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

u/s 148 of the Act on the basis of survey carried out on assessee. In these two years, there is no issue of commission on sales and the only issue involved in these two years, the addition made by the Assessing Officer on the basis of same statement, which has been recorded u/s 133A of the Act. During

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

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

147. Thus in view of the fact that the proviso has not been invoked by the Assessing officer, a serious jurisdictional error has been committed by the Assessing officer which leads to the Assessment order being a nullity. Page 49 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 Further to our submissions made in Grounds

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. Thus in view of the fact that the proviso has not been invoked by the Assessing officer, a serious jurisdictional error has been committed by the Assessing officer which leads to the Assessment order being a nullity. Page 49 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 Further to our submissions made in Grounds

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

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

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.

u/s 263 of the Act were not satisfied. 8. BECAUSE the order passed by Pr. CIT is contrary to the provisions of section 263 of the Act and the view taken by the Id. Pr. CIT comes in direct conflict with the judicial precedents. 9. BECAUSE the order appealed against is contrary to the facts, law and principles

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

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

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