ITAT Lucknow Judgments — August 2019

DY. COMMISSIONER OF INCOME TAX-6, KANPUR vs M/S GARUN BUILDERS PVT. LTD., KANPUR

ITA 589/LKW/2015[2011-12]Status: Disposed22 Aug 2019AY 2011-12Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

INCOME TAX OFFICER-II, SHAHJAHANPUR vs SHEELA HOSPITAL & TRAUMA CENTRE, SHAHJAHANPUR

ITA 790/LKW/2014[2011-12]Status: Disposed22 Aug 2019AY 2011-12

DY. COMMISSIONER OF INCOME TAX-6, KANPUR vs M/S JAGRAN PRAKASHAN LTD., KANPUR

ITA 839/LKW/2014[2010-11]Status: Disposed22 Aug 2019AY 2010-11

DEPUTY COMMISSIONER OF INCOME TAX-6, KANPUR vs M/S. U.P. STOCK AND CAPITAL LIMITED, KANPUR

ITA 576/LKW/2018[2008-09]Status: Disposed22 Aug 2019AY 2008-09

I.T.O., BASTI vs M/S CANE DEVELOPMENT COUNCIL, BASTI

ITA 568/LKW/2015[2010-11]Status: Disposed22 Aug 2019AY 2010-11

I.T.O.-1(5), SHAHJAHANPUR vs M/S. SHEELA HOSPITAL & TRAUMA CENTER, SHAHJAHANPUR

ITA 574/LKW/2015[2010-11]Status: Disposed22 Aug 2019AY 2010-11

INCOME TAX OFFICER-3(1), LUCKNOW vs G.S. MOTELS AND INFRACITY LIMITED, LUCKNOW

ITA 55/LKW/2017[2012-13]Status: Disposed22 Aug 2019AY 2012-13

INCOME TAX OFFICER-6(1), KANPUR vs M/S CANARY APPARELS PVT. LTD., KANPUR

ITA 551/LKW/2017[2014-15]Status: Disposed22 Aug 2019AY 2014-15

ASSISTANT COMMISSIONER OF INCOME TAX, RANGE-V, LUCKNOW vs M/S. PATEL PAN PRODUCTS LIMITED, LUCKNOW

ITA 735/LKW/2017[2008-09]Status: Disposed22 Aug 2019AY 2008-09

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs M/S.ASFAND AKHTAR, KANPUR

ITA 162/LKW/2018[2014-15]Status: Disposed22 Aug 2019AY 2014-15

INCOME TAX OFFICER, BASTI vs SHRI JITENDRA KUMAR CHAUDHARY, BASTI

ITA 27/LKW/2018[2011-12]Status: Disposed22 Aug 2019AY 2011-12

INCOME TAX OFFICER-6(2), KANPUR vs SHRI DURGESH RAI, KANPUR

ITA 492/LKW/2018[2013-14]Status: Disposed22 Aug 2019AY 2013-14

SMT. HEEMA AGARWAL,KANPUR vs INCOME TAX OFFICER, WARD- 4(3), KANPUR

ITA 513/LKW/2018[2015-16]Status: Disposed22 Aug 2019AY 2015-16

DEPUTY COMMISSIONER OF INCOME TAX- 6, KANPUR vs M/S. RAJAT INFRA DEVELOPERS PRIVATE LIMITED, KANPUR

ITA 621/LKW/2018[2014-15]Status: Disposed22 Aug 2019AY 2014-15

INCOME TAX OFFICER- 2(2), KANPUR vs SHRI MAHENDRA PRATAP SINGH, KANPUR

ITA 624/LKW/2018[2013-14]Status: Disposed22 Aug 2019AY 2013-14

ASTT. COMMISSIONER OF INCOME TAX-1, KANPUR vs HARVINDER SINGH BHASIN, KANPUR

ITA 678/LKW/2018[2013-14]Status: Disposed22 Aug 2019AY 2013-14

DEPUTY COMMISSIONER OF INCOME TAX, RANGE-5, LUCKNOW vs M/S. NOVA HOSPITAL LIMITED, LUCKNOW

ITA 264/LKW/2019[2013-14]Status: Disposed22 Aug 2019AY 2013-14

SHRI VISHVENDU GUPTA,KANPUR vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, KANPUR

ITA 53/LKW/2018[2011-12]Status: Disposed22 Aug 2019AY 2011-12Remanded

The Tribunal held that the issue of additions based on gifts, in the absence of incriminating material, is a mixed question of fact and law. Therefore, it cannot be decided at the Tribunal level without a prior decision by the CIT(A).

