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

section 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

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

In the result, appeal of the assessee is allowed

144 / 147 passed by the Id. ITO-4(3), Kanpur\ndated 05.12.2019.\n4.\nDeleted the demand u/s 156 dated 05.12.2019.\n5.\nIssue any direction may deem fit and proper in the facts and\ncircumstances of the case.\n5.1 Under para 2 of the above letter, Revenue has mentioned that at the\ntime of issuance of notice under section

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

Reassessment Proceeding.\ndt. 05.09.2023, 08.02.2024, 11.03.2024, 16.03.2024,\n15.03.2024\n6. Original Assessment Order u/s 143(3) dt. 23.04.2021 and\nCIT(A) order u/s 250 dt. 25.06.2024\n7. Assessment Order u/s 147 dt. 28.03.2024\n8. Copy of Form-35\n9. Copy of Replies filed before CIT(A)-3, Lucknow dt.\n07.01.2025\n10. Copy of CIT(A)-3, Lucknow Order u/s

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

ASSISTANT COMMISSIONER OF INCOME TAX-5, KANPUR vs. M.K.U PVT. LTD., KANPUR

In the result, appeal in ITA No

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

144 of the Income Tax Act, 1961. The grounds of appeal and the C.O. are as under:- “1. That Ld. CIT(A) has erred in law and on facts in quashing the assessment proceedings u/s 147 read with sec. 143 of the IT Act, 1961 without considering the facts & AO's contention and case law of Hon'ble High Court

DHIRENDRA PRATAP,LUCKNOW vs. INCOME TAX OFFICER-3(2), WARD-3(2), HARDOI

In the result, the appeal of the assessee stands allowed

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2011-12 Dhirendra Pratap V. The Income Tax Officer A-16/1052, Sector 15 Ward 3(2) Near Vasundhra Complex Hardoi Indira Nagar, Lucknow (U.P) Tan/Pan:Ayepp3148C (Applicant) (Respondent) Applicant By: Shri Rakesh Garg, Advocate Respondent By: Shri R.R.N. Shukla, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 19.12.2024, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2011-12. 2.0 The Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Year Under Consideration On 06.11.2018 Declaring A Total Income Of Rs.1,75,750/-. The Income Tax Department Was In Possession Of Information That The Assessee Had Deposited Cash To The Tune Of Rs.19,81,000/- In His Bank Account. The Assessing Officer (Ao) Issued A Query Letter Under Section 133(6) Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) On 04.01.2018, Requiring The Assessee To Furnish The Source Of Cash Deposits Along With Other Evidentiary Proof, In Response To Which The Assessee Filed Reply On 07.02.2018. Since

144 read with section 147 of the Act, assessing the total income of the assessee at Rs.21,56,750/-. 2.1 The AO also initiated penalty proceedings under section 271(1)(c) of the Act, separately. 2.2 Aggrieved, the Assessee preferred an appeal before the NFAC, which set aside the order of the AO and restored the matter to the file

RAKESH RAWAT,LUCKNOW vs. ITO-4(1), , LUCKNOW

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No. 383 & 384/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 Rakesh Rawat C/O Saurabh Gupta, 50 Narain Das Building, Flat No. 9, Narhi, Lucknow Up-226001 Pan: Bcbpr4851G . . . . . . . अपीलार्थी / Appellant

reassessment proceeding in assessee’s case by service of notice u/s 148 of the Act was initiated. In the event of failure on the part of assessee to respond any of the notices issued u/s 148, 142(1) & show cause notice u/s 144 of the Act, the Ld. AO culminated the assessment proceeding to the best of his judgment

RAKESH RAWAT,LUCKNOW vs. ITO-4(1),, LUCKNOW

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No. 383 & 384/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 Rakesh Rawat C/O Saurabh Gupta, 50 Narain Das Building, Flat No. 9, Narhi, Lucknow Up-226001 Pan: Bcbpr4851G . . . . . . . अपीलार्थी / Appellant

reassessment proceeding in assessee’s case by service of notice u/s 148 of the Act was initiated. In the event of failure on the part of assessee to respond any of the notices issued u/s 148, 142(1) & show cause notice u/s 144 of the Act, the Ld. AO culminated the assessment proceeding to the best of his judgment

