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

deduction of interest on LIC loan from sale is against the tariff order decided by UPERC. 4. The CIT(A), Lucknow has erred in law and on facts in deleting the addition of Rs.2,14,54,725/- on account of short centage shown by assessee in A.Y. 2009-10 without appreciating the fact that the assessee has not furnished

ACIT(E), LUCKNOW vs. M/S. BHAGWANT INSTITUTE OF TECHNOLOGY, BIJNOR

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

purchase of labs & equipment & never\nclaimed in the books of accounts of the assessee as revenue expenditure.\nThe provision to deduct TDS for sale of property started from 1-6-\n2013.Since the amount has been paid for lab and related equipment in the\nprevious year & as such the facts quoted in the assessment order\nregarding non compliance

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD., LUCKNOW

deductions u/s 80IA treating the assessee (a\nwork contractor) as a developer.\n\n2.\nWhether the learned CIT(A) has erred in law and on facts of the\ncase by treating bogus purchases

M/S. APCO INFRATECH PVT. LTD.,LUCKNOW vs. ACIT-1, LUCKNOW

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

deductions u/s 80IA treating the assessee (a work contractor) as a developer. 2. Whether the learned CIT(A) has erred in law and on facts of the case by treating bogus purchases

M/S APCO INFRATECH PVT. LTD.,LUCKNOW vs. D/ACIT-1,CENTRAL-1, LUCKNOW

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

deductions u/s 80IA treating the assessee (a work contractor) as a developer. 2. Whether the learned CIT(A) has erred in law and on facts of the case by treating bogus purchases

ASSTT. COMMISSIONER OF INCOME TAX, CC-1, LUCKNOW, AAYAKAR BHAWAN, ASHOK MARG, LUCKNOW vs. APCO INFRATECH PVT. LTD., VIBHUTI KHAND GOMTI NAGAR LKO

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

deductions u/s 80IA treating the assessee (a work contractor) as a developer. 2. Whether the learned CIT(A) has erred in law and on facts of the case by treating bogus purchases

SHRI CHETAN SHARMA,KANPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR

In the result, both appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

purchases and sold only to earn bogus long term capital gains.” On the perusal of the above orders, it can be safely inferred that once all the transactions have occurred through Recognized Stock Exchange and the name of the assessee is not in any of list of beneficiaries, nor in the list of persons involved in the price rigging

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD.,, LUCKNOW

deductions u/s 80IA treating the assessee (a\nwork contractor) as a developer.\n2.\nWhether the learned CIT(A) has erred in law and on facts of the\ncase by treating bogus purchases

M/S. APCO INFRATECH PVT. LTD.,,LUCKNOW vs. ACIT-I, LUCKNOW

In the result, appeals vide I

deductions u/s 80IA treating the assessee (a work contractor) as a developer.\n\n2.\nWhether the learned CIT(A) has erred in law and on facts of the case by treating bogus purchases

SHYAM SUNDER GUPTA,KANPUR vs. DY. COMMISSIONER OF INCOME TAX-1, KANPUR

In the result, the appeal of the assessee is dismissed

bogus purchases by way of debiting cash amount in Packing\nexpenses in earlier year also. | am of the view that genuineness of said\ncash expenditure is not open for verification. So, the claim cannot be\naccepted as such. Hence, in totality of facts and looking to the nature of\nbusiness, a sum of Rs.10,00,000/- would be disallowed

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RANGE-1, LUCKNOW., LUCKNOW. vs. M/S. MG AUTOSALES PRIVATE LIMITED, LUCKNOW.

The appeal is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshradcit, Circle-1 M/S. Mg Autosales Pvt Ltd V. Pratyaksh Kar Bhawan, 57, 3/44 Ambalika, Gokhale Ramtirath Marg, Lucknow- Vihar Marg, Lucknow- 226001. 226001. Pan:Aamcs0717R (Appellant) (Respondent) Appellant By: Shri Ashok Seth, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 11 12 2024 O R D E R

Bogus sales are not possible in sale of Honda Car as TCS @1% is deducted with sale consideration in excess of Rs. 10 Lakh per car. The assesse has also but up that the purchasers

