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6 results for “TDS”+ Section 275(1)clear

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Key Topics

Section 26314Section 271C6Section 1956Section 143(3)4Section 253(3)3Section 1323Search & Seizure3Condonation of Delay3Addition to Income3Natural Justice

M/S MODEL TANNERS (INDIA) PVT. LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX, KANPUR

In the result, both the appeals are partly allowed

ITA 701/LKW/2017[2010-11]Status: DisposedITAT Lucknow18 Jan 2019AY 2010-11

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri A. K. Bar, CIT (DR)
Section 143(3)Section 14ASection 195Section 263Section 263(1)Section 80ISection 9Section 9(1)Section 9(1)(vii)

1 & 2. 12. The Assessing Officer did not make any addition with respect to the above items, but for job work charges, which addition was deleted by the ld. CIT(A). 13. The Assessing Officer made the following disallowances/additions:- i) Disallowance under section 80-IB of the Act : Rs.26,24,573/- ii) Interest on TDS : Rs.1,699/- iii) Addition under

3
Section 201(1)2
Section 1542

M/S MODEL TANNERS (INDIA) PVT. LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, KANPUR

In the result, both the appeals are partly allowed

ITA 702/LKW/2017[2011-12]Status: DisposedITAT Lucknow18 Jan 2019AY 2011-12

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri A. K. Bar, CIT (DR)
Section 143(3)Section 14ASection 195Section 263Section 263(1)Section 80ISection 9Section 9(1)Section 9(1)(vii)

1 & 2. 12. The Assessing Officer did not make any addition with respect to the above items, but for job work charges, which addition was deleted by the ld. CIT(A). 13. The Assessing Officer made the following disallowances/additions:- i) Disallowance under section 80-IB of the Act : Rs.26,24,573/- ii) Interest on TDS : Rs.1,699/- iii) Addition under

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

1,59,98,27,836/- which works out at Rs. 11,19,87,949/-. Since the appellant has shown income from business at Rs. 10,07,00,526/-, thus, the difference in profit works out at Rs. 1,12,87,423/-. Thus, the addition to the tune of Rs. 1,27,86,690/- (Rs. 1

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:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

1,59,98,27,836/- which works out at Rs. 11,19,87,949/-. Since the appellant has shown income from business at Rs. 10,07,00,526/-, thus, the difference in profit works out at Rs. 1,12,87,423/-. Thus, the addition to the tune of Rs. 1,27,86,690/- (Rs. 1

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

1,59,98,27,836/- which works out at Rs. 11,19,87,949/-. Since the appellant has shown income from business at Rs. 10,07,00,526/-, thus, the difference in profit works out at Rs. 1,12,87,423/-. Thus, the addition to the tune of Rs. 1,27,86,690/- (Rs. 1

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

In the result, the appeal of the assessee is allowed

ITA 243/LKW/2023[2012-13]Status: DisposedITAT Lucknow17 Oct 2025AY 2012-13

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

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Amit Kumar, CIT(DR)
Section 154Section 201(1)Section 271CSection 275

1)/201(1A) the CIT (NFAC) has erred on facts and in law in upholding the assessee to be in default, thereby erred in upholding the levy of penalty which penalty being not imposable be quashed. 5. Because the penalty order as passed by the Addl. CIT (TDS) and as upheld by the CIT(NFAC), overlooking and ignoring the petition