ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

33 taxmann.com 86 (Delhi) On going through the decision of the Tribunal we find that the Tribunal was impressed by the fact that in the reasons there should have been recorded that there was failure on the part of the assessee to disclose fully and truly all the material facts necessary for the assessment. The Tribunal followed the decisions

DY. COMMISSIONER OF INCOME TAX-VI, KANPUR vs. COMMERCIAL AUTOMOBILES PVT. LTD., KANPUR

In the result, the appeal of the Revenue is dismissed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2006-07 Asstt. Commissioner Of Vs. M/S Commercial Automobiles Pvt. Ltd., Income Tax-5, Kanpur 84/105, Kailash Motors Building, G.T. Road, Afim Kothi, Kanpur-208003 Pan: Aaccc4267E (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Advocate Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 04.11.2025 Date Of Pronouncement: 24.11.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Revenue Against The Orders Of The Ld. Cit (A)- 2, Kanpur Dated 25.09.2017, Wherein The Ld. Cit(A) Has Partly Allowed The Appeal Of The Assessee Against The Orders Of The Ld. Ao Passed Under Section 143(3) Of The Income Tax Act, 1961, For The A.Y. 2006-07 On 23.12.2008. The Grounds Of Appeal Are As Under:- “1. That The Cit(A) Has Erred In Law & On Facts In Deleting The Addition Of Rs. 5,32,366/- U/S 14A Without Taken Into Consideration That The Expenditure Incurred In Relation To Exempt Income. 02. That The Cit(A) Has Erred In Law & On Facts In Deleting The Addition Of Rs. 99,56,258/-Without Appreciating That The Provisions Of Sec. 50C Have Been Invoked By The Assessing Officer On The Basis Of Stamp Valuation Of The Property. The Assessee Has Not Claimed Before The Assessing Office To Make The Reference To The Valuation Officer U/S 55A Of It Act, 1961. 3 That The Cit(A) Has Erred In Law & On Facts Of The Case In Deleting The Addition Of Rs. 3,20,90,164/- On Account Of Loss Claimed On Sale Of Shares Without Appreciating That The Transaction As Claimed Were Sham & Was Incorporated Only To Evade The Capital Gain Earned On The Sale Of Properties. The Cit(A) Has Erred In Law & On The Facts Of The Case In Ignoring The Facts Noted By The Assessing Officer Regarding The Transaction Of Sale Of Shares.

section 41(1) Rs. 2,82,364/- 2 Commercial Automobiles Pvt. Ltd. A.Y. 2006-07 iv. Inadmissible depreciation on car Rs. 33

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

In the result, the appeal of the assessee is dismissed

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.

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfillment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

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

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfillment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

DCIT, RANGE-3, LUCKNOW vs. M/S. PRAYAGRAJ POWER GENERATION COMPANY LTD.,, NOIDA

In the result, ground no. 1 of appeal is dismissed and ground no

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

33,244/-) as against returned loss of Rs.233,73,28,994/-. Relevant portion of the assessment order is reproduced as under: I.T.A. No.393/Lkw/2020 Assessment Year:2016-17 3 I.T.A. No.393/Lkw/2020 Assessment Year:2016-17 4 I.T.A. No.393/Lkw/2020 Assessment Year:2016-17 5 I.T.A. No.393/Lkw/2020 Assessment Year:2016-17 6 I.T.A. No.393/Lkw/2020 Assessment Year:2016-17 7 I.T.A. No.393/Lkw/2020 Assessment Year

