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

149 of the Act. \nThe assessment based on illegal proceedings initiated u/s 148 is liable \nto be quashed. \n\n2. Because the Ld CIT (A) has erred in confirming invocation \nof provisions of section 145(3) of the Act against the \nappellant by the Assessing Officer while computing civil \nconstruction business income. The net profit supported by \nbooks of accounts

PRASHANT,KANPUR vs. ITO WARD 1(1)(3), KANPUR

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

Bench: Shri Anadee Nath Misshraprashant, V. The Income Tax Officer, Ward-1(1)(3) 2-B, Wazidpur, Jajmau, Kanpur-208010. Aaykar Bhawan, 16/69, Civil Lines, Kanpur- 208001. Pan:Admpk9965F (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Adv Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 10 12 2024 O R D E R

149 of the Income Tax Act, 1961. 2. That the Ld. AO has erred in completing reassessment without issuance and service of notice under section 148 of the Income Tax Act, 1961 as required under Law. 3. That the Id.AO has erred in reopening assessment u/s 147 without lawful approval required u/s 151 of the Income Tax Act, 1961. Page

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

delay in filing of this Cross Objection is 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

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

delay in filing of this Cross Objection is 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

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

delay in filing of this Cross Objection is 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

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

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

RAMPAL,SITAPUR vs. INCOME TAX OFFICER, SITAPUR

In the result, the appeal of the assessee is allowed

Bench: SHRI KUL BHARAT (Vice President)

149 of the Income Tax Act 1961, the assessment proceedings u/s 148 or illegal, time barred and deserves to be quashed. 4. That in any case the jurisdictional notice U/s 148A /148 4. Issued by the Ld. Income Tax, Officer, Sitapur was never served upon the appellant which is also apparent from the Page 2 para 3 of assessment order

MUKESH SHARMA,JAGANNAT GANJ, BISWAN SITAPUR vs. ITO, SITAPUR

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

Bench: Shri Anadee Nath Misshramukesh Sharma V. Ito 30 Jagannat Ganj, Biswan Sitapur-261201. Sitapur-261201. Pan:Aweps9987J (Appellant) (Respondent) Appellant By: None Respondent By: Shri Amit Kumar, Cit(Dr) O R D E R

149(1). The subsequent proceedings based on such notice are without jurisdiction AMD need to be annulled. 2. Ground 2. The Ld Authorities below have erred in law as well as on facts in making the addition of gross business receipts receipt from plying commercial vehicle amounting to Rs. 10,70,000 as unexplained money AMD levied

DY. COMMISSIONER OF INCOME TAX, FAIZABAD vs. SMT. SARITA NAINWANI, PROP. M/S. BHOLA PHARMA, FAIZABAD

In the result, the appeal of the Revenue is dismissed whereas the appeal of the assessee is allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2011-12 The Dy. Cit V. Smt. Sarita Nainwani Circle, Faizabad Prop. M/S Bhola Pharma 3/2/18, Mukeri Tola Faizabad Tan/Pan:Ahtpn1830B (Appellant) (Respondent) Assessment Year: 2011-12 Smt. Sarita Nainwani V. The Income Tax Officer-Ii Prop. M/S Bhola Pharma Faizabad 3/2/18, Mukeri Tola Faizabad Tan/Pan:Ahtpn1830B (Appellant) (Respondent) Department By: Shri Harish Gidwani, D.R. Assessee By : Shri P. K. Kapoor, C.A. Date Of Hearing: 25 07 2022 Date Of Pronouncement: 17 08 2022 O R D E R

condone the delay. 4. The Revenue has raised the following Grounds of Appeal: 1. The Ld. CIT(A) has erred in law and on facts in deleting the addition of Rs.1,76,12,585/- ignoring the facts brought out by the Assessing Officer that the assessee has made cash payments to parties on a regular basis, thus violating the provisions

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

condoned. 3. We have duly considered the facts submitted and after considering the judgment of the Hon’ble Supreme Court in the case of Collector of Land Acquisition Vs. M/s Pramod Telecom Pvt. Ltd. A.Ys. 2018-19 & 2020-21 MST. Katiji & Ors 167 ITR 471 (SC), the appeals are admitted for hearing on their merits. 4. As the grounds

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

condoned. 3. We have duly considered the facts submitted and after considering the judgment of the Hon’ble Supreme Court in the case of Collector of Land Acquisition Vs. M/s Pramod Telecom Pvt. Ltd. A.Ys. 2018-19 & 2020-21 MST. Katiji & Ors 167 ITR 471 (SC), the appeals are admitted for hearing on their merits. 4. As the grounds

INCOME TAX OFFICER, GONDA vs. M/S. CANE DEVELOPMENT COUNCIL, BALRAMPUR

In the result, all the appeals of the Revenue in ITA Nos

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

149 days). However, the Department has filed a condonation petition, in which it has been pointed out that all these appeals pertained to orders that were passed by the ld. CIT(A) during the first phase of the Covid -19 Pandemic and drew our attention to the orders of the Hon’ble Supreme Court in Suo Moto Writ Petition (Civil

INCOME TAX OFFICER, GONDA vs. M/S. CANE DEVELOPMENT COUNCIL, BALRAMPUR

In the result, all the appeals of the Revenue in ITA Nos

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

149 days). However, the Department has filed a condonation petition, in which it has been pointed out that all these appeals pertained to orders that were passed by the ld. CIT(A) during the first phase of the Covid -19 Pandemic and drew our attention to the orders of the Hon’ble Supreme Court in Suo Moto Writ Petition (Civil

INCOME TAX OFFICER, GONDA vs. M/S COOPERATIVE CANE DEVELOPMENT UNION LTD, BALRAMPUR, BALRAMPUR

In the result, all the appeals of the Revenue in ITA Nos

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

149 days). However, the Department has filed a condonation petition, in which it has been pointed out that all these appeals pertained to orders that were passed by the ld. CIT(A) during the first phase of the Covid -19 Pandemic and drew our attention to the orders of the Hon’ble Supreme Court in Suo Moto Writ Petition (Civil

THE DISTRICT MINING OFFICER,BAREILLY vs. INCOME TAX OFFICER (TDS), BAREILLY

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

condoned the delay in filing the appeal. It held that the issue of limitation for passing orders under section 206C(6A) needed to be decided as a preliminary issue. The Tribunal noted that while previous ITAT decisions applied a 4-year limitation based on Section 201, the jurisdictional High Court's decision indicated that without a prescribed limitation, action should

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

149 of 2009, 660 of 2010, 114 of 2010, 4 of 2010 and 31 of 2010, where the Hon’ble Allahabad High Court had ruled in favour of similarly placed Development Authorities and held them to be charitable entities not covered under the provisions of section 2(15). The assessee also invited the attention to the order

DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

149 of 2009, 660 of 2010, 114 of 2010, 4 of 2010 and 31 of 2010, where the Hon’ble Allahabad High Court had ruled in favour of similarly placed Development Authorities and held them to be charitable entities not covered under the provisions of section 2(15). The assessee also invited the attention to the order

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

149 of 2009, 660 of 2010, 114 of 2010, 4 of 2010 and 31 of 2010, where the Hon’ble Allahabad High Court had ruled in favour of similarly placed Development Authorities and held them to be charitable entities not covered under the provisions of section 2(15). The assessee also invited the attention to the order