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

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

TDS are not applicable to the assessee. Thus,\nentire addition is vague & without any substance. The Ld. AO did not\nconsider the above facts before passing the assessment order & as such\nentire addition is completely illegal, arbitrary, fallacious, conjectural and\nbad in law and face as well.\nThe Appellant paid only Rs 1,78,44,175/- during the AY2013

FUTURE PHARMA PVT.LTD,KANPUR vs. PR. CIT-1, KANPUR

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

section 194H. The aforesaid details were placed at Annexure\nB of the reply.\nExtracts from reply e-filed on 31/01/2021 are also reproduced herein\nbelow:\n\"Point No.7\n1.\n2. In respect of commission expenses claimed in the accounts of the\ncompany, the assessee disclosed gross sales of Rs.2,93,97,138.37/-. From\nthe list of parties to whom goods

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)

194-H of I.T. Act by ignoring the facts that assessee could not produce any documentary evidences in this regard during the assessment proceedings whereas CIT(A) accepted fresh and unreliable evidence in violation of Rule 46A of LT. Rules without giving opportunity to Assessing Officer in this regard. 7. That the appellant craves to add or amend

THE DISTRICT MINING OFFICER,BAREILLY vs. INCOME TAX OFFICER (TDS), BAREILLY

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

TDS) 365 ITR 548,\nwherein the Calcutta High Court had observed that the time period applicable in respect of\nSection 149 of the Act, for taking action u/s 147 of the Act, for the giving notice u/s 148A\nof the Act, would have no application qua Section 201 of the Act, since it is not a case of\nincome escaping

SUBHASH JAISWAL ASSOCIATES,BAREILLY vs. PCIT BAREILLY, BAREILLY

194 Taxman 57 (Delhi)(HC)\nHaryana Coach Body Builders (2006) 10 SOT 736 (Delhi)\nMere lack of inquiry by Assessing Officer is not sufficient for revision\nunder section 263.\nAsstt. Order cannot be held to be erroneous, if in opinion of the CIT order\nshould have been more elaborate or that further enquiry should have\nbeen made.\nWhether what