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)

bogus. Accordingly, he deleted the additions made by the assessee. 4. The Department is aggrieved by the orders of the ld. CIT(A) and has accordingly come before us. Sh. Koushlendra Tiwari, CIT DR (hereinafter referred to as the DR) appearing on behalf of the Revenue pointed out that there were several indicators which showed that the purchases of machinery

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

7) of the said section as the claim\nwas not made while filing the return of income.\n\n1.1\nThe Ld. CIT (A) has erred in law and on facts by exceeding the\npowers conferred under section 251 of the IT Act, 1961 by\ndirecting the Assessing Officer to verify the claim made by the\nassessee u/s 80IA which amounts

M/S. APCO INFRATECH PVT. LTD.,LUCKNOW vs. ACIT-1, LUCKNOW

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

7) of the said section as the claim was not made while filing the return of income. 1.1 The Ld. CIT (A) has erred in law and on facts by exceeding the powers conferred under section 251 of the IT Act, 1961 by directing the Assessing Officer to verify the claim made by the assessee u/s 80IA which amounts

M/S APCO INFRATECH PVT. LTD.,LUCKNOW vs. D/ACIT-1,CENTRAL-1, LUCKNOW

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

7) of the said section as the claim was not made while filing the return of income. 1.1 The Ld. CIT (A) has erred in law and on facts by exceeding the powers conferred under section 251 of the IT Act, 1961 by directing the Assessing Officer to verify the claim made by the assessee u/s 80IA which amounts

ASSTT. COMMISSIONER OF INCOME TAX, CC-1, LUCKNOW, AAYAKAR BHAWAN, ASHOK MARG, LUCKNOW vs. APCO INFRATECH PVT. LTD., VIBHUTI KHAND GOMTI NAGAR LKO

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

7) of the said section as the claim was not made while filing the return of income. 1.1 The Ld. CIT (A) has erred in law and on facts by exceeding the powers conferred under section 251 of the IT Act, 1961 by directing the Assessing Officer to verify the claim made by the assessee u/s 80IA which amounts

ROSHANI TRIPATHI,LUCKNOW vs. DCIT RANGE 1, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

purchase as bogus if sales are genuine. Revised Additional Grounds of appeal We have to humbly submit that we have filed the above said appeal before the Hon'ble bench, which has now been fixed for hearing on dated 06th March 2024. It is submitted that the ground of appeals as taken are narrative in nature and we wish

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

7) of the said section as the claim\nwas not made while filing the return of income.\nThe Ld. CIT (A) has erred in law and on facts by exceeding the\npowers conferred under section 251 of the IT Act, 1961 by\ndirecting the Assessing Officer to verify the claim made by the\nassessee u/s 80IA which amounts to setting

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

In the result, appeals vide I

7) of the said section as the claim was not made while filing the return of income.\n\n1.1\nThe Ld. CIT (A) has erred in law and on facts by exceeding the powers conferred under section 251 of the IT Act, 1961 by directing the Assessing Officer to verify the claim made by the assessee u/s 80IA which amounts

ACIT, RANGE-1, LUCKNOW vs. MOTOR FAB SALES PVT. LTD., LUCKNOW

In the result, Departmental appeal bearing

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2017-18 M/S Motor Fab Sales Pvt. Ltd. V. The Dcit/Acit-4 11, Mahatma Gandhi Marg Lucknow Hazratganj, Lucknow Tan/Pan:Aaccm5754E (Appellant) (Respondent) Assessment Year: 2017-18 Theacit-1 V. M/S Motor Fab Sales Pvt. Ltd. Lucknow 11, Mahatma Gandhi Marg Hazratganj, Lucknow Tan/Pan:Aaccm5754E (Appellant) (Respondent) Assessee By: Shri Rakesh Garg, Advocate Revenue By: Shri H.S. Usmani, Cit(Dr)

bogus cash receipts 2.1 The AO, accordingly, completed the assessment under section 143(3) of the Income Tax Act, 1961 (hereinafter called “the Act’) by making addition of Rs.17,50,26,650/- under section 68 of the Act . 2.2 The AO invoked the provisions of section 115BBE of the Act and also initiated penalty proceedings und 271AAC

