VIJAY KUMAR GUPTA,SIDDHARTH NAGAR vs. ACIT, GONDA

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

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2017-18 Vijay Kumar Gupta V. The Acit Bewa Chauraha Gonda - New Dumariyaganj Siddharth Nagar Tan/Pan:Bmypg7642F (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri R. K. Agarwal, Cit (Dr) Date Of Hearing: 05 05 2025 Date Of Pronouncement: 22 05 2025 O R D E R

270A(9)(e) and 271 of the Act, separately. 3. Aggrieved, the Assessee preferred an appeal before the Ld. First Appellate Authority. Later on, the case of the assessee was migrated to NFAC, which dismissed the appeal of the assessee for the reason of non-compliance by the Assessee. 4. Now, the Assessee has approached this Tribunal challenging the order

MADKINI HYDRO POWER PRIVATE LIMITED,DEHRADUN vs. INCOME TAX OFFICER- 4(3), LUCKNOW

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

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2018-19 Madkini Hydro Power Private V. The Income Tax Officer 4(3) Limited Lucknow Flat No.4, Ii Floor 3, Scindia House Delhi 110 001 Tan/Pan:Aaecm1420B (Appellant) (Respondent) Appellant By: Shri Shalendera Kishore Singh, Adv. Respondent By: Shri R. K. Agarwal, Cit(Dr) Date Of Hearing: 10 06 2025 Date Of Pronouncement: 30 06 2025 O R D E R

68 of the Act. The AO passed the order under section 144 read with sections 143(3A) and 143(3B) of the Act, assessing the income of the assessee at Rs.12,33,19,856/-. 2.1 The AO also invoked the provisions of section 115BBE of the Act and initiated penalty proceedings under sections 270A, 272A

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

9 and 10 are reproduced below: 9. Now coming to assessment year 2013-14, 2014-15 and 2016- 17, we find that out of these three years, two years i.e. 2013-14 and 2014-15 were reopened u/s 148 of the Act on the basis of survey carried out on assessee. In these two years, there is no issue

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

9 and 10 are reproduced below: 9. Now coming to assessment year 2013-14, 2014-15 and 2016- 17, we find that out of these three years, two years i.e. 2013-14 and 2014-15 were reopened u/s 148 of the Act on the basis of survey carried out on assessee. In these two years, there is no issue

ASHOK KUMAR KUSHWAHA,LUCKNOW vs. ITO-6 (I), LUCKNOW

The appeal of the assessee stands allowed

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Ashok Kumar Kushwaha V. The Income Tax Officer 6(1) 557/27G/6, Om Nagar Lucknow - New Alambagh, Lucknow Tan/Pan:Aqbpk1644F (Appellant) (Respondent) Appellant By: Shri Jagdish Prasad, Advocate Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R

270A and 272 AAC (1) of the Income Tax Act, 1961. 9. Because on facts and in law, the appellate order dated 18/03/2024 passed by the Ld. CIT (Appeals) confirming the impugned additions are arbitrary, unjustified & bad in law, and therefore deserve to be cancelled. 10. Because on facts and in circumstances of the case, the appellant reserves the right

ANOOP KUMAR GUPTA,BARABANKI vs. INCOME TAX OFFICER, WARD-5(4), BARABANKI

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Anoop Kumar Gupta V. The Income Tax Officer Patel Nagar Ward 5(4) Fatehpur, Barabanki Barabanki-1 Tan/Pan:Ahtpg8238Q (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 14 05 2025 Date Of Pronouncement: 22 05 2025 O R D E R

270A of the Act, separately. ITA No.212/LKW/2025 Page 3 of 6 3. Aggrieved, the Assessee preferred an appeal before the Ld. First Appellate Authority. The NFAC partly allowed the appeal of the assessee. 4. Now, the assessee has approached this Tribunal challenging the orders of the AO as well as the NFAC by raising the following grounds of appeal

M.K. WOOD TRADING CORPORATION,LUCKNOW vs. DCIT/ACIT-1, LUCKNOW

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2020-21 M. K. Wood Trading Corporation V. The Dcit/Acit-1 10, Basha Khera Lucknow New Takrohi, Indira Nagar Lucknow (U.P) Tan/Pan:Aarfm2443G (Applicant) (Respondent) Applicant By: Shri Rakesh Garg, Advocate Respondent By: Shri R.R.N. Shukla, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 07.08.2024, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2020-21. 2.0 The Brief Facts Of The Case Are That The Assessee Was A Partnership Firm Engaged In The Business Of Timber Products. The Assessee Filed Its Return Of Income For The Year Under Consideration On 10.12.2020 Declaring A Total Income Of Rs.54,030/-. The Case Of The Assessee Was Selected For Scrutiny Assessment And, Accordingly, The Assessing Officer (Ao) Issued Statutory Notices To The Assessee. However, There Was No Response From The Side Of The Assessee. The Ao Finally Issued Show Cause Notice Under Section 144 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) Dated 21.3.2022, Vide Which The Ao