SHRI VISHVENDU GUPTA,KANPUR vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, KANPUR

ITA 54/LKW/2018[2012-13]Status: Disposed22 Aug 2019AY 2012-13Remanded

The Tribunal held that the issue of additions based on gifts, in the absence of incriminating material, is a mixed question of fact and law. Therefore, it cannot be decided at the Tribunal level without a prior decision by the CIT(A).

SHRI VISHVENDU GUPTA,KANPUR vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, KANPUR

ITA 52/LKW/2018[2010-11]Status: Disposed22 Aug 2019AY 2010-11Remanded

The Tribunal held that the issue of additions based on gifts, in the absence of incriminating material, is a mixed question of fact and law. Therefore, it cannot be decided at the Tribunal level without a prior decision by the CIT(A).

SHRI VISHVENDU GUPTA,KANPUR vs DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, KANPUR

ITA 51/LKW/2018[2009-10]Status: Disposed22 Aug 2019AY 2009-10Remanded

The Tribunal held that the issue of additions based on gifts, in the absence of incriminating material, is a mixed question of fact and law. Therefore, it cannot be decided at the Tribunal level without a prior decision by the CIT(A).

INCOME TAX OFFICER-6(5), LUCKNOW vs M/S YASHARTH PARTH BUILDERS PVT. LTD., LUCKNOW

ITA 781/LKW/2016[2012-13]Status: Disposed22 Aug 2019AY 2012-13Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

DY. COMMISSIONER OF INCOME TAX-6, KANPUR vs M/S PAN PARAG INDIA LTD., KANPUR

ITA 402/LKW/2015[2011-12]Status: Disposed22 Aug 2019AY 2011-12Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

DY. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), LUCKNOW vs SHRI SHYAM KISHOR TONDON, BARABANKI

ITA 48/LKW/2015[2010-11]Status: Disposed22 Aug 2019AY 2010-11Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

JAGRAN PRAKASHAN LTD.,KANPUR vs ASSTT. COMMISSIONER OF INCOME TAX-6, KANPUR

ITA 773/LKW/2014[2010-11]Status: Disposed22 Aug 2019AY 2010-11

INCOME TAX OFFICER-3(4), LUCKNOW vs SRI SANTOSH KUMAR JAIN, LUCKNOW

ITA 278/LKW/2016[2009-10]Status: Disposed22 Aug 2019AY 2009-10Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

DY. COMMISSIONER OF INCOME TAX, LUCKNOW vs SMT. MALVIKA SURI, LUCKNOW

ITA 370/LKW/2016[2012-13]Status: Disposed22 Aug 2019AY 2012-13Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

DY. COMMISSIONER OF INCOME TAX, LUCKNOW vs SMT. ROHITA SURI, LUCKNOW

ITA 373/LKW/2016[2012-13]Status: Disposed22 Aug 2019AY 2012-13Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

INCOME TAX OFFICER-(EXEPTION), LUCKNOW vs M/S F.I EDUCATIONAL & WELFARE SOCIETY, LUCKNOW

ITA 156/LKW/2017[2011-12]Status: Disposed22 Aug 2019AY 2011-12Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

INCOME TAX OFFICER-1(1), KANPUR vs SHRI ABHAY BENARA, KANPUR

ITA 184/LKW/2017[2013-14]Status: Disposed22 Aug 2019AY 2013-14Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

ASSISTANT COMMISSIONER OF INCOME TAX, GONDA vs SHRI JITENDRA SINGH, BASTI

ITA 340/LKW/2017[2010-11]Status: Disposed22 Aug 2019AY 2010-11Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

DY.COMMISSIONER OF INCOME TAX -4, KANPUR vs SHRI SIDDHARTH GUPTA, KANPUR

ITA 436/LKW/2017[2008-09]Status: Disposed22 Aug 2019AY 2008-09Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

DY. COMMISSIONER OF INCOME TAX-4, KANPUR vs SRI YOGENDRA MOHAN GUPTA, KANPUR

ITA 438/LKW/2017[2008-09]Status: Disposed22 Aug 2019AY 2008-09Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

DY. COMMISSIONER OF INCOME TAX--4, KANPUR vs SRI SANDEEP GUPTA, KANPUR

ITA 439/LKW/2017[2008-09]Status: Disposed22 Aug 2019AY 2008-09Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

