USHA YADAV,LUCKNOW vs. INCOME TAX OFFICER RANGE 6(2), LUCKNOW

In the result, both appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

90,264/-; ii. Notice of demand u/s 156 of the Act for a.y.2013-14 for a sum of Rs.5,000/-; and iii. Notice of demand u/s 156 of the Act for a.y.2013-14 for a sum of Rs.10, 000/-. g. Appellant received ‘Order u/s 271F of the Act’ on 1310-2022 at her address by “post. h. On receipt of aforesaid notices

MAKASHOOD ASHARAF,LAKHIMPUR KHERI vs. THE INCOME TAX OFFICER, LAKHIMPUR KHERI

In the result, the appeal of the assessee is allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2016-17 Makashood Asharaf, 98-Moh. The Income Tax Officer, Seikh Sarain, Kheri Town, Distt.- Vs. Range-3(4), Lakhimpur Kheri- Lakhimpur Kheri-1 (U.P.) 1 Pan:Bkwpa9250R (Appellant) (Respondent) Assessee By: Sh. Shubham Rastogi, C.A. Revenue By: Sh. Sunil Kumar Rajwanshi, Addl. Cit Dr Date Of Hearing: 29.08.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Filed Against The Order Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 On 28.07.2022 Upholding The Penalty Levied Under Section 271B By The Ito-3(4), Lakhimpur-1 Vide His Order Dated 25.11.2019. The Grounds Of Appeal Preferred Are As Under:-

u/s 271B of I. T. Act is illegal and liable to be quashed.” And prayed that the same had been raised at this stage as this was a purely legal ground that went to the very root of the case. The assessee placed reliance on the following cases for proposition that he was entitled to raise the fresh legal ground

MADAN LAL JAIN,KANPUR vs. ITO WARD 1(1)(2), KANPUR

In the result, these appeals in ITA

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2013-14 Shri Madan Lal Jain Dcit, Central Circle-1 V. 24/4, The Mall, Kanpur- [Now Ito-1(2)] 208001. Kanpur. Pan:Abwpj2684C (Appellant) (Respondent)

90,000/- under section 271(1)(c) of the act 7. Because of the facts and in the circumstances of the case, the ld.ao has erred in law and on facts in imposing penalty as the addition prescribed u/s

MADAN LAL JAIN,KANPUR vs. ITO WARD 1(1)(2), KANPUR

In the result, these appeals in ITA

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2013-14 Shri Madan Lal Jain Dcit, Central Circle-1 V. 24/4, The Mall, Kanpur- [Now Ito-1(2)] 208001. Kanpur. Pan:Abwpj2684C (Appellant) (Respondent)

90,000/- under section 271(1)(c) of the act 7. Because of the facts and in the circumstances of the case, the ld.ao has erred in law and on facts in imposing penalty as the addition prescribed u/s

SHRI MADAN LAL JAIN,KANPUR vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1 (NOW ITO-1(2)), KANPUR

In the result, these appeals in ITA

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2013-14 Shri Madan Lal Jain Dcit, Central Circle-1 V. 24/4, The Mall, Kanpur- [Now Ito-1(2)] 208001. Kanpur. Pan:Abwpj2684C (Appellant) (Respondent)

90,000/- under section 271(1)(c) of the act 7. Because of the facts and in the circumstances of the case, the ld.ao has erred in law and on facts in imposing penalty as the addition prescribed u/s

MOHAMMAD FAHEEM,LUCKNOW vs. INCOME TAX OFFICER, RANGE (I), LUCKNOW

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

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2014-15 Mohammad Faheem V. The Income Tax Officer Shan Timber Broker & Supplier Range 4(1) 268/122, Master Kanhaya Lal Road Lucknow Aishbagh, Lucknow Tan/Pan:Abipf8034C (Appellant) (Respondent) Appellant By: Hri Rohit Bhalla, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 22 05 2025 Date Of Pronouncement: 23 05 2025 O R D E R

penalty proceedings under sections 271F and 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 non-compliance by the Assessee. 4. Now, the Assessee has approached this Tribunal challenging the orders of the AO as well as NFAC by raising

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

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

SHAKIRA KHATOON( WIFE&L/H)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

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

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

penalty proceedings under \nsection 271(1)(c) were initiated. \n11. Moving on further, the ld. AO observed that the assessee had transferred funds to the \ninfrastructure development fund. However, it had not included these receipts in its income for \nthe year. The assessee had transferred the amounts to the infrastructure development fund in its \nbalance-sheet, which according

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

penalty proceedings under \nsection 271(1)(c) were initiated.\n11. Moving on further, the ld. AO observed that the assessee had transferred funds to the \ninfrastructure development fund. However, it had not included these receipts in its income for \nthe year. The assessee had transferred the amounts to the infrastructure development fund in its \nbalance-sheet, which according

SRI SAINATH ASSOCIATES,LUCKNOW vs. DY.CIT-6, LUCKNOW

In the result, the appeal is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

90 (DEL) Business expenditure — Ad hoc disallowance for being excessive and unverifiable — Validity = Books of account of the assessee audited I.T.A. No.649/Lkw/2024 Assessment Year:2017-18 4 and no defects found therein by the AO — No specific expenditure pointed out which could not be subjected to check and verification — Such disallowances never made in the past — Impugned ad hoc disallowances