BRANCH MANAGER STATE BANK OF INDIA, REGIONAL BUSINESS OFFICE, ADMINISTRETIVE OFFICE,KANPUR vs. ACIT (TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

5) of IT Act 1961, without appreciating that there was 'reasonable cause' for the said failure as per the provisions of Section 273B of the Act 1961.\n5. That the grounds of appeal as pleaded before the Learned CIT (Appeal) are relied upon the appeal before the Hon'ble Member, IITAT.\n6. That the Learned CIT (Appeal) has erred

STATE BANK OF INDIA, OVERSEAS BRANCH,KANPUR vs. ACIT(TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

5)\nof IT Act 1961, without appreciating that there was 'reasonable\ncause' for the said failure as per the provisions of Section 273B\nof the Act 1961.\n5. That the grounds of appeal as pleaded before the Learned CIT\n(Appeal) are relied upon the appeal before the Hon'ble Member,\nIITAT.\n6. That the Learned CIT (Appeal) has erred

STATE BANK OF INDIA, OVERSEAS BRANCH,KANPUR vs. ACIT(TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

5)\nof IT Act 1961, without appreciating that there was 'reasonable\ncause' for the said failure as per the provisions of Section 273B\nof the Act 1961.\n5.\nThat the grounds of appeal as pleaded before the Learned CIT\n(Appeal) are relied upon the appeal before the Hon'ble Member,\nIITAT.\n6.\nThat the Learned CIT (Appeal) has erred

BRANCH MANAGER STATE BANK OF INDIA, REGIONAL BUSINESS OFFICE, ADMINISTRETIVE OFFICE,KANPUR vs. ACIT (TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

5)\nof IT Act 1961, without appreciating that there was 'reasonable\ncause' for the said failure as per the provisions of Section 273B\nof the Act 1961.\n\n5. That the grounds of appeal as pleaded before the Learned CIT\n(Appeal) are relied upon the appeal before the Hon'ble Member,\nIITAT.\n\n6. That the Learned CIT (Appeal

BRANCH MANAGER STATE BANK OF INDIA, REGIONAL BUSINESS OFFICE, ADMINISTRETIVE OFFICE,KANPUR vs. ACIT (TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

Section 273B of the Act 1961. 5. That the grounds of appeal as pleaded before the Learned CIT (Appeal) are relied upon the appeal before the Hon'ble Member, IITAT. 6. That the Learned CIT (Appeal) has erred in law in rejecting the appeal arbitrarily and in utter disregard of the submission made before him. I.T.A. Nos.487 to 491/Lkw/2024

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

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. 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

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. 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

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

STATE BANK OF INDIA,SMECC, ZONAL OFFICE,KANPUR vs. ACIT9TDS), KANPUR

In the result, both appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 State Bank Of India V. Dcit (Tds) The Mall Road, Kanpur Nagar- 7/119, Radiance Town, 208001. Swaroop Nagar, Kanpur Nagar-208002. Pan:Knps02318B (Appellant) (Respondent) Assessment Year: 2018-19 State Bank Of India V. Addl. Cit (Tds) The Mall Road, Kanpur Nagar- 7/119, Radiance Town, 208001. Swaroop Nagar, Kanpur Nagar-208002. Pan: Knps02318B (Appellant) (Respondent) Appellant By: Shri R. K. Agarwal, Adv Respondent By: Shri Amit Kumar, Cit(Dr) Date Of Hearing: 21 07 2025 Date Of Pronouncement: 29 07 2025 O R D E R

5 of 7 “1. That on the facts and circumstance of the case and in the law, the order passed u/s 250 r. w. s. 271C of the Act dated 28-06-2024 dismissing the appeal filed by the Appellant and confirming the levy of penalty of Rs 1,68,807/- by National Faceless Appeal Centre ("NFAC hereinafter) without giving

STATE BANK OF INDIA, ZONAL OFFICE,KANPUR vs. DY. CIT (TDS), KANPUR

In the result, both appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 State Bank Of India V. Dcit (Tds) The Mall Road, Kanpur Nagar- 7/119, Radiance Town, 208001. Swaroop Nagar, Kanpur Nagar-208002. Pan:Knps02318B (Appellant) (Respondent) Assessment Year: 2018-19 State Bank Of India V. Addl. Cit (Tds) The Mall Road, Kanpur Nagar- 7/119, Radiance Town, 208001. Swaroop Nagar, Kanpur Nagar-208002. Pan: Knps02318B (Appellant) (Respondent) Appellant By: Shri R. K. Agarwal, Adv Respondent By: Shri Amit Kumar, Cit(Dr) Date Of Hearing: 21 07 2025 Date Of Pronouncement: 29 07 2025 O R D E R

5 of 7 “1. That on the facts and circumstance of the case and in the law, the order passed u/s 250 r. w. s. 271C of the Act dated 28-06-2024 dismissing the appeal filed by the Appellant and confirming the levy of penalty of Rs 1,68,807/- by National Faceless Appeal Centre ("NFAC hereinafter) without giving

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

250 of the Act, the reference of order details, against which appeal has been filed by the assessee, are given as dated 12.12.2017 passed under section 143(3) of the Act by the ACIT-1, Lucknow, whereas while disposing of the appeal, he has dealt with altogether a difference issue decided by the Assessing Officer, CPC-TDS, vide order dated

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

250 of the Act, the reference of order details, against which appeal has been filed by the assessee, are given as dated 12.12.2017 passed under section 143(3) of the Act by the ACIT-1, Lucknow, whereas while disposing of the appeal, he has dealt with altogether a difference issue decided by the Assessing Officer, CPC-TDS, vide order dated

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

TDS deducted under the various heads and after going through the replies and details filed by the assessee, the ld. AO concluded the proceedings under section 201(1)/201(1A) of the I.T. Act, 1961 without any change or addition in the matter. A.Ys. 2014-15 & 2015-16 3. Thereafter, the files were perused by the ld. CIT, (International Taxation

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

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