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)

reassessment under this Act, where an estimate of the value of any investment referred to in Section 69 or Section 69B or the value of any bullion, jewelery or other valuable article referred to in Section 69A

MURLIDHAR LOHIA,KANPUR vs. INCOME TAX OFFICER, KANPUR

The appeal of the assessee stands partly allowed

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2018-19 Murlidhar Lohia V. The Income Tax Officer 106, Anand Palace Ward 1(3)(1) Allengaj, Kanpur (U.P) Kanpur Tan/Pan:Akbpl3586F (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Amit Kumar, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 22.04.2025, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2018-19. 2.0 The Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Year Under Consideration On 16.08.2018, Declaring A Total Income Of Rs.5,42,050/-. The Case Of The Assessee Was Reopened Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) After Issuing Notice Under Section 148 Of The Act, On The Basis Of The Information That The Assessee Had Received Cash Credit Of Rs.14,21,000/- During The Year Under Consideration. The Assessing Officer (Ao) Issued Statutory Notices To The Assessee, Requiring The Assessee To Furnish Details Of The Aforesaid Cash Credit With Documentary

reassessment proceedings have been initiated and the assessment framed altogether materially differ, the order passed being bad in law be quashed. 04. Because the CIT(A)/NFAC has erred on facts and in law in upholding the addition of Rs.26,55,600/- being unexplained credit/deposit in the bank accounts, under ITA No.418//LKW/2025 Page 4 of 8 section 69A

DEVENDRA PRATAP SINGH,KUMARGANJ FAIZABAD vs. ITO-1, FAIZABAD-NEW, FAIZABAD

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

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

reassessment was initiated without reference to 1 A/w S.A. No.1/LKW/2025 Devendra Pratap Singh A.Y. 2017-18 CBDT Instruction No. 03/2017 dated 21.02.2017, which provides guidelines for verifying cash transactions during demonetization. 3. The Ld. Assessing Officer may not have fully reconciled the cash deposits with the appellant's financial statements, including the Profit & Loss Account and Audit Report, which were

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

In the result, the appeal of Revenue is allowed

reassessment proceedings cannot\nbe resorted to only to examine the facts of a case, no matter, how desirable that may be, unless there is a reason to believe rather than suspect, that an income has escaped assessment.\" Thus, it was a mere suspicion of the Ld. Jurisdictional AO that prompted him to initiate assessment proceedings under section 147, which

SANTOSH KUMAR SHUKLA,LUCKNOW vs. ASSESSMENT UNIT, NFAC, NFAC

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Santosh Kumar Shukla V. The Assessment Unit 11A/141, Vrindavan Colony Nfac Lucknow (U.P) Tan/Pan:Bawps5372J (Appellant) (Respondent) Appellant By: Shri Shalabh Singh, Advocate Respondent By: Shri Amit Kumar, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 12.03.2025 Passed By The National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2015-16. 2. The Brief Facts Of The Case Are That The Assessee Was An Employee Of Planning Research & Action Division Of State Planning Institute, Since 1993. The Case Of The Assessee Was Reopened Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) After Issuing Notice Under Section 148A(B) Of The Act, Vide Dated 16.03.2022 For The Reason That The Assessee Had Made Cash Deposits/Time Deposits In His Bank Account. In Response To Notice Under Section Under Section 148 Of The Act, The Assessee Filed His Return Of Income For The Year Under Consideration On 29.04.2022, Declaring A Total Income Of

reassessment de hors sec 144B Apart from being contrary to the intent purpose and scope of section 149 and of section 148A r/w sec 148. 12. That the CIT Appeals Faceless has erred in law and on facts by invoking sec 69A

