KWALITY RESTAURANT,KANPUR vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

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

Bench: Shri. Vijay Pal Raoassessment Year: 2018-19 Kwality Restaurant V. The Cit(A) 16/97, The Mall Delhi Kanpur Tan/Pan:Aaafk8712F (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 18 10 2022 Date Of Pronouncement: 18 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 20.9.2021 Of The Ld. Cit(A), Nfac, Delhi For The Assessment Year 2018-19. 2. There Is A Delay Of 115 Days In Filing The Present Appeal. The Assessee Has Filed An Application For Condonation Of Delay, Which Is Also Supported By An Affidavit. 3. I Have Gone Through The Application For Condonation Of Delay As Well As The Affidavit Filed By The Assessee & Heard The Contention Of The Ld. D.R. On The Issue Of Condonation Of Delay. The Ld. D.R. Has Objected To The Condonatiion Of Delay & Submitted That The Assessee Is Shifting The Blame Of Delay On Its Counsel. 4. Having Considered The Reasons Explained By The Assessee In The Application For Condonation Of Delay, I Find That The Assessee Has Explained The Cause Of Delay That Due To An Oversight Of The Counsel Of The Assessee, Necessary Steps For Filing

32-37, on the other hand, deal primarily with business, commercial or professional expenditure, under various heads (including depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfillment of particular conditions, would qualify

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RANGE-, LUCKNOW., LUCKNOW vs. SH. SHARAD DEORA, LUCKNOW.

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

Bench: Shri Subhash Malguria & Shri Nikhil Choudhary

32 lacs under section 68 of the Act by accepting Credit Worthiness of SAPPHIRESAMBHAV INFRAESTATES PVT LTD who had NIL income and turnover, NIL advance tax, NIL TDS

M/S SHIVANSH INFRAESTATE PVT.LTD.,LUCKNOW vs. DY. CIT RANGE-6, LUCKNOW

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2015-16 M/S Shivansh Infraestate Pvt. Ltd., Vs. The Deputy Commissioner Of 3Rd Floor, Block-A, Surajdeep Income Tax, Range-6, 3Rd Floor, Complex, 1-Jopling Road, 27/2, Raja Ram Mohan Rai Marg, Lucknow-226001 P.K. Complex, Lucknow Pan: Aaqcs5896P (Appellant) (Respondent) Assessee By: Sh. Shubham Rastogi, C.A. Revenue By: Sh. Neeraj Kumar, Cit Dr Date Of Hearing: 20.11.2025 Date Of Pronouncement: 13.02.2026 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Passed Under Section 250 Of The Income Tax Act, 1961 On 18.01.2024 Wherein The Ld. Cit(A) Has Partly Allowed The Appeals Of The Assessee Against The Orders Of The Ld. Assessing Officer Dated 30.12.2017. The Grounds Of Appeal Are As Under:- “1- The Ld. Cit (A) Nfac Erred On Facts & In Law In Dismissing The Ground That Notice U/S 143(2) Was Issued By Ito-6(1) Lucknow On 01.04.2016 Without Appreciating That Jurisdiction Of Case Lies With Dcit, Range-6, Lucknow, Hence The Notice Issued By Ito-6(1) Is Without Jurisdiction & Invalid. Further, No Notice U/S 143(2) Has Been Issued By Jurisdictional Dcit, Range-Vi, Lucknow Within The Period As Per Section 143(2) Of L. T. Act. Hence The Present Assessment Is Invalid, Bad In Law & Liable To Be Quashed. 2- The Ld. C.I.T. (A) Upheld The Addition Without Appreciating That Ld. A. O. Rejected The Books Of Account & Instead Of Estimating The Net Profit, Additions Were Made On The Basis Of Same Books Of Account By Disallowing Expenses Under Different Heads Total Rs. 1,75,91,607/- & Addition U/S 68 R. W. S. 115Bbe Of I. T. Act For Rs. 1,32,78,833/- Which Is Contrary To The Provisions Of Law.

