KAPIL KHANDELWAL,BAREILLY, UTTAR PRADESH vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-I, BAREILLY , BAREILLY, UTTAR PRADESH

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2015-16 Kapil Khandelwal, Vs. Asstt. Commissioner Of 56, Moar Kothi, Gangapur, Bareilly Income Tax, Circle-I, Bareilly Pan: Aiypk4908M (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. R.R.N. Shukla, Addl Cit Dr Date Of Hearing: 22.01.2026 Date Of Pronouncement: 27.02.2026 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961, Wherein The Ld. Cit(A) Has Confirmed The Penalty Levied Upon The Assessee Under Section 271(1)(C) By The Ld. Ao On 17.03.2022 & Dismissed The Appeal Of The Assessee For The A.Y. 2015-16. The Grounds Of Appeal Are As Under: - “1. Because Requisite Satisfaction For Levy Of Penalty U/S 271(1)(C) If The Income Tax Act 1961 Was Not Recorded In The Regular Assessment Order Dated 22.12.2017 Passed A/S 100%, Therefore, Penalty Proceedings Got Wholly Vitiated & Consequently, The Id. "Cit(A)" Ought To Have Quashed The Penalty Order Dated 17.03.2022, Being Illegal, Bad-In-Law & Without Jurisdiction 2. Because The Show Cause Notice For Levy Of Penalty Under Section 271(1)(C) Of The Act Did Not Specify Under Which Limb Penalty Was Sought To Be Imposed I.E.. Whether On Account Of Concealment Of Income Or For Furnishing Inaccurate Particulars Of Income & Consequently, The Penalty Order Dated 17.03.2022 Passed By Faceless Assessing Officer Deserved To Be Quashed.

56, Moar Kothi, Gangapur, Bareilly Income Tax, Circle-I, Bareilly PAN: AIYPK4908M (Appellant) (Respondent) Assessee by: Sh. P.K. Kapoor, C.A. Revenue by: Sh. R.R.N. Shukla, Addl CIT DR Date of hearing: 22.01.2026 Date of pronouncement: 27.02.2026 O R D E R PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeals for assessment year 2003-04 to 2008-09

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

section 133A of the Act were also carried out at many places belonging to the assessee group and its business associates. As a result of search/survey operations, various documents were seized/impounded, resultant to which the group as a whole agreed to surrender a sum of Rs.10 crores as undisclosed income/investment. The declaration to this effect was originally made by Shri

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeals for assessment year 2003-04 to 2008-09

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

section 133A of the Act were also carried out at many places belonging to the assessee group and its business associates. As a result of search/survey operations, various documents were seized/impounded, resultant to which the group as a whole agreed to surrender a sum of Rs.10 crores as undisclosed income/investment. The declaration to this effect was originally made by Shri

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeals for assessment year 2003-04 to 2008-09

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

section 133A of the Act were also carried out at many places belonging to the assessee group and its business associates. As a result of search/survey operations, various documents were seized/impounded, resultant to which the group as a whole agreed to surrender a sum of Rs.10 crores as undisclosed income/investment. The declaration to this effect was originally made by Shri

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeals for assessment year 2003-04 to 2008-09

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

section 133A of the Act were also carried out at many places belonging to the assessee group and its business associates. As a result of search/survey operations, various documents were seized/impounded, resultant to which the group as a whole agreed to surrender a sum of Rs.10 crores as undisclosed income/investment. The declaration to this effect was originally made by Shri

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeals for assessment year 2003-04 to 2008-09

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

section 133A of the Act were also carried out at many places belonging to the assessee group and its business associates. As a result of search/survey operations, various documents were seized/impounded, resultant to which the group as a whole agreed to surrender a sum of Rs.10 crores as undisclosed income/investment. The declaration to this effect was originally made by Shri

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeals for assessment year 2003-04 to 2008-09

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

section 133A of the Act were also carried out at many places belonging to the assessee group and its business associates. As a result of search/survey operations, various documents were seized/impounded, resultant to which the group as a whole agreed to surrender a sum of Rs.10 crores as undisclosed income/investment. The declaration to this effect was originally made by Shri

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeals for assessment year 2003-04 to 2008-09

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

section 133A of the Act were also carried out at many places belonging to the assessee group and its business associates. As a result of search/survey operations, various documents were seized/impounded, resultant to which the group as a whole agreed to surrender a sum of Rs.10 crores as undisclosed income/investment. The declaration to this effect was originally made by Shri

