SACHIN VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - II, KANPUR

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowance of Rs.2,22,289/- on account of interest on unsecured loan. 6. That the assessment completed by learned Assessing Officer is arbitrary, prejudicial and unlawful as no addition can be made merely on doubt or presumption without bringing any positive evidences. 7. That the learned Assessing Officer has erred in not providing proper and adequate opportunity to the appellant

M/S STANDARD FROZEN FOODS EXPORTS PVT LTD,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-II, KANPUR

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowance of Rs.2,22,289/- on account of interest on unsecured loan. 6. That the assessment completed by learned Assessing Officer is arbitrary, prejudicial and unlawful as no addition can be made merely on doubt or presumption without bringing any positive evidences. 7. That the learned Assessing Officer has erred in not providing proper and adequate opportunity to the appellant

KAMAL KANT VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, KANPUR

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowance of Rs.2,22,289/- on account of interest on unsecured loan. 6. That the assessment completed by learned Assessing Officer is arbitrary, prejudicial and unlawful as no addition can be made merely on doubt or presumption without bringing any positive evidences. 7. That the learned Assessing Officer has erred in not providing proper and adequate opportunity to the appellant

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

153C of the Act only and not under section 147 of the Act and on a due consideration of this illegality alone, the id "CIT(A)" ought to have held the re- assessment proceedings as void-abinitio and the re- assessment order as illegal, bad in law and without jurisdiction. WITHOUT PREJUDICE TO THE AFORESAID 11. BECAUSE on the facts

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

153C of the Act only and not under section 147 of the Act and on a due consideration of this illegality alone, the id "CIT(A)" ought to have held the re- assessment proceedings as void-abinitio and the re- assessment order as illegal, bad in law and without jurisdiction. WITHOUT PREJUDICE TO THE AFORESAID 11. BECAUSE on the facts

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

153C of the Act only and not under section 147 of the Act and on a due consideration of this illegality alone, the id "CIT(A)" ought to have held the re- assessment proceedings as void-abinitio and the re- assessment order as illegal, bad in law and without jurisdiction. WITHOUT PREJUDICE TO THE AFORESAID 11. BECAUSE on the facts

M/S MODEL EXIM,KANPUR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriam/S. Model Exim Pcit (Central) V. 624-C, Defence Colony, 7/81-B, Tilak Nagar, Jajmau, Kanpur-208010. Kanpur. Pan:Aadfm6163H (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt Namita S. Pandey, Cit(Dr) Date Of Hearing: 29 10 2024 Date Of Pronouncement: 05 11 2024 O R D E R

Disallowances as discussed above 1,55,287/- Deduction under chapter VI 7,47,510/- 9,02,797/- 61,22,087/- 8. The assessment was completed u/s 153C of the Act on 31.03.2013. The Principal Commissioner of Income Tax called for the record and was of the opinion that the order passed by the Assessing Officer is erroneous

SH. SUKHVINDER SINGH,KANPUR vs. PR CIT, CENTRAL, KANPUR

In the result, both appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

2) On observation number (b) That In view of the credible material available before the AO in the form of comprehensive report of the Inv. wing Kolkata, it was incumbent upon any AO, for framing an assessment under the Income tax Act, to go through the entire material diligently and examine the same after giving due opportunity to assesse

SH. SUKHVINDER SINGH,KANPUR vs. PR CIT, CENTRAL, KANPUR

In the result, both appeals filed by the assessee are allowed for statistical purposes

2(22)(e) of the Act at the hands of assessee in relation to the advance shown in his name in the books of M/s VCPL and the view taken by Assessing Officer as well as addl. CIT can be considered as one of the possible views, assessment order cannot be treated as erroneous. More so, when assessment order

SHRI CHETAN SHARMA,KANPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR

In the result, both appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

153C was passed after getting approval of Addl. CIT under section 153D of the I.T. Act and therefore such an assessment cannot be revised without revising the directions of the Addl. CIT under section 153D of the I.T. Act. The Ld. Counsel for the assessee, has relied upon the decisions of this Tribunal in the case of Ch. Krishna Murthy

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

153C were initiated against the assessee trust. Thereafter the case was transferred to the Central Circle. Detailed show cause notice about all the donations received by the trust was issued to it again by Ld. AO of central circle. The same was complied and order u/s 143(3) dt. 26.12.2017 was passed accepting the donations. The copy of the same

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

153C were initiated against the assessee trust. Thereafter the case was transferred to the Central Circle. Detailed show cause notice about all the donations received by the trust was issued to it again by Ld. AO of central circle. The same was complied and order u/s 143(3) dt. 26.12.2017 was passed accepting the donations. The copy of the same

CHARAK HELTH CARE & RURAL DEVELOPMENT SOCIETY,LUCKNOW vs. DCIT-CC-2, LUCKNOW

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

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

2) and due to oversight, the auditor did not file the report online. However, the return of income alongwith the requisite documents was submitted on 30.09.2013 to the Income Tax Department manually. The CPC, AO without considering the peculiar facts of the case and the related law, assessed the total income at Rs. 3,82,80,430/- by disallowing

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

153C of the Act, where search conducted till 31/03/2021. Therefore the Ld. AO was under obligation to follow provisions of section 147 to 151 while making assessment of appellant considering search case. By Finance Act, 2024 procedure of search assessment has again been changed where search conducted on or after 01/09/2024 and NOW covered by block assessment u/s 158BC/BD

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

153C of the Act, where search conducted till 31/03/2021. Therefore the Ld. AO was under obligation to follow provisions of section 147 to 151 while making assessment of appellant considering search case. By Finance Act, 2024 procedure of search assessment has again been changed where search conducted on or after 01/09/2024 and NOW covered by block assessment u/s 158BC/BD

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

153C of the Act, where search conducted till 31/03/2021. Therefore the Ld. AO was under obligation to follow provisions of section 147 to 151 while making assessment of appellant considering search case. By Finance Act, 2024 procedure of search assessment has again been changed where search conducted on or after 01/09/2024 and NOW covered by block assessment u/s 158BC/BD

OCEAN DREAM INFRASTRUCTURE PVT LTD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, LUCKNOW

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowances and additions made by the learned assessing officer. 6. Because the order appealed against is contrary to the fact, law and principles of natural justice. 7. Any other ground that may be taken at the time of hearing.” 2. In this case, a search & seizure operation under section 132 of the Income Tax Act, 1961 (hereinafter referred

SHANKER ENTERPRISES,KANPUR vs. DCIT-2, KANPUR, KANPUR

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

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2012-13 Shanker Enterprises V. The Dcit-2 Panki Industrial Area Kanpur Site-1, Kanpur Tan/Pan:Abffs2369Q (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Shri Amit Kumar, D.R. Date Of Hearing: 09 06 2025 Date Of Pronouncement: 30 06 2025 O R D E R

2. The Ld. CIT has erred in law and on facts in sustaining that the impugned re-assessment order ignoring the facts that order is dispatched by speed post by the Ld. A.O. on 03.01.2020 which is barred by limitation therefore, the impugned assessment order is liable to be quashed. 3. The Ld. CIT has erred