MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

250) of the Income Tax Act, 1961. As the issues in all these five appeals are common, they are being taken up for disposal by a common order. The grounds of appeal in the various appeals are as under:- “1. Ld. Commissioner of Income Tax (A) has erred in law by allowing the benefit of section

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DY. CIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

250) of the Income Tax Act, 1961. As the issues in all these five appeals are common, they are being taken up for disposal by a common order. The grounds of appeal in the various appeals are as under:- “1. Ld. Commissioner of Income Tax (A) has erred in law by allowing the benefit of section

DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

250) of the Income Tax Act, 1961. As the issues in all these five appeals are common, they are being taken up for disposal by a common order. The grounds of appeal in the various appeals are as under:- “1. Ld. Commissioner of Income Tax (A) has erred in law by allowing the benefit of section

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

250) of the Income Tax Act, 1961. As the issues in all these five appeals are common, they are being taken up for disposal by a common order. The grounds of appeal in the various appeals are as under:- “1. Ld. Commissioner of Income Tax (A) has erred in law by allowing the benefit of section

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

250 dated 27-8-2020\n450-451\n9.\nCopy of Submissions filed before CIT(Appeals)\n452-476\n(A.3) Written submissions were filed from Revenue side, relevant portion of\nwhich is reproduced as under:\nBEFORE THE HON'BLE.. MEMBERS\nINCOME TAX APPELLATE TRIBUNAL\nA-BENCH, LUCKNOW\nIn the case of\n: M/s. APCO Infratech (P) Ltd.\nAppeal

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

In the result, appeals vide I

250 dated 27-8-2020\n450-451\n9.\nCopy of Submissions filed before CIT(Appeals)\n452-476\n\n(A.3) Written submissions were filed from Revenue side, relevant portion of\nwhich is reproduced as under:\n\nBEFORE THE HON'BLE.. MEMBERS\nINCOME TAX APPELLATE TRIBUNAL\nA-BENCH, LUCKNOW\n\nIn the case of\nAppeal No\n Assessment Year\nDate

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)

250 21/06/2013 20/06/2015 41,072,462 PWD, UP Widening & ATHPU Strengthening of R Jeevnathpur- Kanchanpur- Sikandarpur-Chakiya- Naugarh-Madhupur (SH- 97) BABTP 1,510,359,700 23/11/2013 21/11/2015 24,755,400 PWD, Widening & UR Varanasi Strengthening of Existing Two Lone to four lane of Bhadohi-Kapsethi Babatpur state highway in District of Bhadohi & Varanasi DUMA 747,663,302 24/01/2013 23/07/2014

INCOME TAX OFFICER, LUCKNOW vs. RAJEEV KUMAR KAPOOR, LUCKNOW

In the result, the appeal of the Revenue is dismissed

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

1 Rajeev Kumar Kapoor A.Y. 2021-22 assessee Incurred an expenditure of Rs. 6893/ in the nature of interest/penalty on payment of TDS. 5. Because on the facts and circumstances of the case and in aw, the Ld. CIT(A) has erred in deleting the addition of Rs. 6.893/ ignoring the fact that expenditure of Rs. 6893/ in the nature

ASSISTANT COMMISSIONER OF INCOME TAX-5, KANPUR vs. M.K.U PVT. LTD., KANPUR

In the result, appeal in ITA No

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

250 of the Income Tax Act, 1961, dated 26.03.2018, wherein the ld. CIT(A) has allowed the appeals of the assessee against the assessment order passed by the ld. AO under section 147 r.w.s. 144 of the Income Tax Act, 1961. The grounds of appeal and the C.O. are as under:- “1. That Ld. CIT(A) has erred

UP GOVERNMENT EMPLOYEES WELFARE,LUCKNOW vs. ACIT, NFAC, DELHI, DELHI

In the result appeals in ITA No

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharyita Nos.743 & 746/Lkw/2024 & Ita No. 30/Lkw/2024 A.Y. 2017-18 U.P. Government Employees Vs. Assessing Officer, Nfac Welfare, Lucknow Pan:Aaatu0957A (Appellant) (Respondent) Assessee By: None Revenue By: Sh. Manu Chaurasia, Cit (Dr) Date Of Hearing: 15.04.2025 Date Of Pronouncement: 30.04.2025 O R D E R Per Bench.: These Three Appeals Have Been Filed By The Assessee Against The Orders Passed By The Ld. Cit(A), Nfac On 23.10.2024, 28.10.2024 & 2.01.2024 In The Appeals Preferred Against The Assessment Order Under Section 143(3), The Penalty Order Under Section 271Aac(1) & The Penalty Order Under Section 270A. The Grounds Of Appeal In These Three Appeals Are As Under:-

1,50,31,864/- and security payable of Rs. 2,55,85,053/- had been outstanding for over ten years. During the said period, nobody had claimed the amount nor had anything been paid by the corporation. Therefore, the ld. AO asked the assessee to show cause why these liabilities should not be added back to its total income

