M/S STANDARD FROZEN FOODS EXPORTS PVT LTD,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-II, KANPUR

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

E R PER BENCH: (A) These appeals, filed by the respective assessees, pertain to Rustam Foods Pvt. Ltd. group of cases. In Rustam Foods Pvt. Ltd. group of cases, search & seizure operation u/s 132 of the IT Act was carried out on 10/01/2018. For the sake of convenience and brevity, these appeals are hereby disposed of through this consolidated order

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

E R PER BENCH: (A) These appeals, filed by the respective assessees, pertain to Rustam Foods Pvt. Ltd. group of cases. In Rustam Foods Pvt. Ltd. group of cases, search & seizure operation u/s 132 of the IT Act was carried out on 10/01/2018. For the sake of convenience and brevity, these appeals are hereby disposed of through this consolidated order

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

E R PER BENCH: (A) These appeals, filed by the respective assessees, pertain to Rustam Foods Pvt. Ltd. group of cases. In Rustam Foods Pvt. Ltd. group of cases, search & seizure operation u/s 132 of the IT Act was carried out on 10/01/2018. For the sake of convenience and brevity, these appeals are hereby disposed of through this consolidated order

U.P.COOPERATIVE FEDERATIONLTD,LUCKNOW vs. ITO-2(3), , LUCKNOW

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.260/Lkw/2023 ननिाारण वर्ा/ Assessment Year: 2003-04 U.P. Cooperative Federation V. Income Tax Officer-2(3) Ltd Pratyaksh Kar Bhawan, Pcf Building, 32, Station Road, 57, Ram Tirath Marg, Lucknow-226004. Hazratganj, Lucknow- 226001. Pan:Aaaau0373P अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri D. D. Chopra, Advocate प्रत्यर्थी कक और से /Respondent By: Shri Neeraj Kumar, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 22 09 2025 घोर्णा कक तारीख/ Date Of 19 12 2025 Pronouncement: आदेश / O R D E R

22 09 2025 घोर्णा कक तारीख/ Date of 19 12 2025 pronouncement: आदेश / O R D E R PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 06.07.2023, pertaining to the assessment year 2003-04. The assessee has raised

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

section 143(3) read with 147 of the Act was assessed at Rs.1,87,46,50,100/-, as under: Detail Amount (Rs.) Sales not included as it has been claimed 3,57,65,45,000.00 relating to UBL brand (A) Consumption of raw materials and 1,13,84,87,000.00 packing materials not included as it has ITA Nos.153

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

ISHRAT BEG,SITAPUR vs. ITO, SITAPUR

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Ishrat Beg V. The Income Tax Officer S/O Akhtar Beg Sitapur Katra Astal, Laharpur Sitapur (U.P) Tan/Pan:Aoypb5773P (Appellant) (Respondent) Appellant By: Shri K. R. Rastogi, C.A. Respondent By: Shri Saurabh Dubey, D.R. O R D E R

e-filed his return of income for the year under consideration on 25.03.2018, declaring a total income of Rs.3,32,040/-. In this case, the Income Tax Officer-3(1)(4), Vadodara issued notice under section 143(2) of the Income Tax Act, 1961 (hereinafter called “the Act’) to the assessee for compliance on 20.08.2018. In response to this notice

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

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

E R PER BENCH: These two appeals have been filed by Revenue pertaining to assessment years 2015-16 and 2016-17 against separate impugned appellate orders of learned CIT(A), dated 26/03/2022 (for assessment year 2016-17) and dated 20/08/204 (for assessment year 2015-16). 2. The facts of the case, in brief, are that the assessment order dated 26/03/2022

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

E R PER BENCH: These two appeals have been filed by Revenue pertaining to assessment years 2015-16 and 2016-17 against separate impugned appellate orders of learned CIT(A), dated 26/03/2022 (for assessment year 2016-17) and dated 20/08/204 (for assessment year 2015-16). 2. The facts of the case, in brief, are that the assessment order dated 26/03/2022

