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

nature and complexity of the accounts of the assessee Page 11 of 33 and the interests of the revertue, is of the opinion that it is necessary so to do, he may, with the previous approval of the Chief Commissioner or Commissioner, direct the assessee to get the accounts audited by an accountant, as defined in the Explanation below

ZAIN ALAM,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- II, KANPUR

In the result, all the appeals of the assessees are partly allowed

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

reassessment order without lawful jurisdiction u/s 148 of the IT Act, 1961. 4. That the ld. Assessing Officer has passed order u/s 147 without providing reason to believe making the order and its proceeding void ab initio. 5. That the ld. CIT(A) has erred in confirming addition made by the Assessing Officer on account of alleged bogus long term

SHAHEEN RABIA,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -II, KANPUR

In the result, all the appeals of the assessees are partly allowed

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

reassessment order without lawful jurisdiction u/s 148 of the IT Act, 1961. 4. That the ld. Assessing Officer has passed order u/s 147 without providing reason to believe making the order and its proceeding void ab initio. 5. That the ld. CIT(A) has erred in confirming addition made by the Assessing Officer on account of alleged bogus long term

NAUSHEEN FARAH,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, KANPUR

In the result, all the appeals of the assessees are partly allowed

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

reassessment order without lawful jurisdiction u/s 148 of the IT Act, 1961. 4. That the ld. Assessing Officer has passed order u/s 147 without providing reason to believe making the order and its proceeding void ab initio. 5. That the ld. CIT(A) has erred in confirming addition made by the Assessing Officer on account of alleged bogus long term

MARGHOOB ALAM,KANPUR vs. DCUT, CC-II, KANPUR, KANPUR

In the result, all the appeals of the assessees are partly allowed

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

reassessment order without lawful jurisdiction u/s 148 of the IT Act, 1961. 4. That the ld. Assessing Officer has passed order u/s 147 without providing reason to believe making the order and its proceeding void ab initio. 5. That the ld. CIT(A) has erred in confirming addition made by the Assessing Officer on account of alleged bogus long term

NISHAT ARA,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, KANPUR

In the result, all the appeals of the assessees are partly allowed

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

reassessment order without lawful jurisdiction u/s 148 of the IT Act, 1961. 4. That the ld. Assessing Officer has passed order u/s 147 without providing reason to believe making the order and its proceeding void ab initio. 5. That the ld. CIT(A) has erred in confirming addition made by the Assessing Officer on account of alleged bogus long term

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

reassessment proceedings. DDIT (Inv), Unit-2, Kolkata submitted its report on 17.04.2018 and the assessment order was passed on 19.04.2018 in undue haste, without conducting any further investigation. This is entirely in violation of the principles of natural justice

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

reassessment proceedings. DDIT (Inv), Unit-2, Kolkata submitted its report on 17.04.2018 and the assessment order was passed on 19.04.2018 in undue haste, without conducting any further investigation. This is entirely in violation of the principles of natural justice

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

reassessment proceedings. DDIT (Inv), Unit-2, Kolkata submitted its report on 17.04.2018 and the assessment order was passed on 19.04.2018 in undue haste, without conducting any further investigation. This is entirely in violation of the principles of natural justice

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

reassessment proceedings. DDIT (Inv), Unit-2, Kolkata submitted its report on 17.04.2018 and the assessment order was passed on 19.04.2018 in undue haste, without conducting any further investigation. This is entirely in violation of the principles of natural justice

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

Nature of business and modus operendi of the companies from whom assesses had received unsecured loans. DDIT (Inv). Unit-2, Kolkata submitted its report vide letter dated 17.04.2018 stating threin that summons u/s 131 were issued to the above mentioned company but summons were returned unserved by the Postal Department. Further Inspector was also deputed to make enquiry for their

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

Nature of business and modus operendi of the companies from whom assesses had received unsecured loans. DDIT (Inv). Unit-2, Kolkata submitted its report vide letter dated 17.04.2018 stating threin that summons u/s 131 were issued to the above mentioned company but summons were returned unserved by the Postal Department. Further Inspector was also deputed to make enquiry for their

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, KANPUR, KANPUR vs. SHRI MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of the Revenue stands dismissed

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

Nature of business and modus operendi of the companies from whom assesses had received unsecured loans. DDIT (Inv). Unit-2, Kolkata submitted its report vide letter dated 17.04.2018 stating threin that summons u/s 131 were issued to the above mentioned company but summons were returned unserved by the Postal Department. Further Inspector was also deputed to make enquiry for their

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

In the result, appeal of the assessee is allowed

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 is too short when she is\nvery well known that the distance is more than 400 K.M's, that\nis bad in law and failed to give proper

ACIT, CIRCLE 3, LUCKNOW, LUCKNOW vs. ANSHUMAN SINGH, LUCKNOW

In the result, the appeal of Revenue is allowed

Natural Justice, so that the reason, which forms the basis for the proposal of re- assessment, cannot be kept back\". Recording of reasons and furnishing the same are strict requirements of the Statute. When there was no furnishing of the recorded reasons in spite of a request for the same and still the assessment was made, such assessment cannot

SH. SUKHVINDER SINGH,KANPUR vs. PR CIT, CENTRAL, KANPUR

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

justice and equity. 6.That any other relief or reliefs as your honour may deem fit in the facts and circumstances of the case, be granted. That the appellant craves liberty to add, amend, alter or vary any ground of appeal either at the time of hearing of the appeal or before the disposal of the appeal.” (B) For the sake

SH. SUKHVINDER SINGH,KANPUR vs. PR CIT, CENTRAL, KANPUR

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

justice and equity.\n\n6. That any other relief or reliefs as your honour may deem fit in the facts and circumstances of the case, be granted.\n\nThat the appellant craves liberty to add, amend, alter or vary any ground of appeal either at the time of hearing of the appeal or before the disposal of the appeal

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

reassessment order u/s 147 of the Act had been passed by the Assessing Officer without issuing the mandatory notice under section 143(2) of the Act, the ld. "CIT(A)" should have held the re-assessment order as illegal, bad in law and without jurisdiction. 6. BECAUSE in the reason to believe the Id. AO had not substantiated

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

reassessment order u/s 147 of the Act had been passed by the Assessing Officer without issuing the mandatory notice under section 143(2) of the Act, the ld. "CIT(A)" should have held the re-assessment order as illegal, bad in law and without jurisdiction. 6. BECAUSE in the reason to believe the Id. AO had not substantiated