ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.181 & 182/Lkw/2024 A.Ys.2017-18 & 2018-19 Rohilkhand Educational Vs. Dcit, Charitable Trust, Bareilly Central Circle, Bareilly Pan: Aaatr6902J (Appellant) (Respondent) Assesseeby: Sh. Rakesh Garg, Adv Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 14.08.2025 Date Of Pronouncement: 22.09.2025 O R D E R Per Bench: [ These Two Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Lucknow Dated 19.03.2024 & 22.03.2024, Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Ys. 2017-18 & 2018-19, Dismissing The Appeals Of The Assessee Against Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “(1).That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Not Considering The Fact That In The Alleged Assessment Order, The Columns Of Name Of Assessee, Pan, Asst Year, Date Of Assessment & Section Under Which Passed, Are Blank. (2)That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Treating The Demand As Valid Which Was Not Computed On The Basis Of Orderthat May Not Be Termed To Be An Order Under Section 143(3). (3) That A Demand Of Tax As Computed In The Computation Sheet Is Without Jurisdiction Void-Ab-Inito & Is Liable To Be Annulled. (4) That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Confirming The Addition Of Rs. 736591857/-Comprising  Corpus Donation Aggregating To Rs 7,68,95,000/-, A.Ys. 2017-18 & 2018-19

bogus expenditure as the income of the trust was not chargeable to tax on account of the availability of exemption under section 11. Furthermore, in assessment years 2013-14, 2014-15, 2015-16 and 2016-17, no such disallowance had been made. It was further submitted that in the case of the assessee, a search and seizure proceeding had been

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

bogus expenditure as the income of the trust was not\nchargeable to tax on account of the availability of exemption under section 11.\nFurthermore, in assessment years 2013-14, 2014-15, 2015-16 and 2016-17, no\nsuch disallowance had been made. It was further submitted that in the case of the\nassessee, a search and seizure proceeding had been

DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. M/S. U.P. STATE CONSTRUCTION & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, LUCKNOW

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

3. The Ld.CIT(A), Lucknow has erred in law and on facts in deleting the addition of Rs.11,93,00,020/-on account of interest on LIC loan without appreciating the fact that deduction of interest on LIC loan from sale is against the tariff order decided by UPERC. 4. The CIT(A), Lucknow has erred

SACHIN VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - II, KANPUR

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

40,000/- on account of profit on sale of poultry feed (MBM). 3. That the assessment completed by learned Assessing Officer is arbitrary, prejudicial and unlawful as no addition can be made merely on doubt or presumption without any bringing any positive evidences. 4. That the learned assessing officer has erred in not providing proper and adequate opportunity

KAMAL KANT VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, KANPUR

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

40,000/- on account of profit on sale of poultry feed (MBM). 3. That the assessment completed by learned Assessing Officer is arbitrary, prejudicial and unlawful as no addition can be made merely on doubt or presumption without any bringing any positive evidences. 4. That the learned assessing officer has erred in not providing proper and adequate opportunity

M/S STANDARD FROZEN FOODS EXPORTS PVT LTD,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-II, KANPUR

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

40,000/- on account of profit on sale of poultry feed (MBM). 3. That the assessment completed by learned Assessing Officer is arbitrary, prejudicial and unlawful as no addition can be made merely on doubt or presumption without any bringing any positive evidences. 4. That the learned assessing officer has erred in not providing proper and adequate opportunity

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)

section 44AB of the Income Tax Act. During the entire financial year, the assessee had not done a single sale / purchase in cash. All the sale purchases were either through banking channels or through sale / purchase adjustment. Furthermore, it was submitted that 7 of the 8 parties from whom purchases had made had confirmed the said purchases. Only