M/S. MOTOR FAB SALES PVT. LTD.,,LUCKNOW vs. THE DCIT/ACIT-4, LUCKNOW

In the result, Departmental appeal bearing

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2017-18 M/S Motor Fab Sales Pvt. Ltd. V. The Dcit/Acit-4 11, Mahatma Gandhi Marg Lucknow Hazratganj, Lucknow Tan/Pan:Aaccm5754E (Appellant) (Respondent) Assessment Year: 2017-18 Theacit-1 V. M/S Motor Fab Sales Pvt. Ltd. Lucknow 11, Mahatma Gandhi Marg Hazratganj, Lucknow Tan/Pan:Aaccm5754E (Appellant) (Respondent) Assessee By: Shri Rakesh Garg, Advocate Revenue By: Shri H.S. Usmani, Cit(Dr)

bogus cash receipts 2.1 The AO, accordingly, completed the assessment under section 143(3) of the Income Tax Act, 1961 (hereinafter called “the Act’) by making addition of Rs.17,50,26,650/- under section 68 of the Act . 2.2 The AO invoked the provisions of section 115BBE of the Act and also initiated penalty proceedings und 271AAC

BADRI PRASAD VISHWA NATH JEWELS,LUCKNOW vs. ACIT-2, LUCKNOW

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

7 time of purchase of new jewellery. The new jewellery was sold by the assessee to the customers against the old jewellery brought by the customers and only the net amount i.e. value of new jewellery sold to the customers – value of old jewellery brought by the customers was charged from the customers. Considering the nature of transaction, and having

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.”

7,16,000/- from M/s Shivam Masala and thereafter no purchases were evident in the month of October. Thereafter, between 1.11.2016 and 5.11.2016, total purchases of Rs. 1,55,11,009/- had been made and thus examination of this purchase register revealed that the entire purchases were claimed only to have been made from related concerns, upto the period

ACIT(E), LUCKNOW vs. M/S. BHAGWANT INSTITUTE OF TECHNOLOGY, BIJNOR

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

7 of 23\nwere never incurred for the purpose for which they were charged from the\nstudents. AO has not examined in details the Fee Fixation Order before\nreaching his misconceived Conclusion. In my opinion what is to be looked\ninto is the character of application of funds and the character of the\nactivities carried out by an assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

bogus donations and the ultimate beneficiaries of the alleged donations are trustees. There is no evidence or material brought on record by the AO that during the year under consideration, the conditions prescribed under section 13 were violated by the assessee trust. In fact there is no case of violation of section 13 even

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

bogus donations and the ultimate beneficiaries of the alleged donations are trustees. There is no evidence or material brought on record by the AO that during the year under consideration, the conditions prescribed under section 13 were violated by the assessee trust. In fact there is no case of violation of section 13 even

SHRI CHETAN SHARMA,KANPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR

In the result, both appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

7 of 20 to 201415 ACIT u/s.153D of the Act cannot subject to revision u/s.263 of the Act. The learned DR could not file any evidence to show that such permission was revised by ACIT in present case, therefore, CIT cannot revise the order passed by AO u/s.153 of the Act. As per section 153A of the Act.” Indore Bench

SHRI MANOJ GUPTA,LUCKNOW vs. ACIT, RANGE-3, LUCKNOW

In the result, both appeals of the department and the assessee are partly allowed

Bench: Shri Kul Bharat & Shri Nikhil Choudharyassessment Year: 2015-16 Manoj Gupta Acit, Range-3 V. B-1/76, Sector K, Aliganj, 27/2, P.K. Complex, Raja Lucknow-226024. Ram Mohan Rai Marg, Lucknow-226001. Pan:Aeopgg7740K (Appellant) (Respondent) Assessment Year: 2015-16 Dcit, Range-3 V. Manoj Gupta 27/2, Raja Ram Mohan Rai B-1/76, Sector K, Aliganj, Marg, P. K. Complex, Lucknow- Lucknow-226024. 226001. Pan: Aeopgg7740K (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 18.02.2025 Date Of Pronouncement: 19.03.2025 O R D E R Per Nikhil Choudhary, A.M.: Both These Appeals Arise Out Of The Order Of The Ld. Commissioner Of Income Tax Appeals-1, Lucknow [Hereinafter Referred As To “Ld. Cit(A)”] Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred As To “The Act”] Dated 18.09.2020 For The Assessment Year 2015-16. While Ita. No.355/Lkw/2020 Has Been Filed By The Assessee, Ita. No.444/Lkw/2020 Has Been Filed By The Department. As The Issues Involved In Both These Appeals Are Similar & Arise Out Of The Same Orders, The Appeals Are Taken Up For Disposal Together. The Grounds Of Appeal In Ita. No.355/Lkw/2020 Are As Under: -

