RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

block for reply Draft Order Sent to Range Head for approval (as per paper book of Revenue of AY 2016-17) 21-03-2024 Approval Granted for Order (as per paper book of Revenue u/s 147/143(3) of AY 2016-17) 28-03-2024 Assessment Order u/s 147/144 In the assessment order of above said period

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

block for reply Draft Order Sent to Range Head for approval (as per paper book of Revenue of AY 2016-17) 21-03-2024 Approval Granted for Order (as per paper book of Revenue u/s 147/143(3) of AY 2016-17) 28-03-2024 Assessment Order u/s 147/144 In the assessment order of above said period

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

block for reply Draft Order Sent to Range Head for approval (as per paper book of Revenue of AY 2016-17) 21-03-2024 Approval Granted for Order (as per paper book of Revenue u/s 147/143(3) of AY 2016-17) 28-03-2024 Assessment Order u/s 147/144 In the assessment order of above said period

SHIVANSH INFRAESTATE PVT. LTD.,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTERALIZED PROCESSING CELL-TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri A.D. Jain & Shri T. S. Kapoor

Assessment Year: 2014-15 Shivansh Infraestate Pvt. Ltd., Vs. ACIT, 3rd Floor, Block-A, Surajdeep Central Processing Cell-TDS, Complex

SHIVANSH INFRAESTATE PVT.LTD.,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX. CENTERALIZED PROCESSING CELL-TDS\, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri A.D. Jain & Shri T. S. Kapoor

Assessment Year: 2014-15 Shivansh Infraestate Pvt. Ltd., Vs. ACIT, 3rd Floor, Block-A, Surajdeep Central Processing Cell-TDS, Complex

SHIVANSH INFRAESTATE PVT. LTD.,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, , GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri A.D. Jain & Shri T. S. Kapoor

Assessment Year: 2014-15 Shivansh Infraestate Pvt. Ltd., Vs. ACIT, 3rd Floor, Block-A, Surajdeep Central Processing Cell-TDS, Complex

SHIVANSH INFRAESTATE PVT. LTD.,3RD. FLOOR, BLOCK-A , SURAJDEEP COMPLEX, JOPLING ROAD, LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL-TDS,, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri A.D. Jain & Shri T. S. Kapoor

Assessment Year: 2014-15 Shivansh Infraestate Pvt. Ltd., Vs. ACIT, 3rd Floor, Block-A, Surajdeep Central Processing Cell-TDS, Complex

SHIVANSH INFRAESTATE PVT. LTD.,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, , GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

Bench: Shri A.D. Jain & Shri T. S. Kapoor

Assessment Year: 2014-15 Shivansh Infraestate Pvt. Ltd., Vs. ACIT, 3rd Floor, Block-A, Surajdeep Central Processing Cell-TDS, Complex

DCIT, CENTRAL CIRCLE-2, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA UP

Block-Belsar,\nGonda-271401\nPAN:ATIPP6520B\n(Appellant)\nVs.\nA.C.I.T.,\nCentral Circle-2,\nLucknow.\n(Respondent)\nRevenue by Shri H. S. Usmani, CIT (D.R.)\nAssessee by Shri Mahendra Kumar, F.C.A.\nShri Reghunath Mishra, Advocate\nO R D E R\nPER ANADEE NATH MISSHRA, A.M.\n(A) For the sake of convenience and brevity these appeals and Cross\nObjections

DCIT, CENTRAL CIRCLE-2, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA

Assessment year:2021-22 & 20-21\nRakesh Kumar Pandey,\nS/o Shri Surya Narayan Pandey,\nVill-Devarda, Block-Belsar,\nGonda-271401\nPAN:ATIPP6520B\n(Appellant)\nVs. A.C.I.T.,\nCentral Circle-2,\nLucknow.\n(Respondent)\nRevenue by Shri H. S. Usmani, CIT (D.R.)\nAssessee by Shri Mahendra Kumar, F.C.A.\nShri Reghunath Mishra, Advocate\nO R D E R\nPER ANADEE NATH MISSHRA

