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

Section 263 of the\nAct and have restored the original assessment order dated 29.03.2014.\nAccordingly, the issues in dispute in ITA No. 370/LKW/2017 and Cross\nObjection No. 16/LKW/2017 are restored back to the file of the Ld. CIT(A)\nwith the direction to pass de novo order, in accordance with law, after\nproviding reasonable opportunity of being heard

HARSAHAIMAL SHIAMLAL JEWELLERS PVIVATE LIMITED,BAREILLY vs. PCIT(CENTRAL), BAREILLY

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Harsahaimal Shiamlal Jewellers Shri Vimalendu Verma, Private Limited, 148, Civil Lines, Vs. Pcit (Central), Lucknow, U.P. Bareilly, U.P.-243001 Pan:Aacch3785L (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Adv Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 06.08.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Filed Against The Order Under Section 263 Of The Act, Passed By The Ld. Pcit, Central ,Lucknow On 17.02.2022, Setting Aside The Orders Of The Ld. Assessing Officer, Passed Under Section 143(3) Of The Income Tax Act On 29.07.2019. The Grounds Of Appeal Preferred, Are As Under:-

section 263 and As such the order is bad in law and the same is liable to be cancelled. Grounds No. 13 That the Appellant craves leave to amend alters, add or forego any of the above grounds. 2. The facts of the case are, that the case of the assessee was selected for complete scrutiny through CASS. The reason

M/S MODEL EXIM,KANPUR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriam/S. Model Exim Pcit (Central) V. 624-C, Defence Colony, 7/81-B, Tilak Nagar, Jajmau, Kanpur-208010. Kanpur. Pan:Aadfm6163H (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt Namita S. Pandey, Cit(Dr) Date Of Hearing: 29 10 2024 Date Of Pronouncement: 05 11 2024 O R D E R

TDS u/s 195 of the IT. Act. In his reply the assessee has stated the disallowance of the commission under section 9(1)(vii) as FTS is not applicable to the facts of the case as per reason given in the reply. In support of his claim he has relied upon the following case laws in his favour

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

263 of the Act and in doing so, has sought to substitute his opinion with the order under Section 201(1)/201(1a) passed after undertaking extensive and detailed consideration of the issue by the ITO (TDS

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 263 of the Income Tax Act, 1961. The PCIT had set aside the assessment order passed by the AO, stating it was erroneous and prejudicial to the interest of revenue, primarily due to alleged non-examination of TDS

ETAH WINE TRADERS,KASGANJ vs. PCIT, BAREIILY

In the result, the appeal of the assessee is allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriaetah Wine Traders V. Pcit, Bareilly C/O Kunwar Devendra Singh Aaykar Bhawan, Central Yadav, Laxmiganj, Kasganj, Revenue Building, Kamla Uttar Pradesh-207123. Nehru Marg, Civil Lines, Bareilly. Pan:Aaaae1483E (Appellant) (Respondent) Appellant By: Shri Vivek Agrawal, C.A. Respondent By: Shri Manu Chaurasia, Cit(Dr) Date Of Hearing: 18 10 2024 Date Of Pronouncement: 25 10 2024 O R D E R

section 263 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. The only issue involved in ground taken by the assessee is that the order passed by the Principal Commissioner of Income Tax cancelling the assessment order and directing the Assessing Officer to reframe the assessment as per the direction given in the impugned order passed

NATIONAL HIGHWAY AUTHORITY OF INDIA,KANPUR vs. A CIT (TDS), KANPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Nikhil Choudharyassessment Year: 2012-13 National Highway Authority V. Addl. Cit (Tds) Of India 7/199, Radiance Town, 53, Basant Vihar, Naubasta, Swaroop Nagar, Kanpur- Kanpur-208021. 208002. Pan:Aaatn1936H (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv. Respondent By: Shri Amit Kumar, Cit(Dr) Date Of Hearing: 06 10 2025 Date Of Pronouncement: 17 10 2025 O R D E R

TDS) and as upheld by the CIT(NFAC), overlooking and ignoring the petition for rectification u/s 154 of the act, being totally in disregard to the provision of the act, being violative to the principles of natural justice, totally unwarranted be quashed. 6. Because there being neither failure to the deduct whole or any part of the tax, the discrepancy

