 to 2016-17 11. The assessee is aggrieved at the denial of exemption under section 11 of the Act and the confirmation of the additions made by the ld. CIT(A). Accordingly, it is in appeal before us with the grounds of appeal cited earlier in this

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

10,85,350) e) Amount treated as income liable for taxation 1,97,69,650 merely the CIT(E) is of different view, proceedings as also order under section 263 of the Act could not have been passed against the appellant. 5. Because the alleged observation made by the CIT(E) in the impugned order dated 28.02.2018 that

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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

10. The next issue before ld. CIT(A) was with respect to addition of Rs. 34,82,707/- on account of unexplained sundry creditors under Section 68

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

10. The next issue before ld. CIT(A) was with respect to addition of Rs. 34,82,707/- on account of unexplained sundry creditors under Section 68

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.

section 68 of the act as the income of the appellant for the AY 2018-19, and taxing the same at a higher rate of tax @ 60% plus 25 % surcharge, ignoring the evidences filed to prove the correctness of sundry creditors, as produced by the appellant during the course of assessment as well as during appellate proceedings. 10

M/S B.M.GUPTA & SONS,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX RANGE-1, ALLAHABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri.Vijay Pal Raoassessment Year: 2005-06 M/S. B. M. Gupta & Sons (Huf) V. Dcit Range-1 64 Balrampur House, Allahabad- Income Tax Office, 38 M. 211002. G. Marg, Civil Lines, Allahabad, Uttar Pradesh- 211001. Tan/Pan: Aachb2800B (Appellant) (Respondent) Appellant By: Shri Asit Hajela, Ca Respondent By: Shri A.K. Singh, Cit ( Sr. Dr) Date Of Hearing: 12.07.2021 Date Of Pronouncement: 15.07.2021 O R D E R Per Shri Vijay Pal Rao:

section 68 in respect of 15 persons but learned CIT. (A) allowed in favour of Assesses in respect of last 5 items as per list his order on page 1 and 2. The Assesses is in appeal in respect of 10

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

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

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

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

POOJA GROVER,ALLAHABAD vs. DCIT, CIR-2,, ALLAHABAD

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

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

section 69A on account of loan taken from Mr. Umang Grover is confirmed. Loan taken from Shri Piyush Verma amounting to Rs.11,75,000/- Here again, the appellant has submitted bank account statement of Shri Piyush Verma as well as confirmation letter of amount advanced as loan on plain white paper. On perusal of bank account statement of Shri

VIPIN GUPTA,ALLAHABAD vs. ITO, WARD-2(3), ALLAHABAD

In the result, the appeal is allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Vipin Gupta, Vs. Income Tax Officer, Lal Bihara, G.T. Road, Bamrauli, Ward-2(3), Allahabad Allahabad, U.P. Pan:Anapg6886D (Appellant) (Respondent) Assessee By: Sh. S.K. Jaiswal, C.A. Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 22.10.2024 Date Of Pronouncement: 27.12.2024 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Against The Order Of The Ld. Cit(A), Nfac Passed Under Section 250 Of The Income Tax Act, 1961 On 16.05.2024. The Appeal Was Originally Filed Before The Ld. Cit(A), Allahabad & Was Subsequently Migrated To The National Faceless Appeal Centre. The Grounds Of Appeal Preferred By The Assessee Are As Under:- “1. Because The Learned Commissioner Of Income Tax (Appeals) Has Erred In Law & On Facts In Dismissing Appeal In Limine Without Affording Adequate & Effective Opportunity Of Being Head. 2. Because The Learned Commissioner Of Income Tax (Appeals) Has Erred In Law & On Facts In Sustaining Addition Of Rs. 5,68,500/- Made On Account Of Initial Capital Introduced To Start New Business By Invoking The Provision Of Section 68 Of The Income Tax Act, 1961 As Unexplained Credit.

section 68 of the Income Tax Act, 1961. 5. BECAUSE the appellant has discharged his primary onus to establish the identity of the depositors, their credit worthiness as well the genuineness of the transaction by furnishing their identity proof, assessment particulars, bank account statement and their confirmation. 6. BECAUSE the learned Commissioner of Income Tax (Appeals) has erred

SUSHIL KUMAR MISHRA,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX(CIRCLE-1), ALLAHABAD

In the result, the appeal is allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2011-12 Sushil Kumar Mishra, Vs. Deputy Commissioner Of F-6, Lowther Road George Town, Income Tax (Circle-1), Allahabad-211006 Allahabad Pan:Axvpm0472C (Appellant) (Respondent) Assessee By: None Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 22.10.2024 Date Of Pronouncement: 27.12.2024 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Against The Order Of The Ld. Cit(A), Nfac Passed Under Section 250 Of The Income Tax Act, 1961 Dated 27.06.2024. The Grounds Of Appeal Preferred Are As Under:- “1- That In Any View Of The Matter Order Passed U/S 147/144 Of The Act Dated 10.12.2018 By The Assessing Officer & Confirmed By Cit(A) By Passing Ex- Parte Decision Is Uncalled For & More So Addition Made Are Illegal. The Action U/S 147/148 Of The Act Is Totally Illegal. 2. That In Any View Of The Matter Both The Lower Authorities Decided The Matter Ex-Parte Without Considering The Fact & Without Providing Opportunity To The Assessee Hence The Order Of Two Lower Authorities Liable To Be Cancelled As Illegal In The Fact Of Circumstances Of The Case. 3. That In Any View Of The Matter Cit (Appeal) Is Highly Unjustified In Deciding The Appeal Ex-Parte Without Giving Reasonable Time, Without Service Of Notice & More So No Personal Hearing Was Allowed In This Background Addition As Confirmed By Cit Appeal Is Uncalled For. 1 A.Y. 2011-12 Sushil Kumar Mishra

10. That in any view of the matter the assessee reserve is right to take any fresh ground of appeal before hearing of appeal.” 2. The facts of the case are that the assessee had deposited cash of Rs.46,18,300/- in his bank account for which a notice under section 148 was issued to him. However, the assessee

SAURABH RASTOGI,ALLAHABAD vs. DCIT/ACIT(CENTRAL) ALLAHABAD, ALLAHABAD

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

Bench: Shri Subhash Malguria & Shri Sanjay Awasthi

section 68 of the Act, as added by the assessing officer as per para no.7 of the order and his action as confirmed by CIT(A) is highly unjustified. 10