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

u/s 143(3) nor it is normal reassessment proceeding covered by provision of section 147 to 151 where time for issuance

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

u/s 143(3) nor it is normal reassessment proceeding covered by provision of section 147 to 151 where time for issuance

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

u/s 143(3) nor it is normal reassessment proceeding covered by provision of section 147 to 151 where time for issuance

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, BAREILLY vs. WAVE DISTILLERIES AND BREWERIES LIMITED, BAREILLY

Appeals of the Department stand dismissed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

u/s 151 of the Act is illegal, bad in law and not sustainable in law as there is no application of mind while granting the approval. 7. That in view of the facts and circumstances of the case and in law. the assessment order dated 29.03.2022 passed pursuant to the notice under Section 148 of the Act is illegal

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

In the result, the appeal of Revenue is allowed

151 of the Income Tax Act, 1961 was supplied to the appellant.\n\n1. The Assessing Officer in his assessment order passed under section 147 r.w.s 144 read with section 144B of the Income Tax Act, 1961 had totally misrepresented the fact that he has supplied the reasons for reopening the assessment, however in originality neither the copy of reasons

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

147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132-A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish

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

147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132-A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish

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

147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132-A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish

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 read with section 144B is bad in law void ab initio and be quashed. 4. Because there being no approval as mandated as per section 151, from the Chief Commissioner of Income-tax, the notice issued under section 148 is without jurisdiction, the reassessment framed be quashed. 5. Because the CIT(A) has erred on facts

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

In the result, appeal of the assessee is allowed

u/s 148 has been obtained separately from\nLd. Pr. Commissioner of Income Tax-1, Kanpur as per the\nprovisions of section 151 of the Act.\nDated: 25.03.2019\n(S.K. Singh)\nIncome Tax Officer-1(5)\nKanpur\"\nA copy of reasons dated 25.03.2019 are annexed herewith as\nAnnexure No. 11.\nThat the Appellant council has filed objections against issue of notice

VIKAS JAIN,KANPUR vs. ACIT-CC 2(1)(1), KANPUR

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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharya.Y. 2015-16 Vikas Jain, Vs. The Acit, H-2/1, Kidwai Nagar, Kanpur- Circle 2(1)(1), Kanpur 208001 208006 Pan: Abqpj8049R (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Adv Revenue By: Sh. Amit Kumar, 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. Cit(A), Nfac On 17.05.2024 Wherein The Ld. Cit(A) Has Dismissed The Appeal Of The Assessee Against The Order Passed By The Ld. Assessing Officer Under Section 147 R.W.S. 143(3) For The A.Y. 2015-16 On 27.12.2018. The Grounds Of Appeal Are As Under:- “01. Because There Being No Reason To Believe, Far From There Being Any Material To Form Reasons To Believe, The Proceedings Initiated Right From Issue Of Notice U/S. 148 & The Re-Assessment Framed Thereof Are All Without Jurisdiction Bad In Law, The Order Passed Be Quashed. 02. Because The So-Called Reasons Having Been Recorded Applying Explanation 2(A) To Section 147, Of The Act Which Not Being Applicable, The Very Reason To Believe Being Contrary To The Mandate Of The Section, The Proceedings- Initiated U/S 148, The Reassessment Framed Are All Contrary To The Provisions Of Law, Be Quashed. 03. Because The Approval Given By The Competent Authority U/S 151, Being Mechanical In Nature Without Verification Of Facts, The Notice Issued U/S 148 & The Reassessment Framed Thereafter Be Quashed.

147, of the Act which not being applicable, the very reason to believe being contrary to the mandate of the section, the proceedings- initiated u/s 148, the reassessment framed are all contrary to the provisions of law, be quashed. 03. Because the approval given by the competent authority u/s 151

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.

reassessment proceedings initiated by the Assessing Officer cannot be held to be invalid. 8. In rejoinder, the ld. Counsel for the assessee has submitted that non-reply of the non-statutory query letter cannot be a valid reason for reopening of the assessment. With regard to the case laws, on which reliance has been placed

M/S. MEHENDIPUR BALAJI IMPEX PRIVATE LIMITED,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTREL CIRCLE- II, KANPUR

In the result, the assessee appeal is partly allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year 2016-17 M/S Mehdipur Balaji Impex Pvt. Ltd., Vs. Dcit-Ii, 51/56 Sita Ram Market Shakkerpatti, Kanpur 208002 Kanpur 208001 Pan –Aaecm 7300C (Appellant) (Respondent)

147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or books of account or documents seized or requisitioned belongs or belong to a person other than the person referred to in section 153A, then the books of account or documents or assets

L.H SUGAR FACTORIES LTD.,PILIBHIT vs. DY. COMMISSIONER OF INCOME TAX, BAREILLY

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

147 read with section 148 of the income Tax act, 1961: I.T.A. No.194/Lkw/2020 Assessment Year:2012-13 2 a. Because the issues raised in the reasons recorded were already considered and adjudicated during the assessment proceedings u/s 143 (3) of the Act and reasons recorded are mere change of opinion. b. Because the reason to believe recorded by the learned

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

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

u/s. 153C of the Act as the finding of some document or asset belonging to other person is a sin qua non. In this respect, it is important to visit the provisions of Section 153C of the Act which for the sake of completeness are reproduced below: “153C. (l)Notwithstanding anything contained in section 139, section 147, section 148, section

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

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

u/s. 153C of the Act as the finding of some document or asset belonging to other person is a sin qua non. In this respect, it is important to visit the provisions of Section 153C of the Act which for the sake of completeness are reproduced below: “153C. (l)Notwithstanding anything contained in section 139, section 147, section 148, section

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

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

u/s. 153C of the Act as the finding of some document or asset belonging to other person is a sin qua non. In this respect, it is important to visit the provisions of Section 153C of the Act which for the sake of completeness are reproduced below: “153C. (l)Notwithstanding anything contained in section 139, section 147, section 148, section

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

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

u/s. 153C of the Act as the finding of some document or asset belonging to other person is a sin qua non. In this respect, it is important to visit the provisions of Section 153C of the Act which for the sake of completeness are reproduced below: “153C. (l)Notwithstanding anything contained in section 139, section 147, section 148, section