ASSISTANT COMMISIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. MOHIT ANAND, BAREILLY

Appeals of the Department stand dismissed

Bench: Shri Sudhanshu Srivastava & Shri Nikhil Choudharyit(Ss) A Nos.336 & 337/Lkw/2025 Assessment Years: 2014-15 & 2015-16 Acit, Central Circle, Bareilly Vs. Ankur Anand Kamla Nehru Marg, Civil Lines, 148 Civil Lines, Bareilly, Bareilly, Bareilly-243001. Bareilly-243001. Tan/Pan:Agppa4219C (Appellant) (Respondent) It(Ss)A No.334/Lkw/2025 Assessment Year:2015-16 Acit, Central Circle, Bareilly Vs. Mohit Anand Kamla Nehru Marg, Civil Lines, 148 Civil Lines, Bareilly, Bareilly, Bareilly-243001. Bareilly-243001. Tan/Pan:Abupa3002H (Appellant) (Respondent)

block period that was assessed, section 153A of the Act seeks to assess the total income for the assessment year, which is clear from the first proviso thereto which provides that the Assessing Officer shall assess or reassess

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. ANKUR ANAND, BAREILLY

Appeals of the Department stand dismissed

Bench: Shri Sudhanshu Srivastava & Shri Nikhil Choudharyit(Ss) A Nos.336 & 337/Lkw/2025 Assessment Years: 2014-15 & 2015-16 Acit, Central Circle, Bareilly Vs. Ankur Anand Kamla Nehru Marg, Civil Lines, 148 Civil Lines, Bareilly, Bareilly, Bareilly-243001. Bareilly-243001. Tan/Pan:Agppa4219C (Appellant) (Respondent) It(Ss)A No.334/Lkw/2025 Assessment Year:2015-16 Acit, Central Circle, Bareilly Vs. Mohit Anand Kamla Nehru Marg, Civil Lines, 148 Civil Lines, Bareilly, Bareilly, Bareilly-243001. Bareilly-243001. Tan/Pan:Abupa3002H (Appellant) (Respondent)

block period that was assessed, section 153A of the Act seeks to assess the total income for the assessment year, which is clear from the first proviso thereto which provides that the Assessing Officer shall assess or reassess

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

assessments. The Assessing Officer in the remand report merely reiterated the statements recorded from the aforesaid persons during survey proceedings and the digital evidence found in the mobile of Shri NavinNishar. We find that these evidences had already been addressed in detail by this tribunal in the order passed in the case of Hemadri Machine Tools Pvt Ltd referred

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

assessments. The Assessing Officer in the remand report merely reiterated the statements recorded from the aforesaid persons during survey proceedings and the digital evidence found in the mobile of Shri NavinNishar. We find that these evidences had already been addressed in detail by this tribunal in the order passed in the case of Hemadri Machine Tools Pvt Ltd referred

KHANDELWAL SOYA INDUSTRIES LIMITED ,RAMPUR vs. ACIT(CENTERAL), BAREILLY

In the result, appeal of the assessee is partly allowed in the\nterms indicated hereinbefore

block assessment under section\n153A;\n\n(ii) all pending assessments/reassessments shall stand abated;\n\n(iii) in case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the jurisdiction\nto assess or reassess

M/S ALLIANCE BUILDERS & CONTRACTORS LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX, KANPUR

In the result, the appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2011-12 M/S. Alliance Builders & Asst.Commissioner Of V. Contractors Ltd Income Tax, Central Circle-2 C/O 24/4, The Mall, Kanpur. Laxmi Niwas, 10/503, Allen Ganj, Kanpur. Pan:Aaeca8217A (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 28 11 2024 O R D E R

block assessment made against assessee under section 168BC, read with section 143(2), was wholly illegal and not maintainable [In favour of assessee]” Page 10 of 33 Copy of Order is at page - 65 – 76 - of the paper book.” 6.2 On perusal of the impugned appellate order dated 29.02.2016, we find that during the appellate proceedings in the office

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

assess or reassess the total income for the entire six years block assessment period even in case of completed/unabated assessment

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

assess or reassess the total income for the entire six years block assessment period even in case of completed/unabated assessment

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

assess or reassess the total income for the entire six years block assessment period even in case of completed/unabated assessment

ADHYATM JAIN PROP. M/S JAMBU KUMAR ADHYATAM JAIN SARAF,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUCKNOW

In the result, all the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

block assessment under section 153A; (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess

SHASHI AGARWAL,LUCKNOW vs. DCIT-1,, LUCKNOW

In the result, these two appeals are treated as allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

block assessment under section 153A; (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess

SHASHI AGARWAL,LUCKNOW vs. DCIT, CENTRAL CIRCLE-1, LUCKNOW, LUCKNOW

In the result, these two appeals are treated as allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

block assessment under section 153A; (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess

OCEAN DREAM INFRASTRUCTURE PVT LTD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

block assessment under section 153A; (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess

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

reassessment proceeding. In response to which department has provided copy of order sheet on 24.10.2025. In which reasons are not recorded while issuing notice u/s 148 and approval taken from specified authority were also not provided. Though the case was selected for income escaping assessment of assessee covered by sec. 132 and Assessing Officer while issuing notice u/s 148, shall

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

reassessment proceeding. In response to which department has provided copy of order sheet on 24.10.2025. In which reasons are not recorded while issuing notice u/s 148 and approval taken from specified authority were also not provided. Though the case was selected for income escaping assessment of assessee covered by sec. 132 and Assessing Officer while issuing notice u/s 148, shall

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

reassessment proceeding. In response to which department has provided copy of order sheet on 24.10.2025. In which reasons are not recorded while issuing notice u/s 148 and approval taken from specified authority were also not provided. Though the case was selected for income escaping assessment of assessee covered by sec. 132 and Assessing Officer while issuing notice u/s 148, shall

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

Assessment year:2021-22 & 20-21\nRakesh Kumar Pandey,\nS/o Shri Surya Narayan Pandey, \nVill-Devarda, Block-Belsar, \nGonda-271401 \nPAN:ATIPP6520B \n(Appellant)\nVs. A.C.I.T.,\nCentral Circle-2, \nLucknow. \n(Respondent)\nRevenue by Shri H. S. Usmani, CIT (D.R.) \nAssessee by Shri Mahendra Kumar, F.C.A. \nShri Reghunath Mishra, Advocate\nO R D E R\nPER ANADEE NATH MISSHRA

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeal of the assessee is partly allowed

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

Block-C, Indira Nagar, Tax, Central Circle-I, Lucknow Lucknow-226016 PAN: AWEPS9823P (Appellant) (Respondent) Assessee by: Sh. Swarn Singh, C.A. Revenue by: Sh. R.K. Agarwal, CIT DR Date of hearing: 31.07.2025 Date of pronouncement: 17.10.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: [ This is an appeal filed by the assessee against the orders