7 of 10 books before the Assessing Officer, which has been noted by the Ld. CIT(A) also and that the assessee was not able to provide verification of the sundry creditors that were reflected in his balance-sheet. Therefore, the Assessing Officer was justified in concluding that neither the identity nor the creditworthiness of these sundry creditors had been

D.C.I.T., RANGE-3, LUCKNOW vs. SHRI MANOJ GUPTA, LUCKNOW

In the result, both appeals of the department and the assessee are partly allowed

Bench: Shri Kul Bharat & Shri Nikhil Choudharyassessment Year: 2015-16 Manoj Gupta Acit, Range-3 V. B-1/76, Sector K, Aliganj, 27/2, P.K. Complex, Raja Lucknow-226024. Ram Mohan Rai Marg, Lucknow-226001. Pan:Aeopgg7740K (Appellant) (Respondent) Assessment Year: 2015-16 Dcit, Range-3 V. Manoj Gupta 27/2, Raja Ram Mohan Rai B-1/76, Sector K, Aliganj, Marg, P. K. Complex, Lucknow- Lucknow-226024. 226001. Pan: Aeopgg7740K (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 18.02.2025 Date Of Pronouncement: 19.03.2025 O R D E R Per Nikhil Choudhary, A.M.: Both These Appeals Arise Out Of The Order Of The Ld. Commissioner Of Income Tax Appeals-1, Lucknow [Hereinafter Referred As To “Ld. Cit(A)”] Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred As To “The Act”] Dated 18.09.2020 For The Assessment Year 2015-16. While Ita. No.355/Lkw/2020 Has Been Filed By The Assessee, Ita. No.444/Lkw/2020 Has Been Filed By The Department. As The Issues Involved In Both These Appeals Are Similar & Arise Out Of The Same Orders, The Appeals Are Taken Up For Disposal Together. The Grounds Of Appeal In Ita. No.355/Lkw/2020 Are As Under: -

7 of 10 books before the Assessing Officer, which has been noted by the Ld. CIT(A) also and that the assessee was not able to provide verification of the sundry creditors that were reflected in his balance-sheet. Therefore, the Assessing Officer was justified in concluding that neither the identity nor the creditworthiness of these sundry creditors had been

KAPIL KHANDELWAL,BAREILLY, UTTAR PRADESH vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-I, BAREILLY , BAREILLY, UTTAR PRADESH

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2015-16 Kapil Khandelwal, Vs. Asstt. Commissioner Of 56, Moar Kothi, Gangapur, Bareilly Income Tax, Circle-I, Bareilly Pan: Aiypk4908M (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. R.R.N. Shukla, Addl Cit Dr Date Of Hearing: 22.01.2026 Date Of Pronouncement: 27.02.2026 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), Nfac Under Section 250 Of The Income Tax Act, 1961, Wherein The Ld. Cit(A) Has Confirmed The Penalty Levied Upon The Assessee Under Section 271(1)(C) By The Ld. Ao On 17.03.2022 & Dismissed The Appeal Of The Assessee For The A.Y. 2015-16. The Grounds Of Appeal Are As Under: - “1. Because Requisite Satisfaction For Levy Of Penalty U/S 271(1)(C) If The Income Tax Act 1961 Was Not Recorded In The Regular Assessment Order Dated 22.12.2017 Passed A/S 100%, Therefore, Penalty Proceedings Got Wholly Vitiated & Consequently, The Id. "Cit(A)" Ought To Have Quashed The Penalty Order Dated 17.03.2022, Being Illegal, Bad-In-Law & Without Jurisdiction 2. Because The Show Cause Notice For Levy Of Penalty Under Section 271(1)(C) Of The Act Did Not Specify Under Which Limb Penalty Was Sought To Be Imposed I.E.. Whether On Account Of Concealment Of Income Or For Furnishing Inaccurate Particulars Of Income & Consequently, The Penalty Order Dated 17.03.2022 Passed By Faceless Assessing Officer Deserved To Be Quashed.

purchase of those shares was done with a view of generating bogus entry of long term capital gains for exemption under section 10(38) of the Income Tax Act. Accordingly, the assessee was asked to show cause as to why the said capital gains claimed exempt should not be disallowed and added back to the income of the assessee. After