SHRI RAMESH SINGH RANA,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX-4, LUCKNOW

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.576/Lkw/2019 "नधा"रण वष"/ Assessment Year: 2012-13 Shri Ramesh Singh Rana V. Dcit Range-4 3-B, Talkatora Road, Rajaji 5-Ashok Marg, Aaykar Puram, Lucknow-226017. Bhawan, Lucknow- 226001. Pan:Aggpr0749B अपीलाथ"/(Appellant) ""यथ"/(Respondent) अपीलाथ" "क और से/Appellant By: None ""यथ" "क और से /Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) सुनवाई "क तार"ख / Date Of Hearing: 08 04 2025 घोषणा "क तार"ख/ Date Of 17 04 2025 Pronouncement: आदेश / O R D E R Per Anadee Nath Misshra, A.M.: This Appeal Filed By The Assessee, Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-2, Lucknow Dated 11.06.2019, Pertaining To The Assessment Year 2012-13. The Assessee Has Raised The Following Grounds Of Appeal: -

89,747/- in the ITR filed. However, after revision/ delay in filing of TDS returns by various parties the TDS as per From 26AS works out to Rs.3,26,069/from Contract receipts and Rs.11,929/- from FDR Interest. The difference of TDS of Rs.1,48,251/- as per AS-26 and not claimed by the appellant mainly relates

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.

section 143(2) of L. T. Act. Hence the present Assessment is invalid, bad in law and 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 and instead of estimating the Net Profit, additions were made on the basis of same books of account by disallowing

UTTAR PRADESH RAJKIYA NIRMAN LIMITED,LUCKNOW vs. D.C.I.T. RANGE-6 (JAO), LUCKNOW

In the result, ita No.164/LKW/2022 stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

TDS are not applicable as per Law. Therefore, Provisions of Section 199 read with Rule ITA Nos.164 & 174/LKW/2022 Page 5 of 10 37BA of I. T. Rules are not applicable in the present sets of facts and circumstances. 5. The Ld. Authorized Representative for the assessee (Ld. A.R.) submitted that there is a delay of 89

UTTAR PRADESH RAJKIYA NIRMAN LIMITED,LUCKNOW vs. THE DCIT,RANGE-6, LUCKNOW

In the result, ita No.164/LKW/2022 stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

TDS are not applicable as per Law. Therefore, Provisions of Section 199 read with Rule ITA Nos.164 & 174/LKW/2022 Page 5 of 10 37BA of I. T. Rules are not applicable in the present sets of facts and circumstances. 5. The Ld. Authorized Representative for the assessee (Ld. A.R.) submitted that there is a delay of 89

LEKHESHWAR EDUCATIONAL TRUST,AYODHYA vs. ITO EXEMPTION WARD, LUCKNOW

In the result, the appeal of the assessee stands allowed as indicated above

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2016-17 Lekheshwar Educational Trust V. Income Tax Officer Lekheshwar Complex Exemption Ward Naka By Pass Lucknow Faizabad (Ayodhya) Pan:Aaatl9836B (Appellant) (Respondent) Appellant By: Shri Shailendra Mishra, Advocate Respondent By: Shri Sanjev Krishna Sharma, D.R. Date Of Hearing: 10 07 2024 Date Of Pronouncement: 19 09 2024 O R D E R

section 10(23C) of the Act, ITA No.146/LKW/2024 Page 3 of 6 the surplus income of Rs.23,89,867/- is taxable. The assessee has also shown an expense under the head “TDS

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

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

M/S MODEL EXIM,KANPUR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriam/S. Model Exim Pcit (Central) V. 624-C, Defence Colony, 7/81-B, Tilak Nagar, Jajmau, Kanpur-208010. Kanpur. Pan:Aadfm6163H (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt Namita S. Pandey, Cit(Dr) Date Of Hearing: 29 10 2024 Date Of Pronouncement: 05 11 2024 O R D E R

section 153C has been approved by the Joint Commissioner of Income Tax. Page 13 of 24 Disallowance of Commissioner paid to the Foreign Agent: The assessee company has paid a sum of Rs.83,89,773/- to the Overseas entities and debited in the Profit & Loss Account under the head ‘Sales Promotion with TDS

