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

68,20,842/- for Grants and Funds received. (5) Because the order of the CIT(A) is generally bad both on facts and in law. AYs. 2014-15 to 2016-17 (6) Because the assessee reserves the right to rescind or add or delete any ground of appeal.” 6. Since assessment year 2014-15 is the first assessment year

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

68,20,842/- for Grants and Funds received. (5) Because the order of the CIT(A) is generally bad both on facts and in law. AYs. 2014-15 to 2016-17 (6) Because the assessee reserves the right to rescind or add or delete any ground of appeal.” 6. Since assessment year 2014-15 is the first assessment year

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

68,20,842/- for Grants and Funds received. (5) Because the order of the CIT(A) is generally bad both on facts and in law. AYs. 2014-15 to 2016-17 (6) Because the assessee reserves the right to rescind or add or delete any ground of appeal.” 6. Since assessment year 2014-15 is the first assessment year

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

6,23,742/] 62 Section 68 of the Income Tax Act (ITA) 1964 refers to the treatment of unexplained cash credits. This section places the onus of proof on the taxpayer who has received any Sum of money or property, the nature and source of which are not adequately explained during the tax assessment proceedings. in simple terms

ACIT,ALLAHABAD vs. M/S SUNSINE INFRASTATE PVT TTD, ALLAHABAD

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

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2011-12 The Assistant Commissioner Of Sunshine Infraestate Income-Tax, Central Circle, V. Private Limited Allahabad, U.P. 17, Industrial Area, Naini, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent) C.O.No. 22/Alld/2017 (Arising Out Of Ita No.103/Alld/2017) Assessment Year: 2011-12 Sunshine Infraestate Private Limited The Assistant 17, Industrial Area, Naini, V. Commissioner Of Allahabad, U.P. Income-Tax, Central Circle, Allahabad, U.P. Pan: Aancs9247H (Appellant) (Respondent)

68 of the 1961 Act. The ld. CIT-DR submitted that no evidences 13 P a g e | 14 ITA No. 103/Alld/2017 and C.O.No. 22/Alld/2017 (arising out of ITA No. 103/Alld/2017) Assessment Year 2011-12 Sunshine Infraestate Private Limited,Allahabad were brought on record by the assessee before ld. AO/Ld. CIT(A) and even before the tribunal. It was submitted

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

68 of the Act of Rs.72,09,500/- made by the Assessing Officer for credit balances / unsecured loan from various parties. I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 4 6. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

68 of the Act of Rs.72,09,500/- made by the Assessing Officer for credit balances / unsecured loan from various parties. I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 4 6. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

68 of the Act of Rs.72,09,500/- made by the Assessing Officer for credit balances / unsecured loan from various parties. I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 4 6. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

68 of the Act of Rs.72,09,500/- made by the Assessing Officer for credit balances / unsecured loan from various parties. I.T.A. Nos.113, 114, 115 & 129/Alld/2025 Assessment Years:2011-12 to 13-14 4 6. That the documents, explanations filed by the Appellant, and the material available on record have not been properly considered and judicially interpreted and have been

M/S KESARWANI ZARDA BHANDAR,,ALLAHABAD vs. JT.CIT,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

3) of the Income Tax Act by the various higher authorities of the department so as per the principles of consistency addition made is unwarranted as the assessing officer is bound to give cognizance to the past records. (c) That in the assessment year 1999-2000 for the first time in the history of the case an identical and similar

ACIT,, ALLAHABAD vs. KESARWANI ZARDA BHANDAR,, ALLAHABAD

In the result, the appeal of Revenue is dismissed and the appeal of the assessee is partly allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

3) of the Income Tax Act by the various higher authorities of the department so as per the principles of consistency addition made is unwarranted as the assessing officer is bound to give cognizance to the past records. (c) That in the assessment year 1999-2000 for the first time in the history of the case an identical and similar

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

6. That the Ld. CIT(A), Allahabad has erred on facts and in law in deleting Rs. 10,15,000/- which has been added by the Assessing Officer on account of undisclosed cash credit u/s 68 of the Income Tax Act, 1961 as the assessee had not produced any evidence during the course of survey or assessment proceedings. 7. That

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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

6. That the Ld. CIT(A), Allahabad has erred on facts and in law in deleting Rs. 10,15,000/- which has been added by the Assessing Officer on account of undisclosed cash credit u/s 68 of the Income Tax Act, 1961 as the assessee had not produced any evidence during the course of survey or assessment proceedings. 7. That

M/S BALAJI AGRICULTURAL INDUSTRIES(P).LTD.,ALLAHABAD vs. JT.CIT. (0SD), ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

68 dated 24th June 2009 raised in favour of Raj Machinery Stores, Patna . The assessee corrected this mistake in the stock register on 31st August 2009, after conclusion of search operations. In our considered view this is a plausible and genuine human error in posting of entry in the stock register and based upon material on record

JCIT(OSD),, ALLAHABAD vs. M/S BALAJI AGRICULTURAL INDUSTRIES, (P) LTD., ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

68 dated 24th June 2009 raised in favour of Raj Machinery Stores, Patna . The assessee corrected this mistake in the stock register on 31st August 2009, after conclusion of search operations. In our considered view this is a plausible and genuine human error in posting of entry in the stock register and based upon material on record

M/S BALAJU AGRICULTURAL INDUSTRIES(P) LTD.,ALLAHABAD vs. JT. CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

68 dated 24th June 2009 raised in favour of Raj Machinery Stores, Patna . The assessee corrected this mistake in the stock register on 31st August 2009, after conclusion of search operations. In our considered view this is a plausible and genuine human error in posting of entry in the stock register and based upon material on record

M/S BALAJI AGRICULTURAL INDUSTRIES (P) LTD.,ALLAHABAD vs. JT,CIT,, ALLAHABAD

In the result, the appeal filed by assessee and Revenue for ay: 2009-10 are allowed for statistical purposes, while CO filed by assessee stand dismissed

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

68 dated 24th June 2009 raised in favour of Raj Machinery Stores, Patna . The assessee corrected this mistake in the stock register on 31st August 2009, after conclusion of search operations. In our considered view this is a plausible and genuine human error in posting of entry in the stock register and based upon material on record

M/S GANGA NURSING HOME,,ALLAHABAD vs. DCIT,, ALLAHABAD

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

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

6 Assessment Year: 2008-09 Ganga Nursing Home v. DCIT, Range-1, Allahabad limits of Allahabad. The final report submitted by the SDM Karchana to the A.O. has also reference to the application submitted by Smt. Maya Gupta, the partner of the firm. This report has been signed by the concerned revenue authorities which includes the member of survey team