How many judgments cite Foundry (P.) Ltd. v. CIT?

64 judgments on BharatTax cite Foundry (P.) Ltd. v. CIT (78 Taxmann.com 47), spanning 2018 to 2025.

Which sections of the Income Tax Act does Foundry (P.) Ltd. v. CIT come up under?

It is most often cited in judgments turning on Section 36(1)(va), Section 43B, Section 143(3), Section 139, Section 143(1), Section 2(24)(x).

Foundry (P.) Ltd. v. CIT

78 Taxmann.com 47High Court2017#1770 most cited

What is Foundry (P.) Ltd. v. CIT authority for?

An employer can claim deduction for employee contributions to provident fund or ESI under Section 36(1)(va) if these sums are deposited on or before the due date for filing the income tax return under Section 139, extending the benefit of Section 43B to such payments.

judgments rely on this decision, according to BharatTax’s citation analysis of 367,164 Indian tax judgments — from 2018 to 2025.

Also referred to as

Foundry (P.) Ltd. v. CIT · 78 Taxmann.com 47 · Section 36(1)(va) deduction · Section 43B applicability · employee contribution due date · ESI payment deduction · provident fund deposit · Section 2(24)(x) income · Section 139 return filing

Sections most often in play

Section 36(1)(va)Section 43B Section 143(3)Section 139 Section 143(1)Section 2(24)(x)Section 250 Section 40A(7)

Issues it is cited on

section 143(1)(a)(iii)section 143(1)(a)(i)processing under section 143(1)section 143(1)(a)(iv)section 34(1)(iv)section 43b(b)section 34(1)section 2(24)(x)section 36(1)(iv)section 10aa section 36(1)(va)section 43b

Judgments citing Foundry (P.) Ltd. v. CIT

J.P. Motor Rpivate Limited, Lucknow vs. Assistant Commissioner of Income Tax, Range-1, Lucknow

In the result, both the appeals of the assessee stand allowed

ITA 118/LKW/2022[2018-19]Status: DisposedITAT Lucknow25 Jul 2022AY 2018-19

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2018-19 J.P. Motor Pvt. Ltd. V. The Acit 313/22, Khun Khun Ji Road Range 1 Chowk, Lucknow Lucknow Tan/Pan:Aabcj6763H (Appellant) (Respondent) Appellant By: Shri Devashish Mehrotra, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 21 07 2022 Date Of Pronouncement: 25 07 2022 O R D E R

For Appellant: Shri Devashish Mehrotra, AdvocateFor Respondent: Shri Harish Gidwani, D.R

Section 139(1)Section 36(1)(va)Section 43Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2018-19 J.P. Motor Pvt. Ltd. v. The ACIT 313/22, Khun Khun Ji Road Range 1 Chowk, Lucknow Lucknow TAN/PAN:AABCJ6763H (Appellant) (Respondent) Appellant by: Shri Devashish Mehrotra, Advocate Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 21 07 2022 Date of pronouncement: 25 07 2022 O R D E R PER A.D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT(A), NFAC, New Delhi, dated 1.10.2021, for Assessment Year 2018-19, raising…

Mohd Haseeb, Lucknow vs. Income Tax Officer, Range 6(2), Lucknow

In the result, the appeal of the assessee stands allowed

ITA 76/LKW/2022[2018-2019]Status: DisposedITAT Lucknow27 Jun 2022AY 2018-2019

Bench: Shri. A. D. Jainassessment Year: 2018-19 Mohd. Haseeb V. The Ito 551 Jha, Ram Nagar Range 6(2) Kanpur Road, Alambagh Lucknow Lucknow Tan/Pan:Abcph6980P (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 16 06 2022 Date Of Pronouncement: 27 06 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 29.12.2021, For Assessment Year 2018-19, Raising The Following Grounds Of Appeal: 1. Because Without Considering The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Has Erred In Law & In Facts In Sustaining The Addition Of Rs.23,88,734/- Under Section 36(1)(Va) R.W.S. 2(24)X) Of The Income Tax Act, 1961 Being Delay In Deposition Of Employees Share Of Provident Fund. 2. That In Any Case & In Any View Of The Matter, Impugned Addition/Allowance Assessment Order Are Bad In Law, Illegal, Unjustified, Contrary To Facts & Law & Based Upon Recording Of Incorrect Facts & Finding, Without Giving Adequate Opportunity Of Hearing, In Violation Of Principles Of Natural Justice & The Same Deserves To Be Quashed.