32,78,833/- under section 68, which was contrary to the provisions of law. The ld. CIT(A) in response to this ground asked the assessee to provide the details of working of inventories shown in the balance-sheet but on account of the failure of the assessee to produce it, he held that the provisions of section

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

32. Section 192(1) of the Income-tax Act, 1961 provides that any person responsible for paying any income chargeable as salaries shall at the time of payment, deduct income tax at the rates in force on the estimated income of the assessee. 33. The Bank had honestly and fairly formed an opinion and arrived at the estimated income

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

32. Section 192(1) of the Income-tax Act, 1961 provides that any person responsible for paying any income chargeable as salaries shall at the time of payment, deduct income tax at the rates in force on the estimated income of the assessee. 33. The Bank had honestly and fairly formed an opinion and arrived at the estimated income

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

32. Section 192(1) of the Income-tax Act, 1961 provides that any person responsible for paying any income chargeable as salaries shall at the time of payment, deduct income tax at the rates in force on the estimated income of the assessee. 33. The Bank had honestly and fairly formed an opinion and arrived at the estimated income

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

32. Section 192(1) of the Income-tax Act, 1961 provides that any person responsible for paying any income chargeable as salaries shall at the time of payment, deduct income tax at the rates in force on the estimated income of the assessee. 33. The Bank had honestly and fairly formed an opinion and arrived at the estimated income

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

In the result, both the appeals in ITA Nos

section 194 of the Income Tax Act. But in its return of income it\nhas shown less TDS by Rs.27,077/- made by the Allahabad Bank and therefore, it\nalso had shown lesser receipts to the extent of Rs.2,70,760/-. The assessee was asked\nto explain why the amount of interest determined against the TDS not shown may\nnot

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

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. 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

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

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

section applies only to the interest earned on FDR's which is treated as security on which TDS is deducted by bank. The same accounting policy; and practice has been adopted by the Corporation in past for various years which has been accepted and allowed by the Income Tax Department. It is Pertinent to mention here that the Id.AO. while

U.P RAJYA VIDYUT UTPADAN NIGAM LIMITED,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX-VI, LUCKNOW

In the result, the appeal of the assessee in ITA

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita Nos.161/Lkw/2019 ननिाारण वर्ा/ Assessment Year: 2012-13 & आयकर अपील सं/ Ita Nos.174/Lkw/2019 ननिाारण वर्ा/ Assessment Year: 2012-13 U.P Rajya Vidyut Utpadan V. Dcit, Range-Vi Nigam Ltd 3Rd Floor, 27/2, Raja Ram 7Th Floor, Shakti Bhawan Mohan Rai Marg, P. K. Extension 14, Ashok Marg, Complex, Lucknow- Lucknow-226001. 226001. Pan: Aaacu4749D अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) आयकर अपील सं/ Ita No.209/Lkw/2019 ननिाारण वर्ा/ Assessment Year: 2012-13 Dcit, Range-Vi V. U.P Rajya Vidyut 3Rd Floor, 27/2, Raja Ram Utpadan Nigam Ltd Mohan Rai Marg, P. K. 7Th Floor, Shakti Bhawan Complex, Lucknow-226001. Extension 14, Ashok Marg, Lucknow-226001. Pan:Aaacu4749D अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Sandeep Jain, C.A प्रत्यर्थी कक और से /Respondent By: Shri R. K. Agarwal, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 04 12 2025 घोर्णा कक तारीख/ Date Of 20 01 2026 Pronouncement:

section 32 of the income Tax Act, 1961. This is without prejudice to the assessee's ground in appeal for A.Y. 2004-05 in which the treatment of repairs and maintenance expenditure as capital expenditure has been contested. 5. Because the learned first appellate authority ought to have directed the assessing officer to allow credit of TDS

U.P RAJYA VIDYUT UTPADAN NIGAM LIMITED,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX-VI, LUCKNOW

In the result, the appeal of the assessee in ITA

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita Nos.161/Lkw/2019 ननिाारण वर्ा/ Assessment Year: 2012-13 & आयकर अपील सं/ Ita Nos.174/Lkw/2019 ननिाारण वर्ा/ Assessment Year: 2012-13 U.P Rajya Vidyut Utpadan V. Dcit, Range-Vi Nigam Ltd 3Rd Floor, 27/2, Raja Ram 7Th Floor, Shakti Bhawan Mohan Rai Marg, P. K. Extension 14, Ashok Marg, Complex, Lucknow- Lucknow-226001. 226001. Pan: Aaacu4749D अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) आयकर अपील सं/ Ita No.209/Lkw/2019 ननिाारण वर्ा/ Assessment Year: 2012-13 Dcit, Range-Vi V. U.P Rajya Vidyut 3Rd Floor, 27/2, Raja Ram Utpadan Nigam Ltd Mohan Rai Marg, P. K. 7Th Floor, Shakti Bhawan Complex, Lucknow-226001. Extension 14, Ashok Marg, Lucknow-226001. Pan:Aaacu4749D अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Sandeep Jain, C.A प्रत्यर्थी कक और से /Respondent By: Shri R. K. Agarwal, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 04 12 2025 घोर्णा कक तारीख/ Date Of 20 01 2026 Pronouncement:

