LALJI YADAV,LUCKNOW vs. INCOME TAX OFFICER- 6(2), LUCKNOW

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

Reassessment) - Assessment year 2017-18 - Assessee filed his return of\nincome showing an income of certain amount - Case of assessee was selected for\nlimited scrutiny raising queries regarding cash deposit

DEVENDRA PRATAP SINGH,KUMARGANJ FAIZABAD vs. ITO-1, FAIZABAD-NEW, FAIZABAD

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

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

cash deposits during the demonetization period appears to be erroneous, as the said deposits duly represent sales proceeds from the appellant's regular business of petrol and diesel. 2. The reassessment

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)

deposits in the bank account of the assessee. The ld. AR argued that assessment u/s. 153C of the Act in this case is void abinito because of the fact that no books of account were seized in the case of searched person and therefore, no books of account or other documents can be said to have been handed over

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, KANPUR., KANPUR vs. M/S. SUSHRUT INSTITUTE OF PLASTIC SURGERY PRIVATE LIMITED, LUCKNOW

The appeal of the Department stands dismissed whereas the Cross Objection of the assessee stands allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. M/S Sushrut Institute Of Plastic Central Circle 2 Surgery Private Limited Kanpur 29, Shahmeena Road Lucknow Tan/Pan:Aaics2582G (Appellant) (Respondent) C.O. No.15/Lkw/2023 [Arising Out Of Ita No.30/Lkw/2023] Assessment Year: 2019-20 M/S Sushrut Institute Of Plastic V. The Acit Surgery Private Limited Central Circle 2 29, Shahmeena Road Kanpur Lucknow Tan/Pan:Aaics2582G (Cross - Objector) (Respondent)

deposits in the bank account and the cash expenditures during the year have been deducted therefrom, giving the balance figure as the closing cash in hand as on 31st March, 2019, which ITA No.30/LKW/2023 & C.O. No.15/LKW/2023 Page 20 of 28 tallies with the cash in hand as declared in the balance sheet filed by the assessee. No defect has been

SANTOSH KUMAR SHUKLA,LUCKNOW vs. ASSESSMENT UNIT, NFAC, NFAC

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Santosh Kumar Shukla V. The Assessment Unit 11A/141, Vrindavan Colony Nfac Lucknow (U.P) Tan/Pan:Bawps5372J (Appellant) (Respondent) Appellant By: Shri Shalabh Singh, Advocate Respondent By: Shri Amit Kumar, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 12.03.2025 Passed By The National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2015-16. 2. The Brief Facts Of The Case Are That The Assessee Was An Employee Of Planning Research & Action Division Of State Planning Institute, Since 1993. The Case Of The Assessee Was Reopened Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) After Issuing Notice Under Section 148A(B) Of The Act, Vide Dated 16.03.2022 For The Reason That The Assessee Had Made Cash Deposits/Time Deposits In His Bank Account. In Response To Notice Under Section Under Section 148 Of The Act, The Assessee Filed His Return Of Income For The Year Under Consideration On 29.04.2022, Declaring A Total Income Of

Reassessment notice u/s1481(b)dated 16.03.2022 for the present AY 2015- 16 was issued at all, inasmuch as the impugned assessment order passed in 25 pages has concentrated on just a sum of Rs.27,00,000 as cash deposit

INCOME TAX OFFICER- 6(2), LUCKNOW vs. M/S. STATUS VYAPAAR PVT. LTD., LUCKNOW

In the result, the appeal of the Revenue is dismissed

deposited in bank account of assessee which was\none of conduit companies could not be said to be unexplained credit\nbecause source of cash was from beneficiary who wanted to avail\naccommodation entry, no addition of such cash credit to be made in hands\nof assessee\nIt is pertinent to note here that the findings of the Assessing Officer makes

ISHRAT BEG,SITAPUR vs. ITO, SITAPUR

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Ishrat Beg V. The Income Tax Officer S/O Akhtar Beg Sitapur Katra Astal, Laharpur Sitapur (U.P) Tan/Pan:Aoypb5773P (Appellant) (Respondent) Appellant By: Shri K. R. Rastogi, C.A. Respondent By: Shri Saurabh Dubey, D.R. O R D E R

Cash Deposit in Bank is also not valid, legal and proper and is highly excessive. 3. That taxing the above Income U/s. 154BBE is also not valid, legal & proper. 4. That Learned Courts Below are not justified in adding Rs.7,16,780/- on account of Business Profit by applying Net Profit Rate of 8% U/s. 44AD. 5. That the Income

