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

section 145(3) of the Act and estimated income according to provision of sec. 144 of the Act. It is relevant to mention that these are the general observation made by Auditor in TAR without adverse finding on particular transactions and figures, which are year wise reproduced for ready reference. Observation of Auditor in TAR AY Para/ Page Observation

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

section 145(3) of the Act and estimated income according to provision of sec. 144 of the Act. It is relevant to mention that these are the general observation made by Auditor in TAR without adverse finding on particular transactions and figures, which are year wise reproduced for ready reference. Observation of Auditor in TAR AY Para/ Page Observation

ARYAVART BANK,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, RANGE-1, LUCKNOW

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2012-13 Uttar Pradesh Gramin Bank, Vs. Dcit-Range 1, (Successor To Erstwhile Allahabad U.P. Lucknow Gramin Bank), Head Office, 2Nd & 3Rd Floor, Nbcc Commercial Complex, Vardan Khand, Gomti Nagar Extension, Lucknow Pan: Aaaju0568R (Appellant) (Respondent) Assessee By: Sh. C. Naresh, Fca Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 28.07.2025 Date Of Pronouncement: 16.10.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A) Setting Aside The Orders Of The Ld. Assessing Officer That Were Passed Under Section 147 R.W.S. 144 On 30.12.2019. The Grounds Of Appeal Are As Under:- “1. On The Facts & In The Circumstances Of The Case & In Law, The Id. Cit(A), Nfac Erred In Not Granting Opportunity To The Appellant Bank To Present The Case Through Video Conferencing As Specified Under Faceless Appeal Scheme, 2020 Provided U/S. 250(68) Of The Income Tax Act, 1961 ("The Act"). The Hon'Ble Cit(A) Be Directed To Grant Personal Hearing Through Video Conferencing In The Interest Of Justice. Without Prejudice To The Above 2. On The Facts & In The Circumstances Of The Case & In Law, The Id. Cit(A) Erred In Invoking The Provisions Of Proviso To Section 251(1)(A) & Setting Aside The Order To Ao Without Appreciating That The Order Was Not Passed U/S 144. 3. On The Facts & In The Circumstances Of The Case & In Law, The Id. Cit(A) Failed To Appreciate That The Din Was Issued In The Name Of Non-Existing Entity & Hence The Order Passed Is Invalid. Without Prejudice To The Above

144. 3. On the facts and in the circumstances of the case and in law, the Id. CIT(A) failed to appreciate that the DIN was issued in the name of non-existing entity and hence the order passed is invalid. Without prejudice to the above 1 Aryavart Bank A.Y. 2012-13 4. On the facts and in the circumstances

MRS. RANJANA,MRIZAPUR vs. ASSESSING OFFICER, NFAC, DELHI

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Mrs Ranjana V. The Assessing Officer Village Dewapur Pachwal Nafc Post Rajapur, Aamghat Mirzapur (U.P) Tan/Pan:Aoxpr7130M (Applicant) (Respondent) Applicant By: Shri Narendra Kumar Sahu, Advocate Respondent By: Shri R.R.N. Shukla, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 31.03.2025, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2015-16. 2.0 The Brief Facts Of The Case Are That The Assessee Had Not Filed Her Return Of Income For The Year Under Consideration. The Income Tax Department Was In Possession Of Information That The Assessee Had Purchased An Immovable Property Valued At Rs.60,00,000/- . The Case Of The Assessee Was Reopened Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) After Issuing Notice To The Assessee Under Section 148 Of The Act. However, The Assessee Neither Responded To The Notice Under Section 148 Of The Act Nor Filed Any Return Of Income For The Year Under Consideration. The Assessing Officer (Ao)

TDS amount, was treated as unexplained without calling for any explanation from the appellant. Relevant supporting documents were available and could have been furnished if a proper opportunity had been provided. ITA No.505/LKW/2025 Page 5 of 9 7. The assessment order passed under Section 147 read with Section 144

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD.,, LUCKNOW

section 144(2) of the Act,\nAssessing Officer is duty bound to record his/her dissatisfaction on correctness\nof claim of assessee before invoking the provision of section 144. As it is\nevident from language of section 144 as well as of rule 8D, recording of the\ndissatisfaction of Assessing officer as regard to correctness of claim of\nexpenditure made

M/S. APCO INFRATECH PVT. LTD.,,LUCKNOW vs. ACIT-I, LUCKNOW

In the result, appeals vide I

section 14A read with Rule 8D was made\nsolely on the basis of investment by Assessee Company in SPVs without\nverifying objects of investment and understanding of relevant provision of law.\nIt is also submitted that section 14A carries heading 'Expenditure\nincurred in relation to income not includible in total income'\n\nAs per Section 14A:- 'For the purpose

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

section 145(3) of the Act and estimated income \naccording to provision of sec. 144 of the Act. It is relevant to mention that \nthese are the general observation made by Auditor in TAR without adverse \nfinding on particular transactions and figures, which are year wise \nreproduced for ready reference.\nObservation of Auditor in TAR\nAY Para/ Page\nof\nAssessment

