M/S ALLIANCE BUILDERS & CONTRACTORS LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX, KANPUR

In the result, the appeal of the assessee is partly allowed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2011-12 M/S. Alliance Builders & Asst.Commissioner Of V. Contractors Ltd Income Tax, Central Circle-2 C/O 24/4, The Mall, Kanpur. Laxmi Niwas, 10/503, Allen Ganj, Kanpur. Pan:Aaeca8217A (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 28 11 2024 O R D E R

block assessment made against assessee under section 168BC, read with section 143(2), was wholly illegal and not maintainable [In favour of assessee]” Page 10 of 33 Copy of Order is at page - 65 – 76 - of the paper book.” 6.2 On perusal of the impugned appellate order dated 29.02.2016, we find that during the appellate proceedings in the office

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

block for reply Draft Order Sent to Range Head for approval (as per paper book of Revenue of AY 2016-17) 21-03-2024 Approval Granted for Order (as per paper book of Revenue u/s 147/143(3) of AY 2016-17) 28-03-2024 Assessment Order u/s 147/144 In the assessment order of above said period

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

block for reply Draft Order Sent to Range Head for approval (as per paper book of Revenue of AY 2016-17) 21-03-2024 Approval Granted for Order (as per paper book of Revenue u/s 147/143(3) of AY 2016-17) 28-03-2024 Assessment Order u/s 147/144 In the assessment order of above said period

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

block for reply Draft Order Sent to Range Head for approval (as per paper book of Revenue of AY 2016-17) 21-03-2024 Approval Granted for Order (as per paper book of Revenue u/s 147/143(3) of AY 2016-17) 28-03-2024 Assessment Order u/s 147/144 In the assessment order of above said period

BASIC SHIKSHA ADHIKARI, SERV SHIKSHA ABHIYAN,AYODHYA vs. INCOME TAX OFFCER (TDS), FAIZABAD

In the result, all the appeals are allowed

Bench: Shri. A. D. Jain & Shri B.R.R. Kumar

Assessing Officer, however, held that the payment to the teachers is a work of contract under section 194C of the Act and so, TDS ought to have been deducted on contract basis; that the fund had been issued from the Central/State Government, to construct new building/additional rooms in the primary schools at different blocks

BASIC SHIKSHA ADHIKARI, SERV SHIKSHA ABHIYAN,AYODHYA vs. INCOME TAX OFFCER (TDS), FAIZABAD

In the result, all the appeals are allowed

Bench: Shri. A. D. Jain & Shri B.R.R. Kumar

Assessing Officer, however, held that the payment to the teachers is a work of contract under section 194C of the Act and so, TDS ought to have been deducted on contract basis; that the fund had been issued from the Central/State Government, to construct new building/additional rooms in the primary schools at different blocks

BASIC SHIKSHA ADHIKARI, SERV SHIKSHA ABHIYAN,AYODHYA vs. INCOME TAX OFFCER (TDS), FAIZABAD

In the result, all the appeals are allowed

Bench: Shri. A. D. Jain & Shri B.R.R. Kumar

Assessing Officer, however, held that the payment to the teachers is a work of contract under section 194C of the Act and so, TDS ought to have been deducted on contract basis; that the fund had been issued from the Central/State Government, to construct new building/additional rooms in the primary schools at different blocks

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT, (CENTRAL)-2, LUCKNOW

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Assessment year:2021-22 & 20-21 Rakesh Kumar Pandey, S/o Shri Surya Narayan Pandey, Vill-Devarda, Block-Belsar, Gonda-271401 PAN:ATIPP6520B (Appellant) Vs. A.C.I.T., Central Circle-2, Lucknow. (Respondent) O R D E R PER ANADEE NATH MISSHRA, A.M. (A) For the sake of convenience and brevity these appeals and Cross Objections (“COs” for short) pertaining to the same

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT(CENTRAL)-2, LUCKNOW

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Block-Belsar, Gonda-271401 PAN:ATIPP6520B (Appellant) Vs. A.C.I.T., Central Circle-2, Lucknow. (Respondent) Revenue by Shri H. S. Usmani, CIT (D.R.) Assessee by Shri Mahendra Kumar, F.C.A. Shri Reghunath Mishra, Advocate O R D E R PER ANADEE NATH MISSHRA, A.M. (A) For the sake of convenience and brevity these appeals and Cross Objections (“COs” for short) pertaining

SHIVANSH INFRAESTATE PVT. LTD.,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, , GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

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

Assessment Year: 2014-15 Shivansh Infraestate Pvt. Ltd., Vs. ACIT, 3rd Floor, Block-A, Surajdeep Central Processing Cell-TDS, Complex

SHIVANSH INFRAESTATE PVT. LTD.,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTERALIZED PROCESSING CELL-TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

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

Assessment Year: 2014-15 Shivansh Infraestate Pvt. Ltd., Vs. ACIT, 3rd Floor, Block-A, Surajdeep Central Processing Cell-TDS, Complex

SHIVANSH INFRAESTATE PVT. LTD.,3RD. FLOOR, BLOCK-A , SURAJDEEP COMPLEX, JOPLING ROAD, LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL-TDS,, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

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

Assessment Year: 2014-15 Shivansh Infraestate Pvt. Ltd., Vs. ACIT, 3rd Floor, Block-A, Surajdeep Central Processing Cell-TDS, Complex

SHIVANSH INFRAESTATE PVT.LTD.,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX. CENTERALIZED PROCESSING CELL-TDS\, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

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

Assessment Year: 2014-15 Shivansh Infraestate Pvt. Ltd., Vs. ACIT, 3rd Floor, Block-A, Surajdeep Central Processing Cell-TDS, Complex

SHIVANSH INFRAESTATE PVT. LTD.,LUCKNOW vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL-TDS, , GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

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

Assessment Year: 2014-15 Shivansh Infraestate Pvt. Ltd., Vs. ACIT, 3rd Floor, Block-A, Surajdeep Central Processing Cell-TDS, Complex

DCIT, CENTRAL CIRCLE-2, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA

Assessment year:2021-22 & 20-21\nRakesh Kumar Pandey,\nS/o Shri Surya Narayan Pandey,\nVill-Devarda, Block-Belsar,\nGonda-271401\nPAN:ATIPP6520B\n(Appellant)\nVs. A.C.I.T.,\nCentral Circle-2,\nLucknow.\n(Respondent)\nRevenue by Shri H. S. Usmani, CIT (D.R.)\nAssessee by Shri Mahendra Kumar, F.C.A.\nShri Reghunath Mishra, Advocate\nO R D E R\nPER ANADEE NATH MISSHRA

DCIT, CENTRAL CIRCLE-2, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA UP

Block-Belsar,\nGonda-271401\nPAN:ATIPP6520B\n(Appellant)\nVs.\nA.C.I.T.,\nCentral Circle-2,\nLucknow.\n(Respondent)\nRevenue by Shri H. S. Usmani, CIT (D.R.)\nAssessee by Shri Mahendra Kumar, F.C.A.\nShri Reghunath Mishra, Advocate\nO R D E R\nPER ANADEE NATH MISSHRA, A.M.\n(A) For the sake of convenience and brevity these appeals and Cross\nObjections

DCIT, CENTRAL CIRCLE-2, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA UP

Block-Belsar,\nGonda-271401\nPAN:ATIPP6520B\n(Appellant)\nVs. A.C.I.T.,\nCentral Circle-2,\nLucknow.\n(Respondent)\nRevenue by Shri H. S. Usmani, CIT (D.R.)\nAssessee by Shri Mahendra Kumar, F.C.A.\nShri Reghunath Mishra, Advocate\nO R D E R\nPER ANADEE NATH MISSHRA, A.M.\n(A) For the sake of convenience and brevity these appeals and Cross\nObjections

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT, (CENTRAL)-2, LUCKNOW

Block-Belsar,\nGonda-271401\nPAN:ATIPP6520B\n(Appellant)\nVs.\nA.C.I.T.,\nCentral Circle-2,\nLucknow.\n(Respondent)\n\nO R D E R\n\nPER ANADEE NATH MISSHRA, A.M.\n(A) For the sake of convenience and brevity these appeals and Cross\nObjections (“COs” for short) pertaining to the same assessee are hereby\ndisposed of through this consolidated order. Grounds taken