For Appellant: Shri Samrat Chandra, C.AFor Respondent: Shri Harish Gidwani, D.R

Section 154Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT Assessment Year: 2018-19 Mohd. Haseeb v. The ITO 551 JHA, Ram Nagar Range 6(2) Kanpur Road, Alambagh Lucknow Lucknow TAN/PAN:ABCPH6980P (Appellant) (Respondent) Appellant by: Shri Samrat Chandra, C.A. Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 16 06 2022 Date of pronouncement: 27 06 2022 O R D E R This is assessee’s appeal against the order of the ld. CIT(A), NFAC, New Delhi, dated 29.12.2021, for Assessment Year 2018-19, raising the following grounds of appeal: 1. Because without considering t…

Ryders Equestrian Products Private Limited, Kanpur vs. Dy. Commissioner of Income Tax, CPC, Bangaluru, Kanpur

In the result, the appeal of the assessee stands allowed

ITA 127/LKW/2021[2019-2020]Status: DisposedITAT Lucknow27 Jun 2022AY 2019-2020

Bench: Shri. A. D. Jainassessment Year: 2019-20 Ryders Equestrain Products V. The Dy. Cit Pvt. Ltd. Circle 2(1)(I) 50-A, 150, Feet Road Jajmau Lucknow Kanpur Tan/Pan:Aaecr3352B (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 15 06 2022 Date Of Pronouncement: 27 06 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 29.9.2021, For Assessment Year 2019-20, Raising The Following Grounds Of Appeal:

For Appellant: Shri Swaran Singh, C.AFor Respondent: Shri Harish Gidwani, D.R

Section 139(1)Section 143(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “SMC”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT Assessment Year: 2019-20 Ryders Equestrain Products v. The Dy. CIT Pvt. Ltd. Circle 2(1)(I) 50-A, 150, Feet Road Jajmau Lucknow Kanpur TAN/PAN:AAECR3352B (Appellant) (Respondent) Appellant by: Shri Swaran Singh, C.A. Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 15 06 2022 Date of pronouncement: 27 06 2022 O R D E R This is assessee’s appeal against the order of the ld. CIT(A), NFAC, New Delhi, dated 29.9.2021, for Assessment Year 2019-20, raising the following grounds of appeal: 1. Rs.22,964/- T…

M/S. Avadh Hospital and Heart Centre, Lucknow vs. DCIT-6, Lucknow-New, Lucknow

In the result, both the appeals of the assessee stand allowed

ITA 105/LKW/2022[2018-19]Status: DisposedITAT Lucknow07 Jun 2022AY 2018-19

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: Shri A. P. Sinha, AdvocateFor Respondent: Shri Pankaj Sachan, D.R

Section 36(1)(v)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA Nos.104 & 105/LKW/2022 Assessment Years: 2019-20 & 2018-19 M/s Avadh Hospital and v. The DCIT-6 Heart Centre Lucknow 9-D, Kanpur Road Singar Nagar, Alambagh Lucknow TAN/PAN: (Appellant) (Respondent) Appellant by: Shri A. P. Sinha, Advocate Respondent by: Shri Pankaj Sachan, D.R. Date of hearing: 31 05 2022 Date of pronouncement: 07 06 2022 O R D E R PER A.D. JAIN, V.P.: These are assessee’s appeals against the respective orders of the ld. CIT(A), NFAC, New Delhi, bo…

M/S Avadh Hospital and Heart Centre, Lucknow vs. DCIT-6, Lucknow-New

In the result, both the appeals of the assessee stand allowed

ITA 104/LKW/2022[2019-2020]Status: DisposedITAT Lucknow07 Jun 2022AY 2019-2020

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: Shri A. P. Sinha, AdvocateFor Respondent: Shri Pankaj Sachan, D.R

Section 36(1)(v)

