ASSISTANT COMMISIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. MOHIT ANAND, BAREILLY

Appeals of the Department stand dismissed

Bench: Shri Sudhanshu Srivastava & Shri Nikhil Choudharyit(Ss) A Nos.336 & 337/Lkw/2025 Assessment Years: 2014-15 & 2015-16 Acit, Central Circle, Bareilly Vs. Ankur Anand Kamla Nehru Marg, Civil Lines, 148 Civil Lines, Bareilly, Bareilly, Bareilly-243001. Bareilly-243001. Tan/Pan:Agppa4219C (Appellant) (Respondent) It(Ss)A No.334/Lkw/2025 Assessment Year:2015-16 Acit, Central Circle, Bareilly Vs. Mohit Anand Kamla Nehru Marg, Civil Lines, 148 Civil Lines, Bareilly, Bareilly, Bareilly-243001. Bareilly-243001. Tan/Pan:Abupa3002H (Appellant) (Respondent)

bogus LTCG. The AO required the assessee to establish the genuineness of the LTCG. The response of the assessee was that the payments made for the purchase of the scrip were through proper and authenticated banking channels and that the said shares had been sold on recognized stock exchange and that further the Long-Term Capital Gains earned were completely

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. ANKUR ANAND, BAREILLY

Appeals of the Department stand dismissed

Bench: Shri Sudhanshu Srivastava & Shri Nikhil Choudharyit(Ss) A Nos.336 & 337/Lkw/2025 Assessment Years: 2014-15 & 2015-16 Acit, Central Circle, Bareilly Vs. Ankur Anand Kamla Nehru Marg, Civil Lines, 148 Civil Lines, Bareilly, Bareilly, Bareilly-243001. Bareilly-243001. Tan/Pan:Agppa4219C (Appellant) (Respondent) It(Ss)A No.334/Lkw/2025 Assessment Year:2015-16 Acit, Central Circle, Bareilly Vs. Mohit Anand Kamla Nehru Marg, Civil Lines, 148 Civil Lines, Bareilly, Bareilly, Bareilly-243001. Bareilly-243001. Tan/Pan:Abupa3002H (Appellant) (Respondent)

bogus LTCG. The AO required the assessee to establish the genuineness of the LTCG. The response of the assessee was that the payments made for the purchase of the scrip were through proper and authenticated banking channels and that the said shares had been sold on recognized stock exchange and that further the Long-Term Capital Gains earned were completely

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. ANKUR ANAND, BAREILLY

Appeals of the Department stand dismissed

Bench: Shri Sudhanshu Srivastava & Shri Nikhil Choudharyit(Ss) A Nos.336 & 337/Lkw/2025 Assessment Years: 2014-15 & 2015-16 Acit, Central Circle, Bareilly Vs. Ankur Anand Kamla Nehru Marg, Civil Lines, 148 Civil Lines, Bareilly, Bareilly, Bareilly-243001. Bareilly-243001. Tan/Pan:Agppa4219C (Appellant) (Respondent) It(Ss)A No.334/Lkw/2025 Assessment Year:2015-16 Acit, Central Circle, Bareilly Vs. Mohit Anand Kamla Nehru Marg, Civil Lines, 148 Civil Lines, Bareilly, Bareilly, Bareilly-243001. Bareilly-243001. Tan/Pan:Abupa3002H (Appellant) (Respondent)

bogus LTCG. The AO required the assessee to establish the genuineness of the LTCG. The response of the assessee was that the payments made for the purchase of the scrip were through proper and authenticated banking channels and that the said shares had been sold on recognized stock exchange and that further the Long-Term Capital Gains earned were completely

SHIMLA PROPERTIES,LUCKNOW vs. PR. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeal filed by the assessee is allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2012-13 Shimla Properties V. The Pcit 30C, Datiya House Lucknow Khursheed Bagh Lucknow Tan/Pan:Ablfs9732M (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Neeraj Kumar, Cit (Dr) Date Of Hearing: 16 08 2022 Date Of Pronouncement: 01 09 2022 O R D E R

reopened the order of assessment only in relation to lease equalization find which being not the subject of the reassessment proceedings, the period of limitation provided for under sub- section (2) of section 263 of the Act would begin to run from the date of the order of assessment and not from the order of reassessment. The revisional jurisdiction having

