ASSISTANT COMMISSIONER OF INCOME TAX-5, KANPUR vs. M.K.U PVT. LTD., KANPUR

In the result, appeal in ITA No

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

TDS, the case was reopened under section 147 r.w.s. 148 of the Act. However, the assessee did not file a return

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

TDS on payment of Rs. 3074000 @ 30% i.e. 922200/- in violation of the provision of section 40a(ia) In relevant year Ld. AO made addition of Rs. 9,22,200/- on account of payment of such expenses on which tax was not deducted aggregating Rs. 30,74,000/- as reported by Auditor in TAR and on other side estimated

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

TDS on payment of Rs. 3074000 @ 30% i.e. 922200/- in violation of the provision of section 40a(ia) In relevant year Ld. AO made addition of Rs. 9,22,200/- on account of payment of such expenses on which tax was not deducted aggregating Rs. 30,74,000/- as reported by Auditor in TAR and on other side estimated

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

TDS on payment of Rs. 3074000 @ 30% i.e. 922200/- in violation of the provision of section 40a(ia) In relevant year Ld. AO made addition of Rs. 9,22,200/- on account of payment of such expenses on which tax was not deducted aggregating Rs. 30,74,000/- as reported by Auditor in TAR and on other side estimated

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

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

TDS on payment of Rs.3074000\n@ 30% i.e. 922200/- in violation of the provision of section\n40a(ia)\nIn relevant year Ld. AO made addition of Rs.9,22,200/- on account of\npayment of such expenses on which tax was not deducted aggregating Rs.\n30,74,000/- as reported by Auditor in TAR and on other side estimated the\nprofit

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

TDS @ 30% of expenses of Rs. \n3074000/- where profit is estimated. \n3. Because the Ld. CIT(A) Lucknow-III has erred on facts & law while \nsustaining the addition of Rs.9,65,000/- being disallowances of expenses \non provision of section 40A(3) of the Act, where profit is estimated. \n4. Because the Ld. CIT(A) Lucknow-III has erred

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

147 r.w.s. 144 on 30.12.2019. The grounds of appeal are as under:- “1. On the facts and in the circumstances of the case and 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

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

TDS provision under section 40A(3) of the Act, where profit is\nestimated.\n\n9. Whether on facts and circumstances of the case and in law, the CIT(A) erred in\ndeleting the addition of Rs.12,01,000/- computed addition of Rs.61,31,000/- \nagainst actual consideration of Rs.31,45,000/-.\n\n10. Whether on facts and circumstances

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

147 read with 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

147 read with 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

BHAWANI DEVELOPERS,LUCKNOW vs. INCOME TAX OFFICER-4(1), LUCKNOW-NEW, LUCKNOW-NEW

Appeal is disposed of in accordance with the aforesaid\ndirections

TDS. In absence of any such details\nand considering the nature of payments shown by the assessee in the submission filed by it,\nthe provisions of section 194J are applicable in respect of these payments. Hence an amount\nof Rs.39,000/- are disallowed by invoking provisions of section 40(a)(ia) of the act and\nadded to the total income

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

147 read with section 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

THE DISTRICT MINING OFFICER,BAREILLY vs. INCOME TAX OFFICER (TDS), BAREILLY

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

TDS) 365 ITR 548,\nwherein the Calcutta High Court had observed that the time period applicable in respect of\nSection 149 of the Act, for taking action u/s 147 of the Act, for the giving notice u/s 148A\nof the Act, would have no application qua Section

HARSAHAIMAL SHIAMLAL JEWELLERS PVIVATE LIMITED,BAREILLY vs. PCIT(CENTRAL), BAREILLY

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Harsahaimal Shiamlal Jewellers Shri Vimalendu Verma, Private Limited, 148, Civil Lines, Vs. Pcit (Central), Lucknow, U.P. Bareilly, U.P.-243001 Pan:Aacch3785L (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Adv Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 06.08.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Filed Against The Order Under Section 263 Of The Act, Passed By The Ld. Pcit, Central ,Lucknow On 17.02.2022, Setting Aside The Orders Of The Ld. Assessing Officer, Passed Under Section 143(3) Of The Income Tax Act On 29.07.2019. The Grounds Of Appeal Preferred, Are As Under:-

TDS returns, details regarding donations, details regarding unsecured loans, details of statutory payments and additions to fixed assets, confirmations for purchases made by the assessee company and ledgers and documentary evidences of all expenses, which had been called for by the ld. AO vide his notice dated 27.07.2019. It was, therefore, submitted that everything that had been called

AMAR DIWAKAR,KANPUR NAGAR vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, KANPUR

The appeal of the assessee stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2012-13 Amar Diwakar V. Dcit J0512, Avas Vikas Circle 4 Keshavpuram, Kalyanpur Kanpur Kanpur Nagar (U.P) Tan/Pan:Aiypd7324G (Applicant) (Respondent) Applicant By: Shri Pradeep Seth, 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 20.12.2024, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2012-13. 2.0 The Brief Facts Of The Case Are That As Per Information Gathered By The Department From Network Management System (Nms) Portal, The Assessee Had Earned Salary Income Of Rs.17,50,162/- From Fiit Jee Ltd & Had Made Cash Deposit Of Rs.11,50,000/- In His Saving Bank Account During The Year Under Consideration. The Assessee Had Not Filed His Return Of Income For The Year Under Consideration. The Assessing Officer (Ao) Initiated Proceedings Under Section 147 Of The Income Tax Act, 1961 After Issuing Notice Under Section 148 Of The Act To The Assessee. In Response To The Notice Under Section 148 Of The Act

147 of the Income Tax Act, 1961 after issuing notice under section 148 of the Act to the assessee. In response to the notice under section 148 of the Act, ITA No.117/LKW/2025 Page 2 of 7 the assessee neither filed return of income nor filed any written submission. Thereafter, the AO issued statutory notices to the assessee, requiring the assessee

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

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), thereafter, issued statutory notices to the assessee, requiring

LUCKNOW DEVELOPMENT AUTHORITY ,LUCKNOW vs. ACIT (E), LUCKNOW

In the result, all the appeals are partly allowed

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

147 of the Income-tax Act. 4. That the Ld. Commissioner of Income-tax (Appeals) erred in law and on facts in denying exemption under section 11read with section 12, 12A and 13 on the grounds that the activities carried on by the appellant were profit making activities not falling under charitable purposes as envisage under section