KAMAL KANT 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

section 132(4) of the Act on 3rd August, 2015 and letter dated 31st July, 2015 issued by Sh. Madho Gopal Agarwal. The case was centralised as per the orders passed under section 127 of the Act and a notice under section 153A of the Act was issued on 6th September, 2016, which was duly served. Upon receipt of notice

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

1), the income or the property of the trust or institution or any part of such income or property shall, for the purposes of that clause, be deemed to have been used or applied for the benefit of a person referred to in sub- section (3),— (a) if any part of the income or property of the trust or institution

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

1), the income or the property of the trust or institution or any part of such income or property shall, for the purposes of that clause, be deemed to have been used or applied for the benefit of a person referred to in sub- section (3),— (a) if any part of the income or property of the trust or institution

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

D India Ltd. Vs. ACIT (Chennai)' and 'Jai Prakash Singh’, 1996 AIR 1303, 1996 SCC (3) 525; that the Ld. CIT(A) erred in quashing the assessment without considering the fact that the basic requirement of section 143(2) has been fulfilled in this case, as in the notice issued u/s 142(1) dated 22.12.2016, the assessee was clearly asked

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

NIRMAL SINGH,AYODHYA vs. ITO WARD-1,, FAIZABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria & Sa. No. 07/Lkw/2024 (Arising Out Of Ita. No.83/Lkw/2024 (Assessment Year: 2014-15) Nirmal Singh The Income Tax Officer, V. 15/2/16, Janki Ghat, Ayodhya- Ward-1, 224123, Faizabad (Up). Cinema Road, Faizabad- New-224001. Pan:Bdsps4165C (Appellant) (Respondent) Appellant By: Shri. Rakesh Garg, Adv Respondent By: Shri. Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 24 09 2024 Date Of Pronouncement: 10 10 2024 O R D E R

11,947/- under section 50C, treated as escaped income. The reassessment, being a result of what the AO considers concealed particulars of income, led to the initiation of penalty proceedings under section 271(1)(c) of the Act. The assessee submitted a response to the show cause, citing various judicial decisions in support of its claims. The assessee requested

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

D E R PER SUDHANSHU SRIVASTAVA, J.M.: These three appeals have been preferred by the assessee against the respective orders passed by the Learned Commissioner of Income Tax (Appeals)-1, Lucknow (ld. CIT(A)), all dated 23.09.2020 for Assessment Years 2010-11, 2012-13 and 2014-15. 2.0 Since the issues involved in all the appeals are common, the facts

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

D E R PER SUDHANSHU SRIVASTAVA, J.M.: These three appeals have been preferred by the assessee against the respective orders passed by the Learned Commissioner of Income Tax (Appeals)-1, Lucknow (ld. CIT(A)), all dated 23.09.2020 for Assessment Years 2010-11, 2012-13 and 2014-15. 2.0 Since the issues involved in all the appeals are common, the facts

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

D E R PER BENCH: For the sake of convenience, these three appeals are hereby disposed of through this consolidated order. The grounds of appeal are as under: ITA No.271/LKW/2024: 1.1. BECAUSE the Id. "CIT(A)" was not justified in dismissing the appeal in limine by passing the impugned order ex-parte without affording sufficient and effective opportunity of being

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

D E R PER BENCH: For the sake of convenience, these three appeals are hereby disposed of through this consolidated order. The grounds of appeal are as under: ITA No.271/LKW/2024: 1.1. BECAUSE the Id. "CIT(A)" was not justified in dismissing the appeal in limine by passing the impugned order ex-parte without affording sufficient and effective opportunity of being

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

D E R PER BENCH: For the sake of convenience, these three appeals are hereby disposed of through this consolidated order. The grounds of appeal are as under: ITA No.271/LKW/2024: 1.1. BECAUSE the Id. "CIT(A)" was not justified in dismissing the appeal in limine by passing the impugned order ex-parte without affording sufficient and effective opportunity of being

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

d) the Assessing Officer has received any information under the scheme notified under section 135A pertaining to income chargeable to tax escaping assessment for any assessment year in the case of the assessee. ] (N.A.) Explanation.—For the purposes of this section, specified authority means the specified authority referred to in section 151.] The above applicable provision was obligatory

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

d) the Assessing Officer has received any information under the scheme notified under section 135A pertaining to income chargeable to tax escaping assessment for any assessment year in the case of the assessee. ] (N.A.) Explanation.—For the purposes of this section, specified authority means the specified authority referred to in section 151.] The above applicable provision was obligatory

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

d) the Assessing Officer has received any information under the scheme notified under section 135A pertaining to income chargeable to tax escaping assessment for any assessment year in the case of the assessee. ] (N.A.) Explanation.—For the purposes of this section, specified authority means the specified authority referred to in section 151.] The above applicable provision was obligatory

ALL INDIA WOMENS CONFERENCE KANPUR,KANPUR vs. THE INCOME TAX OFFICER, WARD-1(1)(1), CIVIL LINES KANPUR

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2022-23 All India Womens Conference V. The Income Tax Officer Kanpur Ward 1(1)(1) 16/4, Mahila Park, Civil Lines Civil Lines Sarsaiya Ghat, Kanpur Kanpur Tan/Pan:Aacta1200E (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 25.06.2024, Passed By The Addl/Jcit(A)-2, Kolkata For Assessment Year 2022-23. 2.0 The Brief Facts Of The Case Are That The Assessee Is A Society Registered Under The Societies Registration Act Xxi Of 1860 & Running Working Women’S Hostel At Subsidized Rate Under The Name & Style Of ‘All India Womens Conference’, Kanpur. The Assessee-Society Is Also Registered Under Section 10Ac Of The Income Tax Act, 1961 (Hereinafter Called “The Act’). During The Year Under Consideration, The Assessee-Society E-Filed Its Return Of Income, Declaring Nil Income. The Assessee-Society During The Year Under Consideration Had Shown Gross Receipts Of Rs.10,52,829/- And

D E R This appeal has been preferred by the Assessee against the order dated 25.06.2024, passed by the Addl/JCIT(A)-2, Kolkata for Assessment Year 2022-23. 2.0 The brief facts of the case are that the Assessee is a Society registered under the Societies Registration Act XXI of 1860 and running Working Women’s Hostel at subsidized rate

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)

11,51,900/- in A/c No. 021401525367 with ICICI, Gomti Nagar c. Rs. 34,29,600/- in A/c No. 021405003554 with ICICI Bank, Gomti Nagar d. Rs. 90,81,650/- in A/c No. 07222020001730 with HDFC Bank, Hazratganj, Lucknow e. Rs. 33,000/- in A/c No. 84822200014042 with Syndicate Bank, Indira Nagar, Lucknow In response to a query regarding

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

In the result, the appeal of Revenue is allowed

d) where a person is found to have any asset (including financial interest in any entity)\nlocated outside India.]\n\n[Explanation 3.-For the purpose of assessment or reassessment1 under this section,\nthe Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment, and such issue comes to his notice subsequently