DHARM RAJ KUSHWAHA,UNNAO vs. INCOME TAX OFFICER -2(4), UNNAO

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2018-19 Dharm Raj Kushwaha V. The Income Tax Officer 2(4) 172, Saipur Sarauda Unnao Safpur Unnao (U.P) Tan/Pan:Bmepk6477L (Applicant) (Respondent) Applicant By: None Respondent By: Shri R.R.N. Shukla, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 27.05.2025, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2018-19. 2.0 The Brief Facts Of The Case Are That The Assessee Was A Business Correspondent Of State Bank Of India & Ran A Customer Service Point (Csp). The Assessee Had Not Filed His Return Of Income For The Year Under Consideration. The Income Tax Department Was In Possession Of Information That The Assessee Had Made Cash Withdrawals Of Rs.1,36,10,616/- From The Current Account Maintained With The State Bank Of India, Received An Amount Of Rs.11,550/- As ‘Commission/Brokerage’ & ‘Insurance Commission’ During The Year Under Consideration. The Case Of The Assessee Was Reopened Under

section 144 of the Act, the assessee had filed a written submission on 06.03.2023, which reads as under: “The assessee engaged in the business of common service centre (csc) of state Bank of India where he has get a commission amount to Rs.100 on transfer of 10000.00 rupees. Therefore he has get a commission amount approx. Rs.150000 which is lower

USHA YADAV,LUCKNOW vs. INCOME TAX OFFICER RANGE 6(2), LUCKNOW

In the result, both appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

section 144 of the Act dated 27-03- 2022; ii. Penalty order u/s 271(1)(c) of the Act dated 21-09-2022; ITA. Nos. 249 & 251/LKW/2024 Page 7 of 13 iii. Penalty order u/s 271(1)(b) of the Act dated 02-09-2022; and iv. Penalty order u/s 271F of the Act dated

USHA YADAV,LUCKNOW vs. INCOME TAX OFFICER RANGE 6(2), LUCKNOW

In the result, both appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

section 144 of the Act dated 27-03- 2022; ii. Penalty order u/s 271(1)(c) of the Act dated 21-09-2022; ITA. Nos. 249 & 251/LKW/2024 Page 7 of 13 iii. Penalty order u/s 271(1)(b) of the Act dated 02-09-2022; and iv. Penalty order u/s 271F of the Act dated

AMITA SINGH,LUCKNOW vs. ITO RANGE-6(1), LUCKNOW

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

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

144 read with section 144AB of the I. T. Act (DIN ITBA/AST/S/147/2022-23/1050310349(1) whereby the assessee’s total I.T.A. No.441/Lkw/2024 Assessment Year:2015-16 2 income was determined at Rs.1,30,00,000/-. In the aforesaid assessment order an addition of Rs.1,30,00,000/- was made towards Long Term Capital Gains. The assessment order was passed ex-parte

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DY. CIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

SHRI RAMESH SINGH RANA,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX-4, LUCKNOW

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.576/Lkw/2019 "नधा"रण वष"/ Assessment Year: 2012-13 Shri Ramesh Singh Rana V. Dcit Range-4 3-B, Talkatora Road, Rajaji 5-Ashok Marg, Aaykar Puram, Lucknow-226017. Bhawan, Lucknow- 226001. Pan:Aggpr0749B अपीलाथ"/(Appellant) ""यथ"/(Respondent) अपीलाथ" "क और से/Appellant By: None ""यथ" "क और से /Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) सुनवाई "क तार"ख / Date Of Hearing: 08 04 2025 घोषणा "क तार"ख/ Date Of 17 04 2025 Pronouncement: आदेश / O R D E R Per Anadee Nath Misshra, A.M.: This Appeal Filed By The Assessee, Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-2, Lucknow Dated 11.06.2019, Pertaining To The Assessment Year 2012-13. The Assessee Has Raised The Following Grounds Of Appeal: -

TDS of Rs.1,85,961/as per AS-26 statement vis-a- vis vs. ITR. iii. Books of accounts and bills and vouchers were not produced. Thus receipts and expenses are unverifiable. 9.3 The contentions of the appellant in respect of this ground of appeal are discussed in brief as under: a. The facts outlined in Paras

INCOME TAX OFFICER, LUCKNOW vs. RAJEEV KUMAR KAPOOR, LUCKNOW

In the result, the appeal of the Revenue is dismissed

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

TDS, we note that the Hon’ble Supreme Court in the case of Lachmandas Mathura vs. CIT 254 ITR 799, after referring to judgments of the Hon’ble Allahabad High Court in the case of Triveni Engineering Works Limited vs. CIT (1983) 144 ITR 732 (All) (FB) and the decision of the Hon’ble Supreme Court in the case

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

TDS and grant the benefit to the assessee as per law.\nOn the issue of charging of interest under section 234A, 234B and 234C, holding that\nthe charging of interest was mandatory, he rejected the plea of the assessee but\ndirected the ld. AO to allow the consequential relief that would arise as a result of\nthe decisions made