M/S Urban Coop Bank Ltd, Bareilly vs. Asstt. Commissioner of Income Tax-1, Bareilly New

In the result, the appeal of the assessee stands allowed

ITA 133/LKW/2021[2018-2019]Status: DisposedITAT Lucknow07 Jun 2022AY 2018-2019

Bench: Shri A.D Jain & Shri T.S. Kapoor

Section 139(1)Section 36Section 43B

…I.T.A. No.133/Lkw/2021 Assessment year: 2018-19 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI A.D JAIN, VICE PRESIDENT AND SHRI T.S. KAPOOR, ACCOUNTANT MEMBER I.T.A. No.133/Lkw/2021 Assessment year:2018-19 M/s Urban Coop. Bank Ltd., Vs. Dy. Commissioner of Income-tax, R/o Block a Head Office, CPC, Bangalore, Deendayal Puram, Pilibhit Road, [Jurisdictional Asstt. Bareilly Commissioner of Income-tax-1, PAN:AAAJU 0088Q Bareilly-New] (Appellant) (Respondent) Appellant by Ms. Shweta Mittal, C.A. Respondent by Shri Pankaj Sachan, D.R. Date of hearing 01/06/2022 Date of pronouncement 07…

Aditya Flexipack LLP, Kanpur vs. The Assessing Officer, Kanpur

In the result, both the appeals of the assessee stand allowed

ITA 95/LKW/2022[2019-20]Status: DisposedITAT Lucknow30 May 2022AY 2019-20

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R

Section 36(1)(v)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA Nos.94 & 95/LKW/2022 Assessment Years: 2018-19and 2019-20 Aditya Flexipack LLP v. The Assessing Officer 22-B-1, Dadanagar Special Range Kanpur Kanpur TAN/PAN:AAEFA9952B (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Advocate Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 17 05 2022 Date of pronouncement: 30 05 2022 O R D E R PER BENCH: These are assessee’s appeals against the respective orders of the ld. CIT(A), NFAC, New Delhi, both dated 30.3.…

Aditya Flexipack LLP, Kanpur vs. The Assessing Officer, Special Range, Kanpur

In the result, both the appeals of the assessee stand allowed

ITA 94/LKW/2022[2018-19]Status: DisposedITAT Lucknow30 May 2022AY 2018-19

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R

Section 36(1)(v)Section 36(1)(va)Section 43B

M/S India Pesticides Ltd, Bareilly vs. DCIT-1, Bareilly

In the result, both the appeals of the assessee stand allowed

ITA 5/LKW/2022[2018-2019]Status: DisposedITAT Lucknow30 May 2022AY 2018-2019

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2018-19 M/S India Pesticides Ltd. V. The Dcit-1 35-A, Civil Lines Bareilly Bareilly Tan/Pan:Aaaci3591D (Appellant) (Respondent) Appellant By: None (Written Submission) Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

For Appellant: None (Written submission)For Respondent: Shri Harish Gidwani, D.r

Section 143Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s India Pesticides Ltd. v. The DCIT-1 35-A, Civil Lines Bareilly Bareilly TAN/PAN:AAACI3591D (Appellant) (Respondent) Appellant by: None (Written submission) Respondent by: Shri Harish Gidwani, D.r. Date of hearing: 17 05 2022 Date of pronouncement: 30 05 2022 O R D E R PER A. D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT(A), NFAC, New Delhi, dated 17.11.2021, for Assessment Year 2018-19, raising the following groun…

M/S Swarup Chemicals Pvt. Ltd, Bareilly vs. DCIT-1, Bareilly

In the result, both the appeals of the assessee stand allowed

ITA 4/LKW/2022[2019-2020]Status: DisposedITAT Lucknow30 May 2022AY 2019-2020

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: None (Written submission)For Respondent: Shri Harish Gidwani, D.R

Section 143(1)(a)Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA Nos.3 & 4/LKW/2022 Assessment Years: 2018-19 & 2019-20 M/s Swarup Chemicals Pvt. Ltd. v. The DCIT-1 35-A, Civil Lines Bareilly Bareilly TAN/PAN:AADCS8959E (Appellant) (Respondent) Appellant by: None (Written submission) Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 17 05 2022 Date of pronouncement: 30 05 2022 O R D E R PER BENCH: These are assessee’s appeals against the respective orders of the ld. CIT(A), NFAC, New Delhi, dated 2.11.2021, for Assessment…

