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

Section 234E of the Act before the Division Bench of this Court shall remain open and shall not be treated as concluded.” 5. The Hon'ble Kerala High Court in the case of United Metals vs. ITO TDS,137 taxmann.com 115

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

Section 234E of the Act before the Division Bench of this Court shall remain open and shall not be treated as concluded.” 5. The Hon'ble Kerala High Court in the case of United Metals vs. ITO TDS,137 taxmann.com 115

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

Section 234E of the Act before the Division Bench of this Court shall remain open and shall not be treated as concluded.” 5. The Hon'ble Kerala High Court in the case of United Metals vs. ITO TDS,137 taxmann.com 115

M/S MODEL EXIM,KANPUR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriam/S. Model Exim Pcit (Central) V. 624-C, Defence Colony, 7/81-B, Tilak Nagar, Jajmau, Kanpur-208010. Kanpur. Pan:Aadfm6163H (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt Namita S. Pandey, Cit(Dr) Date Of Hearing: 29 10 2024 Date Of Pronouncement: 05 11 2024 O R D E R

115-O] Explanation For the purpose of this section, where any interest or other sum as aforesaid is credited to any account, whether called “ Interest payable account” or “ suspense account” or by any other name, in the book of account of the person liable to pay such income, such crediting shall be deemed to be credit of such income

EXECUTIVE ENGINEER, TUBEWELL DIVISION ,BARABANKI vs. INCOME TAX OFFICER(TDS)-II, LUCKNOW

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

Bench: Shri Mahavir Singh & Shri Girish Agrawal

Section 234E of the Act before the Division Bench of this Court shall remain open and shall not be treated as concluded.” 8. The Hon'ble Kerala High Court in the case of United Metals vs. ITO TDS,137 taxmann.com 115

EXECUTIVE ENGINEER, TUBEWELL DIVISION,BARABANKI vs. INCOME TAX OFFICER(TDS)-II, LUCKNOW

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

Bench: Shri Mahavir Singh & Shri Girish Agrawal

Section 234E of the Act before the Division Bench of this Court shall remain open and shall not be treated as concluded.” 8. The Hon'ble Kerala High Court in the case of United Metals vs. ITO TDS,137 taxmann.com 115

EXECUTIVE ENGINEER, TUBEWELL DIVISION,BARABANKI vs. INCOME TAX OFFICER(TDS)-II, LUCKNOW

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

Bench: Shri Mahavir Singh & Shri Girish Agrawal

Section 234E of the Act before the Division Bench of this Court shall remain open and shall not be treated as concluded.” 8. The Hon'ble Kerala High Court in the case of United Metals vs. ITO TDS,137 taxmann.com 115

EXECUTIVE ENGINEER, TUBEWELL DIVISION,BARABANKI vs. INCOME TAX OFFICER(TDS)-II, LUCKNOW

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

Bench: Shri Mahavir Singh & Shri Girish Agrawal

Section 234E of the Act before the Division Bench of this Court shall remain open and shall not be treated as concluded.” 8. The Hon'ble Kerala High Court in the case of United Metals vs. ITO TDS,137 taxmann.com 115

EXECUTIVE ENGINEER, TUBEWELL DIVISION,BARABANKI vs. INCOME TAX OFFICER(TDS)-II, LUCKNOW

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

Bench: Shri Mahavir Singh & Shri Girish Agrawal

Section 234E of the Act before the Division Bench of this Court shall remain open and shall not be treated as concluded.” 8. The Hon'ble Kerala High Court in the case of United Metals vs. ITO TDS,137 taxmann.com 115

KWALITY RESTAURANT,KANPUR vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

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

Bench: Shri. Vijay Pal Raoassessment Year: 2018-19 Kwality Restaurant V. The Cit(A) 16/97, The Mall Delhi Kanpur Tan/Pan:Aaafk8712F (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 18 10 2022 Date Of Pronouncement: 18 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 20.9.2021 Of The Ld. Cit(A), Nfac, Delhi For The Assessment Year 2018-19. 2. There Is A Delay Of 115 Days In Filing The Present Appeal. The Assessee Has Filed An Application For Condonation Of Delay, Which Is Also Supported By An Affidavit. 3. I Have Gone Through The Application For Condonation Of Delay As Well As The Affidavit Filed By The Assessee & Heard The Contention Of The Ld. D.R. On The Issue Of Condonation Of Delay. The Ld. D.R. Has Objected To The Condonatiion Of Delay & Submitted That The Assessee Is Shifting The Blame Of Delay On Its Counsel. 4. Having Considered The Reasons Explained By The Assessee In The Application For Condonation Of Delay, I Find That The Assessee Has Explained The Cause Of Delay That Due To An Oversight Of The Counsel Of The Assessee, Necessary Steps For Filing

115 days in filing the present appeal is condoned. 5. None has appeared on behalf of the assessee when this appeal was called for hearing, however, an application for adjournment has been filed by the Authorised Representative of the assessee, which is considered and rejected, as the ground for seeking adjournment is very vague. Further, the issue raised

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

TDS on payment of Rs. 3074000 @ 30% i.e. 922200/- in violation of the provision of section 40a(ia) In relevant year Ld. AO made addition of Rs. 9,22,200/- on account of payment of such expenses on which tax was not deducted aggregating Rs. 30,74,000/- as reported by Auditor in TAR and on other side estimated

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

TDS on payment of Rs. 3074000 @ 30% i.e. 922200/- in violation of the provision of section 40a(ia) In relevant year Ld. AO made addition of Rs. 9,22,200/- on account of payment of such expenses on which tax was not deducted aggregating Rs. 30,74,000/- as reported by Auditor in TAR and on other side estimated

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

TDS on payment of Rs. 3074000 @ 30% i.e. 922200/- in violation of the provision of section 40a(ia) In relevant year Ld. AO made addition of Rs. 9,22,200/- on account of payment of such expenses on which tax was not deducted aggregating Rs. 30,74,000/- as reported by Auditor in TAR and on other side estimated

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD.,, LUCKNOW

115,758,167\n117,322,362\n- 1,564,195\n5\nKACHWA\n34,624,288\n34,740,997\n-116,709\nTotal\n451,476,014\n452,146,001\n-669,987\nTherefore resulting to above profit of eligible units will be reduced by\nRs.6,69,987/- in aggregate for computing deduction u/s 801A\nThe assessee was also asked to file

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

section 27 of the General Clauses Act, 1897 which is mentioned as under: "Meaning of service by post": Where any Central Act or Regulation made after the commencement of this Act authorizes or requires any document to be served by post, whether the expression serve or either of the expressions give or send or any other expression is used, then

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

section 27 of the General Clauses Act, 1897 which is mentioned as under: "Meaning of service by post": Where any Central Act or Regulation made after the commencement of this Act authorizes or requires any document to be served by post, whether the expression serve or either of the expressions give or send or any other expression is used, then