SHOBHA YADAV,CHANDPURA BACHHANA ,BILHAUR vs. COMMISSIONER OF INCOME-TAX (APPEALS) , KNP-W

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2019-20 Shobha Yadav, Vs. Commissioner Of Income Tax Chandpura Bachhana, Bilhaur, (Appeals), Kanpur Kanpur Nagar, U.P.-209202 Pan:Auxpy6004H (Appellant) (Respondent) Assessee By: Sh. Shivam Singh Yadav, Adv Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 30.07.2025 Date Of Pronouncement: 29.08.2025 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), Nfac Passed Under Section 250 Of The Income Tax Act, 1961 On 28.02.2025, Dismissing The Appeal Of The Assessee In Limine. The Grounds Of Appeal Are As Under:- “1. That The Learned Commissioner Of Income Tax (Appeals) (Cit(A)) Has Erred In Law & On Facts In Dismissing The Appeal On The Ground Of Delay In Filling Of The Appeal By 33 Days, Without Appreciating The Bona Fide Reasons & Genuine Hardship Faced By The Appellant. 2. That The Learned Cit(A) Failed To Appreciate That The Appellant Is An Illiterate Village Woman With No Access Or Understanding Of Technology & That She Neither Received The Notice Nor The Assessment Order In Physical Form, Leading To Unintentional Delay In Filing The Appeal. 3. That The Learned Cit(A) Failed To Consider That The Appellant'S Cause For Delay Was Neither Deliberate Nor Due To Negligence, But Solely Due To Lack Of Awareness & Therefore Deserved Liberal Construction In The Interest Of Substantial Justice. 4. That The Learned Cit(A) Erred In Holding That The Appellant Did Not Show "Sufficient Cause" For Condonation Of Delay, Despite Her Candid Declaration Of Illiteracy, Lack Of Access To Email & Absence Of Physical Service Of Notices Circumstances Beyond Her Control.

reassessment order is factually erroneous in treating the cash deposits in the appellant's bank account as unexplained income, without considering that the bank account used was a savings account and not a business account, and no such unexplained cash was deposited during the relevant year. 9. That the impugned order passed by CIT(A) without condoning the delay

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

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

reassessment by issue of notice under section 148 after following the prescribed procedure. The ld. AO records that several opportunities were given to the assessee to make compliance before the ld. AO but even though the notices were also sent by speed post and email, no compliance was made by the assessee. Thereafter, the ld. AO proceeded to complete

INCOME TAX OFFICER 1(1)(1), KANPUR, KANPUR vs. AJAY KUMAR GUPTA, KANPUR

In the result, ITA No.427/LKW/2024 is allowed for statistical purposes while CO No

Bench: Sh. Subhash Malguria & Sh. Nikhil Choudharya.Y. 2017-18 Income Tax Officer-1(1)(1), Vs. Ajay Kumar Gupta, Kanpur, U.P. 51/92C, Naya Ganj, Kanpur Pan: Abkpg5651J (Appellant) (Respondent) C.O. No.26/Lkw/2024 In A.Y. 2017-18 Ajay Kumar Gupta, Vs. Income Tax Officer-1(1)(1), 51/92C, Naya Ganj, Kanpur Kanpur, U.P. Pan: Abkpg5651J (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Adv Revenue By: Sh. R.R.N. Shukla, Addl Cit Dr Date Of Hearing: 04.09.2025 Date Of Pronouncement: 25.09.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Appeal & Cross Objection Have Been Filed By The Revenue & The Assessee Respectively, Against The Orders Of The Ld. Cit, Nfac Passed Under Section 250 Of The Income Tax Act, 1961 On 10.05.2024, Wherein The Ld. Cit(A) Has Allowed The Appeal Of The Assessee Against The Orders Of The Ao Under Section 147 R.W.S. 144 Passed On 30.03.2022. The Grounds Of Appeal Are As Under:- “1. Ld. Commissioner Of Income Tax (Appeal) Has Erred In Law & On Facts In Accepting The Contention Of The Assessee That The Proceedings Made U/S 147 Is Not In Accordance With Law. 2. Ld. Commissioner Of Income Tax (Appeal) Has Erred In Law & On Facts In Deleting The Addition Made By The Ao On Account Of Unexplained Money U/S 69A Of Income Tax Act, 1961 Deposited During The F.Y.2016-17 Without Appreciating That The Ao Has 1 Co No.26/Lkw/2024 Ajay Kumar Gupta A.Y. 2017-18

section 69A of the Act on the premise of non-substantiated cash deposits in the current account of the assessee. However, it was submitted that the assessee was an individual engaged in the business of Kirana Goods for several years as a proprietary concern under the name and style of M/s Arohi Enterprises at Naya Ganj, Kanpur. The total sales