HAKIKAT SARAF,KANPUR vs. INCOME TAX OFFICER-2(5), KANPUR

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary, Member A.Y. 2014-15 Hakikat Saraf, Income Tax Officer-2(5), 124/B/168, Govind Nagar, Vs. Kanpur Kanpur-208006 Pan:Afpps4419H (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Advocate Revenue By: Sh. Sunil Kumar Rajwanshi, Addl Cit Dr Date Of Hearing: 29.08.2024 Date Of Pronouncement: 29.10.2024 O R D E R Per Sh. Nikhil Choudhary: This Is An Appeal Against The Order Under Section 250 Of The Income Tax Act, 1961, Passed By The Cit(A)-1, Kanpur Dated 24.01.2017. The Grounds Of Appeal Are As Under:- “01. Because The Cit(A) Has Erred On Facts & In Law In Upholding The Addition Of Rs.47,33,000/- Under Section 56(2)(Vii)(B)(Ii) Of The I.T. Act, 1961, Which Addition Is Contrary To Facts, Bad In Law & Be Deleted. 02. Because The Cit(A) Has Failed To Appreciate The Facts & Circumstances Of The Case & Has Arbitrarily Held, That The Difference Between The Actual Gross Consideration Rs. 1,09,34,000/- & The Stamp Value Estimated By The Stamp Valuation Authorities, Subsequently Reduced By The District Valuation Officer At Rs. 1,56,67,600/- Is Deemed Income Under Section 56(2)(Vii)(B)(Ii) Of The Act.

33,000/- needed to be brought to tax as per the provisions of section 56(2)(vii)(b)(ii). Penalty proceedings under section 271(1)(c) were also initiated. 3. The assessee was aggrieved at the addition and therefore, filed an appeal before the ld. CIT(A). Before the ld. CIT(A), the assessee submitted that nine tenants were occupying

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

33 (B) I.T.A. No.454/Lkw/2020 Appeal vide I.T.A. No.454/Lkw/2020 for assessment year 1017-18 has been filed by Revenue in which tax effect of disputed issues is Rs.59,39,941/-. This tax effect is below the minimum monetary limit of Rs.60 lacs prescribed by CBDT vide Circular No.09/2024 for filing the appeal in Income Tax Appellate Tribunal against order

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

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

33 (B) I.T.A. No.454/Lkw/2020 Appeal vide I.T.A. No.454/Lkw/2020 for assessment year 1017-18 has been filed by Revenue in which tax effect of disputed issues is Rs.59,39,941/-. This tax effect is below the minimum monetary limit of Rs.60 lacs prescribed by CBDT vide Circular No.09/2024 for filing the appeal in Income Tax Appellate Tribunal against order

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

33 (B) I.T.A. No.454/Lkw/2020 Appeal vide I.T.A. No.454/Lkw/2020 for assessment year 1017-18 has been filed by Revenue in which tax effect of disputed issues is Rs.59,39,941/-. This tax effect is below the minimum monetary limit of Rs.60 lacs prescribed by CBDT vide Circular No.09/2024 for filing the appeal in Income Tax Appellate Tribunal against order

U.P SAMAJ KALYAN NIRMAN NIGAM LIMITED (NOW KNOWN AS U.P STATE CONSTRUCTION AND INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.),LUCKNOW vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, LUCKNOW

depreciation as shown in\nthe audit report. The contention that the AO should have made\nenquiry/verification on these items while passing the impugned order raises the\nquestion as to how these finding was arrived and basis for issuing notice u/s\n263.\nHowever, in the impugned order, the Ld. PCIT has neither discussed nor\nrebutted the appellant's reply

DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. M/S. U.P. STATE CONSTRUCTION & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, LUCKNOW

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

depreciation as shown in the audit report. The contention that the AO should have made enquiry/verification on these items while passing the impugned order raises the question as to how these finding was arrived and basis for issuing notice u/s 263. However, in the impugned order, the Ld. PCIT has neither discussed nor rebutted the appellant's reply

MADKINI HYDRO POWER PRIVATE LIMITED,DEHRADUN vs. INCOME TAX OFFICER- 4(3), LUCKNOW

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

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2018-19 Madkini Hydro Power Private V. The Income Tax Officer 4(3) Limited Lucknow Flat No.4, Ii Floor 3, Scindia House Delhi 110 001 Tan/Pan:Aaecm1420B (Appellant) (Respondent) Appellant By: Shri Shalendera Kishore Singh, Adv. Respondent By: Shri R. K. Agarwal, Cit(Dr) Date Of Hearing: 10 06 2025 Date Of Pronouncement: 30 06 2025 O R D E R

depreciation". The Assessing Officer (AO) issued statutory notices to the assessee. However, there was no response from the side of the assessee. On examination of the return of income filed by the assessee, the AO noticed that during the year under consideration, the assessee had shown an amount of Rs.12,31,00,000/- as total Long Term Borrowings and Rs.2

