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

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

SHIMLA PROPERTIES,LUCKNOW vs. PR. COMMISSIONER OF INCOME TAX, LUCKNOW

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

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2012-13 Shimla Properties V. The Pcit 30C, Datiya House Lucknow Khursheed Bagh Lucknow Tan/Pan:Ablfs9732M (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Neeraj Kumar, Cit (Dr) Date Of Hearing: 16 08 2022 Date Of Pronouncement: 01 09 2022 O R D E R

u/s 147/143(3) of the Act, and accordingly the proceedings invoked under section 263 of the Act by the Ld. PCIT vide notice dated 18.1.2022 is barred by limitation and the order dated 17.3.2022 passed in consequence of the said notice is void-ab-initio.” 3. These Additional Grounds raise a legal issue going to the root of the matter

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

147 read with section 144B of the Act, assessing the total income of the assessee at Rs.30,37,633/-. 3. Aggrieved, the Assessee preferred an appeal before the NFAC, which dismissed the appeal of the assessee and confirmed the order of the AO. 4. Now, the assessee has approached this Tribunal challenging the order of the NFAC, by raising

INCOME TAX OFFICER-6(4), LUCKNOW vs. SHRI ZARRAR HUSSAIN, LUCKNOW

In the result, the appeal of the Revenue and the Cross Objections of the assessee are dismissed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Years:2011-12

house property and passed separate reassessment orders in respect of each of the assessment years in question. In its appeal before the I.T.A. No.89/Lkw/2020 C.O.No.01/Lkw/2022 13 Assessment Year:2011-12 Commissioner (Appeals), one of the contentions raised by the assessee was regarding the failure of the Assessing Officer to supply the reasons for the reopening of the assessments

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

house property donated by violation of provisions of section 54F of \nIncome Tax Act. \n5. Whether on facts and circumstances of the case and in law, the CIT(A) erred in \ndeleting the addition of Rs.37,00,000/- on account of agricultural income in tune \nof Rs.52,00,000/-. \n6. Whether on facts and circumstances of the case

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

In the result, appeal of the assessee is allowed

House No.\n170, Block – E, 2nd Scheme, Sujatganj, Kanpur Nagar, Sale amount\nof Rs.35,00,000/- instead of Rs.83,93,860/- (Market Value), dated\n30.01.2012, due to which that the Id. ITO-1(5), Kanpur has recorded\nthe reasons and issued notice u/s 148 after obtained approval of Id.\nPr. CIT-1, Kanpur. Copy of sale deed are annexed herewith

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

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 of section

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

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 of section

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

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 of section

SHRI NARESH KUMAR YADAV,LUCKNOW vs. INCOME TAX OFFICER- 1(5), LUCKNOW

In the result, the appeal of the assessee is allowed

Bench: Shri. A. D. Jainassessment Year: 2011-12 Shri Naresh Kumar Yadav V. Ito-1(5) Vill. & Post Madiyaon Lucknow Lucknow Tan/Pan:Aebpy8040D (Appellant) (Respondent) Appellant By: Shri Prashant Kumar Verma, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 12 07 2022 Date Of Pronouncement: 26 07 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A)-1, Lucknow, Dated 11.10.2019, For Assessment Year 2011- 12, Raising The Following Original Grounds Of Appeal: 1. Because, The Whole Assessment Order Impugned In The Present Appeal Stands Wholly Vitiated As There Can Be No Reason To Believe That Income Has Escaped Assessment U/S 147/144 On The Ground Of Mere Cash Deposits In The Bank Account Amounting To Rs.12,98,000/- Therefore, The Entire Assessment Proceedings Are Liable To Be Held As Nullity & Without Jurisdiction. 2. Because, The Assessment Order Impugned In The Present Appeal Stands Wholly Vitiated As There Can Be No Reason To Believe On The Basis Of Air Information That Income Has Escaped Assessment U/S 147/144 On The Ground Of Mere Cash Deposits In Bank Account Amounting Rs.12,98,000/-. Therefore, The Entire Assessment Proceedings Are Liable To Be Held As Nullity & Without Jurisdiction.

house. It was held that since no Income tax proceedings were pending against the assessee in respect of the earlier years, the notice issued in terms of section 131(1)(d) of the Act, was not valid. It was observed that notice u/s 131(2) in respect of assessment year 1991- 92 could not be construed as an initiation

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

u/s 12A/12AA of the Act to the assessee. Thus, on this issue, we affirm the stand taken by the Id. first appellate authority. Page 48 of 242 (UP AWAS EVAM VIKAS PARISHAD) 12. It may thus be appreciated that the coordinate benches of the Hon'ble ITAT at Amritsar, Cochin, Indore and Allahabad hold the view that the activities

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

u/s 12A/12AA of the Act to the assessee. Thus, on this issue, we affirm the stand taken by the Id. first appellate authority. Page 48 of 242 (UP AWAS EVAM VIKAS PARISHAD) 12. It may thus be appreciated that the coordinate benches of the Hon'ble ITAT at Amritsar, Cochin, Indore and Allahabad hold the view that the activities

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

u/s 12A/12AA of the Act to the assessee. Thus, on this issue, we affirm the stand taken by the Id. first appellate authority. Page 48 of 242 (UP AWAS EVAM VIKAS PARISHAD) 12. It may thus be appreciated that the coordinate benches of the Hon'ble ITAT at Amritsar, Cochin, Indore and Allahabad hold the view that the activities

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

u/s 12A/12AA of the Act to the assessee. Thus, on this issue, we affirm the stand taken by the Id. first appellate authority. Page 48 of 242 (UP AWAS EVAM VIKAS PARISHAD) 12. It may thus be appreciated that the coordinate benches of the Hon'ble ITAT at Amritsar, Cochin, Indore and Allahabad hold the view that the activities

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

u/s 12A/12AA of the Act to the assessee. Thus, on this issue, we affirm the stand taken by the Id. first appellate authority. Page 48 of 242 (UP AWAS EVAM VIKAS PARISHAD) 12. It may thus be appreciated that the coordinate benches of the Hon'ble ITAT at Amritsar, Cochin, Indore and Allahabad hold the view that the activities

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

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

u/s 12A/12AA of the Act to the assessee. Thus, on this issue, we affirm the stand taken by the Id. first appellate authority. Page 48 of 242 (UP AWAS EVAM VIKAS PARISHAD) 12. It may thus be appreciated that the coordinate benches of the Hon'ble ITAT at Amritsar, Cochin, Indore and Allahabad hold the view that the activities