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 IT. Act, 1961. [Addition of Rs. 24,50,000/-] ~ 7, Capital contribution in form of gift

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 Act and added a sum of Rs. 1,67,51,761/-. The said amount is nothing but belongs to the members who are the regular depositors of instalment against their booking of the flats/plots. The assessing officer examined each and every ledger account of the depositor and found that in all the ledger accounts, there

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

7) of the Act. The Commissioner was also of the view that the Assessing Officer failed to make proper enquiry to ascertain the possible nexus between the society and the donors which attracted the provisions of section 68

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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

7. That, in any view of the matter interest under section 234B and 234C is chargeable on the income, as declared in the return of income and not on the assessed income. 8. That the appellant craves leave to add, to alter or to amend grounds of appeal before the appeal is heard and disposed off.” 2b. The Revenue

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

7. That, in any view of the matter interest under section 234B and 234C is chargeable on the income, as declared in the return of income and not on the assessed income. 8. That the appellant craves leave to add, to alter or to amend grounds of appeal before the appeal is heard and disposed off.” 2b. The Revenue

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.

7. Because learned CIT (A) erred in law as well as on facts, in confirming the denial of deduction claimed under section 24(a), under the income from house property as received by the appellant on account of rent from Hewett Road Property and property situated at Katra, Allahabad, treating the same as business income which is against

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

section 11. (3) Because the CIT(A) erred both on facts and in law in confirming the addition of net excess of income over expenditure of Rs.3,00,11,855/ under the head Income from business or profession. (4) Because the CIT(A) erred both on facts and in law in sustaining the addition of Rs.36,68

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

section 11. (3) Because the CIT(A) erred both on facts and in law in confirming the addition of net excess of income over expenditure of Rs.3,00,11,855/ under the head Income from business or profession. (4) Because the CIT(A) erred both on facts and in law in sustaining the addition of Rs.36,68

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

section 11. (3) Because the CIT(A) erred both on facts and in law in confirming the addition of net excess of income over expenditure of Rs.3,00,11,855/ under the head Income from business or profession. (4) Because the CIT(A) erred both on facts and in law in sustaining the addition of Rs.36,68

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

7. That in view of the facts and circumstances of the case, the Assessing Officer has erred in law and on facts in initiating the penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.114/Alld//2025 (A.Y. 12-13) “1. That the notice dated 03.04.2013 issued under Section 153A

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

7. That in view of the facts and circumstances of the case, the Assessing Officer has erred in law and on facts in initiating the penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.114/Alld//2025 (A.Y. 12-13) “1. That the notice dated 03.04.2013 issued under Section 153A

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

7. That in view of the facts and circumstances of the case, the Assessing Officer has erred in law and on facts in initiating the penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.114/Alld//2025 (A.Y. 12-13) “1. That the notice dated 03.04.2013 issued under Section 153A

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

7. That in view of the facts and circumstances of the case, the Assessing Officer has erred in law and on facts in initiating the penalty proceedings against the Appellant under Section 271(1)(c) and 271(1)(b) of the Act.” I.T.A. No.114/Alld//2025 (A.Y. 12-13) “1. That the notice dated 03.04.2013 issued under Section 153A

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

section 68 or 69 of the Act. 7. The assessment is accordingly set aside and the matter is remanded

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. The AO also brought to tax interest income of Rs. 58,498/- credited by SBI In assessee’s undisclosed bank account no. 30747477708 maintained with SBI, High Court Branch , Allahabad , which was not offered to tax by the assessee, while filing return of income. The matter reached ld. CIT(A) at the behest of the assessee

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

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

7. That in any view of the matter addition of Rs.54,37,966/- by alleging unexplained cash credit under section 68

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