ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, KANPUR., KANPUR vs. M/S. SUSHRUT INSTITUTE OF PLASTIC SURGERY PRIVATE LIMITED, LUCKNOW
The appeal of the Department stands dismissed whereas the Cross Objection of the assessee stands allowed
ITA 30/LKW/2023[2019-20]Status: DisposedITAT Lucknow31 Jul 2025AY 2019-20
Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. M/S Sushrut Institute Of Plastic Central Circle 2 Surgery Private Limited Kanpur 29, Shahmeena Road Lucknow Tan/Pan:Aaics2582G (Appellant) (Respondent) C.O. No.15/Lkw/2023 [Arising Out Of Ita No.30/Lkw/2023] Assessment Year: 2019-20 M/S Sushrut Institute Of Plastic V. The Acit Surgery Private Limited Central Circle 2 29, Shahmeena Road Kanpur Lucknow Tan/Pan:Aaics2582G (Cross - Objector) (Respondent)
For Appellant: Shri Ashish Jaiswal AdvocateFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 115BSection 133ASection 142ASection 143(3)Section 2(24)(x)Section 271ASection 36(1)(va)Section 69Section 69A
71,99,707
10,70,40,500
2017-18
13,14,39,408
10,42,74,000
2018-19
11,44,49,581
10,30,34,000
Total
38,30,88,696
31,43,48,500
4.1
The Ld. A.R. submitted that the AO had made the impugned addition purely on the basis of presumption and that he had failed
