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

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

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

160/-. In this year also, the AO disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.35,20,000/-, which came to Rs.1,76,000/- and the same was also added to the income of the assessee. The AO completed the assessment under section 143(3)/147 of the Act, assessing the total income

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

160/-. In this year also, the AO disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.35,20,000/-, which came to Rs.1,76,000/- and the same was also added to the income of the assessee. The AO completed the assessment under section 143(3)/147 of the Act, assessing the total income

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

160/-. In this year also, the AO disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.35,20,000/-, which came to Rs.1,76,000/- and the same was also added to the income of the assessee. The AO completed the assessment under section 143(3)/147 of the Act, assessing the total income

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

160/-. In this year also, the AO disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.35,20,000/-, which came to Rs.1,76,000/- and the same was also added to the income of the assessee. The AO completed the assessment under section 143(3)/147 of the Act, assessing the total income

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

160/-. In this year also, the AO disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.35,20,000/-, which came to Rs.1,76,000/- and the same was also added to the income of the assessee. The AO completed the assessment under section 143(3)/147 of the Act, assessing the total income

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

160/-. In this year also, the AO disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.35,20,000/-, which came to Rs.1,76,000/- and the same was also added to the income of the assessee. The AO completed the assessment under section 143(3)/147 of the Act, assessing the total income

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

160/-. In this year also, the AO disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.35,20,000/-, which came to Rs.1,76,000/- and the same was also added to the income of the assessee. The AO completed the assessment under section 143(3)/147 of the Act, assessing the total income

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

160/-. In this year also, the AO disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.35,20,000/-, which came to Rs.1,76,000/- and the same was also added to the income of the assessee. The AO completed the assessment under section 143(3)/147 of the Act, assessing the total income

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

160/-. In this year also, the AO disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.35,20,000/-, which came to Rs.1,76,000/- and the same was also added to the income of the assessee. The AO completed the assessment under section 143(3)/147 of the Act, assessing the total income

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

The appeals are partly allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

160/-. In this year also, the AO disallowed 5% of the payments made by the assessee in cash, i.e., 5% of Rs.35,20,000/-, which came to Rs.1,76,000/- and the same was also added to the income of the assessee. The AO completed the assessment under section 143(3)/147 of the Act, assessing the total income

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

160/- are illegal, invalid and void, hence liable to be cancelled in view of the facts that no incriminating material was found in the course of search and both the above mentioned assessment orders are based on declared facts/material available on record before the date of search and therefore the assessments are liable to be quashed in the facts

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

160/- are illegal, invalid and void, hence liable to be cancelled in view of the facts that no incriminating material was found in the course of search and both the above mentioned assessment orders are based on declared facts/material available on record before the date of search and therefore the assessments are liable to be quashed in the facts

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

160/- are illegal, invalid and void, hence liable to be cancelled in view of the facts that no incriminating material was found in the course of search and both the above mentioned assessment orders are based on declared facts/material available on record before the date of search and therefore the assessments are liable to be quashed in the facts

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

160/- are illegal, invalid and void, hence liable to be cancelled in view of the facts that no incriminating material was found in the course of search and both the above mentioned assessment orders are based on declared facts/material available on record before the date of search and therefore the assessments are liable to be quashed in the facts