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

220/-.\n3.) The Ld. CIT (A) has erred in deleting the addition made on account of advances of\ncontracts of Rs.14,26,40,652/-.\n4.) Appellant craves leave to add or amend the ground of appeal, as stated above as\nand when need of doing so arises with the prior permission of the Hon'ble Bench.\n\nITA No.533/LKW/2014

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

220/-.\n3.) The Ld. CIT (A) has erred in deleting the addition made on account of advances of contracts of Rs.14,26,40,652/-.\n4.) Appellant craves leave to add or amend the ground of appeal, as stated above as and when need of doing so arises with the prior permission of the Hon'ble Bench.\n\nITA No.533/LKW/2014

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

220/-.\n3.) The Ld. CIT (A) has erred in deleting the addition made on account of advances of\ncontracts of Rs.14,26,40,652/-.\n4.) Appellant craves leave to add or amend the ground of appeal, as stated above as\nand when need of doing so arises with the prior permission of the Hon'ble Bench.\n\nITA No.533/LKW/2014

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

220/-.\n3.) The Ld. CIT (A) has erred in deleting the addition made on account of advances of\ncontracts of Rs.14,26,40,652/-.\n4.) Appellant craves leave to add or amend the ground of appeal, as stated above as\nand when need of doing so arises with the prior permission of the Hon'ble Bench.\nITA No.533/LKW/2014

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

220/-.\n3.) The Ld. CIT (A) has erred in deleting the addition made on account of advances of\ncontracts of Rs.14,26,40,652/-.\n4.) Appellant craves leave to add or amend the ground of appeal, as stated above as\nand when need of doing so arises with the prior permission of the Hon'ble Bench.\n\nITA No.533/LKW/2014

KASHI NATH SETH SARRAF PRIVATE LIMITED,HARDOI vs. ACIT, SITAPUR, SITAPUR

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

220/- of silver on\npresumption basis and the rest of the sales is being\ntreated as bogus. No parameter of accepting the\naforesaid sales are mentioned in the order.\nThat the assessee had filed monthly purchase details,\nmonthly sales details and monthly opening and closing\nstock details before the ld. AO and the ld. AO had not\npointed

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

220-224 of the paperbook vol-1. 6. The appellant very humbly submits before your honour that from the above timeline and conduct of assessment proceedings by the ld.AO, it is prima-facie apparent that the assessment has been drafted and completed by the ld.AO hurriedly without due application of mind to facts and law in each and every case

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

220-224 of the paperbook vol-1. 6. The appellant very humbly submits before your honour that from the above timeline and conduct of assessment proceedings by the ld.AO, it is prima-facie apparent that the assessment has been drafted and completed by the ld.AO hurriedly without due application of mind to facts and law in each and every case

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

220-224 of the paperbook vol-1. 6. The appellant very humbly submits before your honour that from the above timeline and conduct of assessment proceedings by the ld.AO, it is prima-facie apparent that the assessment has been drafted and completed by the ld.AO hurriedly without due application of mind to facts and law in each and every case

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

section 27 of the General Clauses Act, 1897 which is mentioned as under: "Meaning of service by post": Where any Central Act or Regulation made after the commencement of this Act authorizes or requires any document to be served by post, whether the expression serve or either of the expressions give or send or any other expression is used, then

MOHD. ASFAND AKHTAR,KANPUR vs. DEPUTI COMMISSIONER OF INCOME TAX CC-2, 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

section 27 of the General Clauses Act, 1897 which is mentioned as under: "Meaning of service by post": Where any Central Act or Regulation made after the commencement of this Act authorizes or requires any document to be served by post, whether the expression serve or either of the expressions give or send or any other expression is used, then