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

seizure operations in consequence of the information in possession of the Income-tax Authorities. Section 153A prescribes assessment in case of search or requisition. Section 153A provides that in the case of a person where a search is initiated under section 132, the Assessing Officer shall issue notice to such person requiring him to furnish within such period

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)

seizure operation. In the event of no incriminating material being found during search, no additions can be made in respect of those assessments which have become final. 7.1 On a perusal of records, it is evident that in all the three appeals before us the assessments stood completed in as much as in the case of Shri Ankur Anand

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)

seizure operation. In the event of no incriminating material being found during search, no additions can be made in respect of those assessments which have become final. 7.1 On a perusal of records, it is evident that in all the three appeals before us the assessments stood completed in as much as in the case of Shri Ankur Anand

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)

seizure operation. In the event of no incriminating material being found during search, no additions can be made in respect of those assessments which have become final. 7.1 On a perusal of records, it is evident that in all the three appeals before us the assessments stood completed in as much as in the case of Shri Ankur Anand

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

Seizure) are reproduced hereunder: “4, Appraisal report, panchanama and annexures: Along with the seized material the investigation wing forwards to the Assessing Officer an appraisal report, copies of warrant, ‘and the panchanama and its annexures. These should be handed over to the A.O. within two and a half months from the date of initiation of the search. The appraisal report

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

seizure, substituted guidelines were issued on 03.06.2022 discussed above, since erstwhile guidelines at para-2, covers only search cases, where conducted upto 31-03-2021. Therefore guidelines issued on 03.06.2022 covers in para-2 as under:- 2.1 Search & seizure/requisition prior to 01.04.2021 (Not Our Case) 2.2 Search & seizure/requisition on or after 01.04.2021 (discussed above) It is relevant to mention

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

seizure, substituted guidelines were issued on 03.06.2022 discussed above, since erstwhile guidelines at para-2, covers only search cases, where conducted upto 31-03-2021. Therefore guidelines issued on 03.06.2022 covers in para-2 as under:- 2.1 Search & seizure/requisition prior to 01.04.2021 (Not Our Case) 2.2 Search & seizure/requisition on or after 01.04.2021 (discussed above) It is relevant to mention

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

seizure, substituted guidelines were issued on 03.06.2022 discussed above, since erstwhile guidelines at para-2, covers only search cases, where conducted upto 31-03-2021. Therefore guidelines issued on 03.06.2022 covers in para-2 as under:- 2.1 Search & seizure/requisition prior to 01.04.2021 (Not Our Case) 2.2 Search & seizure/requisition on or after 01.04.2021 (discussed above) It is relevant to mention

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

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

Seizure) are reproduced hereunder:\n\n“4, Appraisal report, panchanama and annexures: Along with the seized material the investigation wing forwards to the Assessing Officer an appraisal report, copies of warrant, ‘and the panchanama and its annexures. These should be handed over to the A.O. within two and a half months from the date of initiation of the search

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

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

reassess taking into consideration the other material\nin respect of completed assessments/unabated assessments.\nMeaning thereby, in respect of completed/unabated assessments, no\naddition can be made by the AO in absence of any incriminating material\nfound during the course of search under section 132 or requisition\nunder section 132A of the Act, 1961. However, the completed/unabated\nassessments 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

seizure operation u/s 132 of the Act on 08/07/2016, the case of the assessee falls in the category of unabated/completed assessments within the meaning of orders passed by Hon'ble Supreme Court in the cases of Principal Commissioner of Income-tax vs. Abhisar Buildwell (supra) and Dy. CIT vs. U. K. Paints (Overseas) Ltd. (supra) and within the meaning

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

seizure operation u/s 132 of the Act on 08/07/2016, the case of the assessee falls in the category of unabated/completed assessments within the meaning of orders passed by Hon'ble Supreme Court in the cases of Principal Commissioner of Income-tax vs. Abhisar Buildwell (supra) and Dy. CIT vs. U. K. Paints (Overseas) Ltd. (supra) and within the meaning

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

seizure operation u/s 132 of the Act on 08/07/2016, the case of the assessee falls in the category of unabated/completed assessments within the meaning of orders passed by Hon'ble Supreme Court in the cases of Principal Commissioner of Income-tax vs. Abhisar Buildwell (supra) and Dy. CIT vs. U. K. Paints (Overseas) Ltd. (supra) and within the meaning

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

seizure operation u/s 132 of the Act on 08/07/2016, the case of the assessee falls in the category of unabated/completed assessments within the meaning of orders passed by Hon'ble Supreme Court in the cases of Principal Commissioner of Income- tax vs. Abhisar Buildwell (supra) and Dy. CIT vs. U. K. Paints (Overseas) Ltd. (supra) and within the meaning

SHRI CHETAN SHARMA,KANPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR

In the result, both appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Seizure) are reproduced hereunder: “4, Appraisal report, panchanama and annexure: Along with the seized material the investigation wing forwards to the Assessing Officer an appraisal report, copies of warrant, and the panchanama and its annexures. These should be handed over to the A.O. within two and a half months from the date of initiation of the search. The appraisal report

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

reassessment proceeding\ncovered by provision of section 147 to 151 where time for issuance of\nnotice u/s 143(2) was left. Since the case of the assessee has already been\nconsidered as search case by Revenue in AY 2019-20 & AY 2020-21 while\nissuing notice u/s 148 directly without compliance of u/s 148A proceedings\ntherefore

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

In the result, the appeal of the Revenue is dismissed

search & seizure took place on Mahesh Chandra Agarwal Group on\n30.08.2016 and the appellant company was also under investigation to\nunearth disclosed income of such group. Further, Mahesh Chandra\nAgarwal Group being beneficiaries of Rs.4,90,00,000/- earned\nundisclosed income through such company (appellant)surrendered before\nHon'ble ITSC and said application is accepted and matter is at final

SHANKER ENTERPRISES,KANPUR vs. DCIT-2, KANPUR, KANPUR

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

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2012-13 Shanker Enterprises V. The Dcit-2 Panki Industrial Area Kanpur Site-1, Kanpur Tan/Pan:Abffs2369Q (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Shri Amit Kumar, D.R. Date Of Hearing: 09 06 2025 Date Of Pronouncement: 30 06 2025 O R D E R

seizure operation conducted by the Investigation Wing of Income Tax Department on 28.04.2015 in Rich Udyog Group of Cases. The AO observed that during the above search operation and also during assessment proceedings, it was allegedly established that M/s Bansal Suppliers Pvt. Ltd. was acting as a tool to provide accommodation entries through entry operators, Shri Shashwat Agarwal and Shri