DEPUTY COMMISSIONER OF INCOME TAX-6, KANPUR vs. M/S.DEE CONTROL AND ELECTRIC PRIVATE LIMITED, KANPUR

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

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

40,359/- on this account. After adding back the allegedly bogus purchases, the assessee was assessed at Rs. 5,80,83,199/-. 3. Aggrieved with the said additions, the assessee went before the ld. CIT(A). Before the ld. CIT(A), it was submitted that the purchases of all items had been made from M/s DSC Ltd. through sale deeds

SH. SUKHVINDER SINGH,KANPUR vs. PR CIT, CENTRAL, KANPUR

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

40 Tax mann.com. 326 (Guj) (c) DCIT vs Sunita Khema in ITA nos 718/Kol/2011 (d) Tekchand Rambhiya HUF ITA nos 930/Mim/2012 (e) CIT vs Jamnadevi(328 ITR 656) (f) CIT vs Smt Sumitra Devi ITA 54/2012 (g) CIT vs Udit Narain Agarwal HC (Allahabad) in ITA 560 of 2009 (h) ACIT vs Shri Ravindra Kumar Toshiwal in ITA nos 5302/Mum/2008

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RANGE-1, LUCKNOW., LUCKNOW. vs. M/S. MG AUTOSALES PRIVATE LIMITED, LUCKNOW.

The appeal is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshradcit, Circle-1 M/S. Mg Autosales Pvt Ltd V. Pratyaksh Kar Bhawan, 57, 3/44 Ambalika, Gokhale Ramtirath Marg, Lucknow- Vihar Marg, Lucknow- 226001. 226001. Pan:Aamcs0717R (Appellant) (Respondent) Appellant By: Shri Ashok Seth, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 11 12 2024 O R D E R

Bogus sales are not possible in sale of Honda Car as TCS @1% is deducted with sale consideration in excess of Rs. 10 Lakh per car. The assesse has also but up that the purchasers do insurance through App like Policy Bazar and it is not mandatory for purchasers to share the insurance details of vehicle with the seller

GURU KRIPA ASSOCIATES,BAREILLY vs. PR. CIT, , BAREILLY

In the result, the appeal of the assessee stands dismissed

40 pages was filed from the assessee's side.\nSubsequently, vide letter dated 04/08/2025, the aforesaid paper book was\nwithdrawn and a fresh paper book containing the following particulars was\nfiled:\n\nINDEX\nSl.\nNo.\nParticulars\n1\nI. REVISION PROCEEDINGS BEFORE CIT(A) u/s 263 OF THE A\nCopy of notice dated 09.02.2022 issued in respect of revision\nproceedings

ACIT, RANGE-1, LUCKNOW vs. MAA RAKTDANTIKA CONTRACTORS AND SUPPLIERS PVT. LTD., LUCKNOW

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

purchase is in bulk whereas the sales are in retail. That the addition of Rs.83040000/- has be made under section 68 of the income tax Act 1961 treating the same to be a case of bogus sales and thereafter invoking the provisions of section 115BBE. As submitted earlier the above amount of Rs.83040000/- already forms part of the total sales

M/S. MAA RAKLTDANTIKA CONTRACTORS AND SUPPLIERS PVT. LTD.,,LUCKNOW vs. THE DCIT/ACIT, RANGE-4, LUCKNOW

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

purchase is in bulk whereas the sales are in retail. That the addition of Rs.83040000/- has be made under section 68 of the income tax Act 1961 treating the same to be a case of bogus sales and thereafter invoking the provisions of section 115BBE. As submitted earlier the above amount of Rs.83040000/- already forms part of the total sales