SHOBHA YADAV,CHANDPURA BACHHANA ,BILHAUR vs. COMMISSIONER OF INCOME-TAX (APPEALS) , KNP-W

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2019-20 Shobha Yadav, Vs. Commissioner Of Income Tax Chandpura Bachhana, Bilhaur, (Appeals), Kanpur Kanpur Nagar, U.P.-209202 Pan:Auxpy6004H (Appellant) (Respondent) Assessee By: Sh. Shivam Singh Yadav, Adv Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 30.07.2025 Date Of Pronouncement: 29.08.2025 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 Passed Under Section 250 Of The Income Tax Act, 1961 On 28.02.2025, Dismissing The Appeal Of The Assessee In Limine. The Grounds Of Appeal Are As Under:- “1. That The Learned Commissioner Of Income Tax (Appeals) (Cit(A)) Has Erred In Law & On Facts In Dismissing The Appeal On The Ground Of Delay In Filling Of The Appeal By 33 Days, Without Appreciating The Bona Fide Reasons & Genuine Hardship Faced By The Appellant. 2. That The Learned Cit(A) Failed To Appreciate That The Appellant Is An Illiterate Village Woman With No Access Or Understanding Of Technology & That She Neither Received The Notice Nor The Assessment Order In Physical Form, Leading To Unintentional Delay In Filing The Appeal. 3. That The Learned Cit(A) Failed To Consider That The Appellant'S Cause For Delay Was Neither Deliberate Nor Due To Negligence, But Solely Due To Lack Of Awareness & Therefore Deserved Liberal Construction In The Interest Of Substantial Justice. 4. That The Learned Cit(A) Erred In Holding That The Appellant Did Not Show "Sufficient Cause" For Condonation Of Delay, Despite Her Candid Declaration Of Illiteracy, Lack Of Access To Email & Absence Of Physical Service Of Notices Circumstances Beyond Her Control.

reassessment order is factually erroneous in treating the cash deposits in the appellant's bank account as unexplained income, without

RAJEEV KUMAR SEHGAL,LAKHIMPUR KHERI vs. ITO-3(4), LAKHIMPUR KHERI-2

The appeal of the assessee stands partly allowed

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2014-15 Rajeev Kumar Sehgal V. The Income Tax Officer 3(4) Punjab Colony Lakhimpur Kheri - 2 Lakhimpur Kheri Tan/Pan:Asbps5131M (Appellant) (Respondent) Appellant By: Shri Saurabh Gupta, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R

cash deposits to the tune of Rs.15,47,455/- (Rs.79,80,811 – Rs.64,33,355) remained unexplained. He, therefore, treated the same as unexplained/unaccounted money of the assessee and added the same to the income of the assessee. The AO completed the assessment under section 147 read with sections 144 and 144B of the Act, assessing the total income

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

reassessment proceedings by the Assessing officer u/s 148 of the Income Tax Act 1961, which are solely based on cash deposited

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

In the result, appeal of the assessee is allowed

reassessment proceedings under Section 148 of Act,\n1961 is AIR information received from PNB showing cash deposit of Rs.\n70,19,000/- in Assessee

RAKESH RAWAT,LUCKNOW vs. ITO-4(1), , LUCKNOW

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No. 383 & 384/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 Rakesh Rawat C/O Saurabh Gupta, 50 Narain Das Building, Flat No. 9, Narhi, Lucknow Up-226001 Pan: Bcbpr4851G . . . . . . . अपीलार्थी / Appellant

cash deposits. After recording reasons and obtaining prior approval a reassessment proceeding in assessee’s case by service of notice

RAKESH RAWAT,LUCKNOW vs. ITO-4(1),, LUCKNOW

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No. 383 & 384/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 Rakesh Rawat C/O Saurabh Gupta, 50 Narain Das Building, Flat No. 9, Narhi, Lucknow Up-226001 Pan: Bcbpr4851G . . . . . . . अपीलार्थी / Appellant

cash deposits. After recording reasons and obtaining prior approval a reassessment proceeding in assessee’s case by service of notice

KARUNESH KUMAR SHUKLA,LUCKNOW vs. INCOME TAX OFFICER-1(1), LUCKNOW

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

cash deposits of Rs. 29,91,000/- and earned interest of Rs. 4,17,667/-, the ld. AO initiated proceedings for reassessment

LATE ANIL KUMAR CHAKRAVARTI THROUGH LEGAL HEIR AND WIFE JYOTI,HARDOI vs. ITO-3(2), HARDOI, HARDOI

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2011-12 Late Anil Kumar V. The Ito-3(2) Chakravarti (Through Hardoi Legal Heir & Wife, Jyoti) Hardoi Tan/Pan:Aampc3735C (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 05 09 2024 Date Of Pronouncement: 30 09 2024 O R D E R

cash amounting to Rs.15,00,000/- had been deposited in saving bank account of the assessee. The case was selected for assessment/ reassessment

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

deposited with banks. The copies of said bank accounts were duly filed during the course of assessment proceeding u/s 143(2) before Assistant Commissioner of Income Tax, Lucknow. Proceeding u/s 153C were initiated against the assessee trust. Thereafter the case was transferred to the Central Circle. Detailed show cause notice about all the donations received by the trust was issued

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

deposited with banks. The copies of said bank accounts were duly filed during the course of assessment proceeding u/s 143(2) before Assistant Commissioner of Income Tax, Lucknow. Proceeding u/s 153C were initiated against the assessee trust. Thereafter the case was transferred to the Central Circle. Detailed show cause notice about all the donations received by the trust was issued

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

deposit taken or accepted u/s 269SS and the payments in excess the specified limit in section 269T have been made otherwise than by account payee cheque or account payee bankdraft, as the necessary evidence are not in possession of the assessee. The management certifies that all payments in excess of limit prescribed were made through account payee cheque/drafts or RTGS/NEFT