ABHISHEK TRIPATHI,JHINJHAK KANPUR DEHAT vs. ITO, WARD-1(3)(1), KANPUR, KANPUR

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Abhishek Tripathi V. The Ito Ward No.15, Shankarganj Ward 1(3)(1) Jhinjhak Kanpur Kanpur Dehat (U.P) Tan/Pan:Atjpt8479N (Appellant) (Respondent) Appellant By: Shri Kamlesh Kumar Pandey, Advocate Respondent By: Shri R.R.N. Shukla, D.R. O R D E R

sections 270A and 271B of the Act, separately. 2.2 Aggrieved, the Assessee preferred an appeal before the Ld. First Appellate Authority, who dismissed the appeal of the assessee for the reason of non-compliance by the Assessee. ITA No.489/LKW/2025 Page 3 of 8 2.1 Now, the assessee has approached this Tribunal challenging the order of the Addl/JCIT(A)-1, Nashik

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

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