AMITA GUPTA,KANPUR vs. INCOME TAX OFFICER-2(1), KANPUR

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

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

133A of the Income Tax Act, 1961 (hereinafter called “the Act’) was carried out in the premises of the assessee on 06.03.2013, in which it was found that the assessee had deposited cash amounting to Rs.26,58,74,399/- in her Bank Account No. 20763917010 maintained with Allahabad ITA Nos.463 & 464/LKW/2018 Page 2 of 11 Bank, Kahoo Kothi Branch, Kanpur

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

section 68, meaning thereby discharging his onus to proof and shifting the same upon the Assessing Officer. 7.12 The Assessing Officer cannot take shelter of the statement and ITI report when the appellant has discharged his onus before the Assessing Officer against the show cause notice during each assessment proceedings from Assessing Officer 2013-14 to Assessment year

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

section 68, meaning thereby discharging his onus to proof and shifting the same upon the Assessing Officer. 7.12 The Assessing Officer cannot take shelter of the statement and ITI report when the appellant has discharged his onus before the Assessing Officer against the show cause notice during each assessment proceedings from Assessing Officer 2013-14 to Assessment year

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

section 68, meaning thereby discharging his onus to proof and shifting the same upon the Assessing Officer. 7.12 The Assessing Officer cannot take shelter of the statement and ITI report when the appellant has discharged his onus before the Assessing Officer against the show cause notice during each assessment proceedings from Assessing Officer 2013-14 to Assessment year

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

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

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

133A [other than under sub-section (2A) of the said section], on or after the 1st day of April, 2021 but before the 1st day of September, 2024, the provisions of sections 147 to 151 shall apply as they stood immediately before the commencement of the Finance (No. 2) Act, 2024.] Further, AO while passing the 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

133A [other than under sub-section (2A) of the said section], on or after the 1st day of April, 2021 but before the 1st day of September, 2024, the provisions of sections 147 to 151 shall apply as they stood immediately before the commencement of the Finance (No. 2) Act, 2024.] Further, AO while passing the order

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

133A [other than under sub-section (2A) of the said section], on or after the 1st day of April, 2021 but before the 1st day of September, 2024, the provisions of sections 147 to 151 shall apply as they stood immediately before the commencement of the Finance (No. 2) Act, 2024.] Further, AO while passing the order

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

Section 68 and in this respect our attention was invited to pages 43 to 54 of the paper book relating to assessment year 2015-16 where a copy of reply, filed before the Assessing Officer, was placed. Our attention was also invited to pages 55 to 72 of the same paper book where a copy of confirmation of account

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

Section 68 and in this respect our attention was invited to pages 43 to 54 of the paper book relating to assessment year 2015-16 where a copy of reply, filed before the Assessing Officer, was placed. Our attention was also invited to pages 55 to 72 of the same paper book where a copy of confirmation of account

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

Section 68 and in this respect our attention was invited to pages 43 to 54 of the paper book relating to assessment year 2015-16 where a copy of reply, filed before the Assessing Officer, was placed. Our attention was also invited to pages 55 to 72 of the same paper book where a copy of confirmation of account

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

Section 68 and in this respect our attention was invited to pages 43 to 54 of the paper book relating to assessment year 2015-16 where a copy of reply, filed before the Assessing Officer, was placed. Our attention was also invited to pages 55 to 72 of the same paper book where a copy of confirmation of account

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

133A, other than under\nsub-section (2A) 97 [***] of that section, on or after the 1st day of April, 2021, in\nthe case of the assessee; or (iii) the Assessing Officer is satisfied, with the prior\napproval of the Principal Commissioner or Commissioner, that any money, bullion,\njewellery or other valuable article or thing, seized or requisitioned under

DEPUTY COMMISSIONER OF INCOME TAX-6, KANPUR vs. M/S. HABIB TANNERY PRIVATE LIMITED, KANPUR

In the result, the appeal of the Department stands dismissed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2015-16 Dy. Commissioner Of Income V. M/S Habib Tannery Pvt. Ltd. Tax-6 15-B, 150 Ft. Road Kanpur Jajmau, Kanpur Tan/Pan:Aach4129E (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri H. S. Usmani, Cit (Dr) O R D E R

133A of the Income Tax Act, 1961 (hereinafter called “the Act’) was conducted on 18.02.2015 at the premises of the assessee. During the course of survey, various incriminating documents, such as books of account, loose papers, hard disc, ITA No.564/LKW/2018 Page 2 of 21 etc. were found and impounded by the search party. The seized documents included a Diary marked

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

section 132(4) of the Act on 3rd August, 2015 and letter dated 31st July, 2015 issued by Sh. Madho Gopal Agarwal. The case was centralised as per the orders passed under section 127 of the Act and a notice under section 153A of the Act was issued on 6th September, 2016, which was duly served. Upon

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

section 132(4) of the Act on 3rd August, 2015 and letter dated 31st July, 2015 issued by Sh. Madho Gopal Agarwal. The case was centralised as per the orders passed under section 127 of the Act and a notice under section 153A of the Act was issued on 6th September, 2016, which was duly served. Upon

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

section 132(4) of the Act on 3rd August, 2015 and letter dated 31st July, 2015 issued by Sh. Madho Gopal Agarwal. The case was centralised as per the orders passed under section 127 of the Act and a notice under section 153A of the Act was issued on 6th September, 2016, which was duly served. Upon