SURENDRA KUMAR MISHRA,ALLAHABAD vs. ACIT, CIR-2, ALLAHABAD

In the result, the appeal of the assessee is dismissed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2002-03 Surendra Kumar Mishra, Vs. Assistant Commissioner Of 794A/1, Sohabatiyabagh, Income Tax, Circle-2, Allahabad Allahabad-211006, U.P. Pan:Aibpm4858R (Appellant) (Respondent) Assessee By: Sh. Ashish Bansal, Advocate Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 14.11.2024 Date Of Pronouncement: 10.02.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Under Section 250 R.W.S. 254 Of The Income Tax Act, 1961 On 26.10.2023. The Grounds Of Appeal Preferred By The Assessee Are As Under:- “1. Because The Cit(A) Has Erred In Law As Well As On Facts In Dismissing The 'Additional Ground' Relating To Non-Issuance Of Notice Under Section 143(2) Of The Act, Raised Before The Appellate Authority During The Course Of First Round Of Litigation, Which Has Been Remanded Back By The Hon'Ble Itat In Terms Of Order Dated 09.11.2012, By Observing That The Return Filed By The Appellant In Terms Of Letter Dated 10.11.2008 As Not A Valid Return In Compliance To Notice Dated 11.02.2008 Issued Under Section 148 Of The Act, As The Said Letter Was Filed By The Appellant After The Time Limit Of 30 Days Provided To Do So In Terms Of Notice Dated 11.02.208 Issued Under Section 148 Of The Act. 2. Because The Cit(A) Has Erred In Law As Well As On Facts In Observing That The Appellant Could Not Have Demand For Issuance Of Notice Under Section 143(2) Of The 1 Surendra Kumar Mishra

9 Surendra Kumar Mishra shelter under the judgment of CIT vs. Rajiv Sharma (supra). He further observed that in case there was no return leading to issue of notice under section 143(2), the assessment could be completed under section 147 / 144 after issue of notice under section 142(1) only. He therefore held that the concerns

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

9. That in any view of the matter the appellant reserves his right to take any fresh ground of appeal hearing of appeal. 10. That in any view of the matter the interest as charged under different section is highly unjustified.” 2A. The assessee has also raised additional grounds of appeal before the tribunal, which are reproduced as hereunder: “ 1

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3) , ALLAHABAD

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

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

9. In the result, the appeal filed by assessee in ITA no. 20/Alld/2020 for ay: 2012-13 is partly allowed for statistical purposes. We order accordingly. Assessment Year: 2012-13 10. We shall now take up assessee’s appeal in ITA No. 19/Alld/2020 for ay: 2012- 13. The grounds of appeals raised by assessee in memo of appeal filed with

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

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

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

9. In the result, the appeal filed by assessee in ITA no. 20/Alld/2020 for ay: 2012-13 is partly allowed for statistical purposes. We order accordingly. Assessment Year: 2012-13 10. We shall now take up assessee’s appeal in ITA No. 19/Alld/2020 for ay: 2012- 13. The grounds of appeals raised by assessee in memo of appeal filed with

TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

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

Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar

9. In the result, the appeal filed by assessee in ITA no. 20/Alld/2020 for ay: 2012-13 is partly allowed for statistical purposes. We order accordingly. Assessment Year: 2012-13 10. We shall now take up assessee’s appeal in ITA No. 19/Alld/2020 for ay: 2012- 13. The grounds of appeals raised by assessee in memo of appeal filed with

SHOBHA RASTOGI,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, ALLAHABAD

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

Bench: Shri.Vijay Pal Raoassessment Year: 2008-09 Smt. Shobha Rastogi, V. Deputy Commissioner Of Income 30-A, M.G. Marg, Civil Lines, Tax, Circle-1, Allahabad, U.P. Allahabad, U.P. Pan-Afqpr4774R (Appellant) (Respondent) Appellant By: Mr. Praveen Godbole, C.A. Respondent By: Mr. A.K. Singh, Sr. Dr Date Of Hearing: 12.08.2021 Date Of Pronouncement: 13.08.2021

capital gain at Rs. 9,04,580/- and his action as confirmed by CIT(A) is highly unjustified. 6. Because in the facts and circumstances of the case assessee reserved his right to take any fresh ground of appeal before hearing of appeal.” 2. Ground no. 1 is regarding the validity of reassessment framed by the Assessing Officer under section

