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 to 5 raised by the revenue for all the assessment years are hereby dismissed. DCIT VS Podar Education and Sport Trust ITA Nos. 1815,1816,1864,1865 & 1890/Mum/2021 031. Further, it was contended before the learned Assessing Officer that all these persons Mr. Kiritkumarsuba, Mr. NavinNishar, Mr. N.K. Sodhani all are outside chartered accountants and them explaining the modus

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

reassessments and re-computations which may, [subject to the provisions of sub-section (2A)] be completed at any time – (ii) where the assessment, re-assessment or recomputation is made on the assessee or any person in consequence of or to give effect to any finding or direction contained in an order under section 250, 254

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)

254/- during the year, Rs.11,44,49,581/- were received out of which Rs.10,30,34,000/- had been deposited in the bank account. It is also seen from a perusal of the paper book that the seized diary BK-9 mentions the date 14.06.2017 and, thus, apparently the cash added to the income in the captioned year pertains

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

reassessment proceedings have been validly initiated. Grounds are, thus, dismissed. 5.3. Ground 5 Vide this Ground, the Appellant has submitted that all information was furnished before the ITO(I&CI) and thus, there was no reason to believe that any Income has escaped assessment. I have considered the submissions of the Appellant. I find the same to be factually incorrect

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

sections 143(3)/147 of the Act, computing the income of the assessee as under: Gross Income 85,97,534/- Less 15% 12,89,630/- Balance 73,07,904/- Less: Application of income i) Revenue expenses 50,14,780/- ii) Capital expenses 4,53,474/- 54,68,254/- 18,39,650/- Addition on account of depreciation 5,61,657/- Total

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

sections 143(3)/147 of the Act, computing the income of the assessee as under: Gross Income 85,97,534/- Less 15% 12,89,630/- Balance 73,07,904/- Less: Application of income i) Revenue expenses 50,14,780/- ii) Capital expenses 4,53,474/- 54,68,254/- 18,39,650/- Addition on account of depreciation 5,61,657/- Total

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

254/-\n18,39,650/-\nAddition on account of depreciation\n5,61,657/-\nTotal income (rounded off)\n24,01,310/-\n2.2 Aggrieved, the assessee preferred an appeal before the\nLd. First Appellate Authority challenging the initiation of reassessment\nproceedings as well as challenging the\nadditions/disallowances on merits. However, the appeal before\nthe Ld. First Appellate Authority came to be dismissed.\n2.3

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

1. Identity, genuineness of the transactions and creditworthiness of these compares in aspect of said unsecured loans. 2. Nature of business and modus operendi of the companies from whom assesses had received unsecured loans. DDIT (Inv). Unit-2, Kolkata submitted its report vide letter dated 17.04.2018 stating threin that summons u/s 131 were issued to the above mentioned company

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

1. Identity, genuineness of the transactions and creditworthiness of these compares in aspect of said unsecured loans. 2. Nature of business and modus operendi of the companies from whom assesses had received unsecured loans. DDIT (Inv). Unit-2, Kolkata submitted its report vide letter dated 17.04.2018 stating threin that summons u/s 131 were issued to the above mentioned company

PRASHANT,KANPUR vs. ITO WARD 1(1)(3), KANPUR

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

Bench: Shri Anadee Nath Misshraprashant, V. The Income Tax Officer, Ward-1(1)(3) 2-B, Wazidpur, Jajmau, Kanpur-208010. Aaykar Bhawan, 16/69, Civil Lines, Kanpur- 208001. Pan:Admpk9965F (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Adv Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 10 12 2024 O R D E R

1. That the Id.AO has erred in reopening the assessment u/s 147 of the Income Tax Act, 1961 without forming reason to believe as to escapement of income from tax u/s 149 of the Income Tax Act, 1961. 2. That the Ld. AO has erred in completing reassessment without issuance and service of notice under section 148 of the Income