M/S. TIRUBALA INTERNATIONAL PRIVATE LIMITED,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-VI, KANPUR

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2014-15 Tirubala International Pvt. Ltd., Deputy Commissioner Of C-7, Panki Industrial Area, Vs. Income Tax, Range-Vi, Kanpur Kanpur, U.P. Pan:Aaect2086J (Appellant) (Respondent) Assessee By: Sh. Vikas Garg, Fca Revenue By: Sh. Sanjeev Krishna Sharma, Addl Cit Dr Date Of Hearing: 02.09.2024 Date Of Pronouncement: 25.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Filed Against The Order Of The Ld. Cit(A), Dismissing The Appeal Of The Assessee That Was Filed Against The Order Of The Dcit-6, Kanpur Passed On 19.12.2016. The Grounds Of Appeal Are As Under:- “1. That The Ao, Has Erred In Law & On Facts In Making An Addition Of Rs. 29,164/- On Account Of Late Payment Towards Employees Contribution To Esi. 2. That The Authorities Below Have Failed To Appreciate That The Payment Of Rs.29,164 Towards Employee'S Contribution To Provident Fund Was Made Before The "Due Date" Of Filing Return Of Income U/S 139(1) Of The Income Tax Act 1961 Therefore There Could Not Be Any Addition Of The Aforesaid Amount To The Returned Income. 3. That The Authorities Below Have Failed To Appreciate That The Due Date As Mentioned In 36(1) (Va) Is To Be Read In Conjunction With Section 43B(B)

TDS on that payment, in the light of the provisions of section 195 of the Act. Therefore, invoking the provisions of section 40(a)(ia) of the Act, expenditure of Rs.2,68,311/- was disallowed and added back to the income of the assessee company. Finally, on perusal of the profit and loss account and other details submitted

PUSHPENDRA SINGH,RAEBARELI vs. DCIT CIRCLE,, FAIZABAD

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2018-19 Pushpendra Singh V. Dcit Circle, 680, Amar Nagar, Raebareli Faizabad/National E- (U.P)-229001. Assessment Centre Delhi Pan:Axbps1905L (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri R. R. N. Shukla, Addl. Cit(Dr) O R D E R

90,577/- claimed under the head "fuel and freight") represented payment towards freight on which TDS of section 194C were

BRANCH MANAGER STATE BANK OF INDIA, REGIONAL BUSINESS OFFICE, ADMINISTRETIVE OFFICE,KANPUR vs. ACIT (TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

TDS) imposing the penalty of Rs.3,90,393/- is bad in law for the reason that said order under section

BRANCH MANAGER STATE BANK OF INDIA, REGIONAL BUSINESS OFFICE, ADMINISTRETIVE OFFICE,KANPUR vs. ACIT (TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

TDS) imposing the penalty of Rs.3,90,393/- is bad in law for the reason that said order under section

STATE BANK OF INDIA, OVERSEAS BRANCH,KANPUR vs. ACIT(TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

Section 273B\nof the Act 1961.\n6. That the grounds of appeal as pleaded before the Learned\nCIT(Appeal) are relied upon the appeal before the Hon'ble\nMember, ITAT.\n7. That the Learned CIT (Appeal) has erred in law in rejecting the\nappeal arbitrarily and in utter disregard of the submission made\nbefore him.\n8. That the above grounds

STATE BANK OF INDIA, OVERSEAS BRANCH,KANPUR vs. ACIT(TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

Section 273B\nof the Act 1961.\n6.\nThat the grounds of appeal as pleaded before the Learned\nCIT(Appeal) are relied upon the appeal before the Hon'ble\nMember, ITAT.\n7.\nThat the Learned CIT (Appeal) has erred in law in rejecting the\nappeal arbitrarily and in utter disregard of the submission made\nbefore him.\n8.\nThat the above grounds

BRANCH MANAGER STATE BANK OF INDIA, REGIONAL BUSINESS OFFICE, ADMINISTRETIVE OFFICE,KANPUR vs. ACIT (TDS), KANPUR

In the result, all the appeals of the assessee are dismissed

Section 273B\nof the Act 1961.\n\n6. That the grounds of appeal as pleaded before the Learned\nCIT(Appeal) are relied upon the appeal before the Hon'ble\nMember, ITAT.\n\n7. That the Learned CIT (Appeal) has erred in law in rejecting the\nappeal arbitrarily and in utter disregard of the submission made\nbefore him.\n\n8. That

M/S U.P STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-VI, KANPUR

In the result, both the appeals of the assessee is held to be partly allowed

90,31,586/- by way of interest on\n\"Loan and Others including UPSEB Loans\" were referable merely to the advance\npayments/deposits made, mainly with UPSEB, to enable them to set up power\nstations for the industrial estate/sites of UPSIDC and also to undertake the\nworks of upgrading the same and the same could not be held to be referable

M/S U.P STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-VI, KANPUR

90,31,586/- by way of interest on "Loan and Others including UPSEB Loans" were referable merely to the advance payments/deposits made, mainly with UPSEB, to enable them to set up power stations for the industrial estate/sites of UPSIDC and also to undertake the works of upgrading the same and the same could not be held to be referable either

ARYAVART BANK,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, RANGE-1, LUCKNOW

