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

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [PrincipalCommissioner or] Commissioner under sub-section (12) of section 144BA." 11. The Tribunal while quashing the assessment order had relied upon its earlier decision in Navin Jain and Others (supra) wherein a detailed discussion has been made with

SHRI RAMESH MISHRA,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-6, LUCKNOW

In the result, the appeal of the assessee is allowed

Bench: Shri. A. D. Jainassessment Year: 2011-12 Ramesh Mishra V. Dy. Cit 5/863, Viram Khand Range-6 Gomti Nagar Lucknow Lucknow Tan/Pan:Agjpm3967B (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A Respondent By: Shri Ajay Kumar, D.R. Date Of Hearing: 11 09 2019 Date Of Pronouncement: 20 09 2019 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A)-2, Lucknow, Dated 29/8/2018, Confirming The Assessing Officer’S Action In Making The Addition Of Rs.3.45 Lakhs, Comprising Of Rs.3.15 Lakhs Paid As Stamp Duty & Rs.30,000/- Paid In Cash, On Purchase Of A Residential Property. The Following Are The Grounds Raised: 1. Because The Cit(A) Has Erred In Law & On Facts In Holding That The "Dy. Commissioner Of Income-Tax, Range-6, Lucknow (In Short "Dy. Cit"), Was Validly Vested With Jurisdiction Of Assessing Officer In The Case Of The "Appellant" & On That Basis In Upholding The Validity Of Re-Assessment Order Dated 11.02.2015. 2. Because There Being No Valid Transfer Of Jurisdiction From Income-Tax Officer-1(3), Lucknow To "Dy. Cit", As Per Provisions Of Law, The Reassessment Order Passed By The Latter Was Without Jurisdiction & Consequently The Re-Assessment Order Deserved To Be Held As Illegal. 3. Because Even If It Is Held That The "Dy. Cit" Was Vested With The Jurisdiction Of Assessing Officer In The Case Of The "Appellant"

reassessment." 46. The curability permitted under Section 292BB is with regard to service of notice upon Assessee and not with regard to competence of authority who has issued notice. 47. A similar question was considered in Commissioner of Income Tax, Gujarat-II Vs. Kurban Hussain Ibrahimji Mithiborwala 1972 (4) SCC 394 and Court said "Income Tax Officer's jurisdiction

SHRI DEVENDRA KUMAR SHAH,KANPUR vs. INCOME TAX OFFICER- 3(5), KANPUR

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri T.S. Kapoorassessment Year 2013-14 Devendra Kumar Shah, Ito -3(5), Vs. Kanpur - 208001 701 Urvashi Apartment, 7/292, Tilak Nagar, Kapur - 208002 Pan – Abmps 9132J (Appellant) (Respondent)

reASSessment." 41. The curability permitted under Section 292BB is with regard to service of notice upon Assessee and not with regard to competence of authority who has issued notice. 42. A similar question was considered in Commissioner of Income Tax, Gujarat­II Vs. Kurban Hussain Ibrahimji Mithiborwala 1972 (4) SCC 394 and Court said "Income Tax Officer's jurisdiction to reopen

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)

52,62,734/- under section 143(3) r.w.s. 153A of the Act after making an addition under section 68 of the Act. 3.1 On appeal, the ld. First Appellate Authority, on identical reasoning as in the case of Shri Mohit Anand that in absence of incriminating material no addition can be sustained, deleted the entire addition and now the Department

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)

52,62,734/- under section 143(3) r.w.s. 153A of the Act after making an addition under section 68 of the Act. 3.1 On appeal, the ld. First Appellate Authority, on identical reasoning as in the case of Shri Mohit Anand that in absence of incriminating material no addition can be sustained, deleted the entire addition and now the Department

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)

52,62,734/- under section 143(3) r.w.s. 153A of the Act after making an addition under section 68 of the Act. 3.1 On appeal, the ld. First Appellate Authority, on identical reasoning as in the case of Shri Mohit Anand that in absence of incriminating material no addition can be sustained, deleted the entire addition and now the Department

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

52 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 paid to various outside trusts. Hence we do not find any infirmity in the order passed by the Ld. CIT(A) in this regard. Accordingly, the Ground Nos. 1 to 5 raised by the revenue for all the assessment years are hereby dismissed. DCIT VS Podar Education

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

52 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 paid to various outside trusts. Hence we do not find any infirmity in the order passed by the Ld. CIT(A) in this regard. Accordingly, the Ground Nos. 1 to 5 raised by the revenue for all the assessment years are hereby dismissed. DCIT VS Podar Education

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

52 of 61 suppression of sales and income, prompting the Office of the Ld. PCIT to direct the AO to initiate appropriate action (initiate reassessment proceedings). Accordingly, following our reasoning for quashing the re-assessment proceedings for assessment year 2013-14, the re-assessment proceedings for assessment years 2014-15, 2015-16, 2016-17 and 2017-18 are also liable

SHRI SUBODH AGARWAL,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1, KANPUR

In the result, the appeal of the assessee stands allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

reassessment passed under clause (b) of section 153A in respect of each assessment year falling within six assessment years immediately preceding the assessment year relevant to the previous year in which search is conducted under section 132 or requisition is made under section 132A. The provision has also been made applicable to orders of assessment passed under clause

NISHA FAZAL,GAUTAM BUDH NAGAR vs. ITO-4(3), KANPUR-01

In the result, appeal of the assessee is allowed

reassessment proceedings are invalid.A copy of case\nlaw is annexed herewith as Annexure No. 18.\nHon'ble ITAT Delhi in the case of Swati Verma vs. ITO, Ward\n3(4), Noida on 1st August, 2018:\nSince the A.O. did not apply his mind to the information and that A.O. did\nnot record in the reasons that he has reason

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

52,829/-, i.e., at the gross receipts, without allowing any deduction therefrom. It was further submitted that even after passing of intimation under section 143(1) of the Act, the assessee had obtained Form 10B on 28.03.2023 and had filed application under section 154 of the Act on 30.03.2023 and thereafter had also filed appeal against intimation under section

BHAWANI DEVELOPERS,LUCKNOW vs. INCOME TAX OFFICER-4(1), LUCKNOW-NEW, LUCKNOW-NEW

Appeal is disposed of in accordance with the aforesaid\ndirections

52,69,463/- for the assessment\nyear 2012-13 and Rs.2,42,72,852/- for the assessment year 2014-15 as service\ntax and not remitted the same to the Government exchequer, before the due date\nof filing of the return of income. As such, the issue whether the provisions of\nsection 43B of the I. T. Act applies

SMT. NIRMALA NIGAM,KANPUR vs. INCOME TAX OFFICER-3(5), KANPUR

In the result, the appeal is allowed

Bench: Shri. A. D. Jainassessment Year: 2009-10 Smt. Nirmala Nigam V. Income Tax Officer 3(5) 104/102, P. Road Kanpur Kanpur Tan/Pan:Afcpn4993C (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri C. K. Singh, D.R. Date Of Hearing: 20 02 2019 Date Of Pronouncement: 22 02 2019

reassessment. 23. In K.S. Rashid & Son v. ITO [1964] 52 ITR 355 (SC) a Constitutional Bench of the Supreme Court held: “The second point which is very important is that in regard to the cases falling under section

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)

52 of the paper book that the assessee had submitted a cash reconciliation statement for the captioned assessment year, wherein the opening cash in hand as on the first day of the financial year is taken and the cash receipts during the year have been added and cash deposits in the bank account and the cash expenditures during the year

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

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

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

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

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

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