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, KANPUR., KANPUR vs. M/S. SUSHRUT INSTITUTE OF PLASTIC SURGERY PRIVATE LIMITED, LUCKNOW

The appeal of the Department stands dismissed whereas the Cross Objection of the assessee stands allowed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. M/S Sushrut Institute Of Plastic Central Circle 2 Surgery Private Limited Kanpur 29, Shahmeena Road Lucknow Tan/Pan:Aaics2582G (Appellant) (Respondent) C.O. No.15/Lkw/2023 [Arising Out Of Ita No.30/Lkw/2023] Assessment Year: 2019-20 M/S Sushrut Institute Of Plastic V. The Acit Surgery Private Limited Central Circle 2 29, Shahmeena Road Kanpur Lucknow Tan/Pan:Aaics2582G (Cross - Objector) (Respondent)

E R PER SUDHANSHU SRIVASTAVA, J.M.: ITA No.30/LKW/2023 has been preferred by the Department against the order dated 14.11.2022 passed by the ld. Commissioner of Income Tax (Appeals), Kanpur – 4 [herein referred to as ‘CIT(A)] for Assessment Year 2019-20. The C.O. No.15/LKW/2023 has been preferred by the assessee. ITA No.30/LKW/2023 & C.O. No.15/LKW/2023 Page 2

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

SHASHI INFRA CONSTRUCTION PVT. LTD.,LUCKNOW vs. ITO, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 Shashi Infra V. The Constructions Pvt Ltd Addl/Joint/Deputy/Asstt/Income 328B, 5Th Lane Rajendra Tax Officer, Lucknow Nagar, Lucknow-226004. National Faceless Assessment Centre Delhi Tan/Pan:Aaucs5802M (Appellant) (Respondent) Appellant By: Shri Saurabh Gupta, C.A. Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

E R PER ANADEE NATH MISSHRA, A.M.: This appeal has been filed by the assessee against the order of the ld. CIT(A)/National Faceless Appeal Centre (NFAC), Delhi dated 17.10.2023 for the assessment year 2016-17. The grounds of appeal of the assessee are as under: - “1. That on the facts and circumstances of the case, the Appellate Order

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

22-23\nRakesh Kumar Pandey,\nS/o Shri Surya Narayan Pandey, \nVill-Devarda, Block-Belsar, \nGonda-271401 \nPAN:ATIPP6520B \n(Appellant)\nVs. A.C.I.T.,\nCentral Circle-2, \nLucknow. \n(Respondent)\nI.T.A. Nos.398 & 399/Lkw/2025\n Assessment year:2015-16 & 16-17\nI.T.A. Nos.402& 405/Lkw/2025\n Assessment Years:2019-20 & 2022-23\nDy.C.I.T.,\nCentral Circle-2, \nLucknow. \n(Appellant)\nVs. Rakesh Kumar Pandey,\nS/o

HORIZON DWELLINGS PRIVATE LIMITED,BAREILLY vs. PCIT, BAREILLY

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriahorizon Dwellings Pvt Ltd V. Pcit, Bareilly, Navjeevan Appartments, Income Tax Department, Opposite Parag Factory, Bareilly (Up)-243001. Badaun Road, Kargaina, Bareilly-243001. Pan:Aacch6839F (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) O R D E R

E R PER ANADEE NATH MISSHRA, A.M.: (A) This is an appeal preferred by the assessee against the order of the Ld. Principal Commissioner of Income Tax [hereinafter referred to as the “PCIT”], Bareilly dated 23.03.2022 for assessment year 2017-18 passed under section 263 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”). The grounds

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

e. f. 01.06.2013, were applicable. Accordingly, a proposal was sent to Ld CIT (C), Kanpur, through the Joint Commissioner of Income Tax, Central Range, Kanpur, for special audit u/s 142(2A) of the case for the year under consideration on 14.02.2014. 8. After obtaining approval from Ld. Commissioner of Income Tax (Central), Kanpur vide “Order for Approval

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

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

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