SHRAMIK VIKAS SAHKARI SHRRAM SAMVIDA SAMITI LTD.,KANPUR vs. AO CIRCLE 1(1)(1), KANPUR

In the result, appeal of the assessee is allowed

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2019-20 Shramik Vikas Sahkari V. The Assessing Officer Shrram Samvida Samiti Ltd, Circle 1(1)(1) 135-K-2, Nankari, Iit Kanpur Kanpur Tan/Pan: (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sanjeev Krishna Sharma, Sr. D.R. Date Of Hearing: 25 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R

section 143(1)(a)(ii) (an incorrect claim, if such incorrect claim is apparent from any information in the return). 7.3 We note that in the case of Chirakkal Service Co-Operative Bank Ltd. Kannur v. CIT 2016] 68

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

143(2) was duly served upon the assessee. Furthermore, in response to notices under section 142(1) of the Act, the assessee had furnished submissions and attended hearings. On perusal of the notice of demand issued under section 156, it was noted that the PAN number, date, assessment order etc., had all been specifically mentioned alongwith

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

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

sections": [ "143(3)", "250", "11", "12", "12A", "12AA(3)", "11(1)(d)", "11(1)(a)", "11(2)", "68", "234A

ADITYA FLEXIPACK LLP,KANPUR vs. THE ASSESSING OFFICER, KANPUR

In the result, both the appeals of the assessee stand allowed

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

68,040/- for Assessment Year 2019-20, representing employees’ shares towards contribution to ESIC & EPF, which the assessee had deposited beyond the due date mentioned in the provisions of the relevant section of the Income Tax Act and that Page 3 of 16 however, the deposits were made before the filing of return of income for the relevant assessment

ADITYA FLEXIPACK LLP,KANPUR vs. THE ASSESSING OFFICER, SPECIAL RANGE, KANPUR, KANPUR

In the result, both the appeals of the assessee stand allowed

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

68,040/- for Assessment Year 2019-20, representing employees’ shares towards contribution to ESIC & EPF, which the assessee had deposited beyond the due date mentioned in the provisions of the relevant section of the Income Tax Act and that Page 3 of 16 however, the deposits were made before the filing of return of income for the relevant assessment

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

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

VINAI SHUKLA,LUCKNOW vs. ACIT-1, LUCKNOW NEW, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.624/Lkw/2024 ननिाारण वर्ा/ Assessment Year: 2017-18 Vinai Shukla V. Acit-1, Lucknow New 2/280, Vikas Khand Gomti Lucknow Nagar, Lucknow-226010. Pratyaksh Kar Bhawan, Lucknow-226001. Pan:Asnps3558C अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Ms Shweta Mittal, Ca प्रत्यर्थी कक और से /Respondent By: Shri Prajesh Srivastava, Sr. Dr सुनवाई कक तारीख / Date Of Hearing: 21 08 2025 घोर्णा कक तारीख/ Date Of 12 09 2025 Pronouncement: आदेश / O R D E R

1. The Commissioner of Income Tax (Appeals) has erred in law and on facts in passing the order which is illegal improper and against the principles of natural justice. 2. The Commissioner of Income Tax (Appeals) has erred in law and on facts in passing the order without giving adequate opportunity of being heard. 3. The Commissioner of Income

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

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

THE DEPUTY COMMISSIONER OF INCOME TAX, RANGE-IV, LUCKNOW vs. M/S. WAVE ENTERPRISES, LUCKNOW

In the result, the appeal of the Department as well as the Cross Objection of the assessee are dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2009-10 Acit V. M/S Wave Enterprises Circle-1 A-104, Indira Nagar Lucknow Lucknow Tan/Pan:Aaafw8536D (Appellant) (Respondent) C.O. No.04/Lkw/2020 (In Ita No.629/Lkw/2019) Assessment Year: 2009-10 M/S Wave Enterprises V. Acit A-104, Indira Nagar Circle-1 Lucknow Lucknow Tan/Pan:Aaafw8536D (Cross-Objector) (Respondent) Department By: Smt. Sheela Chopra, Cit (Dr) Assessee By: Shri Shubham Rastogi, C.A. Date Of Hearing: 16 06 2021 Date Of Pronouncement: 17 06 2021 O R D E R

section 143(3) of the Act. 8. The above position has duly been taken into consideration by the ld. CIT(A), as noted hereinabove. The Department has not been able to refute the decisions in ‘ACIT vs. Hotel Blue Moon’ (supra) and ‘CIT vs. Laxman Das Khandelwal’ (supra), both rendered by the Hon'ble Supreme Court. 9. In view

