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

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

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

41,000/- had been paid as advance upto the date of agreement and the remaining amount has been paid thereafter. (vi) The agreement has been entered upon. The consideration as per the purchase agreement should be adopted for consideration and amount the stamp value. Proviso to section 56(2)(vii)(b) & Section 50C(2). (vii) The sale deed executed

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

41 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 from the end of the relevant assessment year if the following conditions are satisfied: -an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year; and unless any income chargeable to tax has escaped assessment for such assessment year

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

41 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 from the end of the relevant assessment year if the following conditions are satisfied: -an assessment under sub-section (3) of section 143 or this section has been made for the relevant assessment year; and unless any income chargeable to tax has escaped assessment for such assessment year

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

section 50C of Income Tax Act. 5. The Commissioner of Income Tax (Appeals) has erred in law and on facts in passing appellate order which is contrary to the facts and law. 6. The appellant craves leave to add, amend, alter or withdraw any grounds of appeal or raise any new ground appeal during the pendency of appeal

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

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

41,800/- being difference between amount \ndetermined by DVO and amount of investment shown by assessee at 57, Laxmanpuri, \nLucknow in relevant year as unexplained investment u/s 69 of the Act, where such difference was below 10% of FMV estimated by DVO. \n2. Because the Ld. CIT(A) Lucknow-III has erred on facts & law while \nsustaining the addition

POONAM SEN,LUCKNOW vs. ITO, RANGE 1(3), LUCKNOW, LUCKNOW

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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2008-09 Poonam Sen, Vs. Income Tax Officer, A-1/73, Viram Khand, Gomti Range-1(3), Lucknow Nagar, Lucknow-226010 Pan: Bacps7483J (Appellant) (Respondent) Assessee By: Sh. Samrat Chandra, C.A. Revenue By: Sh. Deepak Yadav, Dr Date Of Hearing: 03.06.2025 Date Of Pronouncement: 24.07.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A)- Lucknow Dated 4.08.2020, Passed Under Section 250 Of The Income Tax Act, 1961 Wherein The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Orders Of The Ito-1(3), Lucknow, Passed Under Section 147/144 Of The Income Tax Act. The Grounds Of Appeal Are As Under:- “1. The Learned Cit(A), Has Erred In Law, In Confirming Order U/S 147/144 Of The 1.T. Act, 1961 In The Present Case As The Notice Issued U/S 148 By The Income Tax Officer-2(1), Bareilly (Here-In After Referred To As The Ito, Bareilly) Was Issued Without Any Jurisdiction & Thus As The Notice So Issued U/S 148 Itself Is Issued Without Jurisdiction The Culmination Of The Same In The Present Order Is Void-Ab- Initio & Bad-In-Law & Thus The Order May Kindly Be Annulled. Ii. On The Fact & In The Peculiar Circumstances Of The Present Case The Reasons So Recorded By The Ito, Bareilly Itself Are Vitiated As The Appellant Had Made A True & Fair Disclosure & That The Investment So Made Cannot Be Disclosed In The Return So Filed & Further As Per The Reasons Recorded The Income Escaping Assessment Is Of Rs.65,73,000/- & Whereas The Addition Towards Purchase Has Been Made Of Rs.16,92,000/- Only & Thus The Addition Is Devoid Of Any Merit & Needs To Be Quashed. Without Prejudice To Grounds Nos. I & Ii Above:

Section 148 as well and it cannot be done by anyone else. 40. Punjab and Haryana High Court in the case of Lt. Col. Paramjit Singh Vs. Commissioner of Income Tax and another 1996 (220) ITR 446 (Punjab) said "a notice for reassessment can be issued only by A.O. who had concluded the proceedings." 10 Poonam

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

section 27 of the General Clauses Act, 1897 which is mentioned as under: "Meaning of service by post": Where any Central Act or Regulation made after the commencement of this Act authorizes or requires any document to be served by post, whether the expression serve or either of the expressions give or send or any other expression is used, then

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

section 27 of the General Clauses Act, 1897 which is mentioned as under: "Meaning of service by post": Where any Central Act or Regulation made after the commencement of this Act authorizes or requires any document to be served by post, whether the expression serve or either of the expressions give or send or any other expression is used, then

KARUNESH KUMAR SHUKLA,LUCKNOW vs. INCOME TAX OFFICER-1(1), LUCKNOW

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

41,00,000.00 and Rs. 97,50,000.00). 3. Because without considering the facts and circumstances of the case, the Ld. CIT(A) has erred in law and in facts in adding an amount of Rs. 85,00,000/- as unexplained investment u/s 69 of The Income Tax Act, 1961. 4. Because without considering the facts and circumstances

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

41,00,000/- were duly recorded in books of account and part of Audited Financial Statement. The assessment is being completed u/s 143(3) of the Act and no adverse finding is given by AO on such transaction w.r.t. source of availability of fund of cash seized on contra heads. Therefore, addition made was deleted by Ld. CIT(A). Issue

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

41,00,000/- were duly recorded in books of account and part of Audited Financial Statement. The assessment is being completed u/s 143(3) of the Act and no adverse finding is given by AO on such transaction w.r.t. source of availability of fund of cash seized on contra heads. Therefore, addition made was deleted by Ld. CIT(A). Issue

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

41,00,000/- were duly recorded in books of account and part of Audited Financial Statement. The assessment is being completed u/s 143(3) of the Act and no adverse finding is given by AO on such transaction w.r.t. source of availability of fund of cash seized on contra heads. Therefore, addition made was deleted by Ld. CIT(A). Issue

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

41,864/- Unsecured loan Total Income (rounded off) : Rs.81,51,080/- 2.1 The AO also initiated penalty proceedings under section 271(1)(c) of the Act, separately. 3. Aggrieved, the assessee preferred an appeal before the NFAC. However, the appeal before the NFAC came to be dismissed for the reason of non-compliance by the Assessee. 4. Now, the assessee

ASSISTANT COMMISSIONER OF INCOME TAX-5, KANPUR vs. M.K.U PVT. LTD., KANPUR

In the result, appeal in ITA No

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

41 ITR that it was the duty of the assessee to disclose all primary facts which have a bearing on liability of income earned by the assessee being subjected to tax, but from a perusal of the records of the case, it was revealed that neither had any queries been raised by the ld. AO 3 CO No.23/LKW/2018

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

41 of the said notice, it was also required to produce books of account, bills and vouchers etc. for verification. However, even after 4 months of lapse of time, the same were not furnished. Since no compliance to the notice under section 142(1) was made, penalty of Rs. 10,000/was also imposed on 06.11.2013. Furthermore, for the continuous noncompliance

ALLIANCE NIRMAAN LIMITED,BAREILLY vs. PCIT, BAREILLY

In the result, the appeal of the assessee is allowed

reassessment proceedings, since view taken by him was\none of possible views, impugned revisional order passed under section 263 was to be set\naside\nCIT Vs. Honda Siel Power Products Ltd. [ (2010) 6 TAXMANN 15] In cases where the\nAssessing Officer adopts one of the courses permissible in law or where two views are possible\nand the Income-tax Officer