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

house properties. The detail of compliance made during assessment proceeding is as under: AY 2014-15 Reply dt. Page of PB Description Remarks 11-05-2023 48 General 05-09-2023 49 General 08-02-2024 50-52 General Bank Statement, Turnover reconciliation 26-02-2024 SCN issued NP Rate applied @11% not mentioned

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

house properties. The detail of compliance made during assessment proceeding is as under: AY 2014-15 Reply dt. Page of PB Description Remarks 11-05-2023 48 General 05-09-2023 49 General 08-02-2024 50-52 General Bank Statement, Turnover reconciliation 26-02-2024 SCN issued NP Rate applied @11% not mentioned

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

house properties. The detail of compliance made during assessment proceeding is as under: AY 2014-15 Reply dt. Page of PB Description Remarks 11-05-2023 48 General 05-09-2023 49 General 08-02-2024 50-52 General Bank Statement, Turnover reconciliation 26-02-2024 SCN issued NP Rate applied @11% not mentioned

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

Assessment year:2021-22 & 20-21 \nRakesh Kumar Pandey, \nS/o Shri Surya Narayan Pandey, \nVill-Devarda, Block-Belsar, \nGonda-271401 \nPAN:ATIPP6520B \n(Appellant) \nVs. A.C.I.T., \nCentral Circle-2, \nLucknow. \n(Respondent) \n\nRevenue by Shri H. S. Usmani, CIT (D.R.) \nAssessee by Shri Mahendra Kumar, F.C.A. \nShri Reghunath Mishra, Advocate \n\nO R D E R \n\nPER ANADEE

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Assessment year:2021-22 & 20-21 Rakesh Kumar Pandey, S/o Shri Surya Narayan Pandey, Vill-Devarda, Block-Belsar, Gonda-271401 PAN:ATIPP6520B (Appellant) Vs. A.C.I.T., Central Circle-2, Lucknow. (Respondent) O R D E R PER ANADEE NATH MISSHRA, A.M. (A) For the sake of convenience and brevity these appeals and Cross Objections (“COs” for short) pertaining to the same

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

Assessment year:2021-22 & 20-21\nRakesh Kumar Pandey,\nS/o Shri Surya Narayan Pandey,\nVill-Devarda, Block-Belsar,\nGonda-271401\nPAN:ATIPP6520B\n(Appellant)\nVs. A.C.I.T.,\nCentral Circle-2,\nLucknow.\n(Respondent)\n\nRevenue by Shri H. S. Usmani, CIT (D.R.)\nAssessee by Shri Mahendra Kumar, F.C.A.\nShri Reghunath Mishra, Advocate\n\nO R D E R\nPER ANADEE NATH

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

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

block period. 22. In Amandeep Singh's case (supra), the Hon'ble jurisdictional High Court has categorically held that section 132A lays down that the first step is the making of a requisition for delivery of assets and that the second step is the compliance thereof by way of delivering the assets to the requisitioning authority. In that case, what

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

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

block period. 22. In Amandeep Singh's case (supra), the Hon'ble jurisdictional High Court has categorically held that section 132A lays down that the first step is the making of a requisition for delivery of assets and that the second step is the compliance thereof by way of delivering the assets to the requisitioning authority. In that case, what

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

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

block period. 22. In Amandeep Singh's case (supra), the Hon'ble jurisdictional High Court has categorically held that section 132A lays down that the first step is the making of a requisition for delivery of assets and that the second step is the compliance thereof by way of delivering the assets to the requisitioning authority. In that case, what

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

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

block period. 22. In Amandeep Singh's case (supra), the Hon'ble jurisdictional High Court has categorically held that section 132A lays down that the first step is the making of a requisition for delivery of assets and that the second step is the compliance thereof by way of delivering the assets to the requisitioning authority. In that case, what

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

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

block period. 22. In Amandeep Singh's case (supra), the Hon'ble jurisdictional High Court has categorically held that section 132A lays down that the first step is the making of a requisition for delivery of assets and that the second step is the compliance thereof by way of delivering the assets to the requisitioning authority. In that case, what

