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

251 in such a manner which is contrary to the directions given by Pr. CIT in the order u/s 263 while the Assessing Officer has passed order u/s 143(3)/263 as per provisions of law and in accordance with the directions given by Pr. CIT in the order u/s 263 and such action of CIT(A) has become prejudicial

M/S. SAHARA CITY HOMES,BAREILLY vs. INCOME TAX OFFICER - 3(4), RANGE- 3, LUCKNOW

In the result, the appeals of the assessees are partly allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2012-13 M/S Sahara City Homes – Bareilly V. Ito-3(4) 2, Sahara India Centre Range 3 Kapoorthala Complex Lucknow Aliganj, Lucknow Tan/Pan:Abzfs2472C (Appellant) (Respondent) Assessment Year: 2012-13 M/S Sahara City Homes – Amritsar V. Ito-3(4) 2, Sahara India Centre Lucknow Tan/Pan:Abzfs4654E (Appellant) (Respondent) Assessment Year: 2012-13 M/S Sahara City Homes – Kanpur(I) V. Acit 2, Sahara India Centre Range 3 Kapoorthala Complex Lucknow Aliganj, Lucknow Tan/Pan:Abzfs2468Q (Appellant) (Respondent) Assessment Year: 2012-13 M/S Sahara City Homes – Guwahati V. Acit 2, Sahara India Centre Range 3 Kapoorthala Complex Lucknow Aliganj, Lucknow Tan/Pan:Abzfs2462E (Appellant) (Respondent)

TDS certificates in respect of payments made to customers and confirmatory statements of Sahara City Homes-Bareilly and SPCL Lucknow were examined. An amount of Rs.4,215,716/- by way of customer advances was acquired by the assessee firm from SPCL Lucknow pursuant to the deed of incorporation of the partnership firm. The same appears as Advance from customers under

U.P SAMAJ KALYAN NIRMAN NIGAM LIMITED (NOW KNOWN AS U.P STATE CONSTRUCTION AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.),LUCKNOW vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, LUCKNOW

251 in such a manner which is contrary to the directions given by Pr. CIT\nin the order u/s 263 while the Assessing Officer has passed order u/s 143(3)/263\nas per provisions of law and in accordance with the directions given by Pr. CIT in\nthe order u/s 263 and such action of CIT(A) has become prejudicial

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].

TDS’ hereinafter’] and later was on account of non-production of bills/invoices which remained unproved u/s 37(1) of the Act. The appellant was continued to be static in the matter of non-compliance in the first appellate proceedings as well, so is the result. ITAT-Lucknow Page 2 of 4 Kapil Dev Tripathi Vs ACIT ITA No.231/LKW/2023

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

TDS and grant the benefit to the assessee as per law.\nOn the issue of charging of interest under section 234A, 234B and 234C, holding that\nthe charging of interest was mandatory, he rejected the plea of the assessee but\ndirected the ld. AO to allow the consequential relief that would arise as a result of\nthe decisions made

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

251 of the IT Act, 1961 by\ndirecting the Assessing Officer to verify the claim made by the\nassessee u/s 80IA which amounts to setting aside the issue\nwhich is not permissible as per provisions of the aforesaid\nsection.\n2.\nThe Ld. CIT (A) has erred in law and on facts by deleting the\ndisallowance of Rs.2

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

In the result, appeals vide I

251 of the IT Act, 1961 by directing the Assessing Officer to verify the claim made by the assessee u/s 80IA which amounts to setting aside the issue which is not permissible as per provisions of the aforesaid section.\n\n2.\nThe Ld. CIT (A) has erred in law and on facts by deleting the disallowance of Rs.2