ZAIN ALAM,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- II, KANPUR

In the result, all the appeals of the assessees are partly allowed

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

reopening assessment on the basis of borrowed information without independent application of mind. 3. That the ld. Assessing Officer has erred in passing reassessment order without lawful jurisdiction u/s 148 of the IT Act, 1961. 4. That the ld. Assessing Officer has passed order u/s 147 without providing reason to believe making the order and its proceeding void ab initio

NAUSHEEN FARAH,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, KANPUR

In the result, all the appeals of the assessees are partly allowed

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

reopening assessment on the basis of borrowed information without independent application of mind. 3. That the ld. Assessing Officer has erred in passing reassessment order without lawful jurisdiction u/s 148 of the IT Act, 1961. 4. That the ld. Assessing Officer has passed order u/s 147 without providing reason to believe making the order and its proceeding void ab initio

NISHAT ARA,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, KANPUR

In the result, all the appeals of the assessees are partly allowed

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

reopening assessment on the basis of borrowed information without independent application of mind. 3. That the ld. Assessing Officer has erred in passing reassessment order without lawful jurisdiction u/s 148 of the IT Act, 1961. 4. That the ld. Assessing Officer has passed order u/s 147 without providing reason to believe making the order and its proceeding void ab initio

SHAHEEN RABIA,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -II, KANPUR

In the result, all the appeals of the assessees are partly allowed

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

reopening assessment on the basis of borrowed information without independent application of mind. 3. That the ld. Assessing Officer has erred in passing reassessment order without lawful jurisdiction u/s 148 of the IT Act, 1961. 4. That the ld. Assessing Officer has passed order u/s 147 without providing reason to believe making the order and its proceeding void ab initio

MARGHOOB ALAM,KANPUR vs. DCUT, CC-II, KANPUR, KANPUR

In the result, all the appeals of the assessees are partly allowed

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

reopening assessment on the basis of borrowed information without independent application of mind. 3. That the ld. Assessing Officer has erred in passing reassessment order without lawful jurisdiction u/s 148 of the IT Act, 1961. 4. That the ld. Assessing Officer has passed order u/s 147 without providing reason to believe making the order and its proceeding void ab initio

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

bogus companies and therefore, she argued that Assessing Officer had made the additions on the basis of statement of assessee along with findings of Inspector Tax Inspector. 3.1 Learned CIT, D.R. further submitted that the second issue arising in two appeals out of the four appeals is the action of learned CIT(A) by which he has allowed relief

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

bogus companies and therefore, she argued that Assessing Officer had made the additions on the basis of statement of assessee along with findings of Inspector Tax Inspector. 3.1 Learned CIT, D.R. further submitted that the second issue arising in two appeals out of the four appeals is the action of learned CIT(A) by which he has allowed relief

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

bogus companies and therefore, she argued that Assessing Officer had made the additions on the basis of statement of assessee along with findings of Inspector Tax Inspector. 3.1 Learned CIT, D.R. further submitted that the second issue arising in two appeals out of the four appeals is the action of learned CIT(A) by which he has allowed relief

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

bogus companies and therefore, she argued that Assessing Officer had made the additions on the basis of statement of assessee along with findings of Inspector Tax Inspector. 3.1 Learned CIT, D.R. further submitted that the second issue arising in two appeals out of the four appeals is the action of learned CIT(A) by which he has allowed relief

