SHAKIRA KHATOON (WIFE&LH)LATE RAFEEQ AHMAD ANSARI,SITAPUR vs. DY.CIT, SITAPUR

In the result, all the three appeals of the Assessee stand partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

penalty proceedings under section 271(1)(c) of the Act, separately. 2.4 In other assessment years too, i.e., assessment years 2016-17 and 2017-18, similar addition has been made by the AO, treating the receipts from shipping bill for export as unexplained credit and added to the income of the assessee under section

SHKIRA KHATOON W/O LATE RAFEEQ AHMAD ANSARI,SITAPUR vs. DCIT, SITAPUR

In the result, all the three appeals of the Assessee stand partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

penalty proceedings under section 271(1)(c) of the Act, separately. 2.4 In other assessment years too, i.e., assessment years 2016-17 and 2017-18, similar addition has been made by the AO, treating the receipts from shipping bill for export as unexplained credit and added to the income of the assessee under section

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

151 of the Act and consequently the Id "CIT(A)" ought to have held the re- assessment order as illegal, bad in law and without jurisdiction. 9. BECAUSE on a due consideration of the fact that the re- assessment was made by relying on the documents found during the course of search in the case of a third party which

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

151 of the Act and consequently the Id "CIT(A)" ought to have held the re- assessment order as illegal, bad in law and without jurisdiction. 9. BECAUSE on a due consideration of the fact that the re- assessment was made by relying on the documents found during the course of search in the case of a third party which

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

151 of the Act and consequently the Id "CIT(A)" ought to have held the re- assessment order as illegal, bad in law and without jurisdiction. 9. BECAUSE on a due consideration of the fact that the re- assessment was made by relying on the documents found during the course of search in the case of a third party which

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

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 report dt. 14/06/2024. The relevant para of Assessment Order is as under: 7. During the year under consideration, the assessee was found to have purchased

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

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 report dt. 14/06/2024. The relevant para of Assessment Order is as under: 7. During the year under consideration, the assessee was found to have purchased

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

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 report dt. 14/06/2024. The relevant para of Assessment Order is as under: 7. During the year under consideration, the assessee was found to have purchased

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

In the result, appeal of the assessee is allowed

penalty u/s 271(1)(b) of IT Act, 1961\npassed the order is clear cut violation of settled principle of law\nand against the principle of natural justice.\n6.\nBecause the Id. AO issued notice u/s 142(1) in the correct\naddress of the Appellant i.e. from Kanpur to Noida through\nspeed post and fixing the hearing date

NIRMAL SINGH,AYODHYA vs. ITO WARD-1,, FAIZABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria & Sa. No. 07/Lkw/2024 (Arising Out Of Ita. No.83/Lkw/2024 (Assessment Year: 2014-15) Nirmal Singh The Income Tax Officer, V. 15/2/16, Janki Ghat, Ayodhya- Ward-1, 224123, Faizabad (Up). Cinema Road, Faizabad- New-224001. Pan:Bdsps4165C (Appellant) (Respondent) Appellant By: Shri. Rakesh Garg, Adv Respondent By: Shri. Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 24 09 2024 Date Of Pronouncement: 10 10 2024 O R D E R

151, from the Chief Commissioner of Income-tax, the notice issued under section 148 is without jurisdiction, the reassessment framed be quashed. 5. Because the CIT(A) has erred on facts and in law in upholding the addition of Rs.2,14,22,053/- u/s 56(2)(vii) of the Act, on account of difference between the stamp value

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

u/s 148 of the Act on the basis of survey carried out on assessee. In these two years, there is no issue of commission on sales and the only issue involved in these two years, the addition made by the Assessing Officer on the basis of same statement, which has been recorded u/s 133A of the Act. During assessment year

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

u/s 148 of the Act on the basis of survey carried out on assessee. In these two years, there is no issue of commission on sales and the only issue involved in these two years, the addition made by the Assessing Officer on the basis of same statement, which has been recorded u/s 133A of the Act. During assessment year

ASSISTANT COMMISSIONER OF INCOME TAX, LUCKNOW vs. SUDHANSHU TRIVEDI, LUCKNOW

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2015-16 The Acit V. Sudhanshu Trivedi Lucknow 21/1013, Sector 21 Indira Nagar, Lucknow (U.P) Tan/Pan:Ackpt4164G (Appellant) (Respondent) Appellant By: Shri Amit Singh Chouhan, D.R. Respondent By: S/Shri Rajat Jain & Akshat Jain, Cas O R D E R

penalty proceedings under section 271(1)(c) of the Act, separately. 2.2 Aggrieved, the Assessee preferred an appeal before the Ld. First Appellate Authority. The main issued raised before the Ld. First Appellate Authority was with respect to the validity of reassessment proceedings initiated by the AO under section 147 of the Act. The Ld. First Appellate Authority passed

GAGAN PREET KAUR VIRDI,LUCKNOW vs. ITO-6(2), LUCKNOW-NEW

In the result, the appeal is partly allowed for statistical purposes and the Stay Application is dismissed as infructuous

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

151 of the Act was accorded by the competent authority in a casual manner without due application of mind and consequently the ld. "CIT(A)"should have quashed the I.T.A. No.290/Lkw/2024 3 S.A. No.10/Lkw/2024 Assessment year:2016-17 assessment order holding the assessment proceedings as void-ab- initio and the assessment order as illegal, bad in law and null

DARYABAD CO-OPERATIVE CANE DEVELOPMENT UNION LIMITED,BARABANKI vs. THE ADDL./JOINT/DEPUTY/ACIT, NFAC

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2014-15 Daryabad Co-Operative Cane V. The Addl/Joint/Dy. Acit Development Union Limited Nfac Daryabad, Ram Sanehi Ghat Delhi Barabanki Tan/Pan:Aaaad4943N (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 23 04 2025 Date Of Pronouncement: 24 04 2025 O R D E R

penalty proceedings under section 271(1)(c) of the Act, separately. 3. Aggrieved, the Assessee preferred an appeal before the NFAC, which dismissed the appeal of the assessee for the reason of there being a delay of 159 days in filing of the appeal before the NFAC. ITA No.196/LKW/2025 Page 3 of 7 4. Now, the assessee has approached this

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)

penalty proceedings under section 271(1)(c) were initiated. 10. In his order for the A.Y. 2015-16, the ld. AO referred to the case of the ld. CIT(Exemption), Lucknow vs. Moradabad Development Authority in ITA No. 3/2017 in which the Hon’ble Allahabad High Court had dismissed the appeal of the department for the assessment year

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)

penalty proceedings under section 271(1)(c) were initiated. 10. In his order for the A.Y. 2015-16, the ld. AO referred to the case of the ld. CIT(Exemption), Lucknow vs. Moradabad Development Authority in ITA No. 3/2017 in which the Hon’ble Allahabad High Court had dismissed the appeal of the department for the assessment year

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)

penalty proceedings under section 271(1)(c) were initiated. 10. In his order for the A.Y. 2015-16, the ld. AO referred to the case of the ld. CIT(Exemption), Lucknow vs. Moradabad Development Authority in ITA No. 3/2017 in which the Hon’ble Allahabad High Court had dismissed the appeal of the department for the assessment year

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)

penalty proceedings under section 271(1)(c) were initiated. 10. In his order for the A.Y. 2015-16, the ld. AO referred to the case of the ld. CIT(Exemption), Lucknow vs. Moradabad Development Authority in ITA No. 3/2017 in which the Hon’ble Allahabad High Court had dismissed the appeal of the department for the assessment year