TINICH SAHKARI GANNA SAMITI LIMITED,BASTII vs. ITO, BASTI

Bench: Shri. Sudhanshu Srivastava

penalty proceedings under sections 271(1)(1)(c) and 271B of the Act, separately. 3.3 Aggrieved, the Assessee preferred an appeal before the NFAC, which partly allowed the appeal of the assessee. 3.4 Now, the assessee has approached this Tribunal challenging the order of the NFAC, by raising the following grounds of appeal: 1. Because the impugned order

TINICH SAHKARI GANNA SAMITI LIMITED,BASTI vs. ITO, , BASTI

Bench: Shri. Sudhanshu Srivastava

penalty proceedings under sections 271(1)(1)(c) and 271B of the Act, separately. 3.3 Aggrieved, the Assessee preferred an appeal before the NFAC, which partly allowed the appeal of the assessee. 3.4 Now, the assessee has approached this Tribunal challenging the order of the NFAC, by raising the following grounds of appeal: 1. Because the impugned order

ASSISTANT COMMISSIONER OF INCOME-TAX, RANGE-V, LUCKNOW vs. M/S. PREMIER CAR SALES LIMITED, LUCKNOW

In the result, the appeals of the Revenue and Cross Objections of the assessee are dismissed

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

Penalty proceedings is initiated and notice u/s 271(1)(c) is being issued separately for furnishing of inaccurate particulars of income.” 4.1 The above findings of the Assessing Officer clearly demonstrate that Assessing Officer has made the addition on the basis of directions of Addl. CIT, Range-5, Lucknow and has not examined anything at his own. The Assessing Officer

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

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

ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW vs. SHRI BHUPINDER SINGH TALWAR, LUCKNOW

In the result, the appeal of the assessee is partly allowed\nfor statistical purposes

Section 158BC of the\nAct in the present case which is an amount u/s 153C of the I.T. Act. The\nCIT(A) has ignored the ratio of decision of R.K. Arora in Appeal no. 56 of\n2011 in the case of CIT(Central) Kanpur Vs Raj Kumar Arora.\n6. That the order of the Ld. CIT(A) being erroneous

DHIRENDRA PRATAP,LUCKNOW vs. INCOME TAX OFFICER-3(2), WARD-3(2), HARDOI

In the result, the appeal of the assessee stands allowed

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2011-12 Dhirendra Pratap V. The Income Tax Officer A-16/1052, Sector 15 Ward 3(2) Near Vasundhra Complex Hardoi Indira Nagar, Lucknow (U.P) Tan/Pan:Ayepp3148C (Applicant) (Respondent) Applicant By: Shri Rakesh Garg, Advocate Respondent By: Shri R.R.N. Shukla, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 19.12.2024, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2011-12. 2.0 The Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Year Under Consideration On 06.11.2018 Declaring A Total Income Of Rs.1,75,750/-. The Income Tax Department Was In Possession Of Information That The Assessee Had Deposited Cash To The Tune Of Rs.19,81,000/- In His Bank Account. The Assessing Officer (Ao) Issued A Query Letter Under Section 133(6) Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) On 04.01.2018, Requiring The Assessee To Furnish The Source Of Cash Deposits Along With Other Evidentiary Proof, In Response To Which The Assessee Filed Reply On 07.02.2018. Since

56,750/-. 2.1 The AO also initiated penalty proceedings under section 271(1)(c) of the Act, separately. 2.2 Aggrieved, the Assessee preferred an appeal before the NFAC, which set aside the order of the AO and restored the matter to the file of the AO for making a fresh assessment, vide order dated 19.12.2024, observing as under

VIJAY KUMAR GUPTA,SIDDHARTH NAGAR vs. ACIT, GONDA

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

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2017-18 Vijay Kumar Gupta V. The Acit Bewa Chauraha Gonda - New Dumariyaganj Siddharth Nagar Tan/Pan:Bmypg7642F (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri R. K. Agarwal, Cit (Dr) Date Of Hearing: 05 05 2025 Date Of Pronouncement: 22 05 2025 O R D E R

56,760/-. 2.1 The AO invoked the provisions of section 115BBE of the Act and also initiated penalty proceedings under section 270A(1) read with section 270A(9)(e) and 271 of the Act, separately. 3. Aggrieved, the Assessee preferred an appeal before the Ld. First Appellate Authority. Later on, the case of the assessee was migrated to NFAC, which

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