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)

350 u/s 143(3) of the Act, 1961. Charge tax and interest as\nper law. Issued notice of demand and challan accordingly. Penalty notice\nu/s 270A of the Act is issued for under reporting and misreporting of\nincome separately.\n\n(B.1) The assessee's appeal was partly allowed by the learned CIT(A) in\nimpugned appellate order dated 29/03/2024

M/S. VANI SYSTEMS PRIVATE LIMITED,LUCKNOW vs. INCOME TAX OFFICER- 6(4), LUCKNOW

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

section 143(3) passed on 3.12.2018. The grounds of appeal are as under: - “1. 01. Because the CIT(A) has erred on facts and in law in upholding addition of Rs.1,01,54,023/- being addition made on account of investment in Fixed Assets, the addition is contrary to facts, bad in law and be deleted. 02. Because