RASHMI MEHROTRA,,ALLAHABAD vs. DCIT,, ALLAHABAD

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

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2006-07 Rashmi Mehrotra V. Dcit 15B, Lal Bahadur Shastri Marg Circle I Allahabad Allahabad Tan/Pan:Acmpm2530M (Appellant) (Respondent) Appellant By: Shri N.C. Agarwal, C.A. Respondent By: Shri A. K. Singh, D.R. Date Of Hearing: 10 02 2020 Date Of Pronouncement: 12 02 2020

1. Because on facts of the case, the CIT(A) has erred in law and facts in confirming the treatment of the Long Term Capital Gains arising out of sale of flats in Lotus Apartment as Short Term Capital Gains on hypothetical consideration. 2. Because the facts of the case, the appellant had rightly returned the profit on sale

SANJAY MAJUMDAR,ALLAHABAD vs. PR. CIT, ALLAHABAD

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2012-13 Mr. Sanjay Majumdar, V. The Principal Commissioner Type Ii – 112, Devprayagam Of Income Tax, Sangam Vatika – Jhalwa, Aayakar Bhawan, Allahabad 211012 38, M.G. Marg, Civil Lines, Allahabad 211001 Pan: Adopm 2688P (Appellant) (Respondent)

capital gains chargeable to tax. 9 Assessment Year: 2012-13 Sanjay Majumdar 5.2 The Ld. CIT-DR, on the other hand, submitted that ld. Pr. CIT has only set aside reassessment order u/s 147 read with Section 143(3), dated 24.06.2016 passed by AO as proper enquiries were not made by AO while passing reassessment order dated

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.

capital gains tax had been paid. During the course of assessment proceedings, the assessee was asked to furnish the details of all immovable properties and sources of investments. On 5.04.2021, the assessee furnished details wherein the total investment in the aforesaid property was shown as Rs.1,25,73,180/-. This discrepancy in the consideration price that was admitted

AJAY KUMAR GUPTA,FATEHPUR vs. CIT(A), NFAC, DELHI (AO:ITO-2(4),FATEHPUR, FATEHPUR

In the result, appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

capital gain on stamp duty value which is totally arbitrary and against law and fact. 4. That the Commissioner Income Tax (Appeals) erred not to consider that the learned assessing officer erred not to consider the reply dated 05.11.19 in response to notice dated 01.11.19 under section 142(1). 5. That the Commissioner Income Tax (Appeals) erred not to consider

MADHURENDRA NATH,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, both the appeals in ITA No

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Vs. The Asstt. Commissioner Of Smt. Neeta Nath, L/H Of Lt. Dr. Jitendra Nath Income Tax, Central Circle, Civil Lines, Allahabad B/401, Mayan Enclave, 49/13, Clive Road, Allahabad Pan-Abepn1795Q (Appellant) (Respondent) Assessment Year: 2013-14 Madhurendra Nath, Vs. The Asstt. Commissioner Of B-502, Vinayak Le Grande, Income Tax, Central Circle, 16/12, Lal Bahadur Shastri Civil Lines, Allahabad Road, Allahabad-211001 Pan-Aaipn8161D (Appellant) (Respondent) Appellant By: Sh. Siddharth Pathak, Adv Respondent By: Sh. Rabin Chaudhari, Cit Dr Date Of Hearing: 18.01.2023 Date Of Pronouncement: 16.02.2023 O R D E R Shri Vijay Pal Rao, J.M.: These Two Appeals By The Two Related Assessees Are Directed Against Two Separate Orders Of The Cit(A), Both Dated 28.04.2016 For The Assessment Year 2013-14. 2. These Appeals Are Arising From The Assessment Orders Passed Under Section 153C In Pursuant To The Search & Seizure Action Under Section 132(1) Of The Income Tax Act, Dated 05.12.2013 In The Case Of Shri. Hemant Kumar Sindhi. Therefore, The Facts & Circumstances As Well As The Grounds Of Appeal

