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

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

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

condoned the delay in filing the Cross Objections and asked learned CIT, D.R. to proceed with her arguments on the Cross Objections. 4. Learned CIT, D.R. submitted that the Cross Objections are similar to the additional grounds of Revenue taken by the Revenue in the appeals no.630, Page 8 of 86 (UP AWAS EVAM VIKAS PARISHAD) 631 and others which

UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION,LUCKNOW vs. ACIT(EXEMPTION) CIRCLE, LUCKNOW

In the result, both appeals are partly allowed

condone such delay as per section\n119(2)(b)\".\n6. 27. Since the appellant has not furnished any order passed by CIT(Exemption)\ncondoning the delay in filing of Form 10B, the AO has rightly denied the exemption\nclaimed u/s.11 of the Act and therefore, it does not warrant any interference.\nAppellant's Ground Nos.2 to 11 are partly allowed

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) LUCKNOW, LUCKNOW vs. UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION, LUCKNOW

In the result, both appeals are partly allowed

Bench: SHRI KUL BHARAT, VICE PRESIDENT\nAND\nSHRI ANADEE NATH MISSHRA (Accountant Member)

condone such delay as per section\n119(2)(b)\".\n\n6. 27. Since the appellant has not furnished any order passed by CIT(Exemption)\ncondoning the delay in filing of Form 10B, the AO has rightly denied the exemption\nclaimed u/s.11 of the Act and therefore, it does not warrant any interference.\nAppellant's Ground Nos.2 to 11 are partly

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

Section 44AD of the Act @ 8% amounting to Rs.6,00,807/-. The Assessing Authority in para no. 4.5.2 of the assessment order, has stated that the payments made by the above entities on purchase of liquor and collected tax at source u/s 206CA of the Act does not appear to be made in the mode of cash. While there appears

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

Section 44AD of the Act @ 8% amounting to Rs.6,00,807/-. The Assessing Authority in para no. 4.5.2 of the assessment order, has stated that the payments made by the above entities on purchase of liquor and collected tax at source u/s 206CA of the Act does not appear to be made in the mode of cash. While there appears

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

Section 44AD of the Act @ 8% amounting to Rs.6,00,807/-. The Assessing Authority in para no. 4.5.2 of the assessment order, has stated that the payments made by the above entities on purchase of liquor and collected tax at source u/s 206CA of the Act does not appear to be made in the mode of cash. While there appears

RAJNESH KUMAR,SITAPUR vs. THE INCOME TAX OFFICER, SITAPUR

In the result, these appeals of the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

Section 44AD of the Act @ 8% amounting to Rs.6,00,807/-. The Assessing Authority in para no. 4.5.2 of the assessment order, has stated that the payments made by the above entities on purchase of liquor and collected tax at source u/s 206CA of the Act does not appear to be made in the mode of cash. While there appears

INCOME TAX OFFICER-3(4), KANPUR vs. SHRI SANTOSH KUMAR AGARWAL, KANPUR

In the result, the appeal of the Revenue is dismissed

Bench: Shri T. S. Kapoor

condoned the delay in filing the appeal and preliminary objections raised by ld A.R. was also rejected and ld D.R. was asked to proceed with his arguments. I.T.A. No.153/Lkw/2020 Assessment. Year:2014-15 4 7. The ld. DR submitted that the assessee has declared long term capital gain on the sale of little known penny stocks, the prices of which

SHIVA NEETI DEVELOPERS,KANPUR vs. INCOME TAX OFFICER, WARD-3(4), KANPUR

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

Bench: Shri. Vijay Pal Raoassessment Year: 2014-15 Shiva Neeti Developers V. The Income Tax Officer 3A/185, Azad Nagar Ward 3(4) Kanpur Kanpur Tan/Pan:Abqfs8644D (Appellant) (Respondent) Appellant By: Shri Abhinav Mehrotra, Advocate Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 19 10 2022 Date Of Pronouncement: 21 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 21.8.2017 Of The Ld. Cit(A)-I, Kanpur For The Assessment Year 2014-15. 2. The Assessee Has Raised The Following Grounds:

condoned such delay and allowed the benefit of Section 80IB of the Act to the assessee. Page 3 of 13 9. That the order of the ld. Commissioner of Income Tax (Appeals-1) is bad in law and against the principles of natural justice. 3. The solitary issue arises in this appeal of the assessee is whether in the facts

KWALITY RESTAURANT,KANPUR vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

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

Bench: Shri. Vijay Pal Raoassessment Year: 2018-19 Kwality Restaurant V. The Cit(A) 16/97, The Mall Delhi Kanpur Tan/Pan:Aaafk8712F (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 18 10 2022 Date Of Pronouncement: 18 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 20.9.2021 Of The Ld. Cit(A), Nfac, Delhi For The Assessment Year 2018-19. 2. There Is A Delay Of 115 Days In Filing The Present Appeal. The Assessee Has Filed An Application For Condonation Of Delay, Which Is Also Supported By An Affidavit. 3. I Have Gone Through The Application For Condonation Of Delay As Well As The Affidavit Filed By The Assessee & Heard The Contention Of The Ld. D.R. On The Issue Of Condonation Of Delay. The Ld. D.R. Has Objected To The Condonatiion Of Delay & Submitted That The Assessee Is Shifting The Blame Of Delay On Its Counsel. 4. Having Considered The Reasons Explained By The Assessee In The Application For Condonation Of Delay, I Find That The Assessee Has Explained The Cause Of Delay That Due To An Oversight Of The Counsel Of The Assessee, Necessary Steps For Filing

condoned. 5. None has appeared on behalf of the assessee when this appeal was called for hearing, however, an application for adjournment has been filed by the Authorised Representative of the assessee, which is considered and rejected, as the ground for seeking adjournment is very vague. Further, the issue raised by the assessee in the appeal regarding the addition made

