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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

151(2) when the reasons on the basis of which sanction was sought for could not be assailed. They relied on the order in the case of Chhagan Chandrakant Bhujbal vs. Income Tax Officer 136 taxmann.com 24 (Bombay) for the proposition that the small time gap between the proposal received for approval/sanction and approval/sanction accorded would not mean that there

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

151(2) when the reasons on the basis of which sanction was sought for could not be assailed. They relied on the order in the case of Chhagan Chandrakant Bhujbal vs. Income Tax Officer 136 taxmann.com 24 (Bombay) for the proposition that the small time gap between the proposal received for approval/sanction and approval/sanction accorded would not mean that there

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

151(2) when the reasons on the basis of which sanction was sought for could not be assailed. They relied on the order in the case of Chhagan Chandrakant Bhujbal vs. Income Tax Officer 136 taxmann.com 24 (Bombay) for the proposition that the small time gap between the proposal received for approval/sanction and approval/sanction accorded would not mean that there

M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

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

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

68 of the 1961 Act , and hence income assessed by the AO was to the tune of Rs. 78,82,390/-, vide assessment order dated 31.03.2013 passed by the AO u/s 153A read with Section 143(3) of the 1961 Act, as against the returned income of Rs.30,24,550/- 5. The assessee being aggrieved by assessment order dated

HARAKH CHAND GLASS PVT. LTD.,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, ALLAHABAD

In the result, the appeal is allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2008-09 Harakh Chand Glass Pvt. Ltd. V. Dy. Cit 77, Subhash Marg Circle 2 Johnstonganj, Allahabad Allahabad Tan/Pan:Aacch0049M (Appellant) (Respondent) S.A. No.01/Alld/2019 [In Ita No.60/Alld/2019] Assessment Year: 2008-09 Harakh Chand Glass Pvt. Ltd. V. Dy. Cit 77, Subhash Marg Circle 2 Johnstonganj, Allahabad Allahabad Tan/Pan:Aacch0049M (Applicant) (Respondent) Assessee By: Shri Abhinav Mehrotra, Advocate Department By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 13 02 2020 Date Of Pronouncement: 14 02 2020 O R D E R

68 since the identity, credit worthiness and genuineness of the transaction, stood duly established. Further, the transaction is between existing active companies and through banking channel. S.A. No.01/Alld/2019 & ITA No.60/ALLD/2019 Page 3 of 14 6. BECAUSE, wholly without prejudice to the aforementioned Grounds of Appeal and as an alternative, the impugned order is unsustainable in law since the Assessing Officer

ANURAG YADAV,KANNAUJ vs. INCOME-TAX OFFICER, WARD-4(2)(3), KANNAUJ, UTTAR PRADESH

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaassessment Year: 2015-16 Anurag Yadav V. The Income Tax Officer, Mahmoodpur Keerat, Nigoh Ward-4(2)(3) Khas, Chhibramau Kannauj, Income Tax Office, Kannauj-209721. Kannauj, Kannauj- 209721. Pan:Adbpy5023B (Appellant) (Respondent) Appellant By: (Application) Respondent By: Shri A. K. Singh, Sr. Dr Date Of Hearing: 08 09 2025 Date Of Pronouncement: 30 09 2025 O R D E R

2 of 5 4. That the Ld. CIT(A) has erred in law and on facts in passing the appellate order upholding the assessment order is unsustainable in law as the sanction accorded in the appellant case is bad in law as the same is not in accordance with the provisions of section 151

SUCHITRA TANDON,PRAYAGRAJ vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE - 2 ALLAHABAD, ALLAHABAD

In the result, the appeal of the assessee stands dismissed

Bench: Shri Subhash Malguria & Shri Sanjay Awasthi

2 Long Term Capital Gain. The assessee had sold an open land during the assessment year under consideration and claimed exemption u/s 54 of the Act. The contention of the Assessing Officer is that section 54 of the Act speaks of residential house, the income of which is chargeable under the head, "income from house property'. The said residential