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

rectification of the mistake and learned CIT(A) has again reiterated that he has allowed relief to the assessee on merits and has rejected the application filed by the assessee u/s 154 of the Act. For the sake of completeness, such findings of learned CIT(A) have been made part of this order as below: Decision: I have considered

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

rectification of the mistake and learned CIT(A) has again reiterated that he has allowed relief to the assessee on merits and has rejected the application filed by the assessee u/s 154 of the Act. For the sake of completeness, such findings of learned CIT(A) have been made part of this order as below: Decision: I have considered

ISHWAR DWELLINGS PVT. LTD,KANPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -1, KANPUR

In the result, the appeal of the assessee stands allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2015-16

rectification of the order passed u/s 143(3) as the profit on sale of agricultural was not included while computing book profit u/s 115JB of the Act. The assessee, in response to notice u/s 154, filed the reply and Assessing Officer, after going through the submissions of the assessee, dropped the proceedings u/s 154 , copy of order u/s 154 dated

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

Section 153A of the Act i.e. of 16 August 2018 all those persons who originally gave statement were mostly retracted. Subsequently, during the course of assessment proceedings, these persons were cross-examined, who confirmed the retraction of the statement. Therefore, now these statements do not have any evidentiary value. 032. Even otherwise, in none of the statement recorded

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

Section 153A of the Act i.e. of 16 August 2018 all those persons who originally gave statement were mostly retracted. Subsequently, during the course of assessment proceedings, these persons were cross-examined, who confirmed the retraction of the statement. Therefore, now these statements do not have any evidentiary value. 032. Even otherwise, in none of the statement recorded

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

rectification of the mistake and learned CIT(A) has again reiterated that he has allowed relief to the assessee on merits and has rejected the application filed by the assessee u/s 154 of the Act. For the sake of completeness, such findings of learned CIT(A) have been made part of this order as below: Decision: I have considered

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

rectification of the mistake and learned CIT(A) has again reiterated that he has allowed relief to the assessee on merits and has rejected the application filed by the assessee u/s 154 of the Act. For the sake of completeness, such findings of learned CIT(A) have been made part of this order as below: Decision: I have considered

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

rectification of the mistake and learned CIT(A) has again reiterated that he has allowed relief to the assessee on merits and has rejected the application filed by the assessee u/s 154 of the Act. For the sake of completeness, such findings of learned CIT(A) have been made part of this order as below: Decision: I have considered

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

rectification of the mistake and learned CIT(A) has again reiterated that he has allowed relief to the assessee on merits and has rejected the application filed by the assessee u/s 154 of the Act. For the sake of completeness, such findings of learned CIT(A) have been made part of this order as below: Decision: I have considered

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

rectification orders u/s 154 on page 164-179 of PB Vol-1) The Addl.CIT while giving approval to the cases on the same day or next day where the approval were given to 110 cases, failed to apply mind to the facts of the case, the assessment proceeding conducted by the AO, the issue in appraisal, seized documents and replies

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

rectification orders u/s 154 on page 164-179 of PB Vol-1) The Addl.CIT while giving approval to the cases on the same day or next day where the approval were given to 110 cases, failed to apply mind to the facts of the case, the assessment proceeding conducted by the AO, the issue in appraisal, seized documents and replies

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

rectification orders u/s 154 on page 164-179 of PB Vol-1) The Addl.CIT while giving approval to the cases on the same day or next day where the approval were given to 110 cases, failed to apply mind to the facts of the case, the assessment proceeding conducted by the AO, the issue in appraisal, seized documents and replies

SHRI BADRI PRASAD KEDAR NATH,LUCKNOW vs. DCIT, RANGE-1, LUCKNOW

In the result, the appeals of the assessee are allowed and the appeal of Revenue is dismissed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

section 68. The relevant portion of the order of learned CIT(A) is reproduced below: I.T.A. No.358, 359 & 452/Lkw/2020 Assessment Year:2017-18 5 I.T.A. No.358, 359 & 452/Lkw/2020 Assessment Year:2017-18 6 I.T.A. No.358, 359 & 452/Lkw/2020 Assessment Year:2017-18 7 I.T.A. No.358, 359 & 452/Lkw/2020 Assessment Year:2017-18 8 I.T.A. No.358, 359 & 452/Lkw/2020 Assessment Year

