ARUN KUMAR MAURYA,LUCKNOW vs. ITO-2(1), LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

reassessment could not be held to be validly made. The facts of that case were that a notice under section 148 of the Act was issued to the assessee seeking to reopen the assessment

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

In the result, the appeal of Revenue is allowed

reassessment proceedings cannot be undertaken to verify the claims of the appellant. This applies squarely to the present facts as held in the case of Bakulbhai Ramanlal Patel v. Income Tax Officer, reported in (2011) 56 DTR (Guj) 212, wherein a Division Bench of this Court finding that all reasons recorded by the Assessing Officer for reopening

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)

reopened under section 147 of the Act on the issue of LTCG and the claim was again accepted vide order dated 22.01.2018. For AY 2015-16, in the case of Shri Ankur Anand, the original return of income was processed u/s 143(1) of the Act and the time limit for issuance of notice

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)

reopened under section 147 of the Act on the issue of LTCG and the claim was again accepted vide order dated 22.01.2018. For AY 2015-16, in the case of Shri Ankur Anand, the original return of income was processed u/s 143(1) of the Act and the time limit for issuance of notice

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)

reopened under section 147 of the Act on the issue of LTCG and the claim was again accepted vide order dated 22.01.2018. For AY 2015-16, in the case of Shri Ankur Anand, the original return of income was processed u/s 143(1) of the Act and the time limit for issuance of notice

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

reassessment can only be exercised where there was a failure on the part of the assessee to make the true return disclosing fully and truly all material facts necessary for assessment and were such reopening

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

reassessment can only be exercised where there was a failure on the part of the assessee to make the true return disclosing fully and truly all material facts necessary for assessment and were such reopening

VINAI SHUKLA,LUCKNOW vs. ACIT-1, LUCKNOW NEW, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.624/Lkw/2024 ननिाारण वर्ा/ Assessment Year: 2017-18 Vinai Shukla V. Acit-1, Lucknow New 2/280, Vikas Khand Gomti Lucknow Nagar, Lucknow-226010. Pratyaksh Kar Bhawan, Lucknow-226001. Pan:Asnps3558C अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Ms Shweta Mittal, Ca प्रत्यर्थी कक और से /Respondent By: Shri Prajesh Srivastava, Sr. Dr सुनवाई कक तारीख / Date Of Hearing: 21 08 2025 घोर्णा कक तारीख/ Date Of 12 09 2025 Pronouncement: आदेश / O R D E R

assessment or reassessment shall be completed in accordance with the provisions of this section as it stood immediately before its substitution by the Finance Act, 2016 (28 of 2016). Explanation 1.—For the purposes of this section, in computing the period of limitation— (i)the time taken in reopening

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, BAREILLY vs. WAVE DISTILLERIES AND BREWERIES LIMITED, BAREILLY

Appeals of the Department stand dismissed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

reopening of assessment for assessment year 2013-14 was without any basis and was based on mere change of opinion and was evidently at the behest of the superior authorities and thus, such initiation of reassessment

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

In the result, appeal of the assessee is allowed

reopening and jurisdiction details she\nhas passed the best judgement assessment order dated 05.12.2019.\nA copy of assessment order dated 05.12.2019 arealready been\nannexed herewith as Annexure No.6 of the Index to Appeal.\n16.\nThat the case related to Assessment Year 2012-13 and the reasons\non 25.03.2019 and notice under section 148 of the Income Tax was\nissued

ALOK KUMAR RUNGTA,LUCKNOW vs. NFAC, DELHI

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

Bench: Shri Kul Bharatassessment Year: 2014-15 Alok Kumar Rungta V. National Faceless Appeal B-40 Flat No.34 Manoram Centre Apartment Aliganj, Lucknow- Delhi. 226024. Pan:Ajqpr0755G (Appellant) (Respondent) Appellant By: Shri Vijay Prakash Agarwal, Advocate Shri Akshay Agarwal, Advocate Respondent By: Shri R. R. N. Shukla, Addl Cit(Dr) Date Of Hearing: 28 10 2025 Date Of Pronouncement: 08 01 2026 O R D E R

reopen the assessment by issuing notice u/s 148 of the Act on the same issues which were the subject matter of the original Page 3 of 8 assessment, namely, unsecured loans amounting to Rs.14,08,400/- and commission income of Rs.1,16,417/-. Thereafter, the AO, after issuing a draft assessment order, passed the impugned assessment order, thereby repeating

M/S. BARROWS BLUE BELLS SCHOOL,BAHARAICH vs. THE I.T.O. (E), LUCKNOW

assessments were reopened under Section 147. The AO disallowed depreciation and computed income. The assessee challenged the reopening and the disallowances, including the denial of exemption under Section 11/10.", "held": "The Tribunal held that the assessee was entitled to the benefit of accumulation of income as Form-10 was filed during reassessment

M/S UNIQUE INTERNATION,KANPUR vs. DY. CIT CIRCLE-1(1)(1), KANPUR

In the result, the appeal of the assessee is dismissed as withdrawn

Bench: Shri Kul Bharat & Shri Nikhil Choudharym/S. Unique International The Dy. Cit, Circle- V. 980-D, Wazidpur, Jajmau, 1(1)(1) Kanpur-208010. Aaykar Bhawan, 16/69, Civil Lines, Kanpur- 208001. Pan:Aaafu3756D (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal Respondent By: Shri. Sanjeev Krishna Sharma, Addl Cit(Dr) Date Of Hearing: 19 02 2025 Date Of Pronouncement: 19 03 2025 O R D E R

assessment without jurisdiction as the order passed u/s 148A(d) of the Act required to passed before reopening u/s 148 is without approval of specified authority as required u/s 151 of the IT Act, 1961 making the reopening and reassessment

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

assessment was completed by making an addition of Rs.15,47,455/- on account of alleged unexplained money. The Ld. A.R. submitted that ground Nos. 1 to 7 primarily challenged the reopening of the assessee’s case based on the audit objection and also action of the ld. CIT(A) in upholding the same. My attention was drawn to the written

M/S. BARROWS BLUE BELLS SCHOOL,BAHARAICH vs. THE I.T.O. (E), LUCKNOW

Accordingly, the same are being dismissed as having become academic in nature

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

reopening of the case was itself without any basis and, hence, reassessment proceedings itself need to be quashed. 3.4 The Ld. A.R. also drew our attention to order of the ITAT Lucknow Bench in assessee’s own case for assessment

M/S. BARROWS BLUE BELLS SCHOOL,BAHARAICH vs. THE I.T.O. (E), LUCKNOW

Accordingly, the same are being dismissed as having become academic in nature

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

reopening of the case was itself without any basis and, hence, reassessment proceedings itself need to be quashed. 3.4 The Ld. A.R. also drew our attention to order of the ITAT Lucknow Bench in assessee’s own case for assessment

KASHI NATH SETH SARRAF PRIVATE LIMITED,HARDOI vs. DCIT, SITAPUR, SITAPUR

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

reassessment\nproceedings, u/s 147 of the Act. Moreover, Ld. Counsel for the\nassessee further contended that neither the Assessing Officer nor\nthe Ld. CIT(A) discussed or specified which of the two instalments\nof Rs.50,00,000/- was considered for the purpose of reopening

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

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

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

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened