M/S SHIVANSH INFRAESTATE PVT.LTD.,LUCKNOW vs. DY. CIT RANGE-6, LUCKNOW

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2015-16 M/S Shivansh Infraestate Pvt. Ltd., Vs. The Deputy Commissioner Of 3Rd Floor, Block-A, Surajdeep Income Tax, Range-6, 3Rd Floor, Complex, 1-Jopling Road, 27/2, Raja Ram Mohan Rai Marg, Lucknow-226001 P.K. Complex, Lucknow Pan: Aaqcs5896P (Appellant) (Respondent) Assessee By: Sh. Shubham Rastogi, C.A. Revenue By: Sh. Neeraj Kumar, Cit Dr Date Of Hearing: 20.11.2025 Date Of Pronouncement: 13.02.2026 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Passed Under Section 250 Of The Income Tax Act, 1961 On 18.01.2024 Wherein The Ld. Cit(A) Has Partly Allowed The Appeals Of The Assessee Against The Orders Of The Ld. Assessing Officer Dated 30.12.2017. The Grounds Of Appeal Are As Under:- “1- The Ld. Cit (A) Nfac Erred On Facts & In Law In Dismissing The Ground That Notice U/S 143(2) Was Issued By Ito-6(1) Lucknow On 01.04.2016 Without Appreciating That Jurisdiction Of Case Lies With Dcit, Range-6, Lucknow, Hence The Notice Issued By Ito-6(1) Is Without Jurisdiction & Invalid. Further, No Notice U/S 143(2) Has Been Issued By Jurisdictional Dcit, Range-Vi, Lucknow Within The Period As Per Section 143(2) Of L. T. Act. Hence The Present Assessment Is Invalid, Bad In Law & Liable To Be Quashed. 2- The Ld. C.I.T. (A) Upheld The Addition Without Appreciating That Ld. A. O. Rejected The Books Of Account & Instead Of Estimating The Net Profit, Additions Were Made On The Basis Of Same Books Of Account By Disallowing Expenses Under Different Heads Total Rs. 1,75,91,607/- & Addition U/S 68 R. W. S. 115Bbe Of I. T. Act For Rs. 1,32,78,833/- Which Is Contrary To The Provisions Of Law.

TDS Deducted, Copy of TDS returns in form 26Q and copy of bills is enclosed at page (25-143 of the paper

THE ADDITIONAL DISTRICT MAGISTRATE JOINT ORGANISATION ,LUCKNOW vs. DY COMMISSIONER OF INCOME TAX (TDS), LUCKNOW

Appeals stand allowed accordingly

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No.125 To 127/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 To 2019-20 The Addl. District Magistrate, (Land Acquisition) Joint Organisation, Room No-42, Lucknow, Up-226001 Tan: Lkna07354E . . . . . . . अपीलार्थी / Appellant

TDS were either remained to be deducted or short deducted in terms of section 194LA of the Act. In view

THE ADDITIONAL DISTRICT MAGISTRATE JOINT ORGANISATION ,LUCKNOW vs. DY COMMISSIONER OF INCOME TAX (TDS), LUCKNOW

Appeals stand allowed accordingly

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No.125 To 127/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 To 2019-20 The Addl. District Magistrate, (Land Acquisition) Joint Organisation, Room No-42, Lucknow, Up-226001 Tan: Lkna07354E . . . . . . . अपीलार्थी / Appellant

TDS were either remained to be deducted or short deducted in terms of section 194LA of the Act. In view

THE ADDITIONAL DISTRICT MAGISTRATE JOINT ORGANISATION ,LUCKNOW vs. DY COMMISSIONER OF INCOME TAX (TDS), LUCKNOW

Appeals stand allowed accordingly

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपऩल सं. / Ita No.125 To 127/Lkw/2023 निर्धारण वषा / Assessment Year : 2017-18 To 2019-20 The Addl. District Magistrate, (Land Acquisition) Joint Organisation, Room No-42, Lucknow, Up-226001 Tan: Lkna07354E . . . . . . . अपीलार्थी / Appellant

TDS were either remained to be deducted or short deducted in terms of section 194LA of the Act. In view

FUTURE PHARMA PVT.LTD,KANPUR vs. PR. CIT-1, KANPUR

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

deducting the applicable TDS. The company deposits the returns, for the amount of TDS deducted by it, after taking PAN of the agents

DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. M/S. U.P. STATE CONSTRUCTION & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, LUCKNOW

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

TDS is deducted is part of total income. (h) The Ld. A.O. was wrong in not considering the fact that

SHRI SUDHANSHU RASTOGI,LUCKNOW vs. ACIT, RANGE-I, LUCKNOW

In the result, the assessee’s appeal is allowed

Bench: Shri. Mahavir Singh & Shri Girish Agrawalassessment Year: 2013-14 Sudhanshu Rastogi V. The Acit 217, Eldeco Green Range 1 Gomti Nagar Lucknow Lucknow Tan/Pan:Acfpr9504B (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri S. H. Usmani, Cit (Dr) Date Of Hearing: 29 11 2022 Date Of Pronouncement: 01 12 2022 O R D E R

deductible at source under Chapter XVIIB. According to us, once no TDS is liable to be deducted on these purchases

UTTAR PRADESH RAJKIYA NIRMAN LIMITED,LUCKNOW vs. DY. CIT RANGE-6, LUCKNOW

In the result, these three appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

TDS deducted on such interest income, in the hands of appellant corporation, shall be examined by the JAO in the light