9. Even otherwise the notice under section 143(2) of the Income Tax Act is not a mandatory requirement for framing the assessment under section 153A or section 153C of the Income Tax Act. Though the judgments relied upon by the learned CIT DR are in relation to the assessment framed under section 153A but even when the assessment

SMT. NEETA NATH L/H OF LATE DR. JITENDRA NATH,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

In the result, both the appeals in ITA No

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Vs. The Asstt. Commissioner Of Smt. Neeta Nath, L/H Of Lt. Dr. Jitendra Nath Income Tax, Central Circle, Civil Lines, Allahabad B/401, Mayan Enclave, 49/13, Clive Road, Allahabad Pan-Abepn1795Q (Appellant) (Respondent) Assessment Year: 2013-14 Madhurendra Nath, Vs. The Asstt. Commissioner Of B-502, Vinayak Le Grande, Income Tax, Central Circle, 16/12, Lal Bahadur Shastri Civil Lines, Allahabad Road, Allahabad-211001 Pan-Aaipn8161D (Appellant) (Respondent) Appellant By: Sh. Siddharth Pathak, Adv Respondent By: Sh. Rabin Chaudhari, Cit Dr Date Of Hearing: 18.01.2023 Date Of Pronouncement: 16.02.2023 O R D E R Shri Vijay Pal Rao, J.M.: These Two Appeals By The Two Related Assessees Are Directed Against Two Separate Orders Of The Cit(A), Both Dated 28.04.2016 For The Assessment Year 2013-14. 2. These Appeals Are Arising From The Assessment Orders Passed Under Section 153C In Pursuant To The Search & Seizure Action Under Section 132(1) Of The Income Tax Act, Dated 05.12.2013 In The Case Of Shri. Hemant Kumar Sindhi. Therefore, The Facts & Circumstances As Well As The Grounds Of Appeal

9. Even otherwise the notice under section 143(2) of the Income Tax Act is not a mandatory requirement for framing the assessment under section 153A or section 153C of the Income Tax Act. Though the judgments relied upon by the learned CIT DR are in relation to the assessment framed under section 153A but even when the assessment

MEJA URJA NIGAM (P) LTD.,ALLAHABAD vs. INCOME TAX OFFICE WARD-2 (2), ALLAHABAD

In the result, both the appeals of the assessee for ay: 2015-16 and 2016-17

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

1) of that section provides that in case, interest is paid on share capital issued for the purpose of raising money to defray the expenses of constructing any work or building or the provision of any plant in contingencies mentioned in that section, the sums so paid by way of interest may be charged to capital as part

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

capital nature, could not be treated as an income earned during the year by the appellant. Therefore, the sum of Rs. 12.97 Crores could not be treated to the income of the appellant authority, much less taxed in its hands. 8.3 The learned CIT(A) did not agree with the submissions of the assessee. He pointed out that

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

capital nature, could not be treated as an income earned during the year by the appellant. Therefore, the sum of Rs. 12.97 Crores could not be treated to the income of the appellant authority, much less taxed in its hands. 8.3 The learned CIT(A) did not agree with the submissions of the assessee. He pointed out that

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

capital nature, could not be treated as an income earned during the year by the appellant. Therefore, the sum of Rs. 12.97 Crores could not be treated to the income of the appellant authority, much less taxed in its hands. 8.3 The learned CIT(A) did not agree with the submissions of the assessee. He pointed out that

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

1,70,000 undisclosed expenditure 17,75,000 unexplained expenditure 48,75,000 unexplained expenditure 2009-10 55,00,000 Adv.recd from various persons 2.99 crore Transaction with Dr. Bansal 2,72,152 on account of capital gain 2010-11 10,55,000 unexplained expenditure 7,80,000 undisclosed expenditure 8,15,872 out of capital gain

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

1,70,000 undisclosed expenditure 17,75,000 unexplained expenditure 48,75,000 unexplained expenditure 2009-10 55,00,000 Adv.recd from various persons 2.99 crore Transaction with Dr. Bansal 2,72,152 on account of capital gain 2010-11 10,55,000 unexplained expenditure 7,80,000 undisclosed expenditure 8,15,872 out of capital gain