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

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

block period. 22. In Amandeep Singh's case (supra), the Hon'ble jurisdictional High Court has categorically held that section 132A lays down that the first step is the making of a requisition for delivery of assets and that the second step is the compliance thereof by way of delivering the assets to the requisitioning authority. In that case, what

DCIT, CENTRAL CIRCLE-2, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA

Assessment year:2021-22 & 20-21\nRakesh Kumar Pandey,\nS/o Shri Surya Narayan Pandey,\nVill-Devarda, Block-Belsar,\nGonda-271401\nPAN:ATIPP6520B\n(Appellant)\nVs. A.C.I.T.,\nCentral Circle-2,\nLucknow.\n(Respondent)\nRevenue by Shri H. S. Usmani, CIT (D.R.)\nAssessee by Shri Mahendra Kumar, F.C.A.\nShri Reghunath Mishra, Advocate\nO R D E R\nPER ANADEE NATH MISSHRA

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

Assessment year:2021-22 & 20-21\nRakesh Kumar Pandey,\nS/o Shri Surya Narayan Pandey,\nVill-Devarda, Block-Belsar,\nGonda-271401\nPAN:ATIPP6520B\n(Appellant)\nVs.\nA.C.I.T.,\nCentral Circle-2,\nLucknow.\n(Respondent)\n\nO R D E R\n\nPER ANADEE NATH MISSHRA, A.M.\n(A) For the sake of convenience and brevity these appeals and Cross\nObjections

SUBHASH JAISWAL ASSOCIATES,BAREILLY vs. PCIT BAREILLY, BAREILLY

Housing Projects Ltd. ITA No.179/2011 HC of\nDelhi - Dt. of order 1.3.2012 343 ITR 329(Delhi)\nIn the present case, the findings recorded not gone into and has not given\nany by the Tribunal are correct as the CIT has reason for observing that\nthe order passed by the Assessing Officer was erroneous. The finding\nrecorded

NISHA FAZAL,GAUTAM BUDH NAGAR vs. ITO-4(3), KANPUR-01

In the result, appeal of the assessee is allowed

property situated at House No.\n170, Block – E, 2nd Scheme, Sujatganj, Kanpur Nagar, Sale amount\nof Rs.35,00,000/- instead of Rs.83,93,860/- (Market Value), dated\n30.01.2012, due to which that the Id. ITO-1(5), Kanpur has recorded\nthe reasons and issued notice u/s 148 after obtained approval of Id.\nPr. CIT-1, Kanpur. Copy of sale deed

DCIT, CENTRAL CIRCLE-2, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA UP

Assessment year:2021-22 & 20-21\nRakesh Kumar Pandey,\nS/o Shri Surya Narayan Pandey,\nVill-Devarda, Block-Belsar,\nGonda-271401\nPAN:ATIPP6520B\n(Appellant)\nVs. A.C.I.T.,\nCentral Circle-2,\nLucknow.\n(Respondent)\nRevenue by Shri H. S. Usmani, CIT (D.R.)\nAssessee by Shri Mahendra Kumar, F.C.A.\nShri Reghunath Mishra, Advocate\nO R D E R\nPER ANADEE NATH MISSHRA

KASHMIRI LAL,KANPUR vs. ITO WARD-2(2), KANPUR

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2013-14 Kashmiri Lal V. The Ito 126/33, Block Q Ward 2(2) Govind Nagar Kanpur Kanpur Tan/Pan:Asarpl8577C (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 23 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R

Block Q Ward 2(2) Govind Nagar Kanpur Kanpur TAN/PAN:ASARPL8577C (Appellant) (Respondent) Appellant by: None (Adjournment Application) Respondent by: Shri Sanjeev Krishna Sharma, D.R. Date of hearing: 23 07 2024 Date of pronouncement: 30 08 2024 O R D E R This appeal has been preferred by the assessee against the order dated 20.2.2024, passed by the Addl./JCIT

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of Revenue in ITA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

assessment proceedings. We find that in the order dated 06/04/2022, in the case of the assessee itself for earlier years, similar findings of learned CIT(A) were upheld and the appeals filed by the Revenue were dismissed. For the sake of completeness, the detailed findings of the Tribunal contained in para 9 and 10 are reproduced below: 9. Now coming