DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

43B of the Act; an addition of Rs.1,90,36,043/- on account of disallowance of prior period expenses and further addition of Rs.12,70,62,755/- was also made u/s 14A of the Act. In I.T.A. No.227/Lkw/2020, 229/Lkw/20, 587/Lkw/19, 485/Lkw/19, 588/Lkw/19 5 the course of appellate proceedings in Income Tax Appellate Tribunal, the following documents were filed from

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

43B of the Act; an addition of Rs.1,90,36,043/- on account of disallowance of prior period expenses and further addition of Rs.12,70,62,755/- was also made u/s 14A of the Act. In I.T.A. No.227/Lkw/2020, 229/Lkw/20, 587/Lkw/19, 485/Lkw/19, 588/Lkw/19 5 the course of appellate proceedings in Income Tax Appellate Tribunal, the following documents were filed from

DCIT, LUCKNOW vs. M/S U.P. STATE SUGAR CORPORATION LTD., LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

43B of the Act; an addition of Rs.1,90,36,043/- on account of disallowance of prior period expenses and further addition of Rs.12,70,62,755/- was also made u/s 14A of the Act. In I.T.A. No.227/Lkw/2020, 229/Lkw/20, 587/Lkw/19, 485/Lkw/19, 588/Lkw/19 5 the course of appellate proceedings in Income Tax Appellate Tribunal, the following documents were filed from

U.P. STATE SUGAR CORPORATION LTD.,LUCKNOW vs. DCIT, RANGE-VI, LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

43B of the Act; an addition of Rs.1,90,36,043/- on account of disallowance of prior period expenses and further addition of Rs.12,70,62,755/- was also made u/s 14A of the Act. In I.T.A. No.227/Lkw/2020, 229/Lkw/20, 587/Lkw/19, 485/Lkw/19, 588/Lkw/19 5 the course of appellate proceedings in Income Tax Appellate Tribunal, the following documents were filed from

DCIT, RANGE-6, LUCKNOW vs. M/S. U.P. STATE SUGAR CORPORATION LTD.,, LUCKNOW

In the result, the appeals of the Revenue are dismissed and the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

43B of the Act; an addition of Rs.1,90,36,043/- on account of disallowance of prior period expenses and further addition of Rs.12,70,62,755/- was also made u/s 14A of the Act. In I.T.A. No.227/Lkw/2020, 229/Lkw/20, 587/Lkw/19, 485/Lkw/19, 588/Lkw/19 5 the course of appellate proceedings in Income Tax Appellate Tribunal, the following documents were filed from

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

Capital Gain detail 16.03.2024 65 General 20-03-2024 Portal blocked for reply Draft Order Sent to Range Head for approval (as per paper book of Revenue of AY 2016-17) 21-03-2024 Approval Granted for Order (as per paper book of Revenue u/s 147/143(3) of AY 2016-17) 26-03-2024 Assessment Order u/s 147/144 Note

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

Capital Gain detail 16.03.2024 65 General 20-03-2024 Portal blocked for reply Draft Order Sent to Range Head for approval (as per paper book of Revenue of AY 2016-17) 21-03-2024 Approval Granted for Order (as per paper book of Revenue u/s 147/143(3) of AY 2016-17) 26-03-2024 Assessment Order u/s 147/144 Note

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

Capital Gain detail 16.03.2024 65 General 20-03-2024 Portal blocked for reply Draft Order Sent to Range Head for approval (as per paper book of Revenue of AY 2016-17) 21-03-2024 Approval Granted for Order (as per paper book of Revenue u/s 147/143(3) of AY 2016-17) 26-03-2024 Assessment Order u/s 147/144 Note

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P FOREST CORPORATION, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2016-17

capital expenditure amounting to Rs.5,16,73,527/- and disallowance of repayment of loans amounting to Rs.16,99,99,664/. 5. Ld. Commissioner of Income Tax (A) has erred in law and facts by allowing exemption u/s 11 of the I.T. Act, 1961 ignoring the fact that the assessee is involved in the activities of trade/commerce/business and is as such