ITO, WARD-2(3)(1), KANPUR, KANPUR vs. KHANNA SALES (INDIA) PVT. LTD., KANPUR

In the result, the appeal of the Revenue is dismissed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Ito, Vs. Khanna Sales (India) Pvt. Ltd., Ward-2(3)(1), Kanpur 54/34, Nayaganj, Kanpur Pan: Aabck4442N (Appellant) (Respondent) Assessee By: Sh. Swarn Singh, C.A. Revenue By: Sh. Amit Kumar, Addl. Cit Dr Date Of Hearing: 20.11.2025 Date Of Pronouncement: 16.02.2026 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Revenue Against The Orders Of The Ld. Cit(A), Nfac Wherein The Ld. Cit(A) Has Allowed The Appeal Of The Assessee Against The Orders Of The Ld. Ao Passed Under Section 143(3) For The A.Y. 2017- 18 On 29.12.2019. The Grounds Of The Appeal Are As Under: - “1- Ld. Cit (A) Has Erred In Law & Facts By Not Appreciating The Pattern Of Cash Sales Discussed By The Assessing Officer In Detail In His Order Which Shows A Substantial Jump Of 38% Of Total Sales In The Month Of October, 2016 I.E. The Period Immediately Prior To Demonetization In November, 2016. Cash Sales Before & After This Period Is Negligible. 2. That The Appellant Craves Leave To Add Or Amend Any One Or More Of The Grounds Of Appeal As Stated Above As & When Need For Doing So May Arise. 3. Ld. Cit(A) Has Erred In Law & Facts In Deleting The Addition Of 3 Rs. 2,64.19.000/- On Account Of Cash Deposits U/S 68 Of The Income Tax Act 1961. 4. Ld. Cit(A) Has Erred In Law & Facts By Not Appreciating That U/S 68 The Ao Is Not Required To Reject The Books Of Accounts. The Only Requirement Is That, If The Explanation Offered By The Assessee Is Not, In The Opinion Of The Assessing Officer Satisfactory, The Sum (Cash Sales) So Credited Can Be Charged To Income-Tax As The Income Of The Assessee Of That Previous Year.”

3) had not been specifically invoked in the assessment order. Therefore, only the profit on turnover could be assessed as the amounts spent on genuine purchases had to be allowed. He looked at the additions made by the AO under section 68 of Act and was of the view that the conditions to invoke the provisions of section

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

section 37 of the IT Act, 1961. 3. That the Ld. AO well as Ld. CIT(A) has erred in confirming addition of Rs.25,52,798/- on account of extra profit on the alleged shortage of stock. (This ground of appeal was not pressed by the assessee). 4. That the order passed by Ld. AO is bad on facts

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

section 37 of the IT Act, 1961. 3. That the Ld. AO well as Ld. CIT(A) has erred in confirming addition of Rs.25,52,798/- on account of extra profit on the alleged shortage of stock. (This ground of appeal was not pressed by the assessee). 4. That the order passed by Ld. AO is bad on facts

DEPUTY COMMISSIONER OF INCOME TAX, RANGE-4, LUCKNOW vs. SMT. MOHINI AGARWAL, L/H LATE MUKESH AGARWAL, LUCKNOW

In the result, the appeal filed by the Revenue is dismissed and Cross

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

40,526/- the creditors have increased just by Rs.1,38,31,516/-. These are verifiable and genuine. Therefore, not mentioning the precise provisions of law makes the impugned additions bad in law. 2. This was well established that Section 68 cannot be applied for taxing unconfirmed sundry creditors - CIT vs. Vardhman Overseas

MAHESH MITTAL,LUCKNOW vs. ACIT, RANGE-5, LUCKNOW, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshramahesh Mittal V. Acit, Range-5 1/16, Vinay Khand Gomti Income Tax Office Ashok Nagar, Lucknow-226010. Marg, Lucknow-226001. Pan:Acqpm4459B (Appellant) (Respondent) Appellant By: Shri Akshay Agarwal, Adv Respondent By: Shri Amit Singh Chauhan, Cit(Dr) O R D E R

Section 68 of the Act. 11)That, the Appellant craves leave to alter, amend, add or delete one or all the Grounds of appeals mentioned above.” Page 3 of 31 (B). In this case, assessment order dated 27.03.2023 was passed by the Assessing Officer u/s 143(3) of the Income Tax Act, 1961 (“Act”, for short) whereby the assessee