DY. COMMISSIONER OF INCOME TAX, FAIZABAD vs. SMT. SARITA NAINWANI, PROP. M/S. BHOLA PHARMA, FAIZABAD

In the result, the appeal of the Revenue is dismissed whereas the appeal of the assessee is allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2011-12 The Dy. Cit V. Smt. Sarita Nainwani Circle, Faizabad Prop. M/S Bhola Pharma 3/2/18, Mukeri Tola Faizabad Tan/Pan:Ahtpn1830B (Appellant) (Respondent) Assessment Year: 2011-12 Smt. Sarita Nainwani V. The Income Tax Officer-Ii Prop. M/S Bhola Pharma Faizabad 3/2/18, Mukeri Tola Faizabad Tan/Pan:Ahtpn1830B (Appellant) (Respondent) Department By: Shri Harish Gidwani, D.R. Assessee By : Shri P. K. Kapoor, C.A. Date Of Hearing: 25 07 2022 Date Of Pronouncement: 17 08 2022 O R D E R

condone the delay. 4. The Revenue has raised the following Grounds of Appeal: 1. The Ld. CIT(A) has erred in law and on facts in deleting the addition of Rs.1,76,12,585/- ignoring the facts brought out by the Assessing Officer that the assessee has made cash payments to parties on a regular basis, thus violating the provisions

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

condone the delay in filing of the cross- objections and proceed to adjudicate them on merits. 3. We first take up the issue raised by the assessee in I.T.A. No.520/Lkw/2015 for assessment year 2011-12. This appeal has been reinstituted under the direction of Hon'ble Jurisdiction High Court of Lucknow Bench in Income Tax Appeal No.101/2016 dated 06/02/2017

U.P STATE FOOD & ESSENTIAL COMMODITIES LTD.,LUCKNOW vs. INCOME TAX OFFICER-VI(2), LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

condone the delay in filing of the cross- objections and proceed to adjudicate them on merits. 3. We first take up the issue raised by the assessee in I.T.A. No.520/Lkw/2015 for assessment year 2011-12. This appeal has been reinstituted under the direction of Hon'ble Jurisdiction High Court of Lucknow Bench in Income Tax Appeal No.101/2016 dated 06/02/2017

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

condone the delay in filing of the cross- objections and proceed to adjudicate them on merits. 3. We first take up the issue raised by the assessee in I.T.A. No.520/Lkw/2015 for assessment year 2011-12. This appeal has been reinstituted under the direction of Hon'ble Jurisdiction High Court of Lucknow Bench in Income Tax Appeal No.101/2016 dated 06/02/2017

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

condone the delay in filing of the cross- objections and proceed to adjudicate them on merits. 3. We first take up the issue raised by the assessee in I.T.A. No.520/Lkw/2015 for assessment year 2011-12. This appeal has been reinstituted under the direction of Hon'ble Jurisdiction High Court of Lucknow Bench in Income Tax Appeal No.101/2016 dated 06/02/2017

UP GOVERNMENT EMPLOYEES WELFARE,LUCKNOW vs. ACIT-2, LUCKNOW

In the result, the appeal of the assessee is dismissed

124.\n4. The Ld. A.O. erred in issuing notice us 221(1) of the Income Tax Act, 1961 vide notice no.ITBA/COM/F/17 2019-20 1023718038(1) dated U9 01/2020 when the assessee's application u/s 119(2) and u/s 154 were pending at Ld AO it was against the natural Justice and bad in law as per facts and circumstances

ACIT, RANGE-I, LUCKNOW vs. CI HOSPITALITY WORLDWIDE PRIVATE LIMITED, LUCKNOW

In the result, the appeal filed by Revenue is allowed and Cross

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

condonation of delay. Accordingly, we do not treat the appeal as barred by limitation. The I.T.A. No.449/Lkw/2020 3 C.O.No.1/Lkw/2021 Assessment year:2017-18 appeal is treated as having been filed in time, and is admitted for hearing on merits. (B) In this case the assessee filed the return of income on 30/10/2017 declaring loss of Rs.1

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

condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals and COs before us, was filed from assessee’s side

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

condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals and COs before us, was filed from assessee’s side

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

condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals and COs before us, was filed from assessee’s side

INCOME TAX OFFICER, GONDA vs. M/S. CANE DEVELOPMENT COUNCIL, BALRAMPUR

In the result, all the appeals of the Revenue in ITA Nos

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

delay in filing of any of the appeals is condoned and all the appeals are being taken up for adjudication. 3. The facts of the case, in ITA No.243/Lkw/2020, are that the same was picked up for scrutiny on account of large deduction claimed under Chapter VI-A. During the course of assessment proceedings, the ld. AO noted that

INCOME TAX OFFICER, GONDA vs. M/S. CANE DEVELOPMENT COUNCIL, BALRAMPUR

In the result, all the appeals of the Revenue in ITA Nos

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

delay in filing of any of the appeals is condoned and all the appeals are being taken up for adjudication. 3. The facts of the case, in ITA No.243/Lkw/2020, are that the same was picked up for scrutiny on account of large deduction claimed under Chapter VI-A. During the course of assessment proceedings, the ld. AO noted that

INCOME TAX OFFICER, GONDA vs. M/S COOPERATIVE CANE DEVELOPMENT UNION LTD, BALRAMPUR, BALRAMPUR

In the result, all the appeals of the Revenue in ITA Nos

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

delay in filing of any of the appeals is condoned and all the appeals are being taken up for adjudication. 3. The facts of the case, in ITA No.243/Lkw/2020, are that the same was picked up for scrutiny on account of large deduction claimed under Chapter VI-A. During the course of assessment proceedings, the ld. AO noted that