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49 results for “condonation of delay”+ Section 40clear

Sorted by relevance

Chennai816Mumbai713Delhi691Kolkata453Hyderabad347Pune316Ahmedabad280Bangalore258Jaipur224Karnataka148Visakhapatnam103Chandigarh101Nagpur100Surat96Indore86Raipur86Cochin79Cuttack70Amritsar63Lucknow49Calcutta48Panaji36Rajkot31Patna27SC27Jodhpur21Telangana21Guwahati16Varanasi14Allahabad12Jabalpur9Dehradun9Agra7Rajasthan5Orissa5Ranchi5Andhra Pradesh2A.K. SIKRI N.V. RAMANA1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1A.K. SIKRI ROHINTON FALI NARIMAN1Gauhati1Himachal Pradesh1

Key Topics

Section 1140Addition to Income37Section 2(15)25Section 12A25Condonation of Delay24Natural Justice22Section 69A18Section 26315Disallowance

SG INTERNATIONAL,KANPUR vs. INCOME TAX OFFICER-1(4),, KANPUR

In the result, the appeal of the assessee stands allowed

ITA 135/LKW/2022[2015-16]Status: DisposedITAT Lucknow08 Aug 2022AY 2015-16

Bench: Shri T. S. Kapoorassessment Year:2015-16

Section 154Section 40Section 40BSection 44A

delay was condoned and Learned counsel for the assessee was asked to proceed with his arguments. 3. Learned counsel for the assessee submitted that the assessee had filed return of income u/s 44AD of the Act and as per the provisions contained in supplementary partnership deed, had claimed remuneration to partners which the authorities below have rejected by holding that

M/S MODEL EXIM,KANPUR vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), KANPUR

In the result, the appeal of the assessee is allowed

Showing 1–20 of 49 · Page 1 of 3

15
Section 143(3)14
Section 14713
Section 6813
ITA 137/LKW/2022[2011-12]Status: DisposedITAT Lucknow05 Nov 2024AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriam/S. Model Exim Pcit (Central) V. 624-C, Defence Colony, 7/81-B, Tilak Nagar, Jajmau, Kanpur-208010. Kanpur. Pan:Aadfm6163H (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Smt Namita S. Pandey, Cit(Dr) Date Of Hearing: 29 10 2024 Date Of Pronouncement: 05 11 2024 O R D E R

For Appellant: Shri Swaran Singh, C.AFor Respondent: Smt Namita S. Pandey, CIT(DR)
Section 139Section 153CSection 153DSection 263Section 263(1)

condone the delay in filing of appeal before us and admit the appeal for adjudication. 7. The brief facts of the case are that the assessee is a firm engaged in the business of manufacturing and export of finished leather and sale of license. The assessee company had filed its Page 9 of 24 return of income

DEPUTY COMMISSIONER OF INCOME TAX(E), LUCKNOW vs. M/S. VYAVSAYIK PARIKSHA PARISHAD, LUCKNOW

In the result, the appeal of the Department is dismissed

ITA 571/LKW/2019[2016-17]Status: DisposedITAT Lucknow07 Sept 2021AY 2016-17

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2016-17 Dy. Cit (Exemptions) V. M/S Vyavsayik Pariksha Parishad Lucknow 2, Aliganj Lucknow Tan/Pan:Aaatv9447J (Appellant) (Respondent) Appellant By: Smt. Abha Kala Chanda, Cit (Dr) Respondent By: Shri Shubham Rastogi, C.A. Date Of Hearing: 17 08 2021 Date Of Pronouncement: 07 09 2021 O R D E R

For Appellant: Smt. Abha Kala Chanda, CIT (DR)For Respondent: Shri Shubham Rastogi, C.A
Section 11Section 11(1)Section 119(2)(b)Section 121Section 12ASection 13(9)Section 139(4)

section Page 2 of 6 11 of the Act was not available to the assessee. As such, the Assessing Officer deducted the revenue expenditure of Rs.7,40,79,814/- from the gross receipt and assessed the income accordingly. 3. By virtue of the impugned order, the ld. CIT(A) allowed the appeal of the assessee, bringing the Department in appeal

HARDOI DISTRICT CANE GROWERS CO-*OPERATIVE SOCIETY LIMITED,LAKHIMPUR KHERI vs. ITO-3(2),, HARDOI-1

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

ITA 56/LKW/2024[2018-19]Status: DisposedITAT Lucknow30 Aug 2024AY 2018-19

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2018-19 Hardoi District Cane Growers V. The Ito 3(2) Co-Operative Society Ltd. Hardoi Ayyubi Chamber, Raniganj Lakhimpur Kheri Tan/Pan:Aabah4032R (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 23 07 2024 Date Of Pronouncement: 30 08 2024 O R D E R

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 80PSection 80P(2)(a)

section 80P(2)(a)(iii) of the Act at Rs.34,50,823/-. 3. Aggrieved, the assessee preferred an appeal before the NFAC. However, the appeal before the NFAC came to be dismissed on account of the fact that there was a delay of 40 days in filing of appeal before the NFAC and no application for condonation

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

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

ITA 34/LKW/2022[2018-19]Status: DisposedITAT Lucknow18 Oct 2022AY 2018-19

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

For Appellant: None (Adjournment application)For Respondent: Shri Amit Nigam, D.R
Section 139(1)Section 143(1)(a)Section 194CSection 2(24)(x)Section 36Section 40Section 43B

delay of 115 days in filing the present appeal is 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

JEDY TAPES PVT. LTD.,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, LUCKNOW

In the result, both the appeals stand partly allowed, as indicated

ITA 569/LKW/2019[2014-15]Status: DisposedITAT Lucknow24 May 2021AY 2014-15

Bench: Shri. A. D. Jain & Shri T. S. Kapoorin Ita No.568 & 569/Lkw/2019 Assessment Year: 2013-14 & 2014-15 Jedy Tapes Private Limited Dcit 16/1A. Abdul Hamid Street Cc-Ii 5Th Floor, Kolkata Lucknow West Bengal Tan/Pan:Aaacj8642E (Applicant) (Respondent) Appellant By: Smt. Priyanka Ajit Saria, Fca Respondent By: Shri Ajay Kumar, D.R. Date Of Hearing: 24 03 2021 Date Of Pronouncement: 24 05 2021 O R D E R

For Appellant: Smt. Priyanka Ajit Saria, FCAFor Respondent: Shri Ajay Kumar, D.R
Section 127(2)Section 132Section 132BSection 139Section 271Section 271(1)(c)Section 274

condonation of the delay. 2. The assessee is in appeal before us. 3. Challenging the order under appeal, the assessee has taken the following effective grounds of appeal: 1. For that on the facts and in the circumstances of the case, the Ld. CIT(A) erred in not adjudicating various grounds of appeal properly though elaborate statement of facts were

JEDY TAPES PVT. LTD.,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, LUCKNOW

In the result, both the appeals stand partly allowed, as indicated

ITA 568/LKW/2019[2013-14]Status: DisposedITAT Lucknow24 May 2021AY 2013-14

Bench: Shri. A. D. Jain & Shri T. S. Kapoorin Ita No.568 & 569/Lkw/2019 Assessment Year: 2013-14 & 2014-15 Jedy Tapes Private Limited Dcit 16/1A. Abdul Hamid Street Cc-Ii 5Th Floor, Kolkata Lucknow West Bengal Tan/Pan:Aaacj8642E (Applicant) (Respondent) Appellant By: Smt. Priyanka Ajit Saria, Fca Respondent By: Shri Ajay Kumar, D.R. Date Of Hearing: 24 03 2021 Date Of Pronouncement: 24 05 2021 O R D E R

For Appellant: Smt. Priyanka Ajit Saria, FCAFor Respondent: Shri Ajay Kumar, D.R
Section 127(2)Section 132Section 132BSection 139Section 271Section 271(1)(c)Section 274

condonation of the delay. 2. The assessee is in appeal before us. 3. Challenging the order under appeal, the assessee has taken the following effective grounds of appeal: 1. For that on the facts and in the circumstances of the case, the Ld. CIT(A) erred in not adjudicating various grounds of appeal properly though elaborate statement of facts were

SRI SURESH KHATRI,KANPUR vs. INCOME TAX OFFICER- 3(4), KANPUR

In the result, appeal of the assessee stands allowed

ITA 781/LKW/2017[2013-14]Status: DisposedITAT Lucknow26 Jun 2020AY 2013-14

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2013-14

Section 172Section 172(1)Section 194CSection 200Section 40

condoned the delay and directed both the parties to argue the case on merits. 3. Ground Nos. 1 to 3 of the appeal relate to the disallowance of Rs.6,42,437/- for non deduction of tax at source u/s 40(a)(ia) of the Act on payment of ocean freight, made to non-resident shipping companies. The assessee

M/S GULATI EXTRUSIONS PVT. LTD,KANPUR vs. DCIT, CIRCLE-2(1)(1), KANPUR

In the result, the appeal of the assessee is dismissed

ITA 45/LKW/2021[2018-2019]Status: DisposedITAT Lucknow18 Oct 2022AY 2018-2019

Bench: Shri. Vijay Pal Raoassessment Year: 2018-19 M/S Gulati Extrusions Pvt. Ltd. V. The Dcit 17-A, Co-Operative Industrial Circle 2(1)(1) Estate Kanpur Kanpur Tan/Pan:Aaacg5008M (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 1.3.2021 Of The Ld. Cit(A), Nfac, Delhi For The Assessment Year 2018-19. 2. There Is A Delay Of Five Days In Filing The Present Appeal. The Director Of The Assessee Company Has Filed An Application For Condonation Of Delay, Stating Therein That The Papers Required For Filing The Appeal Was Sent Through Speed Post On 27.4.2021 Well Within The Limitation Period, However The Same Was Delivered By The Postal Authorities In The Office Of The Tribunal On 5.5.2021. It Was Further Stated That Since The Nominal Delay Of Five Days Was Due To Late Delivery Of The Dak By The Postal Authorities, The Delay May Be Condoned & The Appeal Be Admitted For Hearing. Having Carefully Perused The Application For Condonation Of Delay, I Find That There Was Sufficient Cause For The Delay In Filing Of The Appeal. Accordingly, The Delay Of 5 Days Is Condoned & Admit This Appeal For Hearing.

For Appellant: None (Adjournment Application)For Respondent: Shri Amit Nigam, D.R
Section 139(1)Section 36(1)Section 36(1)(va)Section 43B

delay of 5 days is condoned and admit this appeal for hearing. Page 2 of 23 3. 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. At the outset, it is noticed that the issue involved in this appeal

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

In the result, the appeal of the Revenue is dismissed

ITA 153/LKW/2020[2014-15]Status: DisposedITAT Lucknow17 Feb 2022AY 2014-15

Bench: Shri T. S. Kapoor

Section 10(38)Section 143(3)Section 69A

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

SHRI RAMESH SINGH RANA,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX-4, LUCKNOW

In the result, the appeal of the assessee is dismissed

ITA 576/LKW/2019[2012-13]Status: HeardITAT Lucknow17 Apr 2025AY 2012-13

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.576/Lkw/2019 "नधा"रण वष"/ Assessment Year: 2012-13 Shri Ramesh Singh Rana V. Dcit Range-4 3-B, Talkatora Road, Rajaji 5-Ashok Marg, Aaykar Puram, Lucknow-226017. Bhawan, Lucknow- 226001. Pan:Aggpr0749B अपीलाथ"/(Appellant) ""यथ"/(Respondent) अपीलाथ" "क और से/Appellant By: None ""यथ" "क और से /Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) सुनवाई "क तार"ख / Date Of Hearing: 08 04 2025 घोषणा "क तार"ख/ Date Of 17 04 2025 Pronouncement: आदेश / O R D E R Per Anadee Nath Misshra, A.M.: This Appeal Filed By The Assessee, Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-2, Lucknow Dated 11.06.2019, Pertaining To The Assessment Year 2012-13. The Assessee Has Raised The Following Grounds Of Appeal: -

For Appellant: NoneFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 133(3)Section 133(6)Section 143(3)Section 145(3)

condone the delay in filing of this appeal and admit the appeal for decision on merits. 3. In this case, assessment order dated 29/03/2015 was passed by the Assessing Officer (“AO”, for short), u/s 143(3) of the Income Tax Act, 1961 (“the Act”, for short) whereby the assessee’s total income was assessed at Rs.1,17,40

SHASHI INFRA CONSTRUCTION PVT. LTD.,LUCKNOW vs. ITO, LUCKNOW

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

ITA 353/LKW/2023[2016-17]Status: DisposedITAT Lucknow11 Sept 2025AY 2016-17

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2016-17 Shashi Infra V. The Constructions Pvt Ltd Addl/Joint/Deputy/Asstt/Income 328B, 5Th Lane Rajendra Tax Officer, Lucknow Nagar, Lucknow-226004. National Faceless Assessment Centre Delhi Tan/Pan:Aaucs5802M (Appellant) (Respondent) Appellant By: Shri Saurabh Gupta, C.A. Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Saurabh Gupta, C.AFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 144Section 144BSection 147Section 148Section 253(3)Section 694ASection 69A

condone the delay in filing of this appeal and admit the appeal for decision on merits. (B) In this case, the assessment order dated 23.03.2022 was passed u/s 147 r.w.s 144 read with section 144B of the Income Page 3 of 22 Tax Act, 1961 (“Act”, for short) whereby the assessee’s total income was assessed at Rs.5

VIMLESH KUMAR,RAEBARELI vs. ITO, RAEBARELI

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

ITA 524/LKW/2024[2017-18]Status: HeardITAT Lucknow19 Nov 2024AY 2017-18

Bench: Shri Sudhanshu Srivatava & Shri Anadee Nath Misshraassessment Year: 2017-18 Vimlesh Kumar Income Tax Officer V. Village & Post Thulendi, Income Tax Building, Jail Bachhrawan, Raebareli- Road, Raebareli-229001. 229301. Pan:Blbpk4834R (Appellant) (Respondent) Appellant By: None (Adj. Application Filed) Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 18 11 2024 Date Of Pronouncement: 19 11 2024 O R D E R

