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

M/S FIVE ROSES,KANPUR vs. J/DCIT-CC,, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

reassessment order u/s 147 of the Act had been passed by the Assessing Officer without issuing the mandatory notice under section 143(2) of the Act, the ld. "CIT(A)" should have held the re-assessment order as illegal, bad in law and without jurisdiction. 6. BECAUSE in the reason to believe the Id. AO had not substantiated

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

reassessment order u/s 147 of the Act had been passed by the Assessing Officer without issuing the mandatory notice under section 143(2) of the Act, the ld. "CIT(A)" should have held the re-assessment order as illegal, bad in law and without jurisdiction. 6. BECAUSE in the reason to believe the Id. AO had not substantiated

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

reassessment order u/s 147 of the Act had been passed by the Assessing Officer without issuing the mandatory notice under section 143(2) of the Act, the ld. "CIT(A)" should have held the re-assessment order as illegal, bad in law and without jurisdiction. 6. BECAUSE in the reason to believe the Id. AO had not substantiated

SHASHI AGARWAL,LUCKNOW vs. DCIT, CENTRAL CIRCLE-1, LUCKNOW, LUCKNOW

In the result, these two appeals are treated as allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

69C of the Act and Rs.33,00,000/- towards unexplained investment u/s 69 of the Act. In assessment year 2016-17, assessment order dated 31/12/2018 (DIN & Order No.ITBA/APL/S/250/2023- 24/1052325703(1) was passed u/s 153A read with section 144 of the Act wherein the assessee’s total income was determined at Rs.58,99,020/- as against returned income of Rs.14

SHASHI AGARWAL,LUCKNOW vs. DCIT-1,, LUCKNOW

In the result, these two appeals are treated as allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

69C of the Act and Rs.33,00,000/- towards unexplained investment u/s 69 of the Act. In assessment year 2016-17, assessment order dated 31/12/2018 (DIN & Order No.ITBA/APL/S/250/2023- 24/1052325703(1) was passed u/s 153A read with section 144 of the Act wherein the assessee’s total income was determined at Rs.58,99,020/- as against returned income of Rs.14

RAGHAV AGARWAL (HUF),KANPUR vs. ITO WARD 1(1)(3), KANPUR

In the result, the appeal of the assessee is dismissed as withdrawn

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraraghav Agarwal (Huf) The Income Tax Officer V. 563, Muir Road, Cantt., Ward-1(1)(3) Kanpur-208004. Aayakar Bhawan, 16/69, Civil Lines, Kanpur- 208001. Pan:Aanhr2365C (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv Respondent By: Shri. Sanjeev Krishna Sharma, Addl Cit(Dr) Date Of Hearing: 22 01 2025 Date Of Pronouncement: 06 02 2025 O R D E R

69C, being expenditure alleged to have been incurred for procuring the credit, in as much as there is no material to establish that the expenditure has been actually incurred, the addition made is totally unwarranted be deleted. 8. Because the CIT(A) has erred in upholding the invoking of the provisions of section 115BBE, in as much as the sale

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

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

MANSI DIDWANIA,LUCKNOW vs. D/ACIT-3, LUCKNOW

In the result, the appeal of the assessee is dismissed as withdrawn

Bench: Shri Kul Bharat & Shri Anadee Nath Misshramansi Didwania Dcit/Acit-3 V. 112/16, Shri Ram Road, Lucknow-New/Nfac Aminabad, Lucknow, U.P.- Pratyaksh Kar Bhawan, 226018. Ram Trith Marg, Lucknow-226001. Pan:Aeupd8333B (Appellant) (Respondent) Appellant By: Shri P.K. Kapoor, Ca Respondent By: Shri Sunil Kumar Rajwanshi, Addl Cit(Dr) Date Of Hearing: 05 05 2025 Date Of Pronouncement: 14 05 2025 O R D E R

section 250 of the “Act”, which required the ld. first appellate authority to state the points for determination, decision thereon and reason, for the decision, and owing to such a violation of the Page 2 of 4 statutory provision, the impugned order deserves to be set aside and matter restored o Id. “CIT(A)” for passing the order afresh