DHARAM CHAND AGARWAL,KANPUR (UTTAR PARDESH) vs. PRINCIPAL COMMISSIONER OF INCOME TAX, KANPUR- I

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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2016-17 Dharam Chand Agarwal, Vs. Pr. Commissioner Of Income Tax, 14/75 D Gopal Vihar Civil Lines, Kanpur-I, U.P. Kanpur, U.P. Pan: Aanpa1942L (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 07.10.2025 Date Of Pronouncement: 31.12.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Pr. Cit, Kanpur-1 On 31.03.2024 Under Section 263 Of The Income Tax Act, 1961, Wherein The Ld. Pcit Has Set Aside The Order Passed By The Ld. Ao On 28.03.2022 Under Section 147 R.W.S. 144B For The A.Y. 2016-17 & Directing Him To Pass A Fresh Assessment Order. The Grounds Of Appeal Are As Under:- “1. Because The Assessment Order U/S 147 R.W.S 144 Dated 28.03.2022, Which Has Been Set Aside U/S 263 Of The Act By The Impugned Order Passed By Pr. Cit, Itself Was Illegal & Was Not Enforceable Due To Various Infirmities In The Initiation & Conclusion Of Re-Assessment Proceedings, The Same Could Not Have Been Subjected To Revision U/S 263 Of The Act & Consequently The Impugned Order Is Bad In Law & Wholly Without Jurisdiction. Without Prejudice To The Aforesaid 2. Because The Pr. Cit Has Erred In Law & On Facts In Holding That The Assessment Order Dated 28.03.2022 Passed By The Assessing Officer, Nfac U/S 147 R.W.S 144B Of The Act Is Erroneous In So Far As It Is Prejudicial To The Interest Of Revenue & In Setting Aside The Same By Exercising His Revisionary Jurisdiction U/S 263 Of The Act.

144 dated 28.03.2022, which has been set aside u/s 263 of the Act by the impugned order passed by Pr. CIT, itself was illegal and was not enforceable due to various infirmities in the initiation and conclusion of re-assessment proceedings, the same could not have been subjected to revision u/s 263 of the Act and consequently the impugned order

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

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 clearly discussed in the assessment order that no satisfactory explanation in this regard was furnished by the assessee during assessment proceedings and the same was devoid of merit. 3. Ld. Commissioner of Income

VINAI SHUKLA,LUCKNOW vs. ACIT-1, LUCKNOW NEW, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.624/Lkw/2024 ननिाारण वर्ा/ Assessment Year: 2017-18 Vinai Shukla V. Acit-1, Lucknow New 2/280, Vikas Khand Gomti Lucknow Nagar, Lucknow-226010. Pratyaksh Kar Bhawan, Lucknow-226001. Pan:Asnps3558C अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Ms Shweta Mittal, Ca प्रत्यर्थी कक और से /Respondent By: Shri Prajesh Srivastava, Sr. Dr सुनवाई कक तारीख / Date Of Hearing: 21 08 2025 घोर्णा कक तारीख/ Date Of 12 09 2025 Pronouncement: आदेश / O R D E R

u/s 143(3) of the Act – 20.02.2021 Page 4 of 10 5. In the aforementioned background, now it is to be determined when would be the limitation expiring for framing the assessment. As per the Ld. Counsel, the assessment order should have been passed on as before 31st Dec, 2020. For the sake of clarity, the relevant provision

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

Appeal is disposed of in accordance with the aforesaid\ndirections

reassess. If circumstances require, the\nNFAC may transfer the cases to the Jurisdictional AO during assessment proceedings.\nMoreover, section 144B of the Act itself confers a power upon the Principal Chief\nCommissioner or the Principal Director General to transfer cases to the jurisdictional\nAO. Section 144B of the Act is inherently procedural and only outlines the process in\nwhich

