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

In the result, appeals vide I

2) of Section 80A of the Act\nprovides that the aggregate amount of the deductions under Chapter\nVI-A shall not exceed the 'gross total income' of the Assessee. We are\nin agreement with the Appellate Authority that Section 80AB of the\nAct which deals with determination of deductions under Part C of\nChapter VI-A is with respect only

ABHAY BENARA,KANPUR vs. DY. COMMISSIONER OF INCOME TAX, KANPUR

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2013-14 Abhay Benara, The Deputy V. Commissioner Of Income C/O 24/4, The Mall Kanpur-208001. Tax, Central Circle-1 Kanpur. Pan:Adlpb2007Q (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Adv. Respondent By: Shri Sunil Kumar Rajwanshi, Addl Cit(Dr) Date Of Hearing: 10 12 2024 Date Of Pronouncement: 13 12 2024 O R D E R

condone the delay following the ratio laid down in the judgment of the Hon'ble Supreme Court in the case of Collector of Land Acquisition Vs. MST. Katiji & Ors 167 ITR 471 (SC). 7. Now coming to the ground of appeal, the facts giving rise to the appeal is that the assessee filed his return of income through electronic mode

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT(CENTRAL)-2, LUCKNOW

delay in \nfiling of this Cross Objection is condoned; and the Cross Objection is \nadmitted for hearing, on merits. \n(B) In the course of appellate proceedings in Income Tax Appellate \nTribunal, (“ITAT” for short), following paper book were filed from the \nassessee’s side:\n14 \nINDEX\n**********\nSIR, RAKESH KUMAR PANDEY\n(PAN-ATIPP6520B)\n1. Copy of ITR along

TANVEER BANO,UNNAO vs. INCOME TAX OFFICER WARD-2(4), UNNAO

In the result, the appeal is allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

2)(x) of the Act, as income from other sources, the addition made be deleted.” (B) This appeal has been filed by the assessee, beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal; pleading that the delay was unintentional and beyond the control

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

2) of Section 80A of the Act provides that the aggregate amount of the deductions under Chapter VI-A shall not exceed the ‘gross total income’ of the Assessee. We are in agreement with the Appellate Authority that Section 80AB of the Act which deals with determination of deductions under Part C of Chapter VI-A is with respect only

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

2) of Section 80A of the Act provides that the aggregate amount of the deductions under Chapter VI-A shall not exceed the ‘gross total income’ of the Assessee. We are in agreement with the Appellate Authority that Section 80AB of the Act which deals with determination of deductions under Part C of Chapter VI-A is with respect only

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

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

2) of Section 80A of the Act provides that the aggregate amount of the deductions under Chapter VI-A shall not exceed the ‘gross total income’ of the Assessee. We are in agreement with the Appellate Authority that Section 80AB of the Act which deals with determination of deductions under Part C of Chapter VI-A is with respect only

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

condoned. 3. We have duly considered the facts submitted and after considering the judgment of the Hon’ble Supreme Court in the case of Collector of Land Acquisition Vs. M/s Pramod Telecom Pvt. Ltd. A.Ys. 2018-19 & 2020-21 MST. Katiji & Ors 167 ITR 471 (SC), the appeals are admitted for hearing on their merits. 4. As the grounds

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

condoned. 3. We have duly considered the facts submitted and after considering the judgment of the Hon’ble Supreme Court in the case of Collector of Land Acquisition Vs. M/s Pramod Telecom Pvt. Ltd. A.Ys. 2018-19 & 2020-21 MST. Katiji & Ors 167 ITR 471 (SC), the appeals are admitted for hearing on their merits. 4. As the grounds

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

delay in filing of this Cross Objection is 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

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

delay in filing of this Cross Objection is 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

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

delay in filing of this Cross Objection is 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

BHARAT SHETTY,LUCKNOW vs. ITO-2(1), LUCKNOW-NEW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

section 144B of the I. T. Act whereby the assessee’s total income was assessed at Rs.1,13,35,754/- as against returned income of Rs.49,50,790/-. In the aforesaid assessment order, an addition of Rs.63,84,964/- was made by the Assessing Officer u/s 56(2)(x) of the I. T. Act. The assessee’s appeal against

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

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) For the sake of convenience, consolidated order is being passed in these five appeals. (C.1) In assessment year 2011-12, cross appeals have been filed by the two sides. Assessment order dated 29/03/2014 was passed u/s 143(3) of the Act. In the aforesaid

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

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) For the sake of convenience, consolidated order is being passed in these five appeals. (C.1) In assessment year 2011-12, cross appeals have been filed by the two sides. Assessment order dated 29/03/2014 was passed u/s 143(3) of the Act. In the aforesaid

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

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) For the sake of convenience, consolidated order is being passed in these five appeals. (C.1) In assessment year 2011-12, cross appeals have been filed by the two sides. Assessment order dated 29/03/2014 was passed u/s 143(3) of the Act. In the aforesaid

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

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) For the sake of convenience, consolidated order is being passed in these five appeals. (C.1) In assessment year 2011-12, cross appeals have been filed by the two sides. Assessment order dated 29/03/2014 was passed u/s 143(3) of the Act. In the aforesaid

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

delay in filing of this appeal is condoned; and the appeal is admitted for hearing. (C) For the sake of convenience, consolidated order is being passed in these five appeals. (C.1) In assessment year 2011-12, cross appeals have been filed by the two sides. Assessment order dated 29/03/2014 was passed u/s 143(3) of the Act. In the aforesaid