TINICH SAHKARI GANNA SAMITI LIMITED,BASTII 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

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

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)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

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)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

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)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

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)

TDS under section 194C of the Act had been deducted. Therefore the nature of the activities being conducted by the assessee was akin to the activities of the builders, developers and contractors. Therefore, the ld. AO held that since the amount of receipts on account of such activities was in excess of Rs.25 Lacs, the assessee

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

TDS on purchase of goods for which payment is made to suppliers. In any case the provisions of section 40(a) (ia) of the Act do not provide for estimated disallowance of the nature made by the AO. Accordingly, the addition of Rs. 6,95,21,880/- made by the AO is deleted giving relief to the appellant

AMAR DIWAKAR,KANPUR NAGAR vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-4, KANPUR

The appeal of the assessee stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2012-13 Amar Diwakar V. Dcit J0512, Avas Vikas Circle 4 Keshavpuram, Kalyanpur Kanpur Kanpur Nagar (U.P) Tan/Pan:Aiypd7324G (Applicant) (Respondent) Applicant By: Shri Pradeep Seth, Advocate Respondent By: Shri R.R.N. Shukla, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 20.12.2024, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2012-13. 2.0 The Brief Facts Of The Case Are That As Per Information Gathered By The Department From Network Management System (Nms) Portal, The Assessee Had Earned Salary Income Of Rs.17,50,162/- From Fiit Jee Ltd & Had Made Cash Deposit Of Rs.11,50,000/- In His Saving Bank Account During The Year Under Consideration. The Assessee Had Not Filed His Return Of Income For The Year Under Consideration. The Assessing Officer (Ao) Initiated Proceedings Under Section 147 Of The Income Tax Act, 1961 After Issuing Notice Under Section 148 Of The Act To The Assessee. In Response To The Notice Under Section 148 Of The Act

TDS of Rs.1,56,022/- has been deducted thereon, in support of which the assessee filed copy of Form 26AS also before the AO. It was further submitted before the AO that out of the cash deposits of Rs.11,50,000/- in Royal Bank of Scotland, New Delhi, Rs.9,00,000/- was received in cash from his relatives and balance

M/S ALLIANCE BUILDERS & CONTRACTORS LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX, KANPUR

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2011-12 M/S. Alliance Builders & Asst.Commissioner Of V. Contractors Ltd Income Tax, Central Circle-2 C/O 24/4, The Mall, Kanpur. Laxmi Niwas, 10/503, Allen Ganj, Kanpur. Pan:Aaeca8217A (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 28 11 2024 O R D E R

TDS of Rs.21,549/- as not pressed. 8. That the Ld. CIT(A) has erred in confirming disallowance made by AO on account of Preoperative expense of Rs.95,632/-. 9. That the Ld. CIT(A) has erred in confirming disallowance made by AO on account of travelling expenses of Rs.2,91,960/-. 10. That the Ld. CIT(A) has erred

USHA YADAV,LUCKNOW vs. INCOME TAX OFFICER RANGE 6(2), LUCKNOW

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

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

section 144 of the Act dated 27-03- 2022; ii. Penalty order u/s 271(1)(c) of the Act dated 21-09-2022; ITA. Nos. 249 & 251/LKW/2024 Page 7 of 13 iii. Penalty order u/s 271(1)(b) of the Act dated 02-09-2022; and iv. Penalty order u/s 271F of the Act dated

USHA YADAV,LUCKNOW vs. INCOME TAX OFFICER RANGE 6(2), LUCKNOW

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

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

section 144 of the Act dated 27-03- 2022; ii. Penalty order u/s 271(1)(c) of the Act dated 21-09-2022; ITA. Nos. 249 & 251/LKW/2024 Page 7 of 13 iii. Penalty order u/s 271(1)(b) of the Act dated 02-09-2022; and iv. Penalty order u/s 271F of the Act dated

M/S. SAHARA CREDIT COOPERATIVE SOCIETY,LUCKNOW vs. JOINT COMMISSIONER OF INCOME TAX (TDS), LUCKNOW

In the result, the appeal of the assessee is allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2015-16 M/S Sahara Credit Cooperative V. Jcit (Tds) Society Lucknow Kapoorthala Complex Aliganj, Lucknow Tan/Pan:Lknso9775D (Appellant) (Respondent) Appellant By: Shri J.J. Mehrotra, C.A. & Shri Debashish Mehrotra, Advocate Respondent By: Shri Ajay Kumar, D.R. Date Of Hearing: 17 12 2020 Date Of Pronouncement: 07 01 2020 O R D E R

TDS though late, he cannot be held to be in default and so, there is no question of levy of penalty under section 271C of the Act. 11. In ‘CIT vs. Bank of Nova Sotia’, 380 ITR 550 (SC), the Hon'ble Supreme Court upheld the order of the Tribunal cancelling the penalty levied under section 271C, wherein, the Tribunal

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

ASSISTANT COMMISSIONER OF INCOME-TAX, RANGE-V, LUCKNOW vs. M/S. PREMIER CAR SALES LIMITED, LUCKNOW

In the result, the appeals of the Revenue and Cross Objections of the assessee are dismissed

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

TDS and EPF with respect to whom it may be conclusively proved that they are assessee's employees whereas with respect to others the evidences were called from the assessee. But he could not substantiate with evidences and submitted self made salary sheet and ledger accounts where all the entries are in cash and the salary sheet contain names

ACIT, RANGE-1, LUCKNOW vs. MAA RAKTDANTIKA CONTRACTORS AND SUPPLIERS PVT. LTD., LUCKNOW

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

271 (SC): “Taking into consideration the entire circumstances of the case, we are satisfied that there was no material on which the Income-tax Officer could come to the conclusion that the firm was not genuine. There are many surmises and conjectures, and the conclusion is the result of suspicion which cannot take the place of proof in these matters

M/S. MAA RAKLTDANTIKA CONTRACTORS AND SUPPLIERS PVT. LTD.,,LUCKNOW vs. THE DCIT/ACIT, RANGE-4, LUCKNOW

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

271 (SC): “Taking into consideration the entire circumstances of the case, we are satisfied that there was no material on which the Income-tax Officer could come to the conclusion that the firm was not genuine. There are many surmises and conjectures, and the conclusion is the result of suspicion which cannot take the place of proof in these matters