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.181 & 182/Lkw/2024 A.Ys.2017-18 & 2018-19 Rohilkhand Educational Vs. Dcit, Charitable Trust, Bareilly Central Circle, Bareilly Pan: Aaatr6902J (Appellant) (Respondent) Assesseeby: Sh. Rakesh Garg, Adv Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 14.08.2025 Date Of Pronouncement: 22.09.2025 O R D E R Per Bench: [ These Two Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Lucknow Dated 19.03.2024 & 22.03.2024, Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Ys. 2017-18 & 2018-19, Dismissing The Appeals Of The Assessee Against Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “(1).That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Not Considering The Fact That In The Alleged Assessment Order, The Columns Of Name Of Assessee, Pan, Asst Year, Date Of Assessment & Section Under Which Passed, Are Blank. (2)That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Treating The Demand As Valid Which Was Not Computed On The Basis Of Orderthat May Not Be Termed To Be An Order Under Section 143(3). (3) That A Demand Of Tax As Computed In The Computation Sheet Is Without Jurisdiction Void-Ab-Inito & Is Liable To Be Annulled. (4) That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Confirming The Addition Of Rs. 736591857/-Comprising  Corpus Donation Aggregating To Rs 7,68,95,000/-, A.Ys. 2017-18 & 2018-19

purchase cost of fixed assets and application of income. However, he thereafter allowed a deduction of Rs.1,55,15,994/-, being the depreciation on the same. The ld. AO also observed that the assessee had deposited cash amounting to Rs. 5,59,55,800/- in its various bank accounts during the demonetization period. He asked the assessee to furnish copies

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

purchase cost of fixed assets and application\nof income. However, he thereafter allowed a deduction of Rs.1,55, 15,994/-, being\nthe depreciation on the same. The ld. AO also observed that the assessee had\ndeposited cash amounting to Rs.5,59,55,800/- in its various bank accounts during\nthe demonetization period. He asked the assessee to furnish copies

ALLIANCE NIRMAAN LIMITED,BAREILLY vs. PCIT, BAREILLY

In the result, the appeal of the assessee is allowed

purchases by the assessee from\nfour parties mentioned by the DIT (Investigation) Mumbai in its report were bogus. The decision\nof the Mumbai and Delhi ITAT in the case of M/s. Shri Narayan Tatu Rane (supra) and M/s.\nAmira Pure Foods (P) Ltd. (supra) cited by the Ld. AR clearly supports the view that\nExplanation

HORIZON DWELLINGS PRIVATE LIMITED,BAREILLY vs. PCIT, BAREILLY

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriahorizon Dwellings Pvt Ltd V. Pcit, Bareilly, Navjeevan Appartments, Income Tax Department, Opposite Parag Factory, Bareilly (Up)-243001. Badaun Road, Kargaina, Bareilly-243001. Pan:Aacch6839F (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) O R D E R

purchases by the assessee from Jour parties mentioned by the DIT (Investigation) Mumbai in its report were bogus. The decision of the Mumbai and Delhi ITAT in the case of M/s. Shri Narayan Tatu Rane (supra) and M/s. Amira Pure Foods (P) Ltd. (supra) cited by the Ld. AR clearly supports the view that Explanation

ACIT, RANGE-1, LUCKNOW vs. MAA RAKTDANTIKA CONTRACTORS AND SUPPLIERS PVT. LTD., LUCKNOW

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

bogus sales. This is not permissible by law. The Delhi high court in the case of JW Wires has held as under: 1. “In this reference made by the Income Tax Appellate Tribunal, on a reference application filed by the assessee before it, the solitary question which is referred for our consideration, reads as follows: "Whether on the facts

M/S. MAA RAKLTDANTIKA CONTRACTORS AND SUPPLIERS PVT. LTD.,,LUCKNOW vs. THE DCIT/ACIT, RANGE-4, LUCKNOW

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

bogus sales. This is not permissible by law. The Delhi high court in the case of JW Wires has held as under: 1. “In this reference made by the Income Tax Appellate Tribunal, on a reference application filed by the assessee before it, the solitary question which is referred for our consideration, reads as follows: "Whether on the facts

INCOME TAX OFFICER-3(1), KANPUR vs. SHRI ARVIND KUMAR GUPTA, KANPUR

In the result, the appeal is held to be allowed for statistical purposes

Bench: SH.KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

deduction under section 10(38) for long term capital gain to the tune of Rs.59,21,368/- arising out of transfer of shares in the scrips of Kailash Auto Finance Limited. The ld. AO noted that a report had been circulated by the Directorate of Income Tax (Inv), Kolkata regarding, “bogus” LTCG arising out of trading in various penny stocks