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

10 consecutive assessment years; and d) in computing the ‘total income’ of the Assessee, such deduction shall be allowed. 12. The import of Section 80-IA is that the ‘total income’ of an assessee is computed by taking into account the allowable deduction of the profits and gains derived from the ‘eligible business’. With respect to the facts of this

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

10 consecutive assessment years; and d) in computing the ‘total income’ of the Assessee, such deduction shall be allowed. 12. The import of Section 80-IA is that the ‘total income’ of an assessee is computed by taking into account the allowable deduction of the profits and gains derived from the ‘eligible business’. With respect to the facts of this

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

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

10 consecutive assessment years; and d) in computing the ‘total income’ of the Assessee, such deduction shall be allowed. 12. The import of Section 80-IA is that the ‘total income’ of an assessee is computed by taking into account the allowable deduction of the profits and gains derived from the ‘eligible business’. With respect to the facts of this

MR. ADITYA KUMAR,LUCKNOW vs. ITO-1(1), LUCKNOW

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

Bench: Shri Sudhanshu Srivastavaa.Y. 2017-18 Mr. Aditya Kumar, Vs. Income Tax Officer-1(1), 1, Anora, Amausi, Lucknow Lucknow-226008 Pan Bfapok 7298L (Appellant) (Respondent) Appellant By Shri Siddharth Kohli, Advocate Respondent By Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing 16/05/2024 Date Of Pronouncement 28/05/2024 O R D E R

Section 115BBE thus confusing the entire transaction which in facts was simply a clear cut case of 'Capital Gains and ought to has been assessed u/s 45 of the Act thus the observation and conclusion drawn in Para 12 of the assessment order and arbitrary, illegal and based upon presumption and surmises ignoring the facts that the sale deeds executed

ABHAY CHARAN TEACHING INSTITUTE OF VEDIC EDUCATION ASSOCIATION,LUCKNOW, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, UTTAR PRADESH, LUCKNOW, UTTAR PRADESH

In the result, both appeals of the assessee in ITA Nos

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

45 days. Condonation application has been filed in respect of the delay in which it was submitted that the assessee received information on 31.12.2024 regarding the passing of the said orders through SMS on his mobile. The Director, thereafter contacted the present counsel in January, 2025 to get the appeal drafted. After drafting said appeal, the learned counsel sent

ABHAY CHARAN TEACHING INSTITUTE OF VEDIC EDUCATION ASSOCIATION,LUCKNOW, UTTAR PRADESH vs. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, UTTAR PRADESH, LUCKNOW, UTTAR PRADESH

In the result, both appeals of the assessee in ITA Nos

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

45 days. Condonation application has been filed in respect of the delay in which it was submitted that the assessee received information on 31.12.2024 regarding the passing of the said orders through SMS on his mobile. The Director, thereafter contacted the present counsel in January, 2025 to get the appeal drafted. After drafting said appeal, the learned counsel sent

JUNAID ALI,LUCKNOW vs. ITO-6(2), LUCKNOW

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

Bench: Shri Sudhanshu Srivastavaassessment Year 2017-18 Junaid Ali, Vs. Income Tax Officer 6(2), Village Ghaila, Iim Road, Lucknow-New. Near Career Medical College, Lucknow-226020 Pan –Aiwpa 3483D (Appellant) (Respondent)

section 69A cannot be applied in respect of income from a source which has already been taxed which would amount to double taxation i.e addition made above mentioned in point no. 6. 9- That the appellant assessee humbly prays to your honour that addition made in gross total income Rs.1,95,35,45/- may be deleted and Chapter VIA deduction

RAJ MANI YADAV,LUCKNOW vs. ITO-3(3), LUCKNOW

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Raj Mani Yadav V. The Income Tax Officer 3(3) D-124, Harihar Nagar Lucknow Indira Nagar, Lucknow Tan/Pan:Bcopr2293D (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 07 08 2024 Date Of Pronouncement: 30 08 2024 O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 31.10.2023, Passed By The Ld. Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2017-18. 2. The Brief Facts Of The Case Are That The Assessee, A Salaried Person, E-Filed His Return Of Income For Assessment Year 2017-18 On 1.8.2017, Declaring A Total Taxable Income Of Rs.2,87,850/-. Subsequently, The Case Was Selected For Limited Scrutiny Through Cass & The Assessing Officer Completed The Assessment, Assessing The Total Income Of The Assessee At Rs.19,45,850/- By Making Addition Under Section 69A Read With Section 115Bbe Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’) At Rs.16,58,000/- On Account Of Unexplained Cash Deposited During Demonetization. 3. Aggrieved, The Assessee Preferred An Appeal Under Section 246A Of The Act Before The Ld. Cit(A), Lucknow-1 On 18.12.2019. Later On, The Appeal Migrated To Nfac, Who Vide Its

45,850/- by making addition under section 69A read with section 115BBE of the Income Tax Act, 1961 (hereinafter called ‘the Act’) at Rs.16,58,000/- on account of unexplained cash deposited during demonetization. 3. Aggrieved, the assessee preferred an appeal under section 246A of the Act before the ld. CIT(A), Lucknow-1 on 18.12.2019. Later on, the appeal