SHRI JASMINDER SINGH,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX-IV, LUCKNOW

In the result, the appeal of the assessee stands allowed

Bench: Shri T. S. Kapoorassessment Year:2013-14

TDS u/s. 194-I of the Act, for which the assessee has not deducted any TDS. The disallowance made by invoking

STATE BANK OF INDIA, FUND SETTLEMENT OFFICE,KANPUR vs. INCOME TAX OFFICER (TDS)-II, KANPUR

In the result, the appeal is allowed in the terms indicated above

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

TDS in light of interim order passed in Writ Petition No. 11991/2014 Dated 16/02/15. 3. That the Honorable Madras High Court have in its interim order clearly directed that "On and after 16/02/15 income tax should not be deducted

S.B.I RBO III (ADMIN OFFICE),KANPUR vs. DY. COMMISSIONER OF INCOME TAX (TDS), KANPUR

In the result, the appeal is allowed in the terms indicated above

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

TDS in light of interim order passed in Writ Petition No. 11991/2014 Dated 16/02/15. 3. That the Honorable Madras High Court have in its interim order clearly directed that "On and after 16/02/15 income tax should not be deducted

STATE BANK OF INDIA,,KANPUR vs. INCOME TAX OFFICER(TDS)-II, KANPUR

In the result, the appeal is allowed in the terms indicated above

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

TDS in light of interim order passed in Writ Petition No. 11991/2014 Dated 16/02/15. 3. That the Honorable Madras High Court have in its interim order clearly directed that "On and after 16/02/15 income tax should not be deducted

STATE BANK OF INDIA,,KANPUR vs. INCOME TAX OFFICER(TDS)-II, KANPUR

In the result, the appeal is allowed in the terms indicated above

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

TDS in light of interim order passed in Writ Petition No. 11991/2014 Dated 16/02/15. 3. That the Honorable Madras High Court have in its interim order clearly directed that "On and after 16/02/15 income tax should not be deducted

UTTAR PRADESH RAJKIYA NIRMAN LIMITED,LUCKNOW vs. THE DCIT,RANGE-6, LUCKNOW

In the result, ita No.164/LKW/2022 stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

Deducted at Source (TDS) thereon. On these facts, the AO held that in view of the provisions of sections 198 and 199 of the Income

UTTAR PRADESH RAJKIYA NIRMAN LIMITED,LUCKNOW vs. D.C.I.T. RANGE-6 (JAO), LUCKNOW

In the result, ita No.164/LKW/2022 stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

Deducted at Source (TDS) thereon. On these facts, the AO held that in view of the provisions of sections 198 and 199 of the Income

SUPERHOUSE LIMITED,KANPUR vs. CIT, INTERNATIONAL TAXATION-3, DELHI, DELHI

In the result, both appeals of the assessee are allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos. 356 & 357/Lkw/2024 A.Ys. 2014-15 & A.Ys. 2015-16 Superhouse Limited, 150 Feet Vs. The Commissioner Of Income Tax Road, Jajmau, Kanpur-208010 International Taxation-3, Delhi Pan: Aabcs9328K (Appellant) (Respondent) Assessee By: Sh. G.C. Srivastava, Adv & Sh. Kalrav Mehrotra, Adv Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 03.12.2025 Date Of Pronouncement: 25.02.2026 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals Have Been Filed By The Assessee Against The Orders Of The Cit, (International Taxation)-3, Delhi Passed Under Section 263 Of The Act For The A.Ys. 2014-15 & 2015-16, Both Dated 29.03.2024, Wherein The Ld. Cit Has Set Aside The Earlier Orders Of The Assessing Officer For Making Of Fresh Orders In Accordance With The Directions Issued By Her. The Grounds Of Appeal Are As Under:- “1. Because, On The Facts & Circumstances Of The Case & In Law, The Ld. Cit Has Erred In Assuming Jurisdiction Under Section 263 Of The Act & In Doing So, Has Sought To Substitute His Opinion With The Order Under Section 201(1)/201(1A) Passed After Undertaking Extensive & Detailed Consideration Of The Issue By The Ito (Tds). 2. Because, On The Facts & Circumstances Of The Case & In Law, The Ld. Cit Has Erred In Assuming The Jurisdiction Under Section 263 Of The Act Without Appreciating That The Order Under Section 201(1)/201(1A) Passed By The Ito (Tds) Was Unerring & In Consonance With The Settled Principles Of Law. 3. Because, On The Facts & Circumstances Of The Case & In Law, The Impugned Order While Premised On An Illegal Assumption Of Jurisdiction, Further Suffers From Non-Application Of Mind Since The Submissions Of The Assessee Have Not Been Considered [As Illustrated Infra]. A.Ys. 2014-15 & 2015-16

deducted on commission alongwith documentary evidence and copy of TDS statement uploaded on the system. The assessee furnished relevant details

VIL LIMITED,LUCKNOW. vs. DY. COMMISSIONER OF INCOME TAX-6, LUCKNOW.

In the result, these three appeals are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

TDS amounting to Rupees 15986379 Rupees 9415124 Rupees 4525171 and Rupees 2016084 deducted by PWD Azamgarh Lucknow and Sultanpur I.T.A

VIL LIMITED,LUCKNOW. vs. DY. COMMISIONER OF INCOME TAX-6, LUCKNOW., LUCKNOW

In the result, these three appeals are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

TDS amounting to Rupees 15986379 Rupees 9415124 Rupees 4525171 and Rupees 2016084 deducted by PWD Azamgarh Lucknow and Sultanpur I.T.A