MR.SHITIJ DHAWAN,KANPUR vs. THE ASSESSING OFFICER, KANPUR

In the result, the appeal of the assessee stands allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Mr. Shitij Dhawan V. The Assessing Officer 122/235, Fazalganj Special Range Kanpur Kanpur Tan/Pan:Acqpd3380G (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

TDS; that due to switchover of the Income Tax Website from TCS to Infosys, many glitches in the e-portal of the Department have occurred, for which extension of time has also been granted by the CBDT from time to time; and that therefore, there being no deliberate intention on the part of the assessee, but the delay in filing

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

89,061: under the head \"consultancy expenses\"; and\n(c) Rs.24,01,104: under t the head \"rates and taxes\" as had been made in the\nassessment.\n4. BECAUSE the amount of expenses claimed under the above mentioned heads were\nfully supported by proper bills and vouchers and the same were duly accounted for in\nthe books of account which

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

89,061: under the head \"consultancy expenses\"; and\n(c) Rs.24,01,104: under t the head \"rates and taxes\" as had been made in the\nassessment.\n4. BECAUSE the amount of expenses claimed under the above mentioned heads were\nfully supported by proper bills and vouchers and the same were duly accounted for in\nthe books of account which

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

89,061: under the head \"consultancy expenses\"; and\n(c) Rs.24,01,104: under t the head \"rates and taxes\" as had been made in the\nassessment.\n\n4. BECAUSE the amount of expenses claimed under the above mentioned heads were\nfully supported by proper bills and vouchers and the same were duly accounted for in\nthe books of account

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

89,061: under the head \"consultancy expenses\"; and\n\n(c) Rs.24,01,104: under t the head \"rates and taxes\" as had been made in the\nassessment.\n\n4. BECAUSE the amount of expenses claimed under the above mentioned heads were\nfully supported by proper bills and vouchers and the same were duly accounted for in\nthe books

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

89,061: under the head \"consultancy expenses\"; and\n(c) Rs.24,01,104: under t the head \"rates and taxes\" as had been made in the assessment.\n4. BECAUSE the amount of expenses claimed under the above mentioned heads were fully supported by proper bills and vouchers and the same were duly accounted for in the books of account which

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

89,061: under the head \"consultancy expenses\"; and\n(c) Rs.24,01,104: under t the head \"rates and taxes\" as had been made in the\nassessment.\n\n4. BECAUSE the amount of expenses claimed under the above mentioned heads were\nfully supported by proper bills and vouchers and the same were duly accounted for in\nthe books of account

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

TDS of Rs. 2,812/- 8. That the Ld. AO has erred in making disallowance on account of land registry expenses of Rs. 4,89,000/-. 9. That the Ld. AO has erred in making additions/disallowances arbitrarily without any basis. 10.That the assessee craves leave to introduce, modify or withdraw any ground of appeal with kind permission of your honour

MOHD. ASFAND AKHTAR,KANPUR vs. DEPUTI COMMISSIONER OF INCOME TAX CC-2, 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

TDS of Rs. 2,812/- 8. That the Ld. AO has erred in making disallowance on account of land registry expenses of Rs. 4,89,000/-. 9. That the Ld. AO has erred in making additions/disallowances arbitrarily without any basis. 10.That the assessee craves leave to introduce, modify or withdraw any ground of appeal with kind permission of your honour

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

In the result, the appeal of the Revenue stands dismissed

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

TDS of Rs. 2,812/- 8. That the Ld. AO has erred in making disallowance on account of land registry expenses of Rs. 4,89,000/-. I.T.A. No.99/Lkw/2022 Assessment Year:2017-18 32 9. That the Ld. AO has erred in making additions/disallowances arbitrarily without any basis. 10.That the assessee craves leave to introduce, modify or withdraw any ground