KASHI NATH SETH SARRAF PRIVATE LIMITED,HARDOI vs. ACIT, SITAPUR, SITAPUR

In the result, the appeal of the assessee is partly allowed for\nstatistical purposes

143(3) without\nrejecting any books of accounts and the addition has\nbeen made u/s 68 of the Income tax Act, 1961. That\nthe addition u/s 68 cannot be made where sale has\nbeen offered for taxation. (JKGExports Vs ACIT Del\nThird Member 161 Taxmann 481). The other\nruling on relief on section 68 is enclosed

ACIT, RANGE-1, LUCKNOW vs. MOTOR FAB SALES PVT. LTD., LUCKNOW

In the result, Departmental appeal bearing

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2017-18 M/S Motor Fab Sales Pvt. Ltd. V. The Dcit/Acit-4 11, Mahatma Gandhi Marg Lucknow Hazratganj, Lucknow Tan/Pan:Aaccm5754E (Appellant) (Respondent) Assessment Year: 2017-18 Theacit-1 V. M/S Motor Fab Sales Pvt. Ltd. Lucknow 11, Mahatma Gandhi Marg Hazratganj, Lucknow Tan/Pan:Aaccm5754E (Appellant) (Respondent) Assessee By: Shri Rakesh Garg, Advocate Revenue By: Shri H.S. Usmani, Cit(Dr)

143(3) of the Income Tax Act, 1961 (hereinafter called “the Act’) by making addition of Rs.17,50,26,650/- under section 68 of the Act . 2.2 The AO invoked the provisions of section 115BBE of the Act and also initiated penalty proceedings und 271AAC of the Act. 2.3 Aggrieved by the order of the AO, the assessee

M/S. MOTOR FAB SALES PVT. LTD.,,LUCKNOW vs. THE DCIT/ACIT-4, LUCKNOW

In the result, Departmental appeal bearing

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2017-18 M/S Motor Fab Sales Pvt. Ltd. V. The Dcit/Acit-4 11, Mahatma Gandhi Marg Lucknow Hazratganj, Lucknow Tan/Pan:Aaccm5754E (Appellant) (Respondent) Assessment Year: 2017-18 Theacit-1 V. M/S Motor Fab Sales Pvt. Ltd. Lucknow 11, Mahatma Gandhi Marg Hazratganj, Lucknow Tan/Pan:Aaccm5754E (Appellant) (Respondent) Assessee By: Shri Rakesh Garg, Advocate Revenue By: Shri H.S. Usmani, Cit(Dr)

143(3) of the Income Tax Act, 1961 (hereinafter called “the Act’) by making addition of Rs.17,50,26,650/- under section 68 of the Act . 2.2 The AO invoked the provisions of section 115BBE of the Act and also initiated penalty proceedings und 271AAC of the Act. 2.3 Aggrieved by the order of the AO, the assessee

SHIMLA PROPERTIES,LUCKNOW vs. PR. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeal filed by the assessee is allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2012-13 Shimla Properties V. The Pcit 30C, Datiya House Lucknow Khursheed Bagh Lucknow Tan/Pan:Ablfs9732M (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Neeraj Kumar, Cit (Dr) Date Of Hearing: 16 08 2022 Date Of Pronouncement: 01 09 2022 O R D E R

143(1) of the I.T. Act on 07.05.2013, as is clear from the chronology of processing of return, downloaded from the e-filing Account of the Income Tax Website (APB-81). 8. Thereafter, re-assessment proceedings were initiated for the reason (APB-19-21) that the amount of Rs.6,64,000/- claimed in the return under the head ‘short term

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

In the result, the appeal of the assessee stands allowed

Bench: Shri T. S. Kapoor

68-69, Saket Nagar, Kanpur. Kanpur. PAN:AAHCA 0208 J (Appellant) (Respondent) Appellant by Shri P. K. Kapoor, C. A. Respondent by Smt. Alka Singh, D.R. Date of hearing 29/07/2019 Date of pronouncement 31/07/2019 O R D E R This appeal has been filed by the assessee against the order of learned CIT(A)-II, Kanpur dated 07/03/2019 pertaining

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD.,, LUCKNOW

section 144(2) of the Act,\nAssessing Officer is duty bound to record his/her dissatisfaction on correctness\nof claim of assessee before invoking the provision of section 144. As it is\nevident from language of section 144 as well as of rule 8D, recording of the\ndissatisfaction of Assessing officer as regard to correctness of claim