M/S. SAHARA CITY HOMES,BAREILLY vs. INCOME TAX OFFICER - 3(4), RANGE- 3, LUCKNOW

In the result, the appeals of the assessees are partly allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2012-13 M/S Sahara City Homes – Bareilly V. Ito-3(4) 2, Sahara India Centre Range 3 Kapoorthala Complex Lucknow Aliganj, Lucknow Tan/Pan:Abzfs2472C (Appellant) (Respondent) Assessment Year: 2012-13 M/S Sahara City Homes – Amritsar V. Ito-3(4) 2, Sahara India Centre Lucknow Tan/Pan:Abzfs4654E (Appellant) (Respondent) Assessment Year: 2012-13 M/S Sahara City Homes – Kanpur(I) V. Acit 2, Sahara India Centre Range 3 Kapoorthala Complex Lucknow Aliganj, Lucknow Tan/Pan:Abzfs2468Q (Appellant) (Respondent) Assessment Year: 2012-13 M/S Sahara City Homes – Guwahati V. Acit 2, Sahara India Centre Range 3 Kapoorthala Complex Lucknow Aliganj, Lucknow Tan/Pan:Abzfs2462E (Appellant) (Respondent)

68 and 69C of the Act. 74. For all the above reasons, we are not satisfied about the correctness of the additions made by the Assessing Officer and confirmed by the ld. CIT(A) in respect of Capital Expenditure of Rs.9,12,631/-, Closing Balance of Customer Advance of ITA No.24 to 39/LKW/2019 Page 39 of 46 Rs.36

M/S BAJRANG LAL JINDAL,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-I, KANPUR

In the result, the appeal of the assessee is allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2008-09 M/S Bajrang Lal Jindal, 140, Vs. Asstt. Commissioner Of Income Anandpuri, Kanpur, U.P. Tax-I, Kanpur Pan: Aanpj5660J (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. Amit Kumar, Dr Date Of Hearing: 27.08.2025 Date Of Pronouncement: 20.11.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A)- Kanpur, Confirming The Addition Of Rs. 1,46,11,400/- Made To The Returned Income Of The Assessee As Unexplained Cash Credits By The Assessing Officer In His Order Dated 31.03.2016 For The Assessment Year 2008-09. The Grounds Of Appeal Are As Under: - “1. That The Ld. Cit (A) I, Kanpur Has Erred In Confirming Addition Of Rs. 14611400.00 To The Returned Income Of The Assessee As Unexplained Cash Credits. 2. That The Reasons Recorded For Initiation Of Proceedings U/S 147 By Issue Of Notice U/S 148 Were Based On Improper Premise & Accordingly No Legal & Factual Lengs To Stand & Acordingly All Subsequent Proceedings Are Bad In Law. 3. That The Observation Of The Ld. Cit (A) I, Kanpur Confirming View Of Ld. A O That M/S. Maa Devasar Commodity Is Inexistant Is Factually Incorrect. 4. That Ld. Cit (A) I, Kanpur Has Erred In Not Appreciating The Fact That When The Beneficiary Of The Funds Are Not The Assessee, There Could Be No Addition In His Hands.

68. Refuting the arguments of the ld. AR, the ld. Sr. DR pointed out that the AO had considered the report of the Investigation Wing which showed that all these accounts were functioning from the same premises and that the assessee was instrumental in the opening of these accounts and therefore, had come to the conclusion that the assessee

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

In the result, the appeal of the Revenue is dismissed

68 of the Income Tax Act which is correct and\nlawful.\n5. The assessee company being an accommodation entry provider must be\nwell aware of all the beneficiary of Rs.9.84 crore. But it disclosed only the\nname of Mahesh Chandra Agarwal Group which was beneficiary of Rs.\n3.50 crore. Therefore, it was found that assessee company to elusive\nregarding Rs.6.34

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

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

GYANENDRA PRATAP SRIVASTAVA,BAHRAICH vs. ITO-2, BAHRAICH

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2010-11 Gyanendra Pratap Srivastava Ito-Ii V. Payagpur, Bahraich-271801. Bahraich-271801, Uttar Pradesh. Pan:Ataps3192C (Appellant) (Respondent) Appellant By: Shri Devashish Mehrotra, Adv. Respondent By: Shri Sunil Kumar Rajwanshi, Addl Cit(Dr) Date Of Hearing: 20 01 2025 Date Of Pronouncement: 23 01 2025 O R D E R

68 of the Income-tax Act, 1961. 6. That the Ld. CIT(A), NFAC has erred in law and on facts and circumstances of the case in confirming the addition made by the Assessing Officer in the order passed under section 144 of the Income-tax Act, 1961, more particularly, when the appellant had filed the return in response

INCOME TAX OFFICER (E), LUCKNOW vs. ARCHISHA EDUCATIONAL TRUST, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2016-17 Archisha Educational Trust, Vs. Income Tax Officer (Exemption), C-2024, Ii Floor, C Block, Lucknow Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent) A.Y. 2016-17 Income Tax Officer (Exemption), Vs. Archisha Educational Trust, Lucknow C-2024, Ii Floor, C Block, Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent)

200/-. The ld. AO further observed that the assessee had received Rs.1,000/- per student per month from all the students, the amount of which, amounted to Rs.71,88,800/-. The AO further observed that the assessee had received donations to the tune of Rs.16,62,000/- from various persons. In order to verify the genuineness of these receipts

