Income Tax Officer- 6(2), Lucknow vs. M/S. Status Vyapaar Pvt. Ltd., Lucknow
ITA 403/LKW/2020[2012-13]Status: HeardITAT Lucknow13 Aug 2025AY 2012-13
Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.403/Lkw/2020 निर्धारण वर्ष / Assessment Year: 2012-13 Income Tax Officer-6(2) 27/2, Raja Ram Mohan Rai Marg, P. K. Complex, 3Rd Floor, Lucknow-226001. V. M/S. Status Vyapaar Pvt Ltd 24, Eldico Greens, Gomti Nagar, Lucknow-226010. Pan:Arvpm1497R अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कि और से/Appellant By: Shri Raghunath Mishra, Adv प्रत्यर्थी कि और से /Respondent By: Shri R. K. Agarwal, Cit(Dr) Order Per Anadee Nath Misshra, Am.: This Appeal, By The Revenue, Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-2, Lucknow Dated 24.09.2020, Pertaining To The Assessment Year 2012-13. The Revenue Has Raised The Following Grounds Of Appeal: - “1. Whether On The Facts Of Circumstances Of The Case & In Law. Ld. Cit(A)-2, Lucknow Erred In Restricting The Addition Of Rs.6,34,00,000/- Made By The Ao On Account Of Unexplained Credit U/S 68 Of The Act To Commission Income Calculated At 1% Without Appreciating That The Assessee Had Failed To Furnish Satisfactory Explanation With Regard To Identify Of The Parties, Source & Genuineness Of The Transaction 2. The Appellant Craves Leave To Add Or Amend Any One Or More Of The Grounds Of Appeal As & When Need To Doing So Arises With The Prior Permission Of The Court.” 2. In This Case, Assessment Order Dated 29.12.2019 Was Passed By The Assessing Officer Whereby The Assessee'S Total Income Was Assessed At Rs.6,34,42,150/-. Thereafter, During The Assessment Proceedings, The Assessing Officer Noted That There Were Total Credit Entries Of Rs.9.84 Crores & Matching Debit
For Appellant: Shri Raghunath Mishra, AdvFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 150Section 68
…आयकर अपीलीय अधिकरण 'ए' न्यायपीठ, लखनऊ। IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “A”, LUCKNOW श्री कुल भारत, उपाध्यक्ष एवं श्री अनादि नाथ मिस्त्रा, लेखा सदस्य के समछ BEFORE SHRI KUL BHARAT, VICE PRESIDENT AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER आयकर अपील सं/ ITA No.403/LKW/2020 निर्धारण वर्ष / Assessment Year: 2012-13 Income Tax Officer-6(2) 27/2, Raja Ram Mohan Rai Marg, P. K. Complex, 3rd Floor, Lucknow-226001. V. M/s. Status Vyapaar Pvt Ltd 24, Eldico Greens, Gomti Nagar, Lucknow-226010. PAN:ARVPM1497R अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कि और से/Appellant by: Shri Raghunat…
