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

condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals and COs before us, was filed from assessee’s side

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

delay in \nfiling of this Cross Objection is condoned; and the Cross Objection is \nadmitted for hearing, on merits. \n(B) In the course of appellate proceedings in Income Tax Appellate \nTribunal, (“ITAT” for short), following paper book were filed from the \nassessee’s side:\n14 \nINDEX\n**********\nSIR, RAKESH KUMAR PANDEY\n(PAN-ATIPP6520B)\n1. Copy of ITR along

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

delay the tax proceedings. Despite being provided enough opportunity, the assessee chose to remain silent and decided not to bring any material on record. Hence, the assessing officer has left with no other option but to complete the assessment proceedings in the case of assessee on the basis of factual material available on record. 5.1 Observation.. On examination

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

132A of the Income Tax Act, 1961 (hereinafter called “the Act’). Since the assessee failed to explain the nature and source of the seized cash of Rs.12,00,000/- with complete documentary evidences, the Assessing Officer (AO) treated the same as undisclosed income and added the same to the income of the assessee. 2.2 The AO also noticed that

ASSTT. COMMISSIONER OF INCOME TAX, RANGE-V, LUCKNOW vs. PATEL PAN PRODUCTS LTD., LUCKNOW

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

Bench: Shri Gd Padmahshali & Shri Subhash Malguriaassessment Year: 2009-10 Acit, Range-V M/S. Patel Pan Products V. Aayakar Bhawan, Ashok Marg, Ltd. Lucknow-226001. 37-38, Gaurabagh, Kursi Road, Lucknow-226002. Pan: Adypa2513M (Appellant) (Respondent) C. O. No. 09/Lkw/2019 (In Arising Out Of Ita. No. 736/Lkw/2017) Assessment Year: 2009-10 M/S. Patel Pan Products Ltd. V. Acit, Range-V 37-38, Gaurabagh, Kursi Road, Aayakar Bhawan, Ashok Lucknow-226002. Marg, Lucknow-226001. Pan:Aaecp0472C (Appellant) (Respondent) Appellant By: Shri P. K. Kappor, Ca Respondent By: Shri Manu Chaurasia, Cit(Dr) Date Of Hearing: 10 07 2024 Date Of Pronouncement: 30 09 2024 O R D E R

132A of the Income Tax Act,1961 was carried out on the Harsingar Gutkha/Patel Group of cases. Simultaneously, a survey proceeding u/s 133A of the Act was also carried out at many premises regarding to the assessee group and its business associates. The return of income was filed on 08/02/2010, declaring total income of Rs.1,76,55,380/-. Notices issued