LAXMI DUTT BHATT,LUCKNOW vs. INCOME TAX OFFICER-3(2), LUCKNOW

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

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.830/Lkw/2014 "नधा"रण वष"/ Assessment Year: 2010-11 Laxmi Dutt Bhatt V. Ito-3(2) Range-Iii C-340, Sector-B, Mahanagar, Aaykar Bhawan, Ashok Lucknow-226001. Marg, Lucknow-226001. Pan:Agypb8691B अपीलाथ"/(Appellant) ""यथ"/(Respondent) अपीलाथ" "क और से/Appellant By: None ""यथ" "क और से /Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) सुनवाई "क तार"ख / Date Of Hearing: 25 03 2025 घोषणा "क तार"ख/ Date Of 03 04 2025 Pronouncement: आदेश / O R D E R

section 68 of the Income Tax Act. 7. That the Ld. CIT(A) without any justification came to a finding that “the conduct of the appellant is against human probabilities and apparent the said story has been concocted by the appellant to explain the cash deposit Rs.20,00,000/- in his bank account. 8. That the authorities were wrong

SRI SAINATH ASSOCIATES,LUCKNOW vs. DY.CIT-6, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

condone the delay in filing of this appeal and admit the appeal for decision on merits. I.T.A. No.649/Lkw/2024 Assessment Year:2017-18 2 (C) In this case, the assessment order dated 01.12.2019 was passed by the Assessing Officer (“AO”), u/s 143(3) of the Act whereby the assessee’s total income was determined at Rs.1,77,68,734/- as against

INCOME TAX OFFICER-1(3), KANPUR vs. SHRI RAJ KUMAR AGARWAL, KANPUR

In the result, both the appeals of the Revenue are dismissed

Bench: Shri T.S. Kapoor

condone the delay in filing the appeals and preliminary objections raised by ld A.R. was also rejected and ld D.R. was asked to proceed with his arguments. 7. The ld. DR submitted that the assessee has raised long term capital gain on the sale of little known penny stocks, the prices of which were manipulated with the help of certain

DEVIKA SINGH,LUCKNOW vs. INCOME TAX OFFICER-1(1), LUCKNOW

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Devika Singh V. The Income Tax Officer 1(1) B-1529, Indira Nagar Lucknow - New Lucknow (U.P) Tan/Pan:Cmips8743J (Appellant) (Respondent) Appellant By: Shri Sandeep Kumar, Fca Respondent By: Shri R.R.N. Shukla, D.R. O R D E R

section 68 of the Income Tax Act, 1961. 3. Because the learned CIT(A), NFAC ought to have deleted the tax charged u/s 115BBE of the Income Tax Act, 1961. 4. Because the Id. CIT(A), NFAC ought not to have confirmed the action of learned assessing officer to treat cash deposit in bank accounts of Rs.13,84,500/- (correct

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

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

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

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

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

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

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

ALL INDIA MINORITIES WELFARE SOCEITY,LUCKNOW vs. INCOME TAX OFFICER (EXEMPTION), LUCKNOW

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 All India Minorities V. The Income Tax Officer Welfare Society (Exemption) 4-A, La Palace, Shahnajaf Lucknow Road Lucknow (U.P) Tan/Pan:Aacta4540P (Appellant) (Respondent) Appellant By: Ms. Gurneet Kaur, Advocate Respondent By: Shri Amit Kumar, D.R. O R D E R

84,494/- during the year under consideration, which was also added to the income of the assessee under section 69A of the Act. 2.2 The AO further noted that the total cash/credit deposits for the year under consideration as per the bank statements was ITA No.386/LKW/2025 Page 3 of 7 Rs.24,01,494/-, whereas, as per return of income

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

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

condone the delay. Accordingly, we do not treat the appeal of Revenue as barred by limitation. The appeal is treated as having been filed in time, and is being decided on merits. In this appeal filed by Revenue, first issue in dispute is assessee’s claim for deduction u/s 80IA of the Act amounting to Rs.2

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

condone the delay. Accordingly, we do not treat the appeal of Revenue as barred by limitation. The appeal is treated as having been filed in time, and is being decided on merits. In this appeal filed by Revenue, first issue in dispute is assessee’s claim for deduction u/s 80IA of the Act amounting to Rs.2

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

condone the delay. Accordingly, we do not treat the appeal of Revenue as barred by limitation. The appeal is treated as having been filed in time, and is being decided on merits. In this appeal filed by Revenue, first issue in dispute is assessee’s claim for deduction u/s 80IA of the Act amounting to Rs.2

SITA RAM RASTOGI,LAKHIMPUR KHERI vs. INCOME TAX OFFICER, WARD 3(5),, LAKHIMPUR KHERI

In the result, the appeal of the assessee stands allowed

Bench: Shri. A. D. Jainassessment Year: 2017-18 Sita Ram Rastogi V. The Ito Prop. M/S Shyam Jewellers Ward 3(5) Lakhimpur Kheri Lakhimpur Kheri Tan/Pan:Agapr6341R (Appellant) (Respondent) Appellant By: Shri K. R. Rastogi, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 05 09 2022 Date Of Pronouncement: 08 09 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 26.11.2021, For The Assessment Year 2017-18, Raising The Following Grounds Of Appeal: 1. That The Learned Income Tax Officer Made An Addition Of Rs.19,10,000/- As Un Explained Cash Deposit In The Books Maintained By The Assessee Whereas There Is No Such Single Deposit In The Books. 2. That The Additions Of Rs.15,688/- & Rs.5,693/- Have Been Made Without Any Basis Which Are Simply The Guess Work & Therefore Not Justified. 3. That The Learned Income Tax Officer Has Not Pointed Out Any Mistake Or Discrepancy In The Books Of Account As Is Evident From His Order In Paras 3 To 6 & Straight Away Made Up His Mind To Make Addition As Is Evident From His Observation Below Para 6 Of His Order. 4. That The Appellant Had Explained The Availability Of Funds (Old Sbn'S), Which Was Accepted By The Assessing Officer.

condoned the delay and admitted the appeal for hearing. 4. The brief facts of the case are that the assessee is an individual and engaged in the business of jewellery in the name of M/s Shyam Jewellers, being its proprietor. The assessee filed Page 3 of 11 his return of income for the on 20.2.2018, declaring a total income

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

section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the Cross Objection; pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the Cross Objection for hearing. The learned Departmental Representative for Revenue did not express any objection to assessee’s application

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

section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the Cross Objection; pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the Cross Objection for hearing. The learned Departmental Representative for Revenue did not express any objection to assessee’s application

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

section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the Cross Objection; pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the Cross Objection for hearing. The learned Departmental Representative for Revenue did not express any objection to assessee’s application

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

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: 14 INDEX ********** SIR, RAKESH KUMAR PANDEY (PAN-ATIPP6520B) 1. Copy of ITR along with Computation

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) For the sake of convenience, consolidated order is being passed in these five appeals. (C.1) In assessment year 2011-12, cross appeals have been filed by the two sides. Assessment order dated 29/03/2014 was passed u/s 143(3) of the Act. In the aforesaid

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) For the sake of convenience, consolidated order is being passed in these five appeals. (C.1) In assessment year 2011-12, cross appeals have been filed by the two sides. Assessment order dated 29/03/2014 was passed u/s 143(3) of the Act. In the aforesaid