DY. COMMISSIONER OF INCOME TAX-4, KANPUR vs SHRI SAMEER GUPTA, KANPUR

ITA 440/LKW/2017[2008-09]Status: Disposed22 Aug 2019AY 2008-09Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

DY. COMMISSIONER OF INCOME TAX--4, KANPUR vs SRI SANJAY GUPTA, KANPUR

ITA 441/LKW/2017[2008-09]Status: Disposed22 Aug 2019AY 2008-09Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

ASSTT. COMMISSIONER OF INCOME TAX, RANGE-I, LUCKNOW vs SHRI SARVESH RAI, LUCKNOW

ITA 683/LKW/2017[2014-15]Status: Disposed22 Aug 2019AY 2014-15Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

ASSSISTANT COMMISSIONER OF INCOME TAX, RANGE-1, LUCKNOW vs SHRI RAM MOHAN AGARWAL, LUCKNOW

ITA 829/LKW/2017[2014-15]Status: Disposed22 Aug 2019AY 2014-15Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

DYT. COMMISSIONER OF INCOME TAX (TDS), KANPUR vs M/S JAMA CORPORATION PVT. LTD., KANPUR

ITA 125/LKW/2018[2010-11]Status: Disposed22 Aug 2019AY 2010-11Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

JOINT COMMISSIONER OF INCOME TAX (OSD)-6, KANPUR vs M/S JAMA CORPORATION PVT. LTD., KANPUR

ITA 126/LKW/2018[2011-12]Status: Disposed22 Aug 2019AY 2011-12Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

DY. COMMISSIONER OF INCOME TAX-II, KANPUR vs SHRI UPENDRA SINGH, KANPUR

ITA 253/LKW/2018[2010-11]Status: Disposed22 Aug 2019AY 2010-11Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

DEPUTY COMMISSIONER OF INCOME TAX-3, KANPUR vs SHRI BRIJ KISHORE AGARWAL, KANPUR

ITA 272/LKW/2018[2014-15]Status: Disposed22 Aug 2019AY 2014-15Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

JOINT C.I.T.(OSD) O/O, DY. COMMISSIONER OF INCOME TAX, CC-01, KANPUR vs M/S BENARA BEARING & PISTONS LTD., KANPUR

ITA 435/LKW/2018[2014-15]Status: Disposed22 Aug 2019AY 2014-15Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

ASSISTANT COMMISSIONER OF INCOME TAX-5, KANPUR vs M.K.U PVT. LTD., KANPUR

ITA 506/LKW/2018[2008-09]Status: Disposed22 Aug 2019AY 2008-09Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

ASSISTANT COMMISSIONER OF INCOME TAX-5, KANPUR vs M.K.U PVT. LTD., KANPUR

ITA 508/LKW/2018[2010-11]Status: Disposed22 Aug 2019AY 2010-11Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

INCOME TAX OFFICER-(EXEPTION), LUCKNOW vs M/S F.I EDUCATIONAL & WELFARE SOCIETY, LUCKNOW

ITA 651/LKW/2018[2013-14]Status: Disposed22 Aug 2019AY 2013-14Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

INCOME TAX OFFICER (EXEMPTIONS), LUCKNOW vs M/S. YOGESHWAR RISHIKULBAL VED VIDYA PEETH, LUCKNOW

ITA 652/LKW/2018[2010-11]Status: Disposed22 Aug 2019AY 2010-11Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

DEPUTY COMMISSIONER OF INCOME TAX- 6, KANPUR vs GAGANDEEP CONSTRUCTION COMPANY PRIVATE LIMITED, KANPUR

ITA 690/LKW/2018[2012-13]Status: Disposed22 Aug 2019AY 2012-13Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

INCOME TAX OFFICER- 2(3), KANPUR vs SHRI RAJIV KUMAR, KANPUR

ITA 148/LKW/2019[2014-15]Status: Disposed22 Aug 2019AY 2014-15Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.

INCOME TAX OFFICER- 2(3), KANPUR vs SMT. RENUKA AGARWAL, KANPUR

ITA 149/LKW/2019[2015-16]Status: Disposed22 Aug 2019AY 2015-16Withdrawn

The Tribunal held that the concession extended by the CBDT regarding enhanced monetary limits for filing appeals applies to pending appeals as well. Therefore, the appeals filed by the Revenue were dismissed as withdrawn.