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5 results for “TDS”+ Section 153Bclear

Sorted by relevance

Mumbai69Cochin61Hyderabad52Chennai44Delhi31Bangalore31Jaipur23Ahmedabad17Karnataka13Patna9Guwahati7Nagpur6Dehradun5Lucknow5Chandigarh4Pune3Surat3Visakhapatnam3Cuttack1

Key Topics

Section 142(1)5Section 253(3)4Condonation of Delay4Section 80I3Section 115J3Section 1323Search & Seizure3Section 1422

M/S ALLIANCE BUILDERS & CONTRACTORS LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX, KANPUR

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

ITA 126/LKW/2016[2011-12]Status: DisposedITAT Lucknow05 Dec 2024AY 2011-12

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2011-12 M/S. Alliance Builders & Asst.Commissioner Of V. Contractors Ltd Income Tax, Central Circle-2 C/O 24/4, The Mall, Kanpur. Laxmi Niwas, 10/503, Allen Ganj, Kanpur. Pan:Aaeca8217A (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 28 11 2024 O R D E R

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 115JSection 142Section 142(1)Section 143(3)Section 40aSection 80I

TDS of Rs.21,549/- as not pressed. 8. That the Ld. CIT(A) has erred in confirming disallowance made by AO on account of Preoperative expense of Rs.95,632/-. 9. That the Ld. CIT(A) has erred in confirming disallowance made by AO on account of travelling expenses of Rs.2,91,960/-. 10. That the Ld. CIT(A) has erred

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

ITA 350/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18
Section 142(1)Section 143(2)Section 147Section 250Section 253(3)

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

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

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

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

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

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

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, 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:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

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