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

rectification orders u/s 154 on page 164-179 of PB Vol-1) The Addl.CIT while giving approval to the cases on the same day or next day where the approval were given to 110 cases, failed to apply mind to the facts of the case, the assessment proceeding conducted by the AO, the issue in appraisal, seized documents and replies

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

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

rectification application under section 154 of the Act, dated 27.12.2024, raising a ground that the grounds raised by the assessee, challenging the initiation of assessment proceedings by sending the notice under section 148 of the Act dated 29.03.2018 have not been dealt with by the ld. CIT(A). The NFAC dismissed the application dated 27.12.2024 moved by the assessee under

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

u/s 10 (23C) of The Act are the statements of those persons. For this year, original assessment is already completed under Section 143(3) of the Act on 27 March 2014 therefore, it clearly shows that impugned assessment is a concluded assessment at the time of search. Such retracted statement also cannot be said to be incriminating material found during

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

u/s 10 (23C) of The Act are the statements of those persons. For this year, original assessment is already completed under Section 143(3) of the Act on 27 March 2014 therefore, it clearly shows that impugned assessment is a concluded assessment at the time of search. Such retracted statement also cannot be said to be incriminating material found during

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD.,, LUCKNOW

Reassessment Proceeding.\nDt. 27.06.2022, 20.07.2022, 03.08.2022, 09.01.2023,\n16.02.2023 03.03.2023, 16.03.2023, 21.03.2023 & 22.03.2023\n6. Copy of Replies filed before CIT(Appeal)\n1. Written Submission dt. 14.06.2024\n2. Written Submission dt. 16.08.2024\nITA NO. 356/LKW./2020\nITA NO. 453/LKW./2020\nA.Y. 2016-17\nPAPER BOOK\nIN\nAPCO INFRATECH PVT. LTD., LUCKNOW\nINDEX\nS.L.\nNo.\nPARTICULARS\n1.\nCopy of Return of Income

M/S. APCO INFRATECH PVT. LTD.,,LUCKNOW vs. ACIT-I, LUCKNOW

In the result, appeals vide I

Reassessment Proceeding.\n27.06.2022, 20.07.2022, 03.08.2022, 09.01.2023,\n16.02.2023 03.03.2023, 16.03.2023, 21.03.2023 & 22.03.2023\n6.\nCopy of Replies filed before CIT(Appeal)\n1. Written Submission dt. 14.06.2024\n2. Written Submission dt. 16.08.2024\n\nITA NO. 356/LKW./2020\nITA NO. 453/LKW./2020\nA.Y. 2016-17\nPAPER BOOK\nIN\nAPCO INFRATECH PVT. LTD., LUCKNOW\nINDEX\n\nS.L.\nNo.\nPARTICULARS\n1.\nCopy of Return of Income

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD., LUCKNOW

Reassessment Proceeding.\n27.06.2022, 20.07.2022, 03.08.2022, 09.01.2023,\n16.02.2023 03.03.2023, 16.03.2023, 21.03.2023 & 22.03.2023\n\n6.\nCopy of Replies filed before CIT(Appeal)\n1. Written Submission dt. 14.06.2024\n2. Written Submission dt. 16.08.2024\n\nITA NO. 356/LKW./2020\nITA NO. 453/LKW./2020\nA.Y. 2016-17\nPAPER BOOK\nIN\nAPCO INFRATECH PVT. LTD., LUCKNOW\nINDEX\nS.L.\nNo.\nPARTICULARS\n1.\nCopy of Return of Income