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT, LUCKNOW

In the result, the appeal of the assessee in ITA

43B of the Act out of the total disallowance of Rs.20,00,000/-. In support of the same, copy of general ledger account was submitted. The Ld. CIT(A), after considering the issues, held that since the assessee had not furnished any revised return, there was no infirmity in the order of the AO in making addition of Rs.30

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY. CIT, LUCKNOW

In the result, the appeal of the assessee in ITA

43B of the Act out of the total\ndisallowance of Rs.20,00,000/-. In support of the same, copy of general ledger\naccount was submitted. The Ld. CIT(A), after considering the issues, held that since\nthe assessee had not furnished any revised return, there was no infirmity in the\norder of the AO in making addition of Rs.30

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT, LUCKNOW

43B of the Act out of the total\ndisallowance of Rs.20,00,000/-. In support of the same, copy of general ledger\naccount was submitted. The Ld. CIT(A), after considering the issues, held that since\nthe assessee had not furnished any revised return, there was no infirmity in the\norder of the AO in making addition of Rs.30

ACIT CIRCLE 3, LUCKNOW vs. RAJDHANI NAGAR SAHKARI BANK LTD, LUCKNOW

In the result, the appeal of the assessee in ITA

Bench: Shri Kul Bharat & Before Shri Kul Bharat & Before Shri Kul Bharat & Shri Nikhil Choudharyshri Nikhil Choudharyshri Nikhil Choudharyita Nos. 112 To 114/Lkw/2024 A.Ys. 2015-16 To 2017-18 Rajdhani Nagar Sahkari Rajdhani Nagar Sahkari Vs. Dcit Bank Ltd P.K. Complex, Raja Ram Mohan P.K. Complex, Raja Ram Mohan 555Ga/86, Sardari Khera, 555Ga/86, Sardari Khera, Rai Marg, Lucknow-226001. 226001. Alambagh, Lucknow-226006 226006 Pan:Aaaar1269D (Appellant) (Respondent) (Respondent) A.Y.2016-17 Acit Circle-3 Vs. Rajdhani Nagar Sahkari Bank Rajdhani Nagar Sahkari Bank 57 Ram Tirath Marg Pratyaksh 57 Ram Tirath Marg Pratyaksh Ltd Kar Bhawan, Lucknow Kar Bhawan, Lucknow-226001 555Ga/86, Sardari Khera, 555Ga/86, Sardari Khera, Alambagh, Lucknow-226006 226006 Pan: Aaaar1269D (Appellant) (Respondent) (Respondent) Assessee By: Sh. K.R. Rastogi, C.A. Sh. Shubham Rastogi, C.A. Revenue By: Sh. Sanjeev Krishna Sharma, Addl. Addl. Cit- Dr Date Of Hearing: 28.04.2025 Date Of Pronouncement: Date Of Pronouncement: 22.05.2025 O R D E R Per Bench.: These Four Appeals Have Been Have Been Filed For The Assessment Years 2015 For The Assessment Years 2015-16, 2016- 17 & 2017-18 By The Assessee & Revenue Ssessee & Revenue Against The Respective Orders Of The Respective Orders Of The Ld. Cit(A)/Nfac, Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024 Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024. While The Delhi Dated 02.02.2024, 05.02.2024 & 05.02.2024 Assessee Is In Appeal In Assessment Years 2015 Assessee Is In Appeal In Assessment Years 2015-16, 2016-17 & 2017-18, The Revenue 18, The Revenue

43B of the Act out of the total disallowance of Rs.20,00,000/-. In support of the same, copy of general ledger account was submitted. The Ld. CIT(A), after considering the issues, held that since the assessee had not furnished any revised return, there was no infirmity in the order of the AO in making addition of Rs.30