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)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

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

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

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)

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

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 145(3) of the Act and estimated income according to provision of sec. 144 of the Act. It is relevant to mention that these are the general observation made by Auditor in TAR without adverse finding on particular transactions and figures, which are year wise reproduced for ready reference. Observation of Auditor in TAR AY Para/ Page Observation

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 145(3) of the Act and estimated income according to provision of sec. 144 of the Act. It is relevant to mention that these are the general observation made by Auditor in TAR without adverse finding on particular transactions and figures, which are year wise reproduced for ready reference. Observation of Auditor in TAR AY Para/ Page Observation

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 145(3) of the Act and estimated income according to provision of sec. 144 of the Act. It is relevant to mention that these are the general observation made by Auditor in TAR without adverse finding on particular transactions and figures, which are year wise reproduced for ready reference. Observation of Auditor in TAR AY Para/ Page Observation

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

property, interest on differed or delayed payments, thus what was\nemerging was that the activity of the assessee was purely that of a commercial\norganization. Therefore, the ld. AO held that the surplus of the assessee was not\nincidental to its activities but was the desired outcome of its activities. He further\ncommented that the exemption enjoyed under section

M/S AYODHYA DEVELOPMENT AUTHORITY(FORMERLY AYODHYA FAIZABAD DEVELOPMENT AUTHORITY),AYODHYA vs. THE DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

3 of the U.P.U.P.D.A 1973, vide notification dated 26th Nov 1996 for the planned development of the twin cities of Ayodhya and Faizabad. Section (4) of the said Act contained provisions that showed the deep control of the state Govt over the authority. Section (7) contained the objects of the authority, while section (10) provided for submission of the plan

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

section 11(2), while directing the ld. AO to compute the income in the manner provided under section 11. Accordingly, additional ground number 2 does not seem to fit with the facts of the case and therefore it is also dismissed. This brings us to additional ground number 3 ie that the Ld CIT(A) has not considered whether

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

property, interest on differed or delayed payments, thus what was\nemerging was that the activity of the assessee was purely that of a commercial\norganization. Therefore, the ld. AO held that the surplus of the assessee was not\nincidental to its activities but was the desired outcome of its activities. He further\ncommented that the exemption enjoyed under section

M/S AYODHYA DEVELOPMENT AUTHORITY (FORMELY AYODHYA FAIZABAD DEVELOPMENT AUTHORITY),LUCKNOW vs. THE DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, LUCKNOW

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

3 of \nthe U.P.U.P.D.A 1973, vide notification dated 26th Nov 1996 for the planned development of the \ntwin cities of Ayodhya and Faizabad. Section (4) of the said Act contained provisions that showed \nthe deep control of the state Govt over the authority. Section (7) contained the objects of the \nauthority, while section (10) provided for submission of the plan

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

3 of \nthe U.P.U.P.D.A 1973, vide notification dated 26th Nov 1996 for the planned development of the \ntwin cities of Ayodhya and Faizabad. Section (4) of the said Act contained provisions that showed \nthe deep control of the state Govt over the authority. Section (7) contained the objects of the \nauthority, while section (10) provided for submission of the plan

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

3 of \nthe U.P.U.P.D.A 1973, vide notification dated 26th Nov 1996 for the planned development of the \ntwin cities of Ayodhya and Faizabad. Section (4) of the said Act contained provisions that showed \nthe deep control of the state Govt over the authority. Section (7) contained the objects of the \nauthority, while section (10) provided for submission of the plan

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

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

property, interest on differed or delayed payments, thus what was\nemerging was that the activity of the assessee was purely that of a commercial\norganization. Therefore, the ld. AO held that the surplus of the assessee was not\nincidental to its activities but was the desired outcome of its activities. He further\ncommented that the exemption enjoyed under section

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

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

property, interest on differed or delayed payments, thus what was\nemerging was that the activity of the assessee was purely that of a commercial\norganization. Therefore, the ld. AO held that the surplus of the assessee was not\nincidental to its activities but was the desired outcome of its activities. He further\ncommented that the exemption enjoyed under section

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

section 11, did not consider the findings of the AO with\nrespect to section 11(2), section 13(1)(d) and section 13(3). He has pointed out that\nonce the ld. CIT(A) had held that the income of the assessee should be computed in\nthe manner specified in section 11, taking into account information given in the\naudit

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

144 of the Act. It is relevant to mention that \nthese are the general observation made by Auditor in TAR without adverse \nfinding on particular transactions and figures, which are year wise \nreproduced for ready reference.\nObservation of Auditor in TAR\nAY Para/ Page\nof\nAssessment\nOrder\nObservation of AO\nRemarks\n2014-15\n5.1 / 2 & 3\n5.1 The Auditor

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

In the result, appeal of the assessee is allowed

Section 144 r.w.s.147 of\nthe Income Tax Act, 1961, vide which demand of Rs.29,21,980/\nhas been confirmed against the Appellant. A copy of order dated\n05.12.2019 arealready been annexed herewith as Annexure No.6\nof the Index to Appeal.\n3.\nThat the Appellant is also challenging the Demand Notice in Form\n7, dated 05.12.2019 passed

SANTOSH KUMAR SHUKLA,LUCKNOW vs. ASSESSMENT UNIT, NFAC, NFAC

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Santosh Kumar Shukla V. The Assessment Unit 11A/141, Vrindavan Colony Nfac Lucknow (U.P) Tan/Pan:Bawps5372J (Appellant) (Respondent) Appellant By: Shri Shalabh Singh, Advocate Respondent By: Shri Amit Kumar, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 12.03.2025 Passed By The National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2015-16. 2. The Brief Facts Of The Case Are That The Assessee Was An Employee Of Planning Research & Action Division Of State Planning Institute, Since 1993. The Case Of The Assessee Was Reopened Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) After Issuing Notice Under Section 148A(B) Of The Act, Vide Dated 16.03.2022 For The Reason That The Assessee Had Made Cash Deposits/Time Deposits In His Bank Account. In Response To Notice Under Section Under Section 148 Of The Act, The Assessee Filed His Return Of Income For The Year Under Consideration On 29.04.2022, Declaring A Total Income Of

Properties vs. ACIT 340 CTR 690Bom; Kanakanala Ravinder Reddy v ITO 334 CTR 646 Telangna. Jasjit Singh and Others v Uol 340 CTR P&H Jatinder Singh Bhangu v Uol 339 CTR 473 P&H, Kulwant Singh v Uol 341 CTR 700 P&H. The income tax act being an All India statute the judgments and judicial pronouncements