PAWAN JAISWAL,KANPUR vs. INCOME TAX OFFICER, 1(3), KANPUR

The appeal of the assessee stands allowed

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Pawan Jaiswal V. The Income Tax Officer 1(3) 29/43, Ghumni Bazar Kanpur Kanpur Tan/Pan:Aexpj4999Q (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R

263 and 144B of the Act, the assessee preferred an appeal before the NFAC. The NFAC partly allowed the appeal of the assessee by restricting the disallowance made under section 68 of the Act to 50%, i.e., Rs.2,44,000/- and with regard to the addition of Rs.4,68,172/- on account of Sundry Creditors, the NFAC directed

TIMECITY REAL ESTATES(INDIA) LIMTED,LUCKNOW vs. PCIT-1, LUCKNOW, LUCKNOW

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

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2015-2016

TDS and the Wages I.T.A. No.67/Lkw/2021 Assessment Year:2015-16 2 Expenses/ Development Expenses / Lease Rent etc." as stated in the body of Order, hence the order passed u/s 263 on this issue is invalid. 2.1 That Ld. PCIT-1, failed to appreciate that during assessment proceeding, in compliance to notice u/s 142(1) dated 10.08.2017, the assessee submitted detailed

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

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT RANGE-6, LUCKNOW

In the result, both the appeals in ITA Nos

263 CTR (Kar) 299 and it had been held that where the\nassessee maintained the accounts in terms of RBI Regulations, the assessee was\nentitled to the deductions and it cannot be denied by the authorities under the\npretext that it was showing as investment in the balance-sheet. We also observe that\nthe Hon'ble Karnataka High Court

STATE BANK OF INDIA,,KANPUR vs. INCOME TAX OFFICER(TDS)-II, KANPUR

In the result, the appeal is allowed in the terms indicated above

Bench: Shri A. D. Jain & Shri T. S. Kapoor

TDS from salaries for financial year 2013-14 (CBDT Circular No. 8/2013 dated 10 October 2013) clarifies that where the journey is performed in a circuitous route, the exemption is limited to what is admissible by the shortest route. Likewise, where the journey is performed in a circular form touching different places, the exemption is limited to what is admissible

STATE BANK OF INDIA, FUND SETTLEMENT OFFICE,KANPUR vs. INCOME TAX OFFICER (TDS)-II, KANPUR

In the result, the appeal is allowed in the terms indicated above

Bench: Shri A. D. Jain & Shri T. S. Kapoor

TDS from salaries for financial year 2013-14 (CBDT Circular No. 8/2013 dated 10 October 2013) clarifies that where the journey is performed in a circuitous route, the exemption is limited to what is admissible by the shortest route. Likewise, where the journey is performed in a circular form touching different places, the exemption is limited to what is admissible

S.B.I RBO III (ADMIN OFFICE),KANPUR vs. DY. COMMISSIONER OF INCOME TAX (TDS), KANPUR

In the result, the appeal is allowed in the terms indicated above

Bench: Shri A. D. Jain & Shri T. S. Kapoor

TDS from salaries for financial year 2013-14 (CBDT Circular No. 8/2013 dated 10 October 2013) clarifies that where the journey is performed in a circuitous route, the exemption is limited to what is admissible by the shortest route. Likewise, where the journey is performed in a circular form touching different places, the exemption is limited to what is admissible

STATE BANK OF INDIA,,KANPUR vs. INCOME TAX OFFICER(TDS)-II, KANPUR

In the result, the appeal is allowed in the terms indicated above

Bench: Shri A. D. Jain & Shri T. S. Kapoor

TDS from salaries for financial year 2013-14 (CBDT Circular No. 8/2013 dated 10 October 2013) clarifies that where the journey is performed in a circuitous route, the exemption is limited to what is admissible by the shortest route. Likewise, where the journey is performed in a circular form touching different places, the exemption is limited to what is admissible

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

TDS\nprovisions.\n27\n2021-22\n4.1 / 2\n4.1 follows: The Auditor, in his audit\nreport dated 08.03.2022, in Form No. 3CB\nhas commented as\na. It is not possible to ascertain GP ratio\nin such type of business.\nb. As explained to us, entity has not\nmaintained quantity wise reconciliation of\nstock.\nc. Sundry debtor, creditors and loans &\nadvances

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

TDS provisions. d. We have not been provided with the stock records by the assessee. Item wise Quantitative details of stock could not be furnished due to nature of business and large number of items. So, we are unable to give the item wise quantitative details of stock in Para no. 35(b) of Form 3D. e. Valuation of closing