ARCHISHA EDUCATIONAL TRUST,LUCKNOW vs. THE INCOME TAX OFFICER, EXEMPTION, WARD, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2016-17 Archisha Educational Trust, Vs. Income Tax Officer (Exemption), C-2024, Ii Floor, C Block, Lucknow Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent) A.Y. 2016-17 Income Tax Officer (Exemption), Vs. Archisha Educational Trust, Lucknow C-2024, Ii Floor, C Block, Indira Nagar, Lucknow – 226016 Pan – Aaabt 9595K (Appellant) (Respondent)

200/-. The ld. AO further observed that the assessee had received Rs.1,000/- per student per month from all the students, the amount of which, amounted to Rs.71,88,800/-. The AO further observed that the assessee had received donations to the tune of Rs.16,62,000/- from various persons. In order to verify the genuineness of these receipts

HARSAHAIMAL SHIAMLAL JEWELLERS PVIVATE LIMITED,BAREILLY vs. PCIT(CENTRAL), BAREILLY

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Harsahaimal Shiamlal Jewellers Shri Vimalendu Verma, Private Limited, 148, Civil Lines, Vs. Pcit (Central), Lucknow, U.P. Bareilly, U.P.-243001 Pan:Aacch3785L (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Adv Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 06.08.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Filed Against The Order Under Section 263 Of The Act, Passed By The Ld. Pcit, Central ,Lucknow On 17.02.2022, Setting Aside The Orders Of The Ld. Assessing Officer, Passed Under Section 143(3) Of The Income Tax Act On 29.07.2019. The Grounds Of Appeal Preferred, Are As Under:-

68 of the Act. The ld. PCIT opined that the assessee does not appear to be able to substantiate the cash availability leading upto 8.11.2016 i.e. the day Government announced demonetization and the few details furnished appeared to A.Y. 2017-18 Harsahaimal Shiamlal Jewellers P. Ltd. be fabricated, only to show an inflated cash balance

BHAWANI DEVELOPERS,LUCKNOW vs. INCOME TAX OFFICER-4(1), LUCKNOW-NEW, LUCKNOW-NEW

Appeal is disposed of in accordance with the aforesaid\ndirections

section 144B of the Act,\nwhereby the assessee's total income was determined at Rs.27,26,42,787/-\n(rounded off to Rs.27,26,42,790/-). The relevant portion of the aforesaid\nassessment order is reproduced as under:\n\n3.1.2 During the year, the assesse has entered into MOU dated 02/01/2017 with PAN\nIndia Infraprojects Pvt Ltd for aggregation

DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. M/S. U.P. STATE CONSTRUCTION & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, LUCKNOW

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 263 of the Income Tax Act, in as much as the original assessment order dated 11-02-2016 is neither erroneous nor prejudicial to the interest of revenue. 3. That the Ld. PCIT was wrong in not passing an speaking order ignoring the submissions made by the assessee during proceeding u/s 263 rendering the order under appeal

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

68,08,35,131/- computed by the Assessing Officer under section 145(3) of the Act,\nwithout appreciating that the assessee failed to produce books of\naccounts, bills, and vouchers and that the trading results shown by the\nassessee were not found open to verification and were unreliable.\n\n18. Whether on facts and circumstances of the case

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

200/- may not be sustained.\nIssue No. 12 – AY 2021-22\nAddition due to violate the provision of section 40A(3) Rs.\n9,65,000/-\nIn relevant year Ld. AO made addition of Rs.9,65,000/- after invoking the\nprovision of section 40A(3) being cash payment exceeding Rs.10,000/-\nagainst certain head of expenses and on other

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

200/- may not be sustained. Issue No. 12 – AY 2021-22 Addition due to violate the provision of section 40A(3) Rs. 9,65,000/- In relevant year Ld. AO made addition of Rs. 9,65,000/- after invoking the provision of section 40A(3) being cash payment exceeding Rs. 10,000/- against certain head of expenses

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

200/- may not be sustained. Issue No. 12 – AY 2021-22 Addition due to violate the provision of section 40A(3) Rs. 9,65,000/- In relevant year Ld. AO made addition of Rs. 9,65,000/- after invoking the provision of section 40A(3) being cash payment exceeding Rs. 10,000/- against certain head of expenses

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

200/- may not be sustained. Issue No. 12 – AY 2021-22 Addition due to violate the provision of section 40A(3) Rs. 9,65,000/- In relevant year Ld. AO made addition of Rs. 9,65,000/- after invoking the provision of section 40A(3) being cash payment exceeding Rs. 10,000/- against certain head of expenses

ARUN KUMAR MAURYA,LUCKNOW vs. ITO-2(1), LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

200/-. The assessee’s appeal against the aforesaid assessment order was dismissed by the Ld. CIT(A) vide impugned appellate order dated 28.11.2023. The present appeal has been filed by the assessee against the aforesaid impugned appellate order dated 28.11.2023 of the Ld. CIT(A). The grounds of appeal are as under: - I.T.A. No.415/LKW/2023 Assessment Year

IBRAHIM INTERNATIONAL TRADING COMPANY,KANPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX- 3, KANPUR

In the result, the appeal is allowed

Bench: Shri T.S. Kapoorassessment Year 2007-08 Ibrahim International Ltd. Earlier Acit-3, Vs. Kanpur Known As Ibrahim International Trading Co., 40/121, Hospital Road Parade, Kanpur 208001 Pan – Aaafi 9671F (Appellant) (Respondent)

68 onwards. The fact of conversion from partnership firm to limited company has been mentioned at pg. 71 and now the assessee is known as Ibrahim International Ltd. The assessee in this respect has filed amended Form No.36 which has been taken on record. 5. Now coming to the facts of the appeal, the assessee is a aggrieved with