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

ASSTT. COMMISSIONER OF INCOME TAX, FAIZABAD vs. M/S JEEWANI FUELS PVT. LTD, FAIZABAD

In the result, the appeal is allowed as discussed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaasstt Commissioner Of M/S. Jeewani Fuels Pvt. V. Income Tax, Circle Ltd Dcit, Circle, Faizabad, Annexe 105, Mughalpura, Hotel Krishna Palace, Civil Faizabad-224001. Lines, Faizabad-224001. Pan:Aabcj2557K (Appellant) (Respondent)

section 68 of the Act, though no specific provision of the Act has been mentioned by the AO in the assessment order, for the reason that the Shri Pawan Kumar Jeewani, Managing Director of the appellant-company and his family members are also directors/share holders in the three companies from which the share application money was received. The observations

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

ZAIN ALAM,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- II, KANPUR

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

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

92 Copy of bank Canara Bank Standard State Bank of Standard State Bank of account where pages 83 & 84 Chartered Bank India Chartered Bank India sale proceeds pgs. 93 to 95A Pages 94 to 113 pgs. 68 to 70 Pages 93 to 98 I.T.A. No.61 to 65/Lkw/2021 Assessment year:2012-13 11 were credited Copy of Page 86 Page

SHAHEEN RABIA,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -II, KANPUR

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

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

92 Copy of bank Canara Bank Standard State Bank of Standard State Bank of account where pages 83 & 84 Chartered Bank India Chartered Bank India sale proceeds pgs. 93 to 95A Pages 94 to 113 pgs. 68 to 70 Pages 93 to 98 I.T.A. No.61 to 65/Lkw/2021 Assessment year:2012-13 11 were credited Copy of Page 86 Page

MARGHOOB ALAM,KANPUR vs. DCUT, CC-II, KANPUR, KANPUR

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

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

92 Copy of bank Canara Bank Standard State Bank of Standard State Bank of account where pages 83 & 84 Chartered Bank India Chartered Bank India sale proceeds pgs. 93 to 95A Pages 94 to 113 pgs. 68 to 70 Pages 93 to 98 I.T.A. No.61 to 65/Lkw/2021 Assessment year:2012-13 11 were credited Copy of Page 86 Page

NISHAT ARA,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, KANPUR

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

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

92 Copy of bank Canara Bank Standard State Bank of Standard State Bank of account where pages 83 & 84 Chartered Bank India Chartered Bank India sale proceeds pgs. 93 to 95A Pages 94 to 113 pgs. 68 to 70 Pages 93 to 98 I.T.A. No.61 to 65/Lkw/2021 Assessment year:2012-13 11 were credited Copy of Page 86 Page

NAUSHEEN FARAH,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, KANPUR

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

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

92 Copy of bank Canara Bank Standard State Bank of Standard State Bank of account where pages 83 & 84 Chartered Bank India Chartered Bank India sale proceeds pgs. 93 to 95A Pages 94 to 113 pgs. 68 to 70 Pages 93 to 98 I.T.A. No.61 to 65/Lkw/2021 Assessment year:2012-13 11 were credited Copy of Page 86 Page

SUBHASH JAISWAL ASSOCIATES,BAREILLY vs. PCIT BAREILLY, BAREILLY

68 of the Income-tax Act, 1961\nRevision orders prejudicial to interest of revenue -Assessment year 2000-\n01 Whether assessment order which has been subject-matter of\nproceeding under section 263 may be a cryptic one but that itself does not\nrender assessment order to be erroneous and prejudicial to interest of\nrevenue Held, yes Assessee received gifts from

ACIT, CC-2, KANPUR, KANPUR vs. VAIBHAV EDIBLE PRIVATE LIMITED, KANPUR

In the result, the appeal of Revenue is treated as allowed for\nstatistical purposes

92,310. In the aforesaid assessment order, additions\nwere made, inter alia, u/s 68 of the Act, in respect of loans\nclaimed to have been received; amounting to Rs.2,21,00,000/-\nfrom M/s. Motisons International LLP; Rs.57,00,000/- claimed\nto have been received from M/s One UP Housing Finance Pvt Ltd\nand Rs.1,02,00,000/- claimed

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

92,32,500/- as unexplained cash credit and added the same to the income of the assessee under section 68

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

section 11.\nWe notice that even while the Assessing Officer was primarily focused on trying to\ndemonstrate that the activities of the assessee parishad were not charitable, he still\nfound time to go through the accounts to observe that the assessee had applied less\nthan 85% of its receipts during the year and was therefore required to file

SAMIT GARG,NOIDA vs. ITO 3(5), LUCKNOW

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

Bench: Shri Anadee Nath Misshra

92,400/- by making addition of Rs.25,00,000/- under section 68 of the Act. Being aggrieved, the assessee

SKYHIGH INFRAPROJECTS PRIVATE LTD.,LUCKNOW vs. INCOME TAX OFFICER-6(1), LUCKNOW

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

Bench: Shri Sudhanshu Srivastavaand\Nshri, Nikhil Choudhary\Nita No. 242/Lkw/2025\N Assessment Year: 2017-18\Nskyhigh Infrastructures Pvt\Nltd\Nv.\Ncp-2 Ii Floor, Gomti Plaza,\Nvikas Khand, Gomti Nagar,\Nlucknow-226010.\Nincome Tax Officer-6(1)\Npratyaksh Kar Bhawan,\Nlucknow-226001.\Npan:Aatcs1687B\N(Appellant)\N(Respondent)\Nappellant By:\Nshri P. K. Kapoor, Ca\Nrespondent By:\Nshri Amit Kumar, Dr\Ndate Of Hearing:\N10 06 2025\Ndate Of Pronouncement:\N31 07 2025\Norder\Nper Nikhil Choudhary.:\Nthis Is An Appeal Filed By The Assessee Against The Order Of\Nthe Learned Commissioner Income Tax (Appeals)/Nfac, Delhi\Nu/S 250 Of The Income Tax Act, 1961 (“Act”, For Short) Dated\N17.01.2025 Wherein The Ld. Cit(A) Has Dismissed The Appeal Of\Nthe Assessee That Was Filed Against The Order Of The Assessing\Nofficer U/S 143(3) Of The Act On 28.12.2019. The Grounds Of\Nappeal Are As Under: -\N“1.

section 68 of\nthe Act.\n3. 2. BECAUSE the Id. “CIT(A)” has erred in law and on facts in upholding the\naddition of Rs.1,67,50,000/- made by the Assessing Officer merely on account of\nhon-response to notice u/s 133(6) by lenders of the unsecured loans even though\nappellant had duly explained nature and source

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

68,45,160 31/01/2022 Partly allowed -Do- 16-17 30/12/2019 1,00,02,230 31/01/2022 Partly allowed -Do- 17-18 30/12/2019 92,76,090 31/01/2022 Partly allowed -Do- 18-19 31/12/2019 3,72,59,560 31/01/2022 Partly allowed Shri Sachin Verma 12-13 30/12/2019 9,98,580 31/01/2022 Dismissed -Do- 14-15 29/12/2019 39,75,100 31/01/2022 Partly allowed

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

68,45,160 31/01/2022 Partly allowed -Do- 16-17 30/12/2019 1,00,02,230 31/01/2022 Partly allowed -Do- 17-18 30/12/2019 92,76,090 31/01/2022 Partly allowed -Do- 18-19 31/12/2019 3,72,59,560 31/01/2022 Partly allowed Shri Sachin Verma 12-13 30/12/2019 9,98,580 31/01/2022 Dismissed -Do- 14-15 29/12/2019 39,75,100 31/01/2022 Partly allowed