section 32 of the income Tax Act, 1961. This is without prejudice to the assessee's ground in appeal for A.Y. 2004-05 in which the treatment of repairs and maintenance expenditure as capital expenditure has been contested. 5. Because the learned first appellate authority ought to have directed the assessing officer to allow credit of TDS

DY. COMMISSIONER OF INCOME TAX-VI, LUCKNOW vs. U.P RAJYA VIDYUT UTPADAN NIGAM LIMITED, LUCKNOW

In the result, the appeal of the assessee in ITA

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita Nos.161/Lkw/2019 ननिाारण वर्ा/ Assessment Year: 2012-13 & आयकर अपील सं/ Ita Nos.174/Lkw/2019 ननिाारण वर्ा/ Assessment Year: 2012-13 U.P Rajya Vidyut Utpadan V. Dcit, Range-Vi Nigam Ltd 3Rd Floor, 27/2, Raja Ram 7Th Floor, Shakti Bhawan Mohan Rai Marg, P. K. Extension 14, Ashok Marg, Complex, Lucknow- Lucknow-226001. 226001. Pan: Aaacu4749D अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) आयकर अपील सं/ Ita No.209/Lkw/2019 ननिाारण वर्ा/ Assessment Year: 2012-13 Dcit, Range-Vi V. U.P Rajya Vidyut 3Rd Floor, 27/2, Raja Ram Utpadan Nigam Ltd Mohan Rai Marg, P. K. 7Th Floor, Shakti Bhawan Complex, Lucknow-226001. Extension 14, Ashok Marg, Lucknow-226001. Pan:Aaacu4749D अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Sandeep Jain, C.A प्रत्यर्थी कक और से /Respondent By: Shri R. K. Agarwal, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 04 12 2025 घोर्णा कक तारीख/ Date Of 20 01 2026 Pronouncement:

section 32 of the income Tax Act, 1961. This is without prejudice to the assessee's ground in appeal for A.Y. 2004-05 in which the treatment of repairs and maintenance expenditure as capital expenditure has been contested. 5. Because the learned first appellate authority ought to have directed the assessing officer to allow credit of TDS

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 applies only to the interest earned on FDR's which is treated as\nsecurity on which TDS is deducted by bank. The same accounting policy; and\npractice has been adopted by the Corporation in past for various years which has\nbeen accepted and allowed by the Income Tax Department.\nIt is Pertinent to mention here that the Id.AO. while

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, BAREILLY vs. MS VARUNA WAREHOUSING PRIVATE LIMITED, BAREILLY

In the result, the appeal of the Revenue stands dismissed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2020-21 Dcit, Circle-1 M/S Varuna V. Aaykar Bhavan, Kamla Nehru Warehousing Pvt Ltd Marg, Rampur Garden, Civil Shyam Ganj, Near Amar Lines, Uttar Pradesh-243001. Ujala Press, Uttar Pradesh-243005. Pan: Aaecc5529M (Appellant) (Respondent) C. O. No. 23/Lkw/2024 (In Arising Out Of Ita. No. 276/Lkw/2024) Assessment Year: 2020-21 M/S Varuna Warehousing Pvt Dcit, Circle-1 V. Ltd Aaykar Bhavan, Kamla Shyam Ganj, Near Amar Ujala Nehru Marg, Rampur Press, Uttar Pradesh-243005. Garden, Civil Lines, Uttar Pradesh-243001. Pan: Aaecc5529M (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 11 02 2025 Date Of Pronouncement: 20 02 2025 O R D E R

TDS could be verified from the Form 26AS. As the CIT (AU) does not have access to the appellant’s 26AS form, whereas AO has access to verify from Form 26AS. Moreover, this is a matter of prima facie mistake according to the facts of the case furnished by the appellant as the issue involved is relating to not giving