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 10(37) of the Act. vi. Appellant never claimed exemption from income tax for transfer of agricultural land, while claiming said land being not a capital asset. Whereas, appellant claimed exemption for the very reason that land transferred is an agricultural land, which is a capital asset. Income tax on transfer of such land is exempt u/s 10(37

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

37. It is evident that the intent of the lawmakers was clear that sums referred to in clause (b) of Section 43B, i.e., "sum payable as an employer, by way of contribution" refers to the contribution by the employer. The reference to "due date" in the second proviso to Section 43B was to have the same meaning as provided

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.

TDS deducted during the year @ 10% under section 194J was Rs. 1,85,139/- and therefore, he computed the amount of professional and technical expenses at Rs. 18,51,388/-. The above facts were also stated in the tax audit report Annexure 7. Therefore, the ld. AO only allowed expenses to the extent of Rs. 18,51,388/- and disallowed

AMAN INFRAPROPERTIES P. LTD,LUCKNOW vs. ACIT RANGE-1, LUCKNOW

In the result, the appeal of the assessee in ITA

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

TDS in the Quantum Appeal and thereby closed the quantum appeal proceedings without deciding the quantum issue. WITHOUT PREJUDICE TO ABOVE (4) The Ld. A. O. erred on facts and in law in disallowing Commission Expenses of Rs.1,24,30,890/- debited in the Profit and Loss Account without considering that the details of Commission Expenses as well as genuineness

AMAN INFRAPROPERTIES P. LTD,LUCKNOW vs. ACIT RANGE-1, LUCKNOW

In the result, the appeal of the assessee in ITA

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

TDS in the Quantum Appeal and thereby closed the quantum appeal proceedings without deciding the quantum issue. WITHOUT PREJUDICE TO ABOVE (4) The Ld. A. O. erred on facts and in law in disallowing Commission Expenses of Rs.1,24,30,890/- debited in the Profit and Loss Account without considering that the details of Commission Expenses as well as genuineness

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

In the result, both the appeals in ITA Nos

37(1) of the Act. Answering the said question\nof law, the Hon'ble High Court had held that the aforesaid substantial questions of\nlaw is squarely covered by Instruction No.17 of 2008 dated 26.11.2008 issued by the\nCBDT / RBI and is covered by clause (vii) provided therein. The Hon'ble High Court\nhas also pointed out that the decision

PRADEEP KUMAR,LUCKNOW vs. ACIT-1, LUCKNOW

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

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2017-18 Pradeep Kumar V. The Acit-1 A-1/46, Vikas Khand Lucknow Gomti Nagar Lucknow Pan:Ablpk8392B (Appellant) (Respondent) Appellant By: Shri Vijay Prakash Agrawal, Adv. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 10 07 2024 Date Of Pronouncement: 04 09 2024 O R D E R

37 of the Act. 3. Aggrieved, the assessee preferred an appeal before the ld. CIT(A), who dismissed the appeal of the assessee, confirming the order of the Assessing Officer. Being further aggrieved, the assessee is in Appeal before the Tribunal. 4. With regarding to the addition of Rs.1,50,00,000/- made under section

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. 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

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

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

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

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

SHRI SUDHANSHU RASTOGI,LUCKNOW vs. ACIT, RANGE-I, LUCKNOW

In the result, the assessee’s appeal is allowed

Bench: Shri. Mahavir Singh & Shri Girish Agrawalassessment Year: 2013-14 Sudhanshu Rastogi V. The Acit 217, Eldeco Green Range 1 Gomti Nagar Lucknow Lucknow Tan/Pan:Acfpr9504B (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri S. H. Usmani, Cit (Dr) Date Of Hearing: 29 11 2022 Date Of Pronouncement: 01 12 2022 O R D E R

section 40(a)(ia) of the I.T. Act for non-detection of TDS. Aggrieved, the assessee preferred in appeal before the ld. CIT(A). The ld. CIT(A) also confirmed the action of the Assessing Officer. Aggrieved, at the assessee preferred appeal before the Tribunal. Page 3 of 5 4. Before us, on behalf of the assessee, Shri Samrat Chandra

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

Sections 198 & 199 of the Income Tax Act are applicable for working out the amount of total income in as much as the amount of TDS can be taken to be the part of income for the purposes of computing the income of the assessee and be deemed to be the income received in & the context QUE COPY amount

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

Sections 198 & 199\nof the Income Tax Act are applicable for working out the amount of total income\nin as much as the amount of TDS can be taken to be the part of income for the\npurposes of computing the income of the assessee and be deemed to be the\nincome received in & the context QUE COPY amount

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of Revenue in ITA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

37 of the Act. As regard to opening balances of these creditors, the balances does not pertain to the present financial year and are from the preceding year which has been duly recognized by the appellant and payments are made from year to year and are also enclosed in the paperbook page 82-303 Volume II, therefore, the addition