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

33\n(Delhi), Dy. Commissioner Of\nIncome Tax v. M/S U.P Power\nCorp. Ltd., Lucknow, ITA\nNo.152/LKW/2017, dated 4th\nOctober, 2019, CIT Vs M/S\nShivam Motors (P) Ltd.\n[2015] 55 taxmann.com 262\n(Allahabad).\n[2018] 99 taxmann.com 286\n(SC) has also affirmed the\ndecision of the Hon'ble Punjab\nand Haryana High Court. Pr.\nCommissioner of Income

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

depreciation), as expenses\nin its income and expenditure account, the ld. AO asked the assessee to furnish\ncopies of bills and vouchers related to such expenses, but the assessee furnished\nonly the ledger accounts. Therefore, the ld. AO held, that as the genuineness of the\nexpenses could not be verified, leakages could not be ruled out and on this account

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.181 & 182/Lkw/2024 A.Ys.2017-18 & 2018-19 Rohilkhand Educational Vs. Dcit, Charitable Trust, Bareilly Central Circle, Bareilly Pan: Aaatr6902J (Appellant) (Respondent) Assesseeby: Sh. Rakesh Garg, Adv Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 14.08.2025 Date Of Pronouncement: 22.09.2025 O R D E R Per Bench: [ These Two Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Lucknow Dated 19.03.2024 & 22.03.2024, Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Ys. 2017-18 & 2018-19, Dismissing The Appeals Of The Assessee Against Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “(1).That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Not Considering The Fact That In The Alleged Assessment Order, The Columns Of Name Of Assessee, Pan, Asst Year, Date Of Assessment & Section Under Which Passed, Are Blank. (2)That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Treating The Demand As Valid Which Was Not Computed On The Basis Of Orderthat May Not Be Termed To Be An Order Under Section 143(3). (3) That A Demand Of Tax As Computed In The Computation Sheet Is Without Jurisdiction Void-Ab-Inito & Is Liable To Be Annulled. (4) That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Confirming The Addition Of Rs. 736591857/-Comprising  Corpus Donation Aggregating To Rs 7,68,95,000/-, A.Ys. 2017-18 & 2018-19

depreciation), as expenses in its income and expenditure account, the ld. AO asked the assessee to furnish copies of bills and vouchers related to such expenses, but the assessee furnished only the ledger accounts. Therefore, the ld. AO held, that as the genuineness of the expenses could not be verified, leakages could not be ruled out and on this account

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

33\n(Delhi), Dy. Commissioner Of\nIncome Tax v. M/S U.P Power\nCorp. Ltd., Lucknow, ITA\nNo.152/LKW/2017, dated 4th\nOctober, 2019, CIT Vs M/S\nShivam Motors (P) Ltd.\n[2015] 55 taxmann.com 262\n(Allahabad).\n[2018] 99 taxmann.com 286\n(SC) has also affirmed the\ndecision of the Hon'ble Punjab\nand Haryana High Court. Pr.\nCommissioner of Income

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

In the result, appeals vide I

33\n(Delhi), Dy. Commissioner Of\nIncome Tax v. M/S U.P Power\nCorp. Ltd., Lucknow, ITA\nNo.152/LKW/2017, dated 4th\nOctober, 2019, CIT Vs M/S\nShivam Motors (P) Ltd.\n[2015] 55 taxmann.com 262\n(Allahabad).\n[2018] 99 taxmann.com 286\n(SC) has also affirmed the\ndecision of the Hon'ble Punjab\nand Haryana High Court. Pr.\nCommissioner of Income

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

In the result, both appeals are partly allowed

33,04,749/-\n4. Jal Sansthan, Jhanshi\n24,13,03,952/- 21,50,71,579/- 2,62,32,373/-\nTotal 111,60,41,022/-\nSupport Fund:\nSl Name of Implanting Received during the Payment during the Difference (Rs.)\nNo. Agencies\nyear (Rs.)\nyear (Rs.)\n1. Director SIRD