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

block assessment under section 153A; (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess the 'total income' taking into consideration the incriminating material unearthed during the search and the other material available with the AO including the income

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

block assessment under section 153A; (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess the 'total income' taking into consideration the incriminating material unearthed during the search and the other material available with the AO including the income

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)

68 of the Income - tax Act, 1961 without appreciating the fact that the scrip of Premier Capital Services Limited was a penny stock company. 2. Whether on the facts and circumstances of the case and in law. the CIT(A) has erred in not appreciating the fact that there is no bar in proceedings under section 153A

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)

68 of the Income - tax Act, 1961 without appreciating the fact that the scrip of Premier Capital Services Limited was a penny stock company. 2. Whether on the facts and circumstances of the case and in law. the CIT(A) has erred in not appreciating the fact that there is no bar in proceedings under section 153A

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)

68 of the Income - tax Act, 1961 without appreciating the fact that the scrip of Premier Capital Services Limited was a penny stock company. 2. Whether on the facts and circumstances of the case and in law. the CIT(A) has erred in not appreciating the fact that there is no bar in proceedings under section 153A

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

assessments. The Assessing Officer in the remand report merely reiterated the statements recorded from the aforesaid persons during survey proceedings and the digital evidence found in the mobile of Shri NavinNishar. We find that these evidences had already been addressed in detail by this tribunal in the order passed in the case of Hemadri Machine Tools Pvt Ltd referred

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

assessments. The Assessing Officer in the remand report merely reiterated the statements recorded from the aforesaid persons during survey proceedings and the digital evidence found in the mobile of Shri NavinNishar. We find that these evidences had already been addressed in detail by this tribunal in the order passed in the case of Hemadri Machine Tools Pvt Ltd referred

SUBHASH JAISWAL ASSOCIATES,BAREILLY vs. PCIT BAREILLY, BAREILLY

68 of the Income-tax Act, 1961\nRevision orders prejudicial to interest of revenue -Assessment year 2000-\n01 Whether assessment order which has been subject-matter of\nproceeding under section 263 may be a cryptic one but that itself does not\nrender assessment order to be erroneous and prejudicial to interest of\nrevenue Held, yes Assessee received gifts from various

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S SHRI RAMSWAROOP CHARITABLE TRUST, LUCKNOW

In the result, appeal of the Revenue stands dismissed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2014-2015

68,95,083/- made by the AO on account of administrative expenses ignoring the fact that the assessee could not substantiate the increase in expenditure and did not furnish any justification and explanation in this regard during the assessment proceedings. 4. Ld. Commissioner of Income Tax (A] has erred in law and facts by deleting the addition of Rs.7

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

Block-Belsar,\nGonda-271401\nPAN:ATIPP6520B\n(Appellant)\nVs. A.C.I.T.,\nCentral Circle-2,\nLucknow.\n(Respondent)\n\nRevenue by Shri H. S. Usmani, CIT (D.R.)\nAssessee by Shri Mahendra Kumar, F.C.A.\nShri Reghunath Mishra, Advocate\n\nO R D E R\nPER ANADEE NATH MISSHRA, A.M.\n(A) For the sake of convenience and brevity these appeals and Cross\nObjections

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S SHRI RAMSWAROOP CHARITABLE TRUST, LUCKNOW

In the result, appeal of the Revenue is dismissed

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2013-14

section 68 of the Act cannot be invoked. Since we do not find any infirmity in the order of the Id. CIT(A), we confirm the same as he has adjudicated the issue In the light of various judicial pronouncements. Accordingly we confirm his order. In the result, appeal of the Revenue stands dismissed. " ln view of the above

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, KANPUR, KANPUR vs. SHRI MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of the Revenue stands dismissed

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

Block-B, Scheme-39, Kanpur. Ram Rai Ki Sarai, Jajmau, Kanpur. PAN:AEMPA0823R (Appellant) (Respondent) Appellant by Shri Ashish Jaiswal, Advocate Respondent by Smt. Sheela Chopra, CIT (DR) Date of hearing 18/07/2022 Date of pronouncement 05/08/2022 O R D E R PER T. S. KAPOOR, A.M. This is an appeal filed by the Revenue against the order of learned

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, 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

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 PER ANADEE NATH MISSHRA, A.M.: (A). These cross appeals have been filed by the assessee and by Revenue against the impugned

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

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 PER ANADEE NATH MISSHRA, A.M.: (A). These cross appeals have been filed by the assessee and by Revenue against the impugned

OCEAN DREAM INFRASTRUCTURE PVT LTD,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, LUCKNOW

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

68 of the Income Tax Act, 1961 by treating the same as unexplained cash credit. 2.1. Because the learned CIT(A) erred in law and on facts in refusing to admit additional evidence submitted by the assessee during the appellate proceedings. 2.2 Because, without prejudice, in the interests of justice, the learned CIT(A) ought to have admitted additional evidence

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

Assessment year:2021-22 & 20-21 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) Revenue by Shri H. S. Usmani, CIT (D.R.) Assessee by Shri Mahendra Kumar, F.C.A. Shri Reghunath Mishra, Advocate O R D E R PER ANADEE NATH MISSHRA

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

Assessment year:2021-22 & 20-21 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) Revenue by Shri H. S. Usmani, CIT (D.R.) Assessee by Shri Mahendra Kumar, F.C.A. Shri Reghunath Mishra, Advocate O R D E R PER ANADEE NATH MISSHRA

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

Assessment year:2021-22 & 20-21 Rakesh Kumar Pandey, Vs. A.C.I.T., S/o Shri Surya Narayan Pandey, Central Circle-2, Vill-Devarda, Block-Belsar, Lucknow. Gonda-271401 PAN:ATIPP6520B (Appellant) (Respondent) Revenue by Shri H. S. Usmani, CIT (D.R.) Assessee by Shri Mahendra Kumar, F.C.A. Shri Reghunath Mishra, Advocate O R D E R PER ANADEE NATH MISSHRA