ARUN KUMAR CHATURVEDI,KANPUR vs. ACIT-3, KANPUR

Bench: Hon’Ble Shri Sudhanshu Srivastava & G. D. Padmahshaliआयकर अपील सं. / Ita No.108/Lkw/2024 िनधा"रण वष" / Assessment Year : 2013-14 Arun Kumar Chaturvedi 12/9, Vishno Puri Colony, Nawab Ganj, Kanpur. Pan: Abcpc6864F . . . . . . . अपीलाथ" / Appellant बनाम / V/S. Asstt. Commissioner Of Income Tax-3 Kanpur . . . . . . . ""थ" / Respondent "ारा / Appearances Assessee By : None [Adjournment Rejected] Revenue By : Mr Sunil Kumar Rajwanshi [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 20/06/2024 घोषणा की तारीख / Date Of Pronouncement : 20/06/2024 आदेश / Order Per G. D. Padmahshali, Am; This Appeal Is Filed U/S 253(1)(A) Of The Income Tax Act [‘The Act’] By The Assessee Challenging The Order Of National Faceless Appeal Centre, Delhi [‘Nfac/Cit(A)’] Din & Order Itba/Nfac/S/250/2023-24/ 1059274800(1) Dt. 02/01/2024 Passed U/S 250 Of The Act Which In Turn Arisen Out Of Order Of Assessment Dt. 31/03/2016 Passed U/S 143(3) Of The Act. 2. Briefly Stated Facts Anent To The Case Are That; 2.1 The Assessee Contractor Is A Proprietor Of M/S Hi-Tech Controls Filed His Return Of Income Declaring ₹16,43,890/- For The Year Under Consideration. The Case Of The Assessee Was Selected For Scrutiny By

TDS’] from the contractual payment ₹35,84,108/- made/payable to one of the labour contractors viz; M/s Neelam Construction, the entire amount of expense was disallowed by the Ld. AO u/s 40(a)(ia) of the Act and accordingly determined the total income ₹1,64,23,210/- in variation to income returned by the assessee. 2.2 When aforestated additions

SHRI RAMESH SINGH RANA,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX-4, LUCKNOW

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.576/Lkw/2019 "नधा"रण वष"/ Assessment Year: 2012-13 Shri Ramesh Singh Rana V. Dcit Range-4 3-B, Talkatora Road, Rajaji 5-Ashok Marg, Aaykar Puram, Lucknow-226017. Bhawan, Lucknow- 226001. Pan:Aggpr0749B अपीलाथ"/(Appellant) ""यथ"/(Respondent) अपीलाथ" "क और से/Appellant By: None ""यथ" "क और से /Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) सुनवाई "क तार"ख / Date Of Hearing: 08 04 2025 घोषणा "क तार"ख/ Date Of 17 04 2025 Pronouncement: आदेश / O R D E R Per Anadee Nath Misshra, A.M.: This Appeal Filed By The Assessee, Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-2, Lucknow Dated 11.06.2019, Pertaining To The Assessment Year 2012-13. The Assessee Has Raised The Following Grounds Of Appeal: -

251/- as per AS-26 and not claimed by the appellant mainly relates to the contract receipts of Rs.11,18,04,932/- not reflected in AS-26 (Rs.13,31,88,508/- shown in ITR - Rs.2,13,83,573/- shown in AS-26). iii, Thus, the conclusion of AO that contract receipts of Rs.88,38,050/- have not been reflected

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

TDS and grant the benefit to the assessee as per law.\nOn the issue of charging of interest under section 234A, 234B and 234C, holding that\nthe charging of interest was mandatory, he rejected the plea of the assessee but\ndirected the ld. AO to allow the consequential relief that would arise as a result of\nthe decisions made

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

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:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

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:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

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

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

TDS and grant the benefit to the assessee as per law.\nOn the issue of charging of interest under section 234A, 234B and 234C, holding that\nthe charging of interest was mandatory, he rejected the plea of the assessee but\ndirected the ld. AO to allow the consequential relief that would arise as a result of\nthe decisions made

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

TDS and grant the benefit to the assessee as per law.\nOn the issue of charging of interest under section 234A, 234B and 234C, holding that\nthe charging of interest was mandatory, he rejected the plea of the assessee but\ndirected the ld. AO to allow the consequential relief that would arise as a result of\nthe decisions made

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

TDS and grant the benefit to the assessee as per law.\nOn the issue of charging of interest under section 234A, 234B and 234C, holding that\nthe charging of interest was mandatory, he rejected the plea of the assessee but\ndirected the ld. AO to allow the consequential relief that would arise as a result of\nthe decisions made

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

TDS and grant the benefit to the assessee as per law. On the issue of charging of interest under section 234A, 234B and 234C, holding that the charging of interest was mandatory, he rejected the plea of the assessee but directed the ld. AO to allow the consequential relief that would arise as a result of the decisions made

TINICH SAHKARI GANNA SAMITI LIMITED,BASTI vs. ITO, , BASTI

Bench: Shri. Sudhanshu Srivastava

TDS was made u/s.194H of the Act. Less: 1/3 for expenses by estimate Rs.11,85,859/- Rs.23,71,717/- Interest income as per ITR Rs.2,86,061/- Total Taxable income (rounded off) Rs.26,57,780/- ITA No.295/LKW/2023 Page 7 of 28 3.1 The AO completed the assessment under section 143(3) of the Act, assessing the total income at Rs.26