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 145(3) of the Act and estimated income according to provision of sec. 144 of the Act. It is relevant to mention that these are the general observation made by Auditor in TAR without adverse finding on particular transactions and figures, which are year wise reproduced for ready reference. Observation of Auditor in TAR AY Para/ Page Observation

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 145(3) of the Act and estimated income according to provision of sec. 144 of the Act. It is relevant to mention that these are the general observation made by Auditor in TAR without adverse finding on particular transactions and figures, which are year wise reproduced for ready reference. Observation of Auditor in TAR AY Para/ Page Observation

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

section 145(3) of the Act and estimated income according to provision of sec. 144 of the Act. It is relevant to mention that these are the general observation made by Auditor in TAR without adverse finding on particular transactions and figures, which are year wise reproduced for ready reference. Observation of Auditor in TAR AY Para/ Page Observation

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

TDS @ 30% of expenses of Rs. \n3074000/- where profit is estimated. \n\n3. Because the Ld. CIT(A) Lucknow-III has erred on facts & law while \nsustaining the addition of Rs.9,65,000/- being disallowances of expenses \nwhile invoking provision of section 40A(3) of the Act, where profit is \nestimated. \n\n4. Because the Ld. CIT(A) Lucknow

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 on purchase of goods for which payment is made to suppliers. In any case the provisions of section 40(a) (ia) of the Act do not provide for estimated disallowance of the nature made by the AO. Accordingly, the addition of Rs. 6,95,21,880/- made by the AO is deleted giving relief to the appellant

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

section 145(3) of the Act,\nwithout appreciating that the trading results shown by the assessee were\nfound open to verification and were unreliable.\n6. Whether on facts and circumstances of the case and in law, the CIT(A) erred in\ndeleting the addition of Rs.1,00,000/- in respect of gift received from father Shri\nSurya Narayan Pandey without

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

section 145(3) of the Act and estimated income \naccording to provision of sec. 144 of the Act. It is relevant to mention that \nthese are the general observation made by Auditor in TAR without adverse \nfinding on particular transactions and figures, which are year wise \nreproduced for ready reference.\nObservation of Auditor in TAR\nAY Para/ Page\nof\nAssessment

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

section 145(3) of the Income Tax Act,\nwithout appreciating the fact that the assessee failed to produce books of accounts,\nbills, and vouchers during the assessment and search proceedings, and that the trading\nresults shown by the assessee were not found open to verification.\n3. Whether on facts and circumstances of the case

SHRI RAMESH SINGH RANA,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX-4, LUCKNOW

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.576/Lkw/2019 "नधा"रण वष"/ Assessment Year: 2012-13 Shri Ramesh Singh Rana V. Dcit Range-4 3-B, Talkatora Road, Rajaji 5-Ashok Marg, Aaykar Puram, Lucknow-226017. Bhawan, Lucknow- 226001. Pan:Aggpr0749B अपीलाथ"/(Appellant) ""यथ"/(Respondent) अपीलाथ" "क और से/Appellant By: None ""यथ" "क और से /Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) सुनवाई "क तार"ख / Date Of Hearing: 08 04 2025 घोषणा "क तार"ख/ Date Of 17 04 2025 Pronouncement: आदेश / O R D E R Per Anadee Nath Misshra, A.M.: This Appeal Filed By The Assessee, Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-2, Lucknow Dated 11.06.2019, Pertaining To The Assessment Year 2012-13. The Assessee Has Raised The Following Grounds Of Appeal: -

TDS of Rs.1,85,961/as per AS-26 statement vis-a- vis vs. ITR. iii. Books of accounts and bills and vouchers were not produced. Thus receipts and expenses are unverifiable. 9.3 The contentions of the appellant in respect of this ground of appeal are discussed in brief as under: a. The facts outlined in Paras

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

section 10(5) of the Act as under: 10. In computing the total income of a previous year of any person, any income failing within any of the following clauses shall not be included ITA No. 145 & 146/JP/17 and S.A. No.04 & 05/JP/2017 State Bank of India, Jaipur Vs. ACIT, TDS

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

section 10(5) of the Act as under: 10. In computing the total income of a previous year of any person, any income failing within any of the following clauses shall not be included ITA No. 145 & 146/JP/17 and S.A. No.04 & 05/JP/2017 State Bank of India, Jaipur Vs. ACIT, TDS

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

section 10(5) of the Act as under: 10. In computing the total income of a previous year of any person, any income failing within any of the following clauses shall not be included ITA No. 145 & 146/JP/17 and S.A. No.04 & 05/JP/2017 State Bank of India, Jaipur Vs. ACIT, TDS

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

section 10(5) of the Act as under: 10. In computing the total income of a previous year of any person, any income failing within any of the following clauses shall not be included ITA No. 145 & 146/JP/17 and S.A. No.04 & 05/JP/2017 State Bank of India, Jaipur Vs. ACIT, TDS

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

145 of the Act, such expenditure of commission not relatable to the years under consideration, was not allowable and learned I.T.A. Nos.701, 702, 582 & 703/Lkw/2018 7 C.O. No.3,4,17 & 5/Lkw/2019 Assessment. Yrs:2013-14 to 2016017 CIT(A) has wrongly allowed the same and therefore, it was prayed that the order of the Assessing Officer be upheld on this

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

145 of the Act, such expenditure of commission not relatable to the years under consideration, was not allowable and learned I.T.A. Nos.701, 702, 582 & 703/Lkw/2018 7 C.O. No.3,4,17 & 5/Lkw/2019 Assessment. Yrs:2013-14 to 2016017 CIT(A) has wrongly allowed the same and therefore, it was prayed that the order of the Assessing Officer be upheld on this

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

145 of the Act, such expenditure of commission not relatable to the years under consideration, was not allowable and learned I.T.A. Nos.701, 702, 582 & 703/Lkw/2018 7 C.O. No.3,4,17 & 5/Lkw/2019 Assessment. Yrs:2013-14 to 2016017 CIT(A) has wrongly allowed the same and therefore, it was prayed that the order of the Assessing Officer be upheld on this

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

145 of the Act, such expenditure of commission not relatable to the years under consideration, was not allowable and learned I.T.A. Nos.701, 702, 582 & 703/Lkw/2018 7 C.O. No.3,4,17 & 5/Lkw/2019 Assessment. Yrs:2013-14 to 2016017 CIT(A) has wrongly allowed the same and therefore, it was prayed that the order of the Assessing Officer be upheld on this

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.

section 145(3) of the Income Tax Act, 1961. 3. The ld. AO recorded that the assessee had claimed large amounts under project development expenses. However, the assessee had failed to submit the details of the expenses relating to commission of Rs. 60,84,714/-. As per the details submitted, the assessee had paid commission to different parties amounting