M/S SHIVANSH INFRAESTATE PVT.LTD.,LUCKNOW vs. DY. CIT RANGE-6, LUCKNOW

ITA 106/LKW/2024Status: DisposedITAT Lucknow13 February 2026AY 2015-16Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)19 pages
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What did the Tribunal hold?

The Tribunal restored certain matters to the file of the AO for fresh examination, allowing the assessee to produce now-furnished evidence. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, a real estate company, failed to produce complete books of accounts, bills, and vouchers during the assessment proceedings. The Assessing Officer (AO) invoked Section 145(3) and made several additions and disallowances based on the lack of verifiable expenses.

What were the issues?

Whether the AO's disallowances and additions were justified due to the assessee's failure to produce supporting documents, and whether the matter should be remanded for further examination.

Which sections of the Income-tax Act were involved?

Section 145(3),Section 143(2),Section 68,Section 115BBE,Section 37(1),Section 142(1),Section 69A

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Income Tax Appellate Tribunal, LUCKNOW ‘B’ BENCH, LUCKNOW

Hearing: 20.11.2025Pronounced: 13.02.2026

PER NIKHIL CHOUDHARY, A.M.: This is an appeal filed by the assessee against the orders of the ld. CIT(A), NFAC passed under section 250 of the Income Tax Act, 1961 on 18.01.2024 wherein the ld. CIT(A) has partly allowed the appeals of the assessee against the orders of the ld. Assessing Officer dated 30.12.2017. The grounds of appeal are as under:- “1- The Ld. CIT (A) NFAC erred on facts and in law in dismissing the Ground that Notice u/s 143(2) was issued by ITO-6(1) Lucknow on 01.04.2016 without appreciating that Juri iction of case lies with DCIT, Range-6, Lucknow, hence the notice issued by ITO-6(1) is

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