For Appellant: None (Adj. Application filed)For Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 144Section 144BSection 147Section 250(4)Section 254(3)Section 40Section 40A(3)Section 69

40(a)(ia) of the Act, 1961. 4. Because the learned officer National Faceless Assessment centre Delhi erred both on facts and in law by making an addition of Rs.66,25,550/- on account of addition of u/s 40A(3) of the Act, 1961. Page 2 of 5 5. Because the learned officer National Faceless Assessment centre Delhi erred both

VIRAT CONSTRUCTION,SHAHJAHANPUR vs. ITO-1(4) SHAHJAHANPUR-1, SHAHJAHANPUR

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

ITA 477/LKW/2025[2018-19]Status: DisposedITAT Lucknow27 Oct 2025AY 2018-19

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2018-19 Virat Construction V. The Ito-I(4) Tarin Bahadurganj Shahjahanpur-1 Shahjahanpur (U.P) Tan/Pan:Aapfv3897H (Appellant) (Respondent) Appellant By: None Respondent By: Shri R.R.N. Shukla, D.R. O R D E R

For Appellant: NoneFor Respondent: Shri R.R.N. Shukla, D.R
Section 143(3)Section 145(3)Section 270A

40,153/- and claimed a loss carried forward of ITA No.477/LKW/2025 Page 2 of 5 Rs.16,90,313/- for the year under consideration. During the course of assessment proceedings, it was noticed that the assessee had declared gross profit of Rs.2,70,187/- for the year under consideration. However, the Assessing Officer (AO) calculated the gross profit of the assessee

SUNIL KUMAR SINHA,LUCKNOW vs. ITO-1(4), LUCKNOW -NEW, LUCKNOW

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

ITA 274/LKW/2025[2017-18]Status: DisposedITAT Lucknow31 Jul 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2017-18 Sunil Kumar Sinha V. The Ito-1(4) A-23, Vishnupuri Colony Lucknow - New Nahar Road, Near Shukla Chauraha Jankipuram, Lucknow Tan/Pan:Adpps6761A (Appellant) (Respondent) Appellant By: Smt. Neelam Diman, C.A. Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Smt. Neelam Diman, C.AFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 10Section 143(1)

section 10(10B) of the Act. 3.0 The Addl/JCIT(A)-4, Hyderabad dismissed the appeal of the assessee for the reason of there being a delay of 922 days in filing of the appeal before the Ld. First Appellate Authority. 4.0 Now, the assessee has approached this Tribunal challenging the dismissal of his appeal by the Addl/JCIT(A)-4, Hyderabad

ATHLETIC STUDIO PRIVATE LIMITED,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX-1, LUCKNOW

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

ITA 56/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Mar 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 M/S Athletic Studio V. The Dcit/Acit-1 Private Limited Lucknow 11-Cp/2, Ring Road Vikas Nagar, Lucknow Tan/Pan:Aalca7841H (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 04 03 2025 Date Of Pronouncement: 11 03 2025 O R D E R

For Appellant: Shri Shubham Rastogi, C.AFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 115BSection 142(1)Section 143(3)Section 271ASection 68

40,000/- during the demonetization period. On being required to explain the nature and source of cash deposits, the assessee could not satisfactorily explain before the AO the source of Rs.13,54,100/-. The AO, therefore, treated the same as unexplained cash credits and added the same to the income of the assessee under section 68 of the Income

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

ITA 701/LKW/2019[2017-18]Status: DisposedITAT Lucknow10 Jun 2022AY 2017-18

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

Section 11Section 12Section 12ASection 13(8)Section 2(15)

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

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

ITA 166/LKW/2019[2016-17]Status: DisposedITAT Lucknow10 Jun 2022AY 2016-17

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

Section 11Section 12Section 12ASection 13(8)Section 2(15)

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

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

ITA 165/LKW/2019[2015-16]Status: DisposedITAT Lucknow10 Jun 2022AY 2015-16

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

Section 11Section 12Section 12ASection 13(8)Section 2(15)

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

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

ITA 574/LKW/2019[2016-17]Status: DisposedITAT Lucknow21 Sept 2021AY 2016-17

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

Section 11Section 12ASection 2(15)

Delay Condoned. The special leave petition is dismissed" f) Further my attention has also been drawn towards the finding of the Hon'ble ITAT, Lucknow in appellants own case reported under ITA No.785/Luc/05 and decided on March 6, 2009 wherein the Hon'ble ITAT has allowed the exemption to the appellant for AY 2002-03 after recording its findings under