JEDY TAPES PVT. LTD.,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, LUCKNOW

In the result, both the appeals stand partly allowed, as indicated

Bench: Shri. A. D. Jain & Shri T. S. Kapoorin Ita No.568 & 569/Lkw/2019 Assessment Year: 2013-14 & 2014-15 Jedy Tapes Private Limited Dcit 16/1A. Abdul Hamid Street Cc-Ii 5Th Floor, Kolkata Lucknow West Bengal Tan/Pan:Aaacj8642E (Applicant) (Respondent) Appellant By: Smt. Priyanka Ajit Saria, Fca Respondent By: Shri Ajay Kumar, D.R. Date Of Hearing: 24 03 2021 Date Of Pronouncement: 24 05 2021 O R D E R

condonation of the delay. 2. The assessee is in appeal before us. 3. Challenging the order under appeal, the assessee has taken the following effective grounds of appeal: 1. For that on the facts and in the circumstances of the case, the Ld. CIT(A) erred in not adjudicating various grounds of appeal properly though elaborate statement of facts were

M/S. BIG BROKERS HOUSE STOCK LIMITED,KANPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,C.C-II, KANPUR

In the result, both the appeals of the assessee are allowed

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

127 as not pressed whereas on the contrary, the assessee had discussed the ground thoroughly. 05. Because there being no material top form reason to believe, that the income has escaped assessment, the notice issued under section 148 is devoid of substance, the re-assessment framed be quashed. 06. Because on a proper consideration of facts and circumstances

M/S. BIG BROKERS HOUSE STOCK LIMITED,KANPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,C.C-II, KANPUR

In the result, both the appeals of the assessee are allowed

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

127 as not pressed whereas on the contrary, the assessee had discussed the ground thoroughly. 05. Because there being no material top form reason to believe, that the income has escaped assessment, the notice issued under section 148 is devoid of substance, the re-assessment framed be quashed. 06. Because on a proper consideration of facts and circumstances

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

127 DTR (SC) 241. WITHOUT PREJUDICE TO THE AFORESAID Kumar BECAUSE consideration Partner on the facts and in the circumstances of the case and on a due consideration of the material and information on record, the Id. "CIT(A)" ought to have deleted the following additions made by the Assessing Officer: (1) Addition of Rs.79,00,000/- made

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

127 DTR (SC) 241. WITHOUT PREJUDICE TO THE AFORESAID Kumar BECAUSE consideration Partner on the facts and in the circumstances of the case and on a due consideration of the material and information on record, the Id. "CIT(A)" ought to have deleted the following additions made by the Assessing Officer: (1) Addition of Rs.79,00,000/- made

M/S FIVE ROSES,KANPUR vs. J/DCIT-CC,, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

127 DTR (SC) 241. WITHOUT PREJUDICE TO THE AFORESAID Kumar BECAUSE consideration Partner on the facts and in the circumstances of the case and on a due consideration of the material and information on record, the Id. "CIT(A)" ought to have deleted the following additions made by the Assessing Officer: (1) Addition of Rs.79,00,000/- made

DIVESH KUMAR,BAREILLY vs. ACIT CENTRAL, BAREILLY

In the result, the appeal of the assessee is dismissed

Bench: Shri Anadee Nath Misshraassessment Year: 2019-20 Divesh Kumar Shri Kharak Singh V. Rawat, 19, Shishgarh, Bareilly, Uttar Pradesh-243105. Dc/Acit-Cent, Bareilly Office Of The Acit, Central Circle Dc/Acit Cent Bareilly-1-243001 Pan:Cfdpk1712F (Appellant) (Respondent) Appellant By: None (Adj Application Filed) Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 19 11 2024

127 of the Act dated 12.01.2021 in pursuance to CBDT guidelines F.No.25/126/220/ITA-I| dated 17/09/2020 and CBDT direction F.No. 187/3/221/ITA-| dated 18/09/2020 and SOP circulated vide letter C.No. 51/CC/LKO/ Tech/Centralization/19-20 dated 16/10/2020 issued by the CCIT, Lucknow. 5. Thereafter, a notice u/s 142(1) of the Act containing specific questionnaire was issued on 23/03/2021 electronically and the date of compliance

DCIT, LUCKNOW vs. SAHARA INDIA MUTUAL BENIFIT CORP. LTD., LUCKNOW

In the result, both appeals of the Revenue and cross objections of the assessee/respondent are dismissed

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.683/लखनऊ /2000 (िन.व. 1996-97) Deputy Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-I, Lucknow बनाम Vs. Sahara India Mutual Benefit Co. Ltd., 1, Kapoorthala Complex, Aliganj, Lucknow, Up ..... "ितवादी/Respondent Pan/Gir No. 111-S/Cc-I/Lko Co No. 10/Lkw/2004 (A.Y. 1996-97) In Ita No. 683/Lkw/2000 Sahara India Mutual Benefit Co. Ltd., (Since Amalgamated With Sahara India Commercial Corpn. Ltd.) 1, Kapoorthala Complex, Aliganj, Lucknow, Up ...... अपीलाथ"/Appellant Pan/Gir No. 111-S/Cc-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, ..... "ितवादी/Respondent Central Circle-I, Lucknow आअसं.684/ लखनऊ/2000 (िन.व. 1996-97) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, New Delhi बनाम Vs. Sahara India Commercial Corporation Ltd. (Earlier Sahara India Mutal Benefit Ltd.) 2A Sahara India Sadan, Sakespeare Sarani, Kolkata 700071 ..... "ितवादी/Respondent Pan: Aadcs-6118-F

section 127 for the same assessment year(s).” [Emphasized by us] 8. The Hon’ble Apex Court in the case of PCIT vs. MSPL Ltd. (supra) has reiterated the legal position that the seat of Tribunal and/or jurisdiction of concerned Hon’ble High Court would depend upon where seat of the Assessing Officer who has passed the assessment order

