SUDHIR SHANKAR HALWASIYA,LUCKNOW vs. ASST. COMMISSIONER OF INCOME TAX- III, LUCKNOW

ITA 214/LKW/2026Status: DisposedITAT Lucknow13 July 2026AY 2020-2128 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee failed to provide complete documentation to the lower authorities. However, to ensure substantial justice and fair play, the matter was restored to the Assessing Officer for fresh assessment, allowing the assessee to submit necessary documentary evidence.

What were the facts?

The assessee's income tax returns for AY 2020-21, 2022-23, and 2023-24 were selected for scrutiny. The Assessing Officer made additions for disallowed interest expenses, non-deduction of TDS, disallowance of water charges, and under-reported rent income. The National Faceless Appeal Centre (NFAC) dismissed the assessee's appeals.

What were the issues?

Whether the disallowance of interest expenses and other additions made by the AO were justified, and whether the assessee was denied a proper opportunity to present evidence.

Which sections of the Income-tax Act were involved?

Section 57,Section 40(a)(ia),Section 24(a),Section 194A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “A”, LUCKNOW

Before: SHRI. SUDHANSHU SRIVASTAVA & SHRI NIKHIL CHOUDHARY

For Appellant: Shri Devashish Mehrotra, Advocate

PER BENCH:

These appeals have been preferred by the Assessee against the orders, all dated 30.01.2026, passed by the National Faceless Appeal Centre, Delhi (NFAC) for Assessment Years 2020-21, 2022-23 and 2023-24. 2.0 Since the facts and the issues involved in the above captioned appeals are almost identical, therefore, they were taken up together for hearing and are being disposed of through this common order for the sake of convenience.

2.

1 First, we will deal with the issues involved in the case of the assessee in ITA No.214/LKW/2026 for assessment year 2020-21. ITA Nos.214, 215 & 216/LKW/2026 ITA Nos.214/LKW/2026:

2.

2 The brief facts of the case are that the assessee was engaged in the business of

The order continues below.

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