Mr.Shitij Dhawan, Kanpur vs. The Assessing Officer, Kanpur

In the result, the appeal of the assessee stands allowed

ITA 36/LKW/2022[2019-2020]Status: DisposedITAT Lucknow30 May 2022AY 2019-2020

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Mr. Shitij Dhawan V. The Assessing Officer 122/235, Fazalganj Special Range Kanpur Kanpur Tan/Pan:Acqpd3380G (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R

Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2019-20 Mr. Shitij Dhawan v. The Assessing Officer 122/235, Fazalganj Special Range Kanpur Kanpur TAN/PAN:ACQPD3380G (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Advocate Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 17 05 2022 Date of pronouncement: 30 05 2022 O R D E R PER A.D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT(A), NFAC, New Delhi, dated 17.11.2021, for Assessment Year 2019-20, raising the f…

M/S Swarup Chemicals Pvt. Ltd, Bareilly vs. DCIT--1, Bareilly

In the result, both the appeals of the assessee stand allowed

ITA 3/LKW/2022[2018-2019]Status: DisposedITAT Lucknow30 May 2022AY 2018-2019

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: None (Written submission)For Respondent: Shri Harish Gidwani, D.R

Section 143(1)(a)Section 154

M/S Bright 4 Wheel Sales Private Limited, Lucknow vs. DCIT, Ward -1, Lucknow

In the result, the appeal of the assessee stands allowed

ITA 15/LKW/2022[2018-2019]Status: DisposedITAT Lucknow30 May 2022AY 2018-2019

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2018-19 M/S Bright 4 Wheel Sales V. The Dy. Cit Private Limited Ward 1 11/Cp-6, Vikas Nagar, Lucknow Ring Road, Lucknow Tan/Pan:Aaccb8810E (Appellant) (Respondent) Appellant By: Ms. Shweta Mittal, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

For Appellant: Ms. Shweta Mittal, C.AFor Respondent: Shri Harish Gidwani, D.R

Section 139(1)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2018-19 M/s Bright 4 Wheel Sales v. The Dy. CIT Private Limited Ward 1 11/CP-6, Vikas Nagar, Lucknow Ring Road, Lucknow TAN/PAN:AACCB8810E (Appellant) (Respondent) Appellant by: Ms. Shweta Mittal, C.A. Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 17 05 2022 Date of pronouncement: 30 05 2022 O R D E R PER A.D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT(A), NFAC, New Delhi, dated 24.11.2021, for Assessment Year 201…

Shakun Sales Private Limited, Lucknow vs. The Assessing Officer 4(1), Lucknow

In the result, both the appeals of the assessee stand allowed

ITA 14/LKW/2022[2019-2020]Status: DisposedITAT Lucknow30 May 2022AY 2019-2020

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R

Section 154Section 2Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA Nos.13 & 14/LKW/2022 Assessment Years: 2018-19 & 2019-20 Shakun Sales Private Limited v. The Assessing Officer 4(1) 29-30, Mahanagar Lucknow Lucknow TAN/PAN:AAICS1761K (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Advocate Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 17 05 2022 Date of pronouncement: 30 05 2022 O R D E R PER BENCH: These are assessee’s appeals against the respective orders of the ld. CIT(A), NFAC, New Delhi, both dated 12.11.…

Shakun Sales Private Limited, Lucknow vs. The Assessing Officer 4(1), Lucknow

In the result, both the appeals of the assessee stand allowed

ITA 13/LKW/2022[2018-2019]Status: DisposedITAT Lucknow30 May 2022AY 2018-2019

Bench: Shri. A. D. Jain & Shri T. S. Kapoor

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R

Section 154Section 2Section 36(1)(va)

Dharmendra Tiwari, Lucknow vs. The Assessing Officer 4(1), Lucknow

In the result, the appeal of the assessee stands allowed

ITA 12/LKW/2022[2019-2020]Status: DisposedITAT Lucknow30 May 2022AY 2019-2020

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Dharmendra Tiwari V. The Assessing Officer 4(1) 24, Akansha Eldeco Udyan Ii Lucknow Uttratia Lucknow Tan/Pan:Adfpt4416R (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R

