ASTT. COMMISIONER OF INCOME TAX, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD., LUCKNOW

In the result, appeal of the Revenue and Cross Objection of the assessee are dismissed, as indicated above

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2014-15 The Asstt. Commissioner V. M/S Apco Infratech Pvt. Ltd Of Income Tax B-9, Vibhuti Khand Central Circle Ii Gomti Nagar Lucnow Lucknow Pan:Aadca5639H (Appellant) (Respondent) C.O. No.19/Lkw/2017 [In Ita No.66/Lkw/2017] Assessment Year: 2014-15 M/S Apco Infratech Pvt. Ltd V. The Asstt. Commissioner Of B-9, Vibhuti Khand Income Tax Gomti Nagar Central Circle Ii Lucknow Lucnow Pan:Aadca5639H (Cross Objector) (Respondent)

153A is not acceptable." In view of the above judgement the claim u/s 80IA(4) of the Act raised by the appellant has to be considered as revised return has been filed in stipulated time. The AO has objected that appellant has not furnished Audit Report in Form No. 10CCB of the each project separately. The appellant contended that during

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

1,59,98,27,836/- which works out at Rs. 11,19,87,949/-. Since the appellant has shown income from business at Rs. 10,07,00,526/-, thus, the difference in profit works out at Rs. 1,12,87,423/-. Thus, the addition to the tune of Rs. 1,27,86,690/- (Rs. 1

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

1,59,98,27,836/- which works out at Rs. 11,19,87,949/-. Since the appellant has shown income from business at Rs. 10,07,00,526/-, thus, the difference in profit works out at Rs. 1,12,87,423/-. Thus, the addition to the tune of Rs. 1,27,86,690/- (Rs. 1

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

1,59,98,27,836/- which works out at Rs. 11,19,87,949/-. Since the appellant has shown income from business at Rs. 10,07,00,526/-, thus, the difference in profit works out at Rs. 1,12,87,423/-. Thus, the addition to the tune of Rs. 1,27,86,690/- (Rs. 1

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

1 \nIN THE INCOME TAX APPELLATE TRIBUNAL \nLUCKNOW BENCH ‘A’, LUCKNOW \nBEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER \nAND \nSHRI SUBHASH MALGURIA, JUDICIAL MEMBER \nI.T.A. Nos.347 to 353/Lkw/2025) \n Assessment year:2014-15 to 19-20 & 22-23 \nRakesh Kumar Pandey, \nS/o Shri Surya Narayan Pandey, \nVill-Devarda, Block-Belsar, \nGonda-271401 \nPAN:ATIPP6520B \n(Appellant) \nVs. \nA.C.I.T., \nCentral Circle

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

TDS on payment of Rs.3074000\n@ 30% i.e. 922200/- in violation of the provision of section\n40a(ia)\nIn relevant year Ld. AO made addition of Rs.9,22,200/- on account of\npayment of such expenses on which tax was not deducted aggregating Rs.\n30,74,000/- as reported by Auditor in TAR and on other side estimated the\nprofit