9 2.4 The AO completed the assessment under section 144B of the Act read with section 143(3) of the Act, computing the income of the assessee as under: Income particulars Amount Returned Income Rs.54,030/- Addition of difference in closing Rs.13,17,919/- stock valuation Addition on account of unexplained Rs.33,61,040/- loan u/s. 68

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

Appeal is disposed of in accordance with the aforesaid\ndirections

68 of the Act of Rs.20,25,54,000/-.\n3.2\nVariation-II\n3.2.1 Variation on account of labour charges\n3.2.2 During the year under consideration, the assessee has debited labour charges to\nthe tune of Rs.5,79,26,290/- against the total contract receipts of 7,89,21,744/- in the profit\nand loss account. During the course of assessment

NAND KISHORE SINGH,BARABANKI vs. ASSESSEMENT UNIT, INCOME TAX DEPARTMENT, FACELESS

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Nand Kishore Singh V. Assessment Unit Jarmapur Income Tax Department Post Barauli Malik Lucknow Barabanki (U.P) Tan/Pan:Ataps3227Q (Appellant) (Respondent) Appellant By: Shri Naman Jain, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 11 12 2024 Date Of Pronouncement: 13 12 2024 O R D E R

270A and 271AAC r.w.s. 274 of the Act. 4. Aggrieved, the assessee preferred an appeal before the NFAC. However, the appeal before the NFAC came to be dismissed by passing an order ex-parte qua the assessee. ITA No.674/LKW/2024 Page 3 of 5 5. Now, the assessee has approached this Tribunal challenging the dismissal of its appeal by the NFAC

KAMALUDDIN,BARABANKI vs. ITO-5(4), BARABANKI

In the result, the appeal of the Assessee stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2018-19 Kamaluddin V. Income Tax Officer 5(4) 339, Satbarpur Barabanki Zaminhusainbad, Subeha Barabanki Tan/Pan:Dlvpk2157M (Appellant) (Respondent) Appellant By: Ms. Gurneet Kaur, Advocate Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 09 01 2025 Date Of Pronouncement: 23 01 2025 O R D E R

section 271AAC and 270A of the Act. 3. Aggrieved, the assessee preferred an appeal before the NFAC, who dismissed the appeal of the assessee. 4. Now, the assessee has approached this Tribunal challenging the order of the NFAC by raising the following grounds of appeal: 1. Because on the facts and in the circumstances of the case the order

UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION,LUCKNOW vs. ACIT(EXEMPTION) CIRCLE, LUCKNOW

In the result, both appeals are partly allowed

270A of the Act is issued for under reporting and misreporting of\nincome separately.\n(B.1) The assessee's appeal was partly allowed by the learned CIT(A) in\nimpugned appellate order dated 29/03/2024. The learned CIT(A) confirmed\nthe aforesaid addition of Rs.94,13,54,207/-. However, the aforesaid\nadditions of Rs.3,34,64,76,831/- and Rs.2

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) LUCKNOW, LUCKNOW vs. UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION, LUCKNOW

In the result, both appeals are partly allowed

Bench: SHRI KUL BHARAT, VICE PRESIDENT\nAND\nSHRI ANADEE NATH MISSHRA (Accountant Member)

270A of the Act is issued for under reporting and misreporting of\nincome separately.\n\n(B.1) The assessee's appeal was partly allowed by the learned CIT(A) in\nimpugned appellate order dated 29/03/2024. The learned CIT(A) confirmed\nthe aforesaid addition of Rs.94,13,54,207/-. However, the aforesaid\nadditions of Rs.3,34,64,76,831/- and Rs.2

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

section 234B of the Act. 14. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. 15. BECAUSE each ground taken in appeal is mutually exclusive and without prejudice to each other. 16. The "appellant" craves leave, to add, delete or modify any of the grounds before hearing of appeal. ITA No.272/LKW/2024: 1.1. BECAUSE

M/S FIVE ROSES,KANPUR vs. J/DCIT-CC,, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

section 234B of the Act. 14. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. 15. BECAUSE each ground taken in appeal is mutually exclusive and without prejudice to each other. 16. The "appellant" craves leave, to add, delete or modify any of the grounds before hearing of appeal. ITA No.272/LKW/2024: 1.1. BECAUSE

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

section 234B of the Act. 14. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. 15. BECAUSE each ground taken in appeal is mutually exclusive and without prejudice to each other. 16. The "appellant" craves leave, to add, delete or modify any of the grounds before hearing of appeal. ITA No.272/LKW/2024: 1.1. BECAUSE