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

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

153D of The Income Tax Act. The relevant paragraph of said order is reproduced here- “During the course of assessment proceedings it was noticed that the assessee has received corpus donation of Page 9 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 Rs. 24,60,54,000/-. In order to verify the genuineness of this corpus donation

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

153D of The Income Tax Act. The relevant paragraph of said order is reproduced here- “During the course of assessment proceedings it was noticed that the assessee has received corpus donation of Page 9 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 Rs. 24,60,54,000/-. In order to verify the genuineness of this corpus donation

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

section 68 but still the impugned order has been passed by the learned officer. 3. That the Learned CIT (Appeals) had also not apply his mind at the time of passing the order u/s 250. There is no incriminating material found during the Search. 4. That the order passed by the Assessing Officer and Learned CIT (Appeals) is against

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

sections": ["132", "143(3)", "145(3)", "147", "148", "148A", "149", "153A", "153D", "153B", "144A", "40A(3)", "80C", "80G", "54F", "68

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

section 149 of the Act. The assessment based on illegal proceedings initiated u/s 148 is liable to be quashed. 4. Because the assessment order passed by AO, after prior approval of Range Head dated 21.03.2024 (AY 2019-20 – 22.03.2024) is not accordance with law and peculiar facts of the case and ratio laid down by Hon’ble Courts. LdCIT

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

section 149 of the Act. The assessment based on illegal proceedings initiated u/s 148 is liable to be quashed. 4. Because the assessment order passed by AO, after prior approval of Range Head dated 21.03.2024 (AY 2019-20 – 22.03.2024) is not accordance with law and peculiar facts of the case and ratio laid down by Hon’ble Courts. LdCIT

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

section 149 of the Act. The assessment based on illegal proceedings initiated u/s 148 is liable to be quashed. 4. Because the assessment order passed by AO, after prior approval of Range Head dated 21.03.2024 (AY 2019-20 – 22.03.2024) is not accordance with law and peculiar facts of the case and ratio laid down by Hon’ble Courts. LdCIT

MEDHAVI SPORTS PRIVATE LIMITED,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX, KANPUR

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriamedhavi Sports Pvt. Ltd Dcit, Kanpur V. 93/17 Grain Market Ganesh Laxmi Niwas 10/503 Ganj, Uttar Pradesh-226001. Allenganj, Uttar Pradesh- 208001. Pan:Aakcm1000D (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Adv Respondent By: Shri Manu Chaurasia, Cit(Dr) Date Of Hearing: 17 09 2024 Date Of Pronouncement: 19 09 2024 O R D E R

153D of Jt CIT, Central Circle is illegal as being without jurisdiction. 11. That the appellant craves leave to introduce modify or withdraw any ground of appeal with your honours kind permission.” 3. In this case, the assessment order dated 30/12/2021 was passed u/s 153C of the Income Tax Act, 1961 (hereinafter “the Act”) whereby the assessee’s total income