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

property was converted into freehold through registered deed on 24/10/2017. During the assessment proceeding of AY 2014-15, AO has referred the valuation of said property u/s 50C/142A in response to which Valuation Officer, Allahabad has estimated the FMV of lease property as on 04/10/2013 at Rs. 43,46,000/- against actual consideration of Rs. 31,45,000/- vide valuation

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

property was converted into freehold through registered deed on 24/10/2017. During the assessment proceeding of AY 2014-15, AO has referred the valuation of said property u/s 50C/142A in response to which Valuation Officer, Allahabad has estimated the FMV of lease property as on 04/10/2013 at Rs. 43,46,000/- against actual consideration of Rs. 31,45,000/- vide valuation

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, KANPUR., KANPUR vs. M/S. SUSHRUT INSTITUTE OF PLASTIC SURGERY PRIVATE LIMITED, LUCKNOW

The appeal of the Department stands dismissed whereas the Cross Objection of the assessee stands allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. M/S Sushrut Institute Of Plastic Central Circle 2 Surgery Private Limited Kanpur 29, Shahmeena Road Lucknow Tan/Pan:Aaics2582G (Appellant) (Respondent) C.O. No.15/Lkw/2023 [Arising Out Of Ita No.30/Lkw/2023] Assessment Year: 2019-20 M/S Sushrut Institute Of Plastic V. The Acit Surgery Private Limited Central Circle 2 29, Shahmeena Road Kanpur Lucknow Tan/Pan:Aaics2582G (Cross - Objector) (Respondent)

house property submitted by the assessee and instead adopting a sum as the valuation of the property by calling for a report of the District Valuation Officer? The learned Madras High Court held that in the absence of the Tribunal recording that the books of account maintained by the assessee are not credible, it would not be open to call

SHILPA KHANDELWAL,BAREILLY vs. DEPUTY COMMISSIONER OF INCOME TAX-2, BAREILLY

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Smt. Shilpa Khandelwal V. The Dy. Cit-2 330, Kalibari Bareilly Bareilly (U.P) Tan/Pan:Arypk5700A (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 27 02 2025 Date Of Pronouncement: 24 04 2025 O R D E R

House Property and Other sources. The assessee filed her return of income for the year under consideration on 17.03.2016, declaring a total income of Rs.10,76,040/-. The case of the assessee was selected for scrutiny under CASS for the reason of suspicious sale transactions in shares and exempt Long Term Capital Gains shown in the return of income. During

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

142(1) dated 05.03.2024\ne. Copy of reply namely \"Reply-D & E\" dated 16.03.2024.\nf. Copy of proposal of Draft Assessment Order dated 20.03.2024\ng. Copy of approval of Draft Assessment Order dated 21.03.2024\nh. Copy of order passed u/s 147 of the Income Tax Act, 1961 dated\n27.03.2024, notice of demand and computation sheet.\nPROCEEDING BEFORE

RAKESH KUMAR GUPTA,BAREILLY vs. INCOME TAX OFFICER WARD 2(3), BAREILLY

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

Bench: Shri. Sudhanshu Srivastavaassessment Year:2014-15 Rakesh Kumar Gupta V. The Income Tax Officer House No.51, Kaharan Ward 2(3) Nawabganj, Bareilly (U.P) Bareilly Tan/Pan:Aaupg6815 (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 05 12 2024 Date Of Pronouncement: 13 12 2024 O R D E R

House No.51, Kaharan Ward 2(3) Nawabganj, Bareilly (U.P) Bareilly TAN/PAN:AAUPG6815 (Appellant) (Respondent) Appellant by: None Respondent by: Shri Sunil Kumar Rajwanshi, D.R. Date of hearing: 05 12 2024 Date of pronouncement: 13 12 2024 O R D E R This appeal has been preferred by the assessee against the order dated 26.06.2024, passed by the ld. Addl/JCIT