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

69A in respect of on-money receipts, however, said order was set aside by Tribunal holding that AO had made detailed enquiries in respect of on- money receipts and said view was also confirmed by High Court, SLP filed against decision of High Court was to be dismissed Supreme Court in the case of PCIT vs. Sumatichand Tolamal Gouti

GAGAN PREET KAUR VIRDI,LUCKNOW vs. ITO-6(2), LUCKNOW-NEW

In the result, the appeal is partly allowed for statistical purposes and the Stay Application is dismissed as infructuous

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

reassessment order impugned in this appeal was liable to be quashed. 1.4 BECAUSE the re-assessment proceedings were initiated only with a view to verify the nature of receipt of Rs.1,25,00,000/- in the bank account of the assessee by way of transfer from the bank account of Shri Zafar Hasan Kazmi which narration does not constitute valid

GURPREET SINGH,SHAHJAHANPUR vs. ITO-1(4), SHAHJAHANPUR, SHAHJAHANPUR

In the result, the appeal is allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

reassessment proceedings, its continuation and I.T.A. No.391/Lkw/2025 Assessment Year:2011-12 2 culmination vide order u/s 147/143(3) of the I. T. Act dated 04/12/2018 which is bad in law and liable to be cancelled. 2. That the learned ADDL/JCIT(A)-2, Chandigarh has erred on facts and in law in confirming the action of Assessing Officer in adding Rs.16

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

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

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

69A – Cash found Rs. 43,12,800/- That during the course of search cash amounting Rs. 35,31,800/- from business/residential place at 57, Laxmanpuri, Lucknow and cash amounting Rs. 7,81,000/- at Village Devarda, Belsar, Gondawere found and out of which Rs. 34,00,000/- and Rs. 7,00,000/- were seized. During the course of search

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

69A – Cash found Rs. 43,12,800/- That during the course of search cash amounting Rs. 35,31,800/- from business/residential place at 57, Laxmanpuri, Lucknow and cash amounting Rs. 7,81,000/- at Village Devarda, Belsar, Gondawere found and out of which Rs. 34,00,000/- and Rs. 7,00,000/- were seized. During the course of search

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

69A – Cash found Rs. 43,12,800/- That during the course of search cash amounting Rs. 35,31,800/- from business/residential place at 57, Laxmanpuri, Lucknow and cash amounting Rs. 7,81,000/- at Village Devarda, Belsar, Gondawere found and out of which Rs. 34,00,000/- and Rs. 7,00,000/- were seized. During the course of search

ALLIANCE NIRMAAN LIMITED,BAREILLY vs. PCIT, BAREILLY

In the result, the appeal of the assessee is allowed

69A in respect of on-money receipts, however, said order was set aside by Tribunal\nholding that AO had made detailed enquiries in respect of on-money receipts and said view was\nalso confirmed by High Court, SLP filed against decision of High Court was to be dismissed\nSupreme Court in the case of PCIT vs. Sumatichand Tolamal Gouti

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

69A without \nappreciating the fact that the books of account of the assessee were found neither \nvalid to correlate the cash found with the agricultural income shown. \n\n13 \nI.T.(SS)A. No.460 /Lkw/2025, A.Y. 17-18 (Revenue’s Appeal) \n\n1. Whether on the facts and circumstances of the case and in law, the CIT(A) erred \nin reducing