DCIT, LUCKNOW vs. SAHARA INDIA MUTUAL BENIFIT CORP. LTD., LUCKNOW

In the result, both appeals of the Revenue and cross objections of the assessee/respondent are dismissed

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.683/लखनऊ /2000 (िन.व. 1996-97) Deputy Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-I, Lucknow बनाम Vs. Sahara India Mutual Benefit Co. Ltd., 1, Kapoorthala Complex, Aliganj, Lucknow, Up ..... "ितवादी/Respondent Pan/Gir No. 111-S/Cc-I/Lko Co No. 10/Lkw/2004 (A.Y. 1996-97) In Ita No. 683/Lkw/2000 Sahara India Mutual Benefit Co. Ltd., (Since Amalgamated With Sahara India Commercial Corpn. Ltd.) 1, Kapoorthala Complex, Aliganj, Lucknow, Up ...... अपीलाथ"/Appellant Pan/Gir No. 111-S/Cc-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, ..... "ितवादी/Respondent Central Circle-I, Lucknow आअसं.684/ लखनऊ/2000 (िन.व. 1996-97) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, New Delhi बनाम Vs. Sahara India Commercial Corporation Ltd. (Earlier Sahara India Mutal Benefit Ltd.) 2A Sahara India Sadan, Sakespeare Sarani, Kolkata 700071 ..... "ितवादी/Respondent Pan: Aadcs-6118-F

section 127 for the same assessment year(s).” [Emphasized by us] 8. The Hon’ble Apex Court in the case of PCIT vs. MSPL Ltd. (supra) has reiterated the legal position that the seat of Tribunal and/or jurisdiction of concerned Hon’ble High Court would depend upon where seat of the Assessing Officer who has passed the assessment order

SAHARA INDIA, ,LUCKNOW vs. ACIT, CC-1, LUCKNOW

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

section 127 for the same assessment year(s).” [Emphasized by us] 8. The Hon’ble Apex Court in the case of PCIT vs. MSPL Ltd. (supra) has reiterated the legal position that the seat of Tribunal and/or jurisdiction of concerned Hon’ble High Court would depend upon where seat of the Assessing Officer who has passed the assessment order

ACIT, LUCKNOW vs. SAHARA INDIA, LUCKNOW

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

section 127 for the same assessment year(s).” [Emphasized by us] 8. The Hon’ble Apex Court in the case of PCIT vs. MSPL Ltd. (supra) has reiterated the legal position that the seat of Tribunal and/or jurisdiction of concerned Hon’ble High Court would depend upon where seat of the Assessing Officer who has passed the assessment order

DCIT, CENTRAL CIRCLE, LUCKNOW vs. SAHARA INDIA, LUCKNOW

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

section 127 for the same assessment year(s).” [Emphasized by us] 8. The Hon’ble Apex Court in the case of PCIT vs. MSPL Ltd. (supra) has reiterated the legal position that the seat of Tribunal and/or jurisdiction of concerned Hon’ble High Court would depend upon where seat of the Assessing Officer who has passed the assessment order

DCIT, CC-1, LUCKNOW vs. SAHARA INDIA, LUCKNOW

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

section 127 for the same assessment year(s).” [Emphasized by us] 8. The Hon’ble Apex Court in the case of PCIT vs. MSPL Ltd. (supra) has reiterated the legal position that the seat of Tribunal and/or jurisdiction of concerned Hon’ble High Court would depend upon where seat of the Assessing Officer who has passed the assessment order

DCIT, CC-1, LUCKNOW vs. SAHARA INDIA , LUCKNOW

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

section 127 for the same assessment year(s).” [Emphasized by us] 8. The Hon’ble Apex Court in the case of PCIT vs. MSPL Ltd. (supra) has reiterated the legal position that the seat of Tribunal and/or jurisdiction of concerned Hon’ble High Court would depend upon where seat of the Assessing Officer who has passed the assessment order

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

condone the delay in filing of the cross- objections and proceed to adjudicate them on merits. 3. We first take up the issue raised by the assessee in I.T.A. No.520/Lkw/2015 for assessment year 2011-12. This appeal has been reinstituted under the direction of Hon'ble Jurisdiction High Court of Lucknow Bench in Income Tax Appeal No.101/2016 dated 06/02/2017

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

condone the delay in filing of the cross- objections and proceed to adjudicate them on merits. 3. We first take up the issue raised by the assessee in I.T.A. No.520/Lkw/2015 for assessment year 2011-12. This appeal has been reinstituted under the direction of Hon'ble Jurisdiction High Court of Lucknow Bench in Income Tax Appeal No.101/2016 dated 06/02/2017

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

condone the delay in filing of the cross- objections and proceed to adjudicate them on merits. 3. We first take up the issue raised by the assessee in I.T.A. No.520/Lkw/2015 for assessment year 2011-12. This appeal has been reinstituted under the direction of Hon'ble Jurisdiction High Court of Lucknow Bench in Income Tax Appeal No.101/2016 dated 06/02/2017

U.P STATE FOOD & ESSENTIAL COMMODITIES LTD.,LUCKNOW vs. INCOME TAX OFFICER-VI(2), LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

condone the delay in filing of the cross- objections and proceed to adjudicate them on merits. 3. We first take up the issue raised by the assessee in I.T.A. No.520/Lkw/2015 for assessment year 2011-12. This appeal has been reinstituted under the direction of Hon'ble Jurisdiction High Court of Lucknow Bench in Income Tax Appeal No.101/2016 dated 06/02/2017

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