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 Act? When, Ney in what circumstances would section 68 of the Act come

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 1961 Act. . The brief facts of the case are that the assessee is a co-operative

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

section 68 of the Income Tax Act. The Commissioner opined that the order passed by the AO u/s 143(3) was not made

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.

section 68 of the act as the income of the appellant for the AY 2018-19, and taxing

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 with respect to the aforesaid sum of Rs. 12,00,000/- and Rs. 19,50,000/- which

M/S B.M.GUPTA & SONS,ALLAHABAD vs. DEPUTY COMMISSIONER OF INCOME TAX RANGE-1, ALLAHABAD

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

Bench: Shri.Vijay Pal Raoassessment Year: 2005-06 M/S. B. M. Gupta & Sons (Huf) V. Dcit Range-1 64 Balrampur House, Allahabad- Income Tax Office, 38 M. 211002. G. Marg, Civil Lines, Allahabad, Uttar Pradesh- 211001. Tan/Pan: Aachb2800B (Appellant) (Respondent) Appellant By: Shri Asit Hajela, Ca Respondent By: Shri A.K. Singh, Cit ( Sr. Dr) Date Of Hearing: 12.07.2021 Date Of Pronouncement: 15.07.2021 O R D E R Per Shri Vijay Pal Rao:

section 68 of the Income Tax Act, 1961 made by the Assessing Officer without following the directions given

NEERAJ AGRAWAL,,MIRZAPUR vs. DCIT, MIRZAPUR

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

Section 68 of the Act. 4e. Based on the fact that there were differences in the physical stock

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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

Section 68 of the Act. 4e. Based on the fact that there were differences in the physical stock

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.

68,500/- made on account of initial capital introduced to start new business by invoking the provision of section

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, without bringing on record the fact that the sums were credited to the books of the assessee

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 68. Hon'ble Bombay High Court in the case of CIT vs. Sadiq Sheikh (supra) held that

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

section 68 of the Act, is not correct and infect it was the cash balance and not cash

ASHA TEWARI,MAHARAJGANJ vs. ITO, 1(4), MAHARAJGANJ

In the result, the appeal of the assessee is allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Asha Tewari, Vs. Income Tax Officer, Partawal, Maharajganj, U.P. Maharajganj Pan:Adjpt8320L (Appellant) (Respondent) Assessee By: Sh. Arvind Shukla, Advocate Revenue By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 23.10.2024 Date Of Pronouncement: 31.12.2024 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed Against The Order Of The Ld. Cit(A), Nfac, On 18.03.2024 Under Section 250 Of The Income Tax Act, 1961. The Grounds Of Appeal Preferred By The Assessee Are As Under: - “1. Because The Learned Authorities Below Have Erred In Law As Well As On Facts In Sustaining Addition Of Rs 21,55,000/- U/S 69A Which Actually Represented Receipts From Sale Of Petroleum Products Routed Through The Audited Books Of Accounts. 2. Because The Learned Cit(A) Has Erred In Sustaining Addition Of Rs 21,55,000/- U/S 69A Without Appreciating That The Said Section Is Not Applicable To The Facts Of The Case As The Entries Of Bank Deposits Are Flowing Directly From The Audited Books Of Accounts. 3. Because The Addition Of Rs 21,55,000/- Has Been Made & Sustained Simply On Negative Presumptions, Conjectures & Surmises To The Entire Exclusion Of Facts On Record. 4. Because The Learned Authorities Below Have Failed To Appreciate That During Demonetization Petrol Pumps Were Exempted From Taking Old Sbn & Hence There Was Nothing Unusual Or Incorrect With All Entries Routed Properly Through Audited Books Of Accounts.” 1 A.Y. 2017-18 Asha Tewari

section 68 or to bring the same to tax under section 115BBE. The assessee also invited our attention

SMT. RANJANA BAJPAI,ALLAHABAD vs. DCIT/ACIT, CIRCLE-1(1), ALLAHABAD

Appeal is allowed for statistical purposes

section 68 could not be attracted on the impugned amount of Rs. 10,50,000/- is not acceptable

DHIRENDRA SINGH,MIRZAPUR vs. INCOME TAX OFFICER, WARD- 3(1), MIRZAPUR

In the result, the appeal of the assessee is partly allowed

Bench: Shri Subhash Malguria & Shri Nikhil Choudharyassessment Year: 2015-16 Dhirendra Singh V. Income Tax Officer Mangraha, Chunar Ward 3(1) Mirzapur Mirzapur Pan:Bipps5569C (Appellant) (Respondent) Appellant By: Shri Brij Bhushan Goenka, C.A. Respondent By: Shri A. K. Singh, Sr. D.R. Date Of Hearing: 02 01 2025 Date Of Pronouncement: 20 03 2025

section 68 of the Act and upheld the addition to the extent of Rs.5.25 lakhs on this account

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

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