ACIT, RANGE-I, LUCKNOW vs. M/S BADRI PRASAD KEDAR NATH, LUCKNOW

In the result, the appeals of the assessee are allowed and the appeal of Revenue is dismissed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

section 68. The relevant portion of the order of learned CIT(A) is reproduced below: I.T.A. No.358, 359 & 452/Lkw/2020 Assessment Year:2017-18 5 I.T.A. No.358, 359 & 452/Lkw/2020 Assessment Year:2017-18 6 I.T.A. No.358, 359 & 452/Lkw/2020 Assessment Year:2017-18 7 I.T.A. No.358, 359 & 452/Lkw/2020 Assessment Year:2017-18 8 I.T.A. No.358, 359 & 452/Lkw/2020 Assessment Year

SHRI BADRI PRASAD KEDAR NATH,LUCKNOW vs. DCIT, RANGE-1, LUCKNOW

In the result, the appeals of the assessee are allowed and the appeal of Revenue is dismissed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

section 68. The relevant portion of the order of learned CIT(A) is reproduced below: I.T.A. No.358, 359 & 452/Lkw/2020 Assessment Year:2017-18 5 I.T.A. No.358, 359 & 452/Lkw/2020 Assessment Year:2017-18 6 I.T.A. No.358, 359 & 452/Lkw/2020 Assessment Year:2017-18 7 I.T.A. No.358, 359 & 452/Lkw/2020 Assessment Year:2017-18 8 I.T.A. No.358, 359 & 452/Lkw/2020 Assessment Year

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.181 & 182/Lkw/2024 A.Ys.2017-18 & 2018-19 Rohilkhand Educational Vs. Dcit, Charitable Trust, Bareilly Central Circle, Bareilly Pan: Aaatr6902J (Appellant) (Respondent) Assesseeby: Sh. Rakesh Garg, Adv Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 14.08.2025 Date Of Pronouncement: 22.09.2025 O R D E R Per Bench: [ These Two Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Lucknow Dated 19.03.2024 & 22.03.2024, Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Ys. 2017-18 & 2018-19, Dismissing The Appeals Of The Assessee Against Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “(1).That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Not Considering The Fact That In The Alleged Assessment Order, The Columns Of Name Of Assessee, Pan, Asst Year, Date Of Assessment & Section Under Which Passed, Are Blank. (2)That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Treating The Demand As Valid Which Was Not Computed On The Basis Of Orderthat May Not Be Termed To Be An Order Under Section 143(3). (3) That A Demand Of Tax As Computed In The Computation Sheet Is Without Jurisdiction Void-Ab-Inito & Is Liable To Be Annulled. (4) That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Confirming The Addition Of Rs. 736591857/-Comprising  Corpus Donation Aggregating To Rs 7,68,95,000/-, A.Ys. 2017-18 & 2018-19

u/s 11(1) of the Act  purchase cost of Fixed Assets, during the year under consideration, aggregating to Rs 14,96,91,583 less depreciation at Rs 1,55, 15,994/-  cash deposits aggregating to Rs 5,59,55,800/-  10% of the aggregate expenses of Rs 67,71,95,436/-which comes to Rs 6,77,19,543/- considering

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

u/s 11(1) of the Act\n•\npurchase cost of Fixed Assets, during the year under consideration,\naggregating to Rs 14,96,91,583 less depreciation at Rs 1,55, 15,994/-\n•\ncash deposits aggregating to Rs 5,59,55,800/-\n•\n10% of the aggregate expenses of Rs 67,71,95,436/-which comes

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

rectification applications u/s 154 of the I.T. Act and therefore, the learned CIT(A) passed further order u/s 154 of the Act and the other grounds of appeal were dismissed having become infructuous. The appeals in I.T.A. No.23 & 24 are against such rectified orders passed by learned CIT(A). The Revenue has filed appeals against both orders of learned

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

rectification applications u/s 154 of the I.T. Act and therefore, the learned CIT(A) passed further order u/s 154 of the Act and the other grounds of appeal were dismissed having become infructuous. The appeals in I.T.A. No.23 & 24 are against such rectified orders passed by learned CIT(A). The Revenue has filed appeals against both orders of learned