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2012-13 Uttar Pradesh Gramin Bank, Vs. Dcit-Range 1, (Successor To Erstwhile Allahabad U.P. Lucknow Gramin Bank), Head Office, 2Nd & 3Rd Floor, Nbcc Commercial Complex, Vardan Khand, Gomti Nagar Extension, Lucknow Pan: Aaaju0568R (Appellant) (Respondent) Assessee By: Sh. C. Naresh, Fca Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 28.07.2025 Date Of Pronouncement: 16.10.2025 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) Setting Aside The Orders Of The Ld. Assessing Officer That Were Passed Under Section 147 R.W.S. 144 On 30.12.2019. The Grounds Of Appeal Are As Under:- “1. On The Facts & In The Circumstances Of The Case & In Law, The Id. Cit(A), Nfac Erred In Not Granting Opportunity To The Appellant Bank To Present The Case Through Video Conferencing As Specified Under Faceless Appeal Scheme, 2020 Provided U/S. 250(68) Of The Income Tax Act, 1961 ("The Act"). The Hon'Ble Cit(A) Be Directed To Grant Personal Hearing Through Video Conferencing In The Interest Of Justice. Without Prejudice To The Above 2. On The Facts & In The Circumstances Of The Case & In Law, The Id. Cit(A) Erred In Invoking The Provisions Of Proviso To Section 251(1)(A) & Setting Aside The Order To Ao Without Appreciating That The Order Was Not Passed U/S 144. 3. On The Facts & In The Circumstances Of The Case & In Law, The Id. Cit(A) Failed To Appreciate That The Din Was Issued In The Name Of Non-Existing Entity & Hence The Order Passed Is Invalid. Without Prejudice To The Above

90 days as provision made for bad and doubtful debts in terms of section 36(1)(viia). 8. On the facts and in the circumstances of the case and in law, the Id. CIT(A) erred in not deciding on disallowance of provision made for frauds, theft/ embezzlement. 9. On the facts and in the circumstances of the case

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 on payment of Rs. 3074000 @ 30% i.e. 922200/- in violation of the provision of section 40a(ia) In relevant year Ld. AO made addition of Rs. 9,22,200/- on account of payment of such expenses on which tax was not deducted aggregating Rs. 30,74,000/- as reported by Auditor in TAR and on other side estimated

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 on payment of Rs. 3074000 @ 30% i.e. 922200/- in violation of the provision of section 40a(ia) In relevant year Ld. AO made addition of Rs. 9,22,200/- on account of payment of such expenses on which tax was not deducted aggregating Rs. 30,74,000/- as reported by Auditor in TAR and on other side estimated

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

TDS\nprovisions.\n27\n2021-22\n4.1 / 2\n4.1 follows: The Auditor, in his audit\nreport dated 08.03.2022, in Form No. 3CB\nhas commented as\na. It is not possible to ascertain GP ratio\nin such type of business.\nb. As explained to us, entity has not\nmaintained quantity wise reconciliation of\nstock.\nc. Sundry debtor, creditors and loans &\nadvances

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 on payment of Rs. 3074000 @ 30% i.e. 922200/- in violation of the provision of section 40a(ia) In relevant year Ld. AO made addition of Rs. 9,22,200/- on account of payment of such expenses on which tax was not deducted aggregating Rs. 30,74,000/- as reported by Auditor in TAR and on other side estimated

VIL LIMITED,LUCKNOW. vs. DY. COMMISSIONER OF INCOME TAX-6, LUCKNOW.

In the result, these three appeals are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

TDS deducted as well as the interest there upon is highly excessive, contrary to facts, laws and principles of natural justice and fair play and thus may kindly be ordered to be quashed. 4. Because, the Ld. CIT (A) has grossly erred in rejecting the appeal of the assessee the assessee company underwent CIRP Proceeding and the Hon'ble NCLT

VIL LIMITED,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX-6, LUCKNOW.

In the result, these three appeals are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

TDS deducted as well as the interest there upon is highly excessive, contrary to facts, laws and principles of natural justice and fair play and thus may kindly be ordered to be quashed. 4. Because, the Ld. CIT (A) has grossly erred in rejecting the appeal of the assessee the assessee company underwent CIRP Proceeding and the Hon'ble NCLT

VIL LIMITED,LUCKNOW. vs. DY. COMMISIONER OF INCOME TAX-6, LUCKNOW., LUCKNOW

In the result, these three appeals are dismissed

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

TDS deducted as well as the interest there upon is highly excessive, contrary to facts, laws and principles of natural justice and fair play and thus may kindly be ordered to be quashed. 4. Because, the Ld. CIT (A) has grossly erred in rejecting the appeal of the assessee the assessee company underwent CIRP Proceeding and the Hon'ble NCLT

INCOME TAX OFFICER (EXEMPTION), LUCKNOW vs. UTTAR PRADESH POLICE AND ARMED FORCES SAHAYATA SANSTHAN, LUCKNOW

The appeal of the Department stands dismissed

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2013-14 The Income Tax Officer V. Uttar Pradesh Police & Armed (Exemption) Forces Sahayata Sansthan Lucknow Room No.6, Naveen Bhawan U.P. Sachivalaya, Lucknow Tan/Pan:Aaatr4272K (Appellant) (Respondent) Appellant By: Shri Sunil Kumar Rajwanshi, D.R. Respondent By: Shri B. P. Yadav, Advocate O R D E R

section 12A of the Act and it had filed ITA No.516/LKW/2018 Page 5 of 11 its return of income for the year under consideration, declaring Nil income. The Ld. A.R. further submitted that during the year under consideration, total receipts of the trust were to the tune of Rs.3,95,07,063/-, whereas, the total application of funds were Rs.1

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

90% of the\ncharges such as conversion charges, map charges, free hold charges, water charges,\nmalva charges, compounding charges, supervision charges, misc. receipts have been\ntransferred to the infrastructure fund. He observed that as per the Government\nOrder, the account was to be in the name of the assessee, however the expenditure\nwould be made as authorized by a committee