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

seizure action were carried-out in the cases of the assessees on 29.12.2015. Section 153A have been inserted into the Income Tax Act w.e.f. 01.06.2003. Prior to that there were provisions contained under section 158BC being the special procedure for assessment of search cases. Thus, the provisions of Section 153A to 153D are applicable in the case of assessees. According

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)

search and seizure operations, various materials/documents were found and seized/impounded and statements were also recorded. Subsequently, the case of assessee was centralized and notice under section 153A of the Act was issued on 29.10.2021. In response to the said notice, the assessee filed his return of income on 14.12.2021 declaring total income of Rs. 16,86,100/- i.e. the income

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)

search and seizure operations, various materials/documents were found and seized/impounded and statements were also recorded. Subsequently, the case of assessee was centralized and notice under section 153A of the Act was issued on 29.10.2021. In response to the said notice, the assessee filed his return of income on 14.12.2021 declaring total income of Rs. 16,86,100/- i.e. 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)

search and seizure operations, various materials/documents were found and seized/impounded and statements were also recorded. Subsequently, the case of assessee was centralized and notice under section 153A of the Act was issued on 29.10.2021. In response to the said notice, the assessee filed his return of income on 14.12.2021 declaring total income of Rs. 16,86,100/- i.e. the income

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

seizure actions/requisitions u/s to Central Charges u/s 127 of the Act within 15 days of 132/132A conducted on or after service of notice u/s 143(2)/142(1) of the Act by the 01.04.2021. Assessing Officer concerned. After the above changes it transpires search cases for compulsory scrutiny where search conducted on or after 01.04.2021 in case of other person

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

seizure actions/requisitions u/s to Central Charges u/s 127 of the Act within 15 days of 132/132A conducted on or after service of notice u/s 143(2)/142(1) of the Act by the 01.04.2021. Assessing Officer concerned. After the above changes it transpires search cases for compulsory scrutiny where search conducted on or after 01.04.2021 in case of other person

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

seizure actions/requisitions u/s to Central Charges u/s 127 of the Act within 15 days of 132/132A conducted on or after service of notice u/s 143(2)/142(1) of the Act by the 01.04.2021. Assessing Officer concerned. After the above changes it transpires search cases for compulsory scrutiny where search conducted on or after 01.04.2021 in case of other person

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

search and seizure operation and the necessary notices had been issued by the Assessing Officer providing opportunities to the assessee and the order under section 143(3) had been passed after examining the explanations and submissions made by the assessee and in view of the same, she was of the opinion, the assessment order was neither invalid in the eyes

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

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

search and seizure operation and the necessary notices\nhad been issued by the Assessing Officer providing opportunities to the assessee\nand the order under section 143(3) had been passed after examining the\nexplanations and submissions made by the assessee and in view of the same, she\nwas of the opinion, the assessment order was neither invalid in the eyes

INCOME TAX OFFICER- 6(2), LUCKNOW vs. M/S. STATUS VYAPAAR PVT. LTD., LUCKNOW

In the result, the appeal of the Revenue is dismissed

search & seizure took place on Mahesh Chandra Agarwal Group on\n30.08.2016 and the appellant company was also under investigation to\nunearth disclosed income of such group. Further, Mahesh Chandra\nAgarwal Group being beneficiaries of Rs.4,90,00,000/- earned\nundisclosed income through such company (appellant)surrendered before\nHon'ble ITSC and said application is accepted and matter is at final

ADHYATM JAIN PROP. M/S JAMBU KUMAR ADHYATAM JAIN SARAF,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

search & seizure operation under section 132 of the Income Tax Act, 1961 (hereinafter referred as “the Act”) was conducted on Shri Kailash Chand Jain & Others on 14/12/2020, in pursuance whereof assessment order dated 26/09/2022 was passed under section 153A of the I.T. Act and addition amounting to Rs.1,00,00,000/- was made under section 68

ASHRAY VENTURES PVT. LTD,LUCKNOW vs. ASSESSING OFFICER CENTRAL CIRCLE-1, LUCKNOW

The appeal of the assessee stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2012-13 Ashray Ventures Pvt. Ltd. V. The Assessing Officer Gole Market Central Circle – 1 Mahanagar, Lucknow Lucknow Tan/Pan:Aakca3580E (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R

Search and Seizure operation, incriminating documents were allegedly found and seized. Notice under section 153A of the Act was issued to the assessee-company, requiring the assessee to ITA No.152/LKW/2023 Page 2 of 9 file the return of income. However, no return of income was filed by the assessee in compliance to the notice under section 153A

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

section 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

ASSTT. COMMISSIONER OF INCOME TAX, CC-1, LUCKNOW, AAYAKAR BHAWAN, ASHOK MARG, LUCKNOW vs. M/S ASHRAY VENTURES PRIVATE LIMITED, LUCKNOW

In the result, the appeal of the Department is allowed for statistical purposes

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

search and seizure operation under section 132 of the Income Tax Act was carried out on the business / residential premises of the assessee on 8.07.2016. Thereafter a notice under section 142(1) was issued upon the assessee requiring it to file a return of income. In response to the return filed, notice under section 143(2) and notices under section

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

68 of IT Act. On these confirmations filed appellant provided the current and latest address of the lender to the AO whereas AO got the verification done at old addresses in Kolkata by issuing a commission u/s 131(l)(d) to the Kolkata Investigation Wing on 27.02.2018 to submit a report on following points: 1. Identity, genuineness of the transactions

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

68 of IT Act. On these confirmations filed appellant provided the current and latest address of the lender to the AO whereas AO got the verification done at old addresses in Kolkata by issuing a commission u/s 131(l)(d) to the Kolkata Investigation Wing on 27.02.2018 to submit a report on following points: 1. Identity, genuineness of the transactions

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

68 and application of section 115BBE, as above, the tax is once charged as per the normal provisions of the Act and again u/s 115BBE. Thus, the same income is taxed twice which is not permissible under law. 3.3.1 Even if hypothetically it is assumed that the donations to the corpus were received against payment of cash to the donor

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

68 and application of section 115BBE, as above, the tax is once charged as per the normal provisions of the Act and again u/s 115BBE. Thus, the same income is taxed twice which is not permissible under law. 3.3.1 Even if hypothetically it is assumed that the donations to the corpus were received against payment of cash to the donor