DCIT, CENTRAL CIRCLE-2, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA UP

Block-Belsar,\nGonda-271401\nPAN:ATIPP6520B\n(Appellant)\nVs. A.C.I.T.,\nCentral Circle-2,\nLucknow.\n(Respondent)\nRevenue by Shri H. S. Usmani, CIT (D.R.)\nAssessee by Shri Mahendra Kumar, F.C.A.\nShri Reghunath Mishra, Advocate\nO R D E R\nPER ANADEE NATH MISSHRA, A.M.\n(A) For the sake of convenience and brevity these appeals and Cross\nObjections

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT, (CENTRAL)-2, LUCKNOW

Assessment year:2021-22 & 20-21 \nRakesh Kumar Pandey, \nS/o Shri Surya Narayan Pandey, \nVill-Devarda, Block-Belsar, \nGonda-271401 \nPAN:ATIPP6520B \n(Appellant) \nVs. \nA.C.I.T., \nCentral Circle-2, \nLucknow. \n(Respondent) \nO R D E R \nPER ANADEE NATH MISSHRA, A.M. \n(A) For the sake of convenience and brevity these appeals and Cross \nObjections (“COs” for short) pertaining

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT(CENTRAL)-2, LUCKNOW

Block-Belsar, \nGonda-271401 \nPAN:ATIPP6520B \n(Appellant)\nVs. A.C.I.T.,\nCentral Circle-2, \nLucknow. \n(Respondent)\nRevenue by Shri H. S. Usmani, CIT (D.R.) \nAssessee by Shri Mahendra Kumar, F.C.A. \nShri Reghunath Mishra, Advocate\nO R D E R\nPER ANADEE NATH MISSHRA, A.M.\n(A) For the sake of convenience and brevity these appeals and Cross \nObjections

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT, (CENTRAL)-2, LUCKNOW

Block-Belsar,\nGonda-271401\nPAN:ATIPP6520B\n(Appellant)\nVs.\nA.C.I.T.,\nCentral Circle-2,\nLucknow.\n(Respondent)\n\nO R D E R\n\nPER ANADEE NATH MISSHRA, A.M.\n(A) For the sake of convenience and brevity these appeals and Cross\nObjections (“COs” for short) pertaining to the same assessee are hereby\ndisposed of through this consolidated order. Grounds taken

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

Block-Belsar,\nGonda-271401\nPAN:ATIPP6520B\n(Appellant)\nVs. A.C.I.T.,\nCentral Circle-2,\nLucknow.\n(Respondent)\n\nRevenue by Shri H. S. Usmani, CIT (D.R.)\nAssessee by Shri Mahendra Kumar, F.C.A.\nShri Reghunath Mishra, Advocate\n\nO R D E R\nPER ANADEE NATH MISSHRA, A.M.\n(A) For the sake of convenience and brevity these appeals and Cross\nObjections

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

Block-Belsar, \nGonda-271401 \nPAN:ATIPP6520B \n(Appellant) \nVs. A.C.I.T., \nCentral Circle-2, \nLucknow. \n(Respondent) \n\nRevenue by Shri H. S. Usmani, CIT (D.R.) \nAssessee by Shri Mahendra Kumar, F.C.A. \nShri Reghunath Mishra, Advocate \n\nO R D E R \n\nPER ANADEE NATH MISSHRA, A.M. \n\n(A) For the sake of convenience and brevity these appeals

MOHD. ASFAND AKHTAR,KANPUR vs. DEPUTI COMMISSIONER OF INCOME TAX CC-2, KANPUR

In the result, the appeal of Revenue in ITA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. TAN/PAN: AEMPA0823R (Appellant) (Respondent) Appellant by: Shri Ashish Jaiswal, Advocate Respondent by: Shri R. K. Agarwal, CIT(DR) O R D E R PER ANADEE NATH MISSHRA, A.M.: (A). These cross appeals have been filed by the assessee and by Revenue against the impugned

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of Revenue in ITA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. TAN/PAN: AEMPA0823R (Appellant) (Respondent) Appellant by: Shri Ashish Jaiswal, Advocate Respondent by: Shri R. K. Agarwal, CIT(DR) O R D E R PER ANADEE NATH MISSHRA, A.M.: (A). These cross appeals have been filed by the assessee and by Revenue against the impugned