ASTT. COMMISIONER OF INCOME TAX, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD., LUCKNOW

ITA 66/LKW/2017Status: DisposedITAT Lucknow05 September 2024AY 2014-15Bench: SHRI G. D. PADAMAHSHALI (Accountant Member), SHRI SUBHASH MALGURIA (Judicial Member)27 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal upheld the CIT(A)'s deletion of additions related to Section 80IA deduction and commission payments, finding the CIT(A)'s reasoning sound. The assessee's cross-objection was allowed to be withdrawn due to opting for the Vivad se Vishwas scheme.

What were the facts?

The Revenue appealed the CIT(A)'s deletion of additions made during assessment. The assessee's business was subject to search and seizure operations. The Assessing Officer made several additions, which the CIT(A) partly deleted.

What were the issues?

Whether the CIT(A) erred in deleting the addition on account of Section 80IA deduction and commission payments. Whether the assessee's cross-objection should be withdrawn due to the Vivad se Vishwas scheme.

Which sections of the Income-tax Act were involved?

Section 80IA,Section 40(a)(ia),Section 194H

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Cases cited in this judgment(3)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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

Before: SHRI G. D. PADAMAHSHALI & SHRI SUBHASH MALGURIA

For Appellant: Shri Jitendra Kumar Yadav, Advocate
For Respondent: Shri Neil Jain, CIT (DR), Shri Jitendra Kumar Yadav, Advocate

Heard together (2 matters)

C.O. No.19/LKW/2017
ITA No.66/LKW/2017

Read from the judgment's own cause title. This page is filed under one of them.

PER SUBHASH MALGURIA, J.M.:

This appeal has been filed by the Revenue against the order of the ld. CIT(A)-3, Lucknow dated 10.11.2016 for the assessment year 2014-15. The assessee has also filed Cross Objection. The grounds of appeal taken by the Revenue are as under:

ITA No.66/LKW/2017 & C.O. No.19/lkw/2017 1. On the facts and in the circumstances of the case the CIT(A) has erred in deleting the addition of Rs.4,66

The order continues below.

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