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

147 of the Act The ld. CIT(A) considered allowed the agricultural income at Rs. 15,00,000/- and sustained the addition of Rs. 37,00,000/- only on adhoc basis considering the agricultural income of other years, without considering the peculiar facts of the case and documents placed on record. Since, additions sustained by Ld. CIT(A) is purely

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

147 of the Act The ld. CIT(A) considered allowed the agricultural income at Rs. 15,00,000/- and sustained the addition of Rs. 37,00,000/- only on adhoc basis considering the agricultural income of other years, without considering the peculiar facts of the case and documents placed on record. Since, additions sustained by Ld. CIT(A) is purely

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

147 of the Act The ld. CIT(A) considered allowed the agricultural income at Rs. 15,00,000/- and sustained the addition of Rs. 37,00,000/- only on adhoc basis considering the agricultural income of other years, without considering the peculiar facts of the case and documents placed on record. Since, additions sustained by Ld. CIT(A) is purely

ARUN KUMAR MAURYA,LUCKNOW vs. ITO-2(1), LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

additional ground of appeal filed by the assessee. In this regard, he submitted that the assessee filed the return in response to the notice u/s 148 of the Act, after substantial lapse of time from the date within which the assessee was required to file return as indicated in notice u/s 148 of the Act. He drew our attention

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

u/s 132(4) of the IT Act, 1961. 24. In the case of Principal Commissioner of Income-tax, Central-3 v. AbhisarBuildwell (P.) Ltd [2023] 454 ITR 212 (SC)[24-04-2023],the Hon’ble Supreme Court has held that in respect of completed assessments/unabated assessments no addition can be made by Assessing Officer in absence of any incriminating material

KAMAL KANT 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

u/s 132(4) of the IT Act, 1961. 24. In the case of Principal Commissioner of Income-tax, Central-3 v. AbhisarBuildwell (P.) Ltd [2023] 454 ITR 212 (SC)[24-04-2023],the Hon’ble Supreme Court has held that in respect of completed assessments/unabated assessments no addition can be made by Assessing Officer in absence of any incriminating material

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

u/s 132(4) of the IT Act, 1961. 24. In the case of Principal Commissioner of Income-tax, Central-3 v. AbhisarBuildwell (P.) Ltd [2023] 454 ITR 212 (SC)[24-04-2023],the Hon’ble Supreme Court has held that in respect of completed assessments/unabated assessments no addition can be made by Assessing Officer in absence of any incriminating material

M/S. APCO INFRATECH PVT. LTD.,,LUCKNOW vs. ACIT-I, LUCKNOW

In the result, appeals vide I

addition in absence\nof any adverse evidence on\nrecord and relying on citation\nof PCIT vs. Tejua Rohit Kumar\nKapadia 94 taxmann.com 324\n(Gujrat).\n[Para 9.9 & 9.10 Page 109 &\n110]\nAppeal filed by\nRevenue\nITA\n623/LKW/2024\n3\nExcess disallowances of\ndeduction made u/s 801A(4)\nof the Act amounting Rs.\n31,64,147/- in Rs.\n62783806/- already made

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD., LUCKNOW

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

addition in absence of any adverse evidence on record and relying on citation of PCIT vs. Tejua Rohit Kumar Kapadia 94 taxmann.com 324 (Gujrat). [Para 9.9 & 9.10 Page 109 & 110] Appeal filed by Revenue ITA 623/LKW/2024 3 Excess disallowances of deduction made u/s 801A(4) of the Act amounting Rs. 31,64,147/- in Rs. 62783806/- already made in original

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD.,, LUCKNOW

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

addition in absence of any adverse evidence on record and relying on citation of PCIT vs. Tejua Rohit Kumar Kapadia 94 taxmann.com 324 (Gujrat). [Para 9.9 & 9.10 Page 109 & 110] Appeal filed by Revenue ITA 623/LKW/2024 3 Excess disallowances of deduction made u/s 801A(4) of the Act amounting Rs. 31,64,147/- in Rs. 62783806/- already made in original

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

addition can be made on the basis of material gathered at the back of the assessee and without confronting the same to the assessee. He held that assessee was not allowed any opportunity to rebut the evidences collected at his back as it was never confronted to the assessee during assessment proceedings. We find that in the order dated 06/04/2022

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

addition can be made on the basis of material gathered at the back of the assessee and without confronting the same to the assessee. He held that assessee was not allowed any opportunity to rebut the evidences collected at his back as it was never confronted to the assessee during assessment proceedings. We find that in the order dated 06/04/2022

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

In the result, the appeal of Revenue is allowed

u/s 143(3) for the relevant assessment year, the said re- assessment was re-opened only on fishing and roving enquiries.\n\nAPPELLANT'S SUBMISSION: -\n\n1. That, the instant proceedings have been undertaken under section 147 of the Income Tax Act,\nIncome escaping assessment.\n\n147. If the Assessing Officer has reason to believe that any income chargeable

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

147, and a notice under section 148 was issued. The reassessment led to an addition of Rs. 2,14,22,053/- under section 56(2)(vii) and Rs. 49,11,947/- under section 50C, treated as escaped income. The reassessment, being a result of what the AO considers concealed particulars of income, led to the initiation of penalty proceedings under

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

147 r.w.s 144 r.w.s 448 of the I.T. Act, 1961 at an assessed income of Rs.5,00,00,000/-by making an addition u/s 69A amounting to Rs 5,00,00,000/- treating the investment in property to be Unexplained money. The appellant was served a Notice u/s 148 on 20/02/2022 and the reasons recorded for reopening, as intimated

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Reassessment Proceeding. dt. 05.09.2023, 08.02.2024, 11.03.2024, 16.03.2024, 15.03.2024 6. Original Assessment Order u/s 143(3) dt. 23.04.2021 and CIT(A) order u/s 250 dt. 25.06.2024 7. Assessment Order u/s 147 dt. 28.03.2024 8. Copy of Form-35 9. Copy of Replies filed before CIT(A)-3, Lucknow dt. 07.01.2025 10. Copy of CIT(A)-3, Lucknow Order u/s

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

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

147 of the Act and the Assessing Officer during reassessment proceedings had allowed exemption to the assessee u/s 11 of the Act. The findings recorded in the assessment order are reproduced below: “As per records assessee UTTAR PRADESH AWAS EVAM VIKAS PARISHAD (PAN: AAAJU0103A) was denied the exemption claimed u/s 11 of the I.T. Act, 1961 by invoking provisions

M/S U.P AWAS EVAM VIKAS PARISHAD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

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

147 of the Act and the Assessing Officer during reassessment proceedings had allowed exemption to the assessee u/s 11 of the Act. The findings recorded in the assessment order are reproduced below: “As per records assessee UTTAR PRADESH AWAS EVAM VIKAS PARISHAD (PAN: AAAJU0103A) was denied the exemption claimed u/s 11 of the I.T. Act, 1961 by invoking provisions