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.181 & 182/Lkw/2024 A.Ys.2017-18 & 2018-19 Rohilkhand Educational Vs. Dcit, Charitable Trust, Bareilly Central Circle, Bareilly Pan: Aaatr6902J (Appellant) (Respondent) Assesseeby: Sh. Rakesh Garg, Adv Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 14.08.2025 Date Of Pronouncement: 22.09.2025 O R D E R Per Bench: [ These Two Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Lucknow Dated 19.03.2024 & 22.03.2024, Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Ys. 2017-18 & 2018-19, Dismissing The Appeals Of The Assessee Against Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “(1).That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Not Considering The Fact That In The Alleged Assessment Order, The Columns Of Name Of Assessee, Pan, Asst Year, Date Of Assessment & Section Under Which Passed, Are Blank. (2)That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Treating The Demand As Valid Which Was Not Computed On The Basis Of Orderthat May Not Be Termed To Be An Order Under Section 143(3). (3) That A Demand Of Tax As Computed In The Computation Sheet Is Without Jurisdiction Void-Ab-Inito & Is Liable To Be Annulled. (4) That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Confirming The Addition Of Rs. 736591857/-Comprising  Corpus Donation Aggregating To Rs 7,68,95,000/-, A.Ys. 2017-18 & 2018-19

property A.Ys. 2017-18 & 2018-19 held in trust that was set apart as per section 11(1)(a), it was argued that the same was not included in the total income of the assessee as per the scheme of assessment of charitable trusts. The disallowance had only been made because the registration of the assessee had been cancelled

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

In the result, appeal of the assessee is allowed

142(1) in the correct\naddress of the Appellant i.e. from Kanpur to Noida through\nspeed post and fixing the hearing date is too short when she is\nvery well known that the distance is more than 400 K.M's, that\nis bad in law and failed to give proper opportunity of being\nheard then therefore the order passed

LUCKNOW EDUCATIONAL AND SOCIAL WELFARE SOCIETY,LUCKNOW vs. ASSESSMENT UNIT, NFAC, DELHI

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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2012-13 Shri Brahma Prakash Singh, Vs. Principal Commissioner Of 94, Vaishali Enclave, Sector-9, Indira Income Tax-2, Lucknow Nagar, Lucknow Pan: Ajmps4451L (Appellant) (Respondent) Assessee By: Sh. Dharmendra Kumar, C.A. Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 28.08.2025 Date Of Pronouncement: 20.11.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Pcit-2, Lucknow Passed Under Section 263 Of The Income Tax Act On 14.03.2018. The Grounds Of Appeal Are As Under: - “1. That Revision Proceeding Initiated U/S 263 Of Income-Tax Act, 1961 By Learned Pr. Cit-2. Lucknow Is Illegal & Without Jurisdiction. 2. That Since Assessment Order Passed By The Ao Was Not Erroneous In So Far As It Is Prejudicial To The Interests Of The Revenue, Hence Revision Order Passed By Ld. Pr. Cit-2, Lucknow Is Illegal & Without Jurisdiction. 3. That Ld.Ao Had Examined The Issue & After Being Satisfied By The Documentary Evidences & Explanations Furnished By Appellant, Passed Assessment Order, Hence Revision Order, Cancelling The Assessment Order Is Illegal & Without Jurisdiction. 4. That Where An Order Passed By Ao Is Subject To An Appeal That Had Been Filed, Then Commissioner Cannot Invoke Power Under Section 263 In Such Matters, Which Are Agitated In Such Appeal. Since Issue Under Appeal Before Commissioner (Appeals) & Revision Order Passed Under Section 263 Is Same, Hence, Revision Order Passed By Commissioner Is Illegal & Without Jurisdiction. 5. That The Appellant Seeks Permission To Modify And/Or Add Any Other Ground Or Grounds Of Appeal As The Circumstances Of The Case Might Require Or Justify.”

properties purchased by the assessee during the 6 Shri. Brahma Prakash Singh A.Y. 2012-13 assessment year under consideration from time to time. Enquiries have been made from the bank Manager, from Brahma Prakash Singh (HUF) and responses have been filed in respect of all these enquiries. After examining the information, explanation and evidences furnished by the assessee