POONAM SEN,LUCKNOW vs. ITO, RANGE 1(3), LUCKNOW, LUCKNOW

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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2008-09 Poonam Sen, Vs. Income Tax Officer, A-1/73, Viram Khand, Gomti Range-1(3), Lucknow Nagar, Lucknow-226010 Pan: Bacps7483J (Appellant) (Respondent) Assessee By: Sh. Samrat Chandra, C.A. Revenue By: Sh. Deepak Yadav, Dr Date Of Hearing: 03.06.2025 Date Of Pronouncement: 24.07.2025 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)- Lucknow Dated 4.08.2020, Passed Under Section 250 Of The Income Tax Act, 1961 Wherein The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Orders Of The Ito-1(3), Lucknow, Passed Under Section 147/144 Of The Income Tax Act. The Grounds Of Appeal Are As Under:- “1. The Learned Cit(A), Has Erred In Law, In Confirming Order U/S 147/144 Of The 1.T. Act, 1961 In The Present Case As The Notice Issued U/S 148 By The Income Tax Officer-2(1), Bareilly (Here-In After Referred To As The Ito, Bareilly) Was Issued Without Any Jurisdiction & Thus As The Notice So Issued U/S 148 Itself Is Issued Without Jurisdiction The Culmination Of The Same In The Present Order Is Void-Ab- Initio & Bad-In-Law & Thus The Order May Kindly Be Annulled. Ii. On The Fact & In The Peculiar Circumstances Of The Present Case The Reasons So Recorded By The Ito, Bareilly Itself Are Vitiated As The Appellant Had Made A True & Fair Disclosure & That The Investment So Made Cannot Be Disclosed In The Return So Filed & Further As Per The Reasons Recorded The Income Escaping Assessment Is Of Rs.65,73,000/- & Whereas The Addition Towards Purchase Has Been Made Of Rs.16,92,000/- Only & Thus The Addition Is Devoid Of Any Merit & Needs To Be Quashed. Without Prejudice To Grounds Nos. I & Ii Above:

u/s 148 itself is issued without jurisdiction the culmination of the same in the present order is void-ab- initio and bad-in-law and thus the order may kindly be annulled. II. On the fact and in the peculiar circumstances of the present case the reasons so recorded by the ITO, Bareilly itself are vitiated as the appellant

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

RAJEEV KUMAR SEHGAL,LAKHIMPUR KHERI vs. ITO-3(4), LAKHIMPUR KHERI-2

The appeal of the assessee stands partly allowed

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2014-15 Rajeev Kumar Sehgal V. The Income Tax Officer 3(4) Punjab Colony Lakhimpur Kheri - 2 Lakhimpur Kheri Tan/Pan:Asbps5131M (Appellant) (Respondent) Appellant By: Shri Saurabh Gupta, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R

144 and 144B of the Act, assessing the total income of the assessee at Rs.20,44,685/-. 2.1 Aggrieved, the Assessee preferred an appeal before the NFAC, which dismissed the appeal of the assessee on merits. 2.2 Now, the assessee has approached this Tribunal challenging the dismissal of his appeal by the NFAC by raising the following grounds of appeal

PRASHANT,KANPUR vs. ITO WARD 1(1)(3), KANPUR

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

Bench: Shri Anadee Nath Misshraprashant, V. The Income Tax Officer, Ward-1(1)(3) 2-B, Wazidpur, Jajmau, Kanpur-208010. Aaykar Bhawan, 16/69, Civil Lines, Kanpur- 208001. Pan:Admpk9965F (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Adv Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 10 12 2024 O R D E R

reassessment without issuance and service of notice under section 148 of the Income Tax Act, 1961 as required under Law. 3. That the Id.AO has erred in reopening assessment u/s 147 without lawful approval required u/s 151 of the Income Tax Act, 1961. Page 2 of 4 4. That the Ld. AO has erred in reopening assessment under section 147