ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

147 has not made any allegation regarding activities of the assessee trust and assessing officer has been satisfied that assessee is an charitable institute and its activities are charitable activities within the ambit of provisions of section 2(15) of Income Tax Act, 1961. 4.3 As regards the allegation of Ld. AO. that assessee has made contravention of provisions

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

23 of 61 335 Pr. CIT, through JCIT, issued another letter directing the AO 13.11.2020 to take suitable action (being initiation of proceedings under section 147 of the Act) 11.2 In support of the above arguments, the Ld. A.R. has placed reliance on the judgements of Hon'ble High Court of Bombay in the cases of CIT v. Smt. Vyjayanthimala

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

In the result, the appeal of Revenue is allowed

23-03-2022 the assessee was asked why the assessment should not be made on the above lines by 26-03-2022. However, as there is no response till date, the assessment is concluded in the above manner.\n\n6. The total income and tax thereon is worked out as under:\n\nIncome admitted by the assessee

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

23. On the basis of above tabular chart Income Tax Appeal and the appellant wise categorisation of appellant with legal issue and its judicial precedence has been made as following: Sl. No 1 to 10 : In these cases no incriminating material was found during search and the addition has been made on account of share application received during the year

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

23. On the basis of above tabular chart Income Tax Appeal and the appellant wise categorisation of appellant with legal issue and its judicial precedence has been made as following: Sl. No 1 to 10 : In these cases no incriminating material was found during search and the addition has been made on account of share application received during the year

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

23. On the basis of above tabular chart Income Tax Appeal and the appellant wise categorisation of appellant with legal issue and its judicial precedence has been made as following: Sl. No 1 to 10 : In these cases no incriminating material was found during search and the addition has been made on account of share application received during the year

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

u/s 148 is dropped/withdrawn otherwise it is proceeded with further. In issues such as this, i.e., where jurisdictional issue is involved the same must be strictly complied with by the authority concerned and no question of knowledge being attributed on the basis of implication can arise. The stand of the revenue is not appreciated, that the respondent-assessee had asked

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(b) of the Act and that he did not have conducted any Inquiry or investigation into the information sent by Shri Bagai. Merely because the Impugned notice was sent on the next day after receipt of the letter of Shri Bagal does not mean that the Income Tax Officer did not apply his mind to the information contained

M/S. BARROWS BLUE BELLS SCHOOL,BAHARAICH vs. THE I.T.O. (E), LUCKNOW

23,022/- and, therefore, in this year also, the assessee was\nentitled to benefit of exemption under Section 10(23C)(iiiad) of the\nAct. It was submitted that in this year also, the assessee had\nobjected to the reopening, but the objections were not accepted\nby the AO and the challenge to reassessment proceedings was\nalso dismissed

HARE KIRSHNA FOOD PRODUCTS,MORADABAD vs. PR.COMMISSIONER OF INCOME TAX, BAREILLY

In the result, the appeal of the assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year:2011-12

reassessment order dated 14.12.2018 passed by AO u/s 143(3) read with Section 147 , and issued directions to I.T.A. No.73/Lkw/2022 Assessment Year:2011-12 5 the Assessing Officer to make fresh assessment de novo as per law after giving due and reasonable opportunity to the assessee and after investigating complete facts. 5. Now , when this appeal was fixed for hearing

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

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

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

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. ANKUR ANAND, BAREILLY

Appeals of the Department stand dismissed

Bench: Shri Sudhanshu Srivastava & Shri Nikhil Choudharyit(Ss) A Nos.336 & 337/Lkw/2025 Assessment Years: 2014-15 & 2015-16 Acit, Central Circle, Bareilly Vs. Ankur Anand Kamla Nehru Marg, Civil Lines, 148 Civil Lines, Bareilly, Bareilly, Bareilly-243001. Bareilly-243001. Tan/Pan:Agppa4219C (Appellant) (Respondent) It(Ss)A No.334/Lkw/2025 Assessment Year:2015-16 Acit, Central Circle, Bareilly Vs. Mohit Anand Kamla Nehru Marg, Civil Lines, 148 Civil Lines, Bareilly, Bareilly, Bareilly-243001. Bareilly-243001. Tan/Pan:Abupa3002H (Appellant) (Respondent)

147 of the Act on the issue of LTCG and the claim was again accepted vide order dated 22.01.2018. For AY 2015-16, in the case of Shri Ankur Anand, the original return of income was processed u/s 143(1) of the Act and the time limit for issuance of notice u/s 143(2) of the Act had expired long

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. ANKUR ANAND, BAREILLY

Appeals of the Department stand dismissed

Bench: Shri Sudhanshu Srivastava & Shri Nikhil Choudharyit(Ss) A Nos.336 & 337/Lkw/2025 Assessment Years: 2014-15 & 2015-16 Acit, Central Circle, Bareilly Vs. Ankur Anand Kamla Nehru Marg, Civil Lines, 148 Civil Lines, Bareilly, Bareilly, Bareilly-243001. Bareilly-243001. Tan/Pan:Agppa4219C (Appellant) (Respondent) It(Ss)A No.334/Lkw/2025 Assessment Year:2015-16 Acit, Central Circle, Bareilly Vs. Mohit Anand Kamla Nehru Marg, Civil Lines, 148 Civil Lines, Bareilly, Bareilly, Bareilly-243001. Bareilly-243001. Tan/Pan:Abupa3002H (Appellant) (Respondent)

147 of the Act on the issue of LTCG and the claim was again accepted vide order dated 22.01.2018. For AY 2015-16, in the case of Shri Ankur Anand, the original return of income was processed u/s 143(1) of the Act and the time limit for issuance of notice u/s 143(2) of the Act had expired long

ASSISTANT COMMISIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. MOHIT ANAND, BAREILLY

Appeals of the Department stand dismissed

Bench: Shri Sudhanshu Srivastava & Shri Nikhil Choudharyit(Ss) A Nos.336 & 337/Lkw/2025 Assessment Years: 2014-15 & 2015-16 Acit, Central Circle, Bareilly Vs. Ankur Anand Kamla Nehru Marg, Civil Lines, 148 Civil Lines, Bareilly, Bareilly, Bareilly-243001. Bareilly-243001. Tan/Pan:Agppa4219C (Appellant) (Respondent) It(Ss)A No.334/Lkw/2025 Assessment Year:2015-16 Acit, Central Circle, Bareilly Vs. Mohit Anand Kamla Nehru Marg, Civil Lines, 148 Civil Lines, Bareilly, Bareilly, Bareilly-243001. Bareilly-243001. Tan/Pan:Abupa3002H (Appellant) (Respondent)

147 of the Act on the issue of LTCG and the claim was again accepted vide order dated 22.01.2018. For AY 2015-16, in the case of Shri Ankur Anand, the original return of income was processed u/s 143(1) of the Act and the time limit for issuance of notice u/s 143(2) of the Act had expired long

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 related to Keyman Insurance Policies taken by the assessee. The relevant portion of the reasons recorded by the Assessing Officer befire issue of notice u/s 148 is as under: I.T.A. No.194/Lkw/2020 Assessment Year:2012-13 3 (B.1) Assessment order was passed u/s 143(3)/147 of the Act wherein an addition of Rs.73