M/S BENARA BEARING PVT.LTD,AGRA vs. DCIT-CC-1, KANPUR

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. : B.P. 1996-97 To 2002-03 M/S Benara Bearings Pvt. Ltd., Deputy Commissioner Of Income- 44/347, Bharatpur Road, Vs. Tax, Central Circle-1, Kanpur Bodla, Agra-282007 U.P. Pan:Aabcb5525F (Appellant) (Respondent) Assessee By: Sh. Ashish Jaiswal, Advcoate Revenue By: Sh. Gayasuddin, Cit Dr Date Of Hearing: 05.09.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Against The Order Of The Ld. Cit(A), Nfac, Passed Under Section 250 Of The Income Tax Act, 1961 On 21.09.2023. The Grounds Of Appeal Preferred Are As Under:-

block assessment that was concluded on 3.11.2016, the assessee filed an appeal with NFAC on 5.02.2018. The delay of 429 days in filing the appeal was sought to be explained by submitting that earlier the assessee had inadvertently filed an appeal in the name of Benara Bearing and Piston Ltd., instead of Benara Bearing Pvt. Ltd., because of similarity

ARUN KUMAR MAURYA,LUCKNOW vs. ITO-2(1), LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

delayed and in such circumstance, there should have been a notice issued under section 143(2) as has been held in Hotel Blue Moon (supra). 4. The only question of law arising in the facts and circumstances of the case is whether notice should have been issued under section 143(2) of the Income-tax Act? 5. Admittedly, the notice

UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION,LUCKNOW vs. ACIT(EXEMPTION) CIRCLE, LUCKNOW

In the result, both appeals are partly allowed

condonation of delay in\nfiling of Form No.10B was not furnished, and the respective finding of both the lower\nauthorities being factually incorrect, the assessee's claim of exemption u/s 11 of the Act\ndeserves to be accepted.\n8\nBECAUSE each ground taken in appeal is mutually exclusive and without\nprejudice to each other.\n9.\nBECAUSE the order appealed against

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) LUCKNOW, LUCKNOW vs. UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION, LUCKNOW

In the result, both appeals are partly allowed

Bench: SHRI KUL BHARAT, VICE PRESIDENT\nAND\nSHRI ANADEE NATH MISSHRA (Accountant Member)

condonation of delay in\nfiling of Form No.10B was not furnished, and the respective finding of both the lower\nauthorities being factually incorrect, the assessee's claim of exemption u/s 11 of the Act\ndeserves to be accepted.\n\n8 BECAUSE each ground taken in appeal is mutually exclusive and without\nprejudice to each other.\n\n9. BECAUSE the order

M/S URBAN COOP BANK LTD,BAREILLY vs. ASSTT. COMMISSIONER OF INCOME TAX-1, BAREILLY NEW

In the result, the appeal of the assessee stands allowed

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

Block a Head Office, CPC, Bangalore, Deendayal Puram, Pilibhit Road, [Jurisdictional Asstt. Bareilly Commissioner of Income-tax-1, PAN:AAAJU 0088Q Bareilly-New] (Appellant) (Respondent) Appellant by Ms. Shweta Mittal, C.A. Respondent by Shri Pankaj Sachan, D.R. Date of hearing 01/06/2022 Date of pronouncement 07/06/2022 O R D E R PER T.S. KAPOOR, A.M. This is an appeal filed

DCIT,CENTRAL CIRCLE-2, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA

Assessment year:2021-22 & 20-21\nRakesh Kumar Pandey,\nS/o Shri Surya Narayan Pandey,\nVill-Devarda, Block-Belsar,\nGonda-271401\nPAN:ATIPP6520B\n(Appellant)\nVs. A.C.I.T.,\nCentral Circle-2,\nLucknow.\n(Respondent)\nRevenue by Shri H. S. Usmani, CIT (D.R.)\nAssessee by Shri Mahendra Kumar, F.C.A.\nShri Reghunath Mishra, Advocate\nO R D E R\nPER ANADEE NATH MISSHRA

