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

226 of the Constitution of India, declaring that the consequential notice dated 05.04.2022 issued under section 148 as invalid." 10. We make it clear that having disposed of this petition on the ground of non-compliance with Section 151A of the Act, we have not expressed any opinion on the other issues as raised in the Writ Petition, which

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

3. The Ld.CIT(A), Lucknow has erred in law and on facts in deleting the addition of Rs.11,93,00,020/-on account of interest on LIC loan without appreciating the fact that deduction of interest on LIC loan from sale is against the tariff order decided by UPERC. 4. The CIT(A), Lucknow has erred

SUPERHOUSE LIMITED,KANPUR vs. CIT, INTERNATIONAL TAXATION-3, DELHI, DELHI

In the result, both appeals of the assessee are allowed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos. 356 & 357/Lkw/2024 A.Ys. 2014-15 & A.Ys. 2015-16 Superhouse Limited, 150 Feet Vs. The Commissioner Of Income Tax Road, Jajmau, Kanpur-208010 International Taxation-3, Delhi Pan: Aabcs9328K (Appellant) (Respondent) Assessee By: Sh. G.C. Srivastava, Adv & Sh. Kalrav Mehrotra, Adv Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 03.12.2025 Date Of Pronouncement: 25.02.2026 O R D E R Per Nikhil Choudhary, A.M.: These Two Appeals Have Been Filed By The Assessee Against The Orders Of The Cit, (International Taxation)-3, Delhi Passed Under Section 263 Of The Act For The A.Ys. 2014-15 & 2015-16, Both Dated 29.03.2024, Wherein The Ld. Cit Has Set Aside The Earlier Orders Of The Assessing Officer For Making Of Fresh Orders In Accordance With The Directions Issued By Her. The Grounds Of Appeal Are As Under:- “1. Because, On The Facts & Circumstances Of The Case & In Law, The Ld. Cit Has Erred In Assuming Jurisdiction Under Section 263 Of The Act & In Doing So, Has Sought To Substitute His Opinion With The Order Under Section 201(1)/201(1A) Passed After Undertaking Extensive & Detailed Consideration Of The Issue By The Ito (Tds). 2. Because, On The Facts & Circumstances Of The Case & In Law, The Ld. Cit Has Erred In Assuming The Jurisdiction Under Section 263 Of The Act Without Appreciating That The Order Under Section 201(1)/201(1A) Passed By The Ito (Tds) Was Unerring & In Consonance With The Settled Principles Of Law. 3. Because, On The Facts & Circumstances Of The Case & In Law, The Impugned Order While Premised On An Illegal Assumption Of Jurisdiction, Further Suffers From Non-Application Of Mind Since The Submissions Of The Assessee Have Not Been Considered [As Illustrated Infra]. A.Ys. 2014-15 & 2015-16

3) BECAUSE, on the facts and circumstances of the case and in law, the Ld. CIT has erred in assuming the jurisdiction under Section 263 of the Act without appreciating that the order under Section 201(1)/201(1a) passed by the ITO (TDS) was unerring and in consonance with the settled principles of law. 4) BECAUSE, on the facts

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

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

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

3) of the\nsaid section w.e.f 01.04.2010. It also appears that while taking cue from these orders, on the\nissue of limitation for proceedings u/s 206C(1C)/206C(6A) of the Act, the Hon'ble 'A'\nBench had omitted to consider the orders of the jurisdictional High Court on the issue of\nlimitation for proceedings u/s 201(1)/201

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

226 ITR 625 (SC).\nDealing with the above amendment brought in by Finance Act, 1987, stated to be\neffective from 1 April, 1988, Hon'ble Apex Court observed as under:\n\"....We have, therefore, no hesitation to hold that the amendment\nintroduced by the Finance Bill, 1988 was declaratory/clarificatory in\nnature so far as it relates to Section

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

In the result, appeals vide I

226 ITR 625 (SC).\nDealing with the above amendment brought in by Finance Act, 1987, stated to be\neffective from 1 April, 1988, Hon'ble Apex Court observed as under:\n\n\"....We have, therefore, no hesitation to hold that the amendment\nintroduced by the Finance Bill, 1988 was declaratory/clarificatory in\nnature so far as it relates to Section

JIL INFORMATION TECHNOLOGY LIMITED,NEW DELHI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, LUCKNOW

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

section 14A of the Act. The CIT(A) did\nneither appreciate the facts of the case nor legal aspects of\nthe case and confirmed the addition.\nMoreover, with a view to assist the Hon'ble Bench, following\npapers are placed in paper book.\n(i)\nCopies of correspondences made with the foreign\nagents are placed at pages

VIL LIMITED,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX-6, LUCKNOW.

In the result, these three appeals are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

TDS deducted as well as the interest there upon is highly excessive, contrary to facts, laws and principles of natural justice and fair play and thus may kindly be ordered to be quashed. 4. Because, the Ld. CIT (A) has grossly erred in rejecting the appeal of the assessee the assessee company underwent CIRP Proceeding and the Hon'ble NCLT

VIL LIMITED,LUCKNOW. vs. DY. COMMISIONER OF INCOME TAX-6, LUCKNOW., LUCKNOW

In the result, these three appeals are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

TDS deducted as well as the interest there upon is highly excessive, contrary to facts, laws and principles of natural justice and fair play and thus may kindly be ordered to be quashed. 4. Because, the Ld. CIT (A) has grossly erred in rejecting the appeal of the assessee the assessee company underwent CIRP Proceeding and the Hon'ble NCLT

VIL LIMITED,LUCKNOW. vs. DY. COMMISSIONER OF INCOME TAX-6, LUCKNOW.

In the result, these three appeals are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

TDS deducted as well as the interest there upon is highly excessive, contrary to facts, laws and principles of natural justice and fair play and thus may kindly be ordered to be quashed. 4. Because, the Ld. CIT (A) has grossly erred in rejecting the appeal of the assessee the assessee company underwent CIRP Proceeding and the Hon'ble NCLT