BHAWANI DEVELOPERS,LUCKNOW vs. INCOME TAX OFFICER-4(1), LUCKNOW-NEW, LUCKNOW-NEW

Appeal is disposed of in accordance with the aforesaid\ndirections

TDS. In absence of any such details\nand considering the nature of payments shown by the assessee in the submission filed by it,\nthe provisions of section 194J are applicable in respect of these payments. Hence an amount\nof Rs.39,000/- are disallowed by invoking provisions of section 40(a)(ia) of the act and\nadded to the total income

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

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

TDS,\nKanpur\n(Respondent)\nSh. Jitendra Kumar Yadav, Advocate\nSh. Sunil Kumar Rajwanshi, Addl CIT DR\n09.04.2025\n30.06.2025\nORDER\nPER NIKHIL CHOUDHARY, A.M.:\nThis is an appeal filed by the assessee against the orders of the ld. CIT(A),\nBareilly dated 28.09.2016 passed under section 250 of the Income Tax Act, 1961\ndismissing the appeal of the assessee against

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.

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 and in law in dismissing the Ground that Notice

KAPIL DEO TRIPATHI,LUCKNOW vs. DCIT CIRCLE-4 LUCKNOW, LUCKNOW

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.231/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2016-17 Kapil Dev Tripathi C-2395, Raja Ji Puram, Lucknow, Up-226017 Pan: Abzpt7328G . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Asstt Commissioner Of Income Tax Acit/Dcit-4, Lucknow . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : Mr Prashant Kr. Verma [‘Ld. Ar’] Revenue By : Mr Sunil Kumar Rajwanshi [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 24/06/2024 घोषणा की तारीख / Date Of Pronouncement : 24/06/2024 आदेश / Order Per G. D. Padmahshali, Am; Against The Ex-Parte Din & Order Itba/Nfac/S/250/2023- 24/1053079897(1) Dt. 23/05/2023 Passed U/S 250 Of The Act By The National Faceless Appeal Centre, Delhi [‘Nfac/ Cit(A)’ Hereinafter] The Assessee Came In Appeal U/S 253(1)(A) Of The Income Tax Act [‘The Act’ Hereinafter].

250 of the Act by the National Faceless Appeal Centre, Delhi [‘NFAC/ CIT(A)’ hereinafter] the assessee came in appeal u/s 253(1)(a) of the Income Tax Act [‘the Act’ hereinafter]. 2. At the outset of the physical hearing the Ld. AR appearing on behalf of the appellant assessee without touching the merits of the case submitted that, having

AMAN INFRAPROPERTIES P. LTD,LUCKNOW vs. ACIT RANGE-1, LUCKNOW

In the result, the appeal of the assessee in ITA

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

1. T. Act for F. Y. 2014-15 in Form 2402 was also filed on 16.10.2021 against Order dated 23.09.2021 of ACIT-TDS, CPC and Ld. C.I.T. (A) decided the issue of TDS in the Quantum Appeal and thereby closed the quantum appeal proceedings without deciding the quantum issue. WITHOUT PREJUDICE TO ABOVE (4) The Ld. A. O. erred

AMAN INFRAPROPERTIES P. LTD,LUCKNOW vs. ACIT RANGE-1, LUCKNOW

In the result, the appeal of the assessee in ITA

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

1. T. Act for F. Y. 2014-15 in Form 2402 was also filed on 16.10.2021 against Order dated 23.09.2021 of ACIT-TDS, CPC and Ld. C.I.T. (A) decided the issue of TDS in the Quantum Appeal and thereby closed the quantum appeal proceedings without deciding the quantum issue. WITHOUT PREJUDICE TO ABOVE (4) The Ld. A. O. erred

SUBHASH JAISWAL ASSOCIATES,BAREILLY vs. PCIT BAREILLY, BAREILLY

250 dated 01.03.2023\npassed by CIT(A), NFAC.\nCopy of Form 35 dated 18.01.2020 filed\nbefore the CIT(A) against the original\nassessment order dated 15.12.2019\nCopy of\nNotice\nu/s\n142(1)\ndated\n01.12.2019\nCopy of\nNotice\nu/s\n142(1)\ndated\n06.12.2019\nCopy of\nNotice\nu/s\n142(1)\ndated\n14.09.2019\nCopy of Reply filed in response to notice\nu/s

FINANCE & ACCOUNTS OFFICER, DIOS, LUCKNOW.,LUCKNOW. vs. JOINT COMMISSIONER OF INCOME TAX(TDS), LUCKNOW.

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.102 To 106/Lkw/2023 निर्धारण वर्ा / Assessment Year : 2008-09 To 2012-13 Finance & Accounts Officer, District Inspector Of Schools, Lucknow, 58, Shiksha Bhavan, Jagat Narayan Rd. Lucknow. Pan: Aaacf0233P . . . . . . . अपीलार्थी / Appellant

250 (Bom)] and ‘Collector, Land Acquisition, Anantnag & Anr. Vs Ms Katiji and Ors.’ [1987, 167 ITR 5 (SC)] we condoned the same and proceeded the case/s on merits. 3. Since the facts and solitary issue involved in this bunch of appeals are identical, on no objection from the Revenue, for the sake of brevity these appeals are heard together