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

section 149 of the Act. The assessment based on illegal proceedings initiated u/s 148 is liable to be quashed. 4. Because the assessment order passed by AO, after prior approval of Range Head dated 21.03.2024 (AY 2019-20 – 22.03.2024) is not accordance with law and peculiar facts of the case and ratio laid down by Hon’ble Courts. LdCIT

ACIT(E), LUCKNOW vs. M/S. BHAGWANT INSTITUTE OF TECHNOLOGY, BIJNOR

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.219/Lkw/2020 निर्धारण वर्ष/ Assessment Year: 2013-14 Acit (Exemptions) V. M/S. Bhagwant Institute Of Technology T. C. 46V, 5Th Floor, U.P.S.I.D.C Ltd., Vibhutikhhand, Gomti Nagar, Lucknow-226001. Avas Vikas Coloney, Bijnor-243001. Pan:Aaatb4195M अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कि और से/Appellant By: Shri R. K. Agarwal Cit(Dr) प्रत्यर्थी कि और से /Respondent By: Shri Vinod Kumar, Ca सुनवाई कि तारीख / Date Of Hearing: 05 08 2025 घोषणा कि तारीख / Date Of Pronouncement: 31 10 2025 आदेश / O R Der Per Kul Bharat.: This Appeal, By The Revenue, Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-Moradabad Dated 17.03.2020, Pertaining To The Assessment Year 2013-14. The Revenue Has Raised The Following Grounds Of Appeal: “1. Ld. Commissioner Of Income Tax (A) Has Erred In Law & Facts By Allowing The Benefit Of Section 11 Thereby Deleting The Addition Of Rs.2,66,94,072/- In The Form Of Admission & Smart Card Fees, Exam Fee, Fee Receipts, Projects Fees, Uniform Fees, Internet Fees & Book Bank Receipts From The Students Beyond The Prescribed Amount Of Fees As Decided By The Govt. Authorities, Which Clearly Indicates That The Objects Of The Assessee Are Not Charitable; 2. Ld. Commissioner Of Income Tax (A) Has Erred In Law & Facts In Deleting The Addition/Disallowance Of Rs.37,55,277/- Ignoring The Fact That The Assessee Could Not Substantiate It'S Claim With Documentary Evidences

112/- (iii) Training and Placement- 6,31,800/- During the course of assessment proceedings the assessee could not produce any bill/voucher in original or any documentary evidence in support of claim of above expenditure. Further, the assessee also could not produce any evidence regarding deduction of TDS on Fees, Training and Placement expenses. Hence, the AO made the disallowance

ACIT CIRCLE 3, LUCKNOW vs. RAJDHANI NAGAR SAHKARI BANK LTD, LUCKNOW

In the result, the appeal of the assessee in ITA

Bench: Shri Kul Bharat & Before Shri Kul Bharat & Before Shri Kul Bharat & Shri Nikhil Choudharyshri Nikhil Choudharyshri Nikhil Choudharyita Nos. 112 To 114/Lkw/2024 A.Ys. 2015-16 To 2017-18 Rajdhani Nagar Sahkari Rajdhani Nagar Sahkari Vs. Dcit Bank Ltd P.K. Complex, Raja Ram Mohan P.K. Complex, Raja Ram Mohan 555Ga/86, Sardari Khera, 555Ga/86, Sardari Khera, Rai Marg, Lucknow-226001. 226001. Alambagh, Lucknow-226006 226006 Pan:Aaaar1269D (Appellant) (Respondent) (Respondent) A.Y.2016-17 Acit Circle-3 Vs. Rajdhani Nagar Sahkari Bank Rajdhani Nagar Sahkari Bank 57 Ram Tirath Marg Pratyaksh 57 Ram Tirath Marg Pratyaksh Ltd Kar Bhawan, Lucknow Kar Bhawan, Lucknow-226001 555Ga/86, Sardari Khera, 555Ga/86, Sardari Khera, Alambagh, Lucknow-226006 226006 Pan: Aaaar1269D (Appellant) (Respondent) (Respondent) Assessee By: Sh. K.R. Rastogi, C.A. Sh. Shubham Rastogi, C.A. Revenue By: Sh. Sanjeev Krishna Sharma, Addl. Addl. Cit- Dr Date Of Hearing: 28.04.2025 Date Of Pronouncement: Date Of Pronouncement: 22.05.2025 O R D E R Per Bench.: These Four Appeals Have Been Have Been Filed For The Assessment Years 2015 For The Assessment Years 2015-16, 2016- 17 & 2017-18 By The Assessee & Revenue Ssessee & Revenue Against The Respective Orders Of The Respective Orders Of The Ld. Cit(A)/Nfac, Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024 Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024. While The Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024 Assessee Is In Appeal In Assessment Years 2015 Assessee Is In Appeal In Assessment Years 2015-16, 2016-17 & 2017-18, The Revenue 18, The Revenue

Section 14A, the Assessing Officer pointed out that the assessee had shown investments of Rs.76,78,53,288/- as on 31.03.2019 and held that the income from the same did not form part of the total income for taxation purposes. It had accrued finance cost of Rs.6,36,30,202/- and had not apportioned its indirect expenses incurred to earn

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of Revenue in ITA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

112-113 of the Paper book) 7.5 The appellant has argued and submitted before the undersigned during the appellate proceeding the copy of assessment order of the lender company contending that no adverse view has been taken by department in the lender case completed u/s 143(3) for the similar assessment year i.e. Assessment year 2017-18. The undersigned finds

MOHD. ASFAND AKHTAR,KANPUR vs. DEPUTI COMMISSIONER OF INCOME TAX CC-2, KANPUR

In the result, the appeal of Revenue in ITA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

112-113 of the Paper book) 7.5 The appellant has argued and submitted before the undersigned during the appellate proceeding the copy of assessment order of the lender company contending that no adverse view has been taken by department in the lender case completed u/s 143(3) for the similar assessment year i.e. Assessment year 2017-18. The undersigned finds

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, KANPUR, KANPUR vs. SHRI MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of the Revenue stands dismissed

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

112-113 of the Paper book) 7.5 The appellant has argued and submitted before the undersigned during the appellate proceeding the copy of assessment order of the lender company contending that no adverse view has been taken by department in the lender case completed u/s 143(3) for the similar assessment year i.e. Assessment year 2017-18. The undersigned finds

TIMECITY REAL ESTATES(INDIA) LIMTED,LUCKNOW vs. PCIT-1, LUCKNOW, LUCKNOW

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

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2015-2016

section 263 will not be applicable in the facts and circumstances of the present case as learned Pr. CIT has passed the order on those issues on which there was no appeal pending before learned CIT(A) and therefore, ground No. 1, taken by the assessee, was rejected and Learned counsel for the assessee was asked to proceed on merits