RAJINDER KUMAR,ALLAHABAD ROAD, FAIZABAD vs. INCOME TAX OFFICER, FAIZABAD

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

Bench: Shri Kul Bharatआयकर अपील सं/ Ita No.293/Lkw/2025 ननिाारण वर्ा/ Assessment Year: 2018-19 Rajinder Kumar V. Income Tax Officer Mahavir Agricultural Industries, Income Tax Department, Allahabad Road, Faizabad- Faizabad, Uttar Pradesh- 224001. 224001. Pan:Aawpk2983L अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Sudhir Sehgal, Advocate प्रत्यर्थी कक और से /Respondent By: Shri Amit Kumar, Sr. Dr सुनवाई कक तारीख / Date Of Hearing: 25 11 2025 घोर्णा कक तारीख/ Date Of 27 11 2025 Pronouncement: O R D E R Per Kul Bharat.: This Appeal, By The Assessee, Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)/National Faceless Appeal Centre (Nfac) Dated 17.02.2025 Pertaining To The Assessment Year 2018-19. The Assessee Has Raised The Following Grounds Of Appeal: - “1. That The Order Of The Ld. Cit(A) Is Against Law & Facts Of The Case On The File. 2. That The Ld. Cit(A) Erred In Sustaining The Addition Of Rs. 10,58,720/- Made By The Ao Under Section 69C Of Income Tax Act In Respect Of Purchases Made By The Assessee From M/S. Mideast Integrated Steel Ltd. 3. That The Ld. Cit(A) Gravely Erred In Not Allowing Proper Opportunity Of Being Heard. 4. That The Ld. Cit(A) Erred In Sustaining The Assessment Wrongly Reopened Under Section 147 Of The Income Tax Act, 1961 By The Ao. Page 2 Of 4 5. That The Appellant Begs To Add Or Amend Any Ground Of Appeal Before The Appeal Is Heard & Disposed Off.” 2. Apropos To The Grounds Of Appeal, The Ld. Counsel For The Assessee, At The Outset, Contended That The Impugned Order Has Been Passed Without Giving Effective Opportunity Of Being Heard To The Assessee. He, Therefore, Prayed That The Matter May Be Restored To The File Of The Ld. Cit(A) For Fresh Adjudication.

reopened under Section 147 of the Income Tax Act, 1961 by the AO. Page 2 of 4 5. That the appellant begs to add or amend any ground of appeal before the appeal Is heard and disposed off.” 2. Apropos to the grounds of appeal, the Ld. Counsel for the assessee, at the outset, contended that the impugned order

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

reopening of proceedings provides a\nsafeguard against any potential prejudice due to the change of incumbent.\nOn the above discussion it can be easily concluded that:\nThe incumbent A.O. provided the assessee the opportunity of being heard\nbefore passing the assessment order.\nThe assessment order has been passed withing time limit.\nThe assessee did not raise the issue of time

SMT. NIRMALA NIGAM,KANPUR vs. INCOME TAX OFFICER-3(5), KANPUR

In the result, the appeal is allowed

Bench: Shri. A. D. Jainassessment Year: 2009-10 Smt. Nirmala Nigam V. Income Tax Officer 3(5) 104/102, P. Road Kanpur Kanpur Tan/Pan:Afcpn4993C (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri C. K. Singh, D.R. Date Of Hearing: 20 02 2019 Date Of Pronouncement: 22 02 2019

bogus, fudged and un-verifiable. 10. BECAUSE during the course of proceedings before the lower authorities, the "appellant" had furnished/produced the relevant bills in support of cost of improvement and the same being authentic and genuine, the authorities below were not correct in making/sustaining disallowance to the extent of Rs. 7,83,760/-. 11. BECAUSE the disallowance of Rs.7

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

reopening of proceedings provides a\nsafeguard against any potential prejudice due to the change of incumbent.\nOn the above discussion it can be easily concluded that:\nThe incumbent A.O. provided the assessee the opportunity of being heard\nbefore passing the assessment order.\nThe assessment order has been passed withing time limit.\nThe assessee did not raise the issue of time

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

In the result, appeals vide I

bogus purchases as genuine ones after admitting additional evidences in violation of Rule 46A.”\n\nC.O.No.01/Lkw/2025\n\n1.\nBecause the learned CIT(A) has erred on facts & law not deleting the issue relating to issuance of notice u/s 148 by Assessing Officer not accordance with law and facts.\n\n2.\nBecause the learned CIT(A) has erred in sustaining