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

ITA 617/LKW/2019Status: DisposedITAT Lucknow28 November 2025AY 2014-15Bench: SHRI ANADEE NATH MISSHRA (Accountant Member), SHRI SUBHASH MALGURIA (Judicial Member)61 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the impugned appellate order and restored all disputes to the Assessing Officer for de novo assessment. The Assessing Officer was directed to pass a fresh assessment order after providing an opportunity to the assessee and considering the submitted written arguments.

What were the facts?

The appeals involved disputes regarding assessment orders, including issues related to a revisional order under Section 263 and disallowances for labour cess and extraordinary items. The Tribunal noted that certain submissions required factual verification at the Assessing Officer's level.

What were the issues?

The primary issues revolved around the validity of a Section 263 order and the correctness of disallowances made by the Assessing Officer, which required further factual examination.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3),Section 40(a)(ia),Section 43B

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Cases cited in this judgment(12)Show list

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Heard together (2 matters)

I.T.A. No.617/Lkw/2019
C.O.No.01/Lkw/2020

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1

IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER Assessment Year:2014-15 Dy.C.I.T. Vs. M/s U.P. State Construction & Range-6, Infrastructure Development Lucknow. Corpn. Ltd., TC/46V, Vibhuti Khand, Gomti Nagar, Lucknow. PAN:AAACU1932C (Appellant) (Respondent) C.O.No.01/Lkw/2020 (in I.T.A. No.617/Lkw/2019) Assessment Year:2014-15 M/s U.P. State Construction & Vs. Dy.C.I.T. Infrastructure Development Range-6, Corpn. Ltd., Lucknow. TC/46V, Vibhuti Khand, Gomti Nagar, Lucknow. PAN:AAACU1932C (Appellant) (Respondent)

I.T.A. Nos.367 to 371/Lkw/2017 Assessment Years:2009-10 to 2012-13 Dy.C.I.T. Vs. M/s U.P. State Construction & Range-6, Infrastructure Development Lucknow. Corpn. Ltd., TC/46V, Vibhuti Khand, Gomti Nagar, Lucknow. PAN:AAACU1932C (Appellant) (Respondent)

C.O.Nos.13 to 17/Lkw/2017 (I.T.A. Nos.367 to 371/Lkw/2017) Assessment Years:2009-10 to 2012-13 M/s U.P. State Construction & Vs. Dy.C.I.T. Infrastructure Development Range-6, Corpn. Ltd., Lucknow. TC/46V, Vibhuti Khand, Gomti Nagar, Lucknow. PAN:AAACU1932C (Appellant) (Respondent) I.T.A.

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