FIROJ AHMAD ,LUCKNOW vs. ITO-1(4), LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2017-18 Firoz Ahmad Income Tax Officer-1(4) V. B-1174, Indira Nagar, Pratyaksh Kar Bhawan, Lucknow-226016. Lucknow-226001. Pan:Adypa2072K (Appellant) (Respondent) Appellant By: None (Adj. Application Filed) Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 14 11 2024 Date Of Pronouncement: 26 11 2024 O R D E R

142(1) of the Act dated 27.08.2019. During the assessment proceedings, the assessee was called upon to furnish the supporting evidences. It is observed by the Assessing Officer that the assessee failed to furnish the requisite evidence in support of his claim regarding deduction u/s 54 of the Act. Therefore, in the absence of the relevant material/evidence, the Assessing Officer

SHYAM SUNDER GUPTA,KANPUR vs. DY. COMMISSIONER OF INCOME TAX-1, KANPUR

In the result, the appeal of the assessee is dismissed

house property and other sources.\nReturn declaring total income of Rs.13,20,260/- was e-filed on through\nacknowledgement no.499539771280912. The said return was processed\nunder section 143(1) of the Income tax Act, 1961 (herein after for .short\nreferred as 'the Act'). Thereafter, the case was selected for scrutiny\nthrough CASS and accordingly, notice under section

PRECIOUS BJUILDTECH PRIVATE LIMITED,BAREILLY vs. PCIT, , BAREILLY

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

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.66/Lkw/2022 ननिाारण वर्ा/ Assessment Year: 2017-18 Precious Buildtech Pvt Ltd V. Pcit Harmony Apartment, Adiacent Income Tax Department, To Bedi International School, Bareilly-243001. Dental College Road, Pilibhit Bypass Road, Bareilly-243001. Pan:Aagcp1255R अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Rakesh Garg, Adv प्रत्यर्थी कक और से /Respondent By: Shri Mazhar Akram, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 24 07 2025 घोर्णा कक तारीख/ Date Of 30 09 2025 Pronouncement: आदेश / O R D E R

house property”. (v) Besides, being the demonetization assessment year, the AO was required to examine the genuineness of the source of the cash deposits in old SBNSs, if any. CBDT vide internal guidance note for assistance of AOs for verification of cash deposits and framing of assessments in demonetization related cases dated: 13.06.2019 (F.No. 225/145/2019- ITA-II) has issued approach

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

ALLIANCE NIRMAAN LIMITED,BAREILLY vs. PCIT, BAREILLY

In the result, the appeal of the assessee is allowed

properties and flats. The assessee electronically filed his return of income\nfor the year under consideration on 30/03/2018 declaring total income of\nRs.36,84,720/-, which was processed u/s 143(1) of the Act whereby the\nassessee's total income was determined at Rs.36,84,720/-. The case of the\nassessee was selected for scrutiny through CASS and accordingly, notice

VIVEK DIXIT,KANPUR vs. ACIT-CC-2, KANPUR

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

house property,\nbusiness & profession from M/s Sagar Medical Store: besides income from\nother sources in the form of interest. On total turnover of Rs2,27,99,128/-\ngross profit of Rs.18,90,924/- has been disclosed giving a GP rate of\n8.29%.\nDuring the year under consideration, the assessee raised unsecured loans\nof Rs,5,00,000/- each from Shri

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

section 132(4) of the Act on 3rd August, 2015 and letter dated 31st July, 2015 issued by Sh. Madho Gopal Agarwal. The case was centralised as per the orders passed under section 127 of the Act and a notice under section 153A of the Act was issued on 6th September, 2016, which was duly served. Upon receipt of notice

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

section 132(4) of the Act on 3rd August, 2015 and letter dated 31st July, 2015 issued by Sh. Madho Gopal Agarwal. The case was centralised as per the orders passed under section 127 of the Act and a notice under section 153A of the Act was issued on 6th September, 2016, which was duly served. Upon receipt of notice

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

section 132(4) of the Act on 3rd August, 2015 and letter dated 31st July, 2015 issued by Sh. Madho Gopal Agarwal. The case was centralised as per the orders passed under section 127 of the Act and a notice under section 153A of the Act was issued on 6th September, 2016, which was duly served. Upon receipt of notice