Section 154Section 2Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2019-20 Dharmendra Tiwari v. The Assessing Officer 4(1) 24, Akansha Eldeco Udyan II Lucknow Uttratia Lucknow TAN/PAN:ADFPT4416R (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Advocate Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 17 05 2022 Date of pronouncement: 30 05 2022 O R D E R PER A.D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT(A), NFAC, New Delhi, dated 17.11.2021, for Assessment Year 2019-20, ra…

M/S. Rupani Footcare Private Limited, Kanpur Nagar vs. Assistant Director of Income Tax, CPC, Bengaluru

In the result, the appeal of the assessee stands allowed

ITA 146/LKW/2021[2019-20]Status: DisposedITAT Lucknow30 May 2022AY 2019-20

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 M/S Rupani Footcare V. The Income Tax Officer Private Limited Ward 2(3)(1) 122/334, Shastri Nagar Kanpur Kanpur Tan/Pan:Aaecr1354B (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Harish Gidwani, D.R

Section 139Section 139(1)Section 143Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2019-20 M/s Rupani Footcare v. The Income Tax Officer Private Limited Ward 2(3)(1) 122/334, Shastri Nagar Kanpur Kanpur TAN/PAN:AAECR1354B (Appellant) (Respondent) Appellant by: Shri P. K. Kapoor, C.A. Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 17 05 2022 Date of pronouncement: 30 05 2022 O R D E R PER A.D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT(A), NFAC, New Delhi, dated 9.11.2021, for Assessment Year 2019…

Mr. Gulrej Ansari, Unnao vs. The Income Tax Officer, Ward 2(4), Unnao New

In the result, both the appeals of the assessee are allowed

ITA 139/LKW/2021[2019-2020]Status: DisposedITAT Lucknow30 May 2022AY 2019-2020

Bench: Shri T. S. Kapoor

Section 143(1)Section 154

…I.T.A. No.138 & 139/Lkw/2021 Assessment year:2018-19 & 19-20 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘SMC’, LUCKNOW BEFORE SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA No.138 & 139/Lkw/2021 Assessment year:2018-19 & 19-20 Mr. Gujrej Ansari, Vs. Income Tax Officer, Prop. M/s M. S. Contractor, Ward-2(4), Qadir Bagh, Unnao. Unnao. PAN:AEUPA4534M (Appellant) (Respondent) Appellant by Shri Rakesh Garg, Advocate Respondent by Shri Harish Gidwani, D. R. Date of hearing 19/05/2022 Date of pronouncement 30/05/2022 O R D E R These appeals have been filed by the assessee against the separate orders of learn…

Mr. Gulrej Ansari, Unnao vs. The Income Tax Officer, Ward 2(4), Unnao-New

In the result, both the appeals of the assessee are allowed

ITA 138/LKW/2021[2018-2019]Status: DisposedITAT Lucknow30 May 2022AY 2018-2019

Bench: Shri T. S. Kapoor

Section 143(1)Section 154

Neeta Tiwari, Lucknow vs. Assessing Officer 4(2), Lucknow

In the result, the appeal of the assessee stands allowed

ITA 125/LKW/2021[2019-2020]Status: DisposedITAT Lucknow30 May 2022AY 2019-2020

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Neeta Tiwari V. The Assessing Officer 4(2) 24, Akansha Lucknow Eldeco Udyan Ii Uttratia, Lucknow Tan/Pan:Afopt6232J (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R

Section 154Section 2Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW BEFORE SHRI. A. D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER Assessment Year: 2019-20 Neeta Tiwari v. The Assessing Officer 4(2) 24, Akansha Lucknow Eldeco Udyan II Uttratia, Lucknow TAN/PAN:AFOPT6232J (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Advocate Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 17 05 2022 Date of pronouncement: 30 05 2022 O R D E R PER A.D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT(A), NFAC, New Delhi, dated 18.10.2021, for Assessment Year 2019-20, raisin…