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

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

12-13) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income Tax Act, 1961 ('the Act’) and the assessment order dated 31.07.2017 passed under Section 153A r.w.s. 143(3) of the Act by the Assistant Commissioner of Income Tax, Central Circle, Allahabad ('Assessing Officer’) are illegal, bad in law, without jurisdiction, barred by time

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

12-13) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income Tax Act, 1961 ('the Act’) and the assessment order dated 31.07.2017 passed under Section 153A r.w.s. 143(3) of the Act by the Assistant Commissioner of Income Tax, Central Circle, Allahabad ('Assessing Officer’) are illegal, bad in law, without jurisdiction, barred by time

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

12-13) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income Tax Act, 1961 ('the Act’) and the assessment order dated 31.07.2017 passed under Section 153A r.w.s. 143(3) of the Act by the Assistant Commissioner of Income Tax, Central Circle, Allahabad ('Assessing Officer’) are illegal, bad in law, without jurisdiction, barred by time

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

12-13) “1. That the notice dated 03.04.2013 issued under Section 153A of the Income Tax Act, 1961 ('the Act’) and the assessment order dated 31.07.2017 passed under Section 153A r.w.s. 143(3) of the Act by the Assistant Commissioner of Income Tax, Central Circle, Allahabad ('Assessing Officer’) are illegal, bad in law, without jurisdiction, barred by time

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

12 Assessment Year: 2001-02 Ghaus Memorial Sahkari Awas Samiti Ltd., Allahabad , U.P. no evidences/explanations are filed by the assessee to satisfy the mandate of Section 68

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

12 of the Act for the reason that the same is hit by first proviso to section 2(15) of the Act and other reasons and subjecting assessed income of Rs.24,99,43,047/- to taxation. 3. BECAUSE the CIT(A) erred both on facts and in law in distinguishing the following series of judgments which fully cover

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

12 of the Act for the reason that the same is hit by first proviso to section 2(15) of the Act and other reasons and subjecting assessed income of Rs.24,99,43,047/- to taxation. 3. BECAUSE the CIT(A) erred both on facts and in law in distinguishing the following series of judgments which fully cover

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

12 of the Act for the reason that the same is hit by first proviso to section 2(15) of the Act and other reasons and subjecting assessed income of Rs.24,99,43,047/- to taxation. 3. BECAUSE the CIT(A) erred both on facts and in law in distinguishing the following series of judgments which fully cover

KAILASH JAISWAL,GORAKHPUR vs. ACIT(C.C.), ALLAHABAD

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member

68, 26, 28 & 47/Alld/2023 Asstt. Years:2007-08, 09-10 to 12-13 12 in I.T.A. No.146 and 147/Lkw/2023) also, identical issue has been decided by Lucknow Bench of Income Tax Appellate Tribunal in favour of the assessee. He further submitted that in the present appeals also, the additions made by the Assessing Officer are not based on any incriminating

KAILASH JAISWAL,GORAKHPUR vs. ACIT(CC), ALLAHABAD

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member

68, 26, 28 & 47/Alld/2023 Asstt. Years:2007-08, 09-10 to 12-13 12 in I.T.A. No.146 and 147/Lkw/2023) also, identical issue has been decided by Lucknow Bench of Income Tax Appellate Tribunal in favour of the assessee. He further submitted that in the present appeals also, the additions made by the Assessing Officer are not based on any incriminating

KAILASH JAISWAL,GORAKHPUR vs. ACIT(CC), ALLAHABAD

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member

68, 26, 28 & 47/Alld/2023 Asstt. Years:2007-08, 09-10 to 12-13 12 in I.T.A. No.146 and 147/Lkw/2023) also, identical issue has been decided by Lucknow Bench of Income Tax Appellate Tribunal in favour of the assessee. He further submitted that in the present appeals also, the additions made by the Assessing Officer are not based on any incriminating

KAILASH JAISWAL,GORAKHPUR vs. ACIT (CC), ALLAHABAD

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member

68, 26, 28 & 47/Alld/2023 Asstt. Years:2007-08, 09-10 to 12-13 12 in I.T.A. No.146 and 147/Lkw/2023) also, identical issue has been decided by Lucknow Bench of Income Tax Appellate Tribunal in favour of the assessee. He further submitted that in the present appeals also, the additions made by the Assessing Officer are not based on any incriminating

KAILASH JAISWAL,GORAKHPUR vs. ACIT(C.C.), ALLAHABAD

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria, Ju Dicial Member

68, 26, 28 & 47/Alld/2023 Asstt. Years:2007-08, 09-10 to 12-13 12 in I.T.A. No.146 and 147/Lkw/2023) also, identical issue has been decided by Lucknow Bench of Income Tax Appellate Tribunal in favour of the assessee. He further submitted that in the present appeals also, the additions made by the Assessing Officer are not based on any incriminating

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

12,000/- made on account of unexplained secured loan u/s 68 of the Income Tax Act, 1961 while not providing opportunity to the Assessing Officer on the additional evidences filed during appellate proceedings. 11. The appellant craves right to add, alter or amend any grounds of appeal that may be taken at the time of hearing.” 3. The brief facts

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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

12,000/- made on account of unexplained secured loan u/s 68 of the Income Tax Act, 1961 while not providing opportunity to the Assessing Officer on the additional evidences filed during appellate proceedings. 11. The appellant craves right to add, alter or amend any grounds of appeal that may be taken at the time of hearing.” 3. The brief facts

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

12 of the Act. The case of the assessee was selected for scrutiny through CASS and the AO has completed scrutiny assessment u/s 143(3) at a total income of Rs. Nil but, however, the anonymous donations of Rs. 1,97,69,650/- were charged to tax by AO under section 115BBC. Subsequently, the CIT(E) had examined

SRI VIJAY GAUTAM,ALLAHABAD vs. ASSTT. COMMISSIONER OF INCOME TAX CIRCLE-2, ALLAHABAD

In the result, appeal filed by assessee in ITA no

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

Section 68 with respect to the aforesaid sum of Rs. 12,00,000/- and Rs. 19,50,000/- which