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

Assessment year:2021-22 & 20-21 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) Revenue by Shri H. S. Usmani, CIT (D.R.) Assessee by Shri Mahendra Kumar, F.C.A. Shri Reghunath Mishra, Advocate O R D E R PER ANADEE NATH MISSHRA

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

Assessment year:2021-22 & 20-21 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) Revenue by Shri H. S. Usmani, CIT (D.R.) Assessee by Shri Mahendra Kumar, F.C.A. Shri Reghunath Mishra, Advocate O R D E R PER ANADEE NATH MISSHRA

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

Assessment year:2021-22 & 20-21 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) Revenue by Shri H. S. Usmani, CIT (D.R.) Assessee by Shri Mahendra Kumar, F.C.A. Shri Reghunath Mishra, Advocate O R D E R PER ANADEE NATH MISSHRA

KASHMIRI LAL,KANPUR vs. ITO WARD-2(2), KANPUR

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2013-14 Kashmiri Lal V. The Ito 126/33, Block Q Ward 2(2) Govind Nagar Kanpur Kanpur Tan/Pan:Asarpl8577C (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 23 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R

Block Q Ward 2(2) Govind Nagar Kanpur Kanpur TAN/PAN:ASARPL8577C (Appellant) (Respondent) Appellant by: None (Adjournment Application) Respondent by: Shri Sanjeev Krishna Sharma, D.R. Date of hearing: 23 07 2024 Date of pronouncement: 30 08 2024 O R D E R This appeal has been preferred by the assessee against the order dated 20.2.2024, passed by the Addl./JCIT

JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE-3, KANPUR vs. SMT. SUCHETA WAHI, KANPUR

In the result, the appeal of the Revenue is dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2014-15 The Jt. Cit (Osd) V. Sucheta Wahi Circle 3 128/636, K Block Kanpur Kidwai Nagar Kanpur Tan/Pan:Aagpw9705N (Appellant) (Respondent) Appellant By: Application Of The Assessee For Withdrawal. Respondent By: Shri Pankaj Sachan, D.R. Date Of Hearing: 31 05 2022 Date Of Pronouncement: 07 06 2022 O R D E R

Assessment Year 2015- 16. 2. There is a delay of 382 days in filing of this appeal. The Revenue has filed an application, dated 24.2.2020 for condonation of delay. For the sake of ready reference, the application dated 24.2.2020 is reproduced as below: “Sub.: Request for Condonation of delay in filing of appeal in the case of Smt Sucheta Wahi

SHAFI AHAMED,KANPUR vs. ACIT, CC-1, KANPUR

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2021-22 Shafi Ahamed V. The Acit 133/194 ‘O’ Block Central Circle 1 Sabzi Mandi Kanpur Kidwai Nagar, Kanpur Tan/Pan:Alhpa0988P (Appellant) (Respondent) Appellant By: None Respondent By: Shri Amit Kumar, D.R. O R D E R

Block Central Circle 1 Sabzi Mandi Kanpur Kidwai Nagar, Kanpur TAN/PAN:ALHPA0988P (Appellant) (Respondent) Appellant by: None Respondent by: Shri Amit Kumar, D.R. O R D E R This appeal has been preferred by the assessee against order dated 03.10.2023, passed by the Ld. Commissioner of Income Tax (Appeals), Kanpur – 4 (ld. CIT(A)) for Assessment Year

KIRAN VERMA,KANPUR vs. ASSESSMENT OFFICER, NFAC

In the result, the appeal is allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

Block, NFAC Hitkari Nagar, Kanpur. PAN:ABLPV2998N (Appellant) (Respondent) Appellant by Shri Swaran Singh, C.A. Respondent by Shri Sunil Kumar Rajwanshi, Addl. CIT (D.R.) O R D E R (A) This appeal vide I.T.A. No.27/Lkw/2025 has been filed by the assessee for assessment year 2014-15 against impugned appellate order dated 17/06/2024 (DIN & Order No.ITBA/NFAC/S/250/2024- 25/1065686751(1) of Commissioner

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

Assessment year:2021-22 & 20-21\nRakesh Kumar Pandey,\nS/o Shri Surya Narayan Pandey, \nVill-Devarda, Block-Belsar, \nGonda-271401 \nPAN:ATIPP6520B \n(Appellant)\nVs. A.C.I.T.,\nCentral Circle-2, \nLucknow. \n(Respondent)\nRevenue by Shri H. S. Usmani, CIT (D.R.) \nAssessee by Shri Mahendra Kumar, F.C.A. \nShri Reghunath Mishra, Advocate\nO R D E R\nPER ANADEE NATH MISSHRA

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

Block-Belsar, \nGonda-271401 \nPAN:ATIPP6520B \n(Appellant) \nVs. A.C.I.T., \nCentral Circle-2, \nLucknow. \n(Respondent) \n\nRevenue by Shri H. S. Usmani, CIT (D.R.) \nAssessee by Shri Mahendra Kumar, F.C.A. \nShri Reghunath Mishra, Advocate \n\nO R D E R \n\nPER ANADEE NATH MISSHRA, A.M. \n\n(A) For the sake of convenience and brevity these appeals

NISHA FAZAL,GAUTAM BUDH NAGAR vs. ITO-4(3), KANPUR-01

In the result, appeal of the assessee is allowed

delay in filing of this\nappeal is condoned; and the appeal is admitted for hearing.\n4.\nThe facts of the case, in brief, are that the assessee is an individual\nand retired from the post of Chief Manager from LIC. The Assessing Officer\npassed assessment order under section 144 read with section 147 of the\nI.T. Act on 05/12/2019 assessing

DORI LAL VERMA DEVI TRUST,BAREILLY vs. COMMISSIONER OF INCOME TAX (E), LUCKNOW

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

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: N.A. Dori Lal Verma Devi Trust V. The Cit (Exemption) 65, Gulshan Nagar Lucknow Purana Block, Nawabganj Tehsil Nawabganj, Bareilly Tan/Pan:Aactd7446H (Appellant) (Respondent) Appellant By: Shri A. R. Shukla, Advocate Respondent By: Smt. Abha Kala Chanda, Cit (Dr) Date Of Hearing: 02 08 2021 Date Of Pronouncement: 02 08 2021 O R D E R

Assessment Year: N.A. Dori Lal Verma Devi Trust v. The CIT (Exemption) 65, Gulshan Nagar Lucknow Purana Block, Nawabganj Tehsil Nawabganj, Bareilly TAN/PAN:AACTD7446H (Appellant) (Respondent) Appellant by: Shri A. R. Shukla, Advocate Respondent by: Smt. Abha Kala Chanda, CIT (DR) Date of hearing: 02 08 2021 Date of pronouncement

SHRI JAYENDRA PRATAP SINGH,BASTI vs. ACIT, CIRCLE, GONDA

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

Bench: Shri T. S. Kapoorassessment Year:2013-14

Block Road, Gandhi Nagar, Basti. PAN:ANFPS9806C (Appellant) (Respondent) Appellant by Shri Rakesh Garg, Advocate Respondent by Shri Harish Gidwani, D. R. Date of hearing 08/08/2022 Date of pronouncement 18/08/2022 O R D E R This is an appeal filed by the assessee against the order of learned CIT(A) dated 28/11/2029. In this appeal the assessee has taken

ANANT KISHORE KHARE,LUCKNOW vs. INCOME TAX OFFICER-1(1), LUCKNOW

In the result, the appeal is allowed

Bench: Shri Anadee Nath Misshra

Block Lucknow. (Near Provincial Pathology) Indira Nagar, Lucknow-226016 PAN:DMHPK7959G (Appellant) (Respondent) Appellant by Shri Anant Kishore Khare (Assessee in person) along with Shri Shailendra Mishra, Advocate (providing pro-bono services to the appellant) Respondent by Shri R.R.N. Shukla, Addl. CIT, D.R. O R D E R (A) This appeal vide I.T.A. No.520/Lkw/2025 has been filed by the assessee