DY. COMMISSIONER OF INCOME TAX-6, KANPUR vs. M/S ROHIT SURFACTANTS PVT. LTD., KANPUR

In the result, the appeal of the Revenue and Cross Objection of the assessee are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

46A of the Income Tax Rules in respect of the same. 5. The Commissioner of Income Tax (Appeals) has erred in law and on facts in allowing the relief Rs.50,26,571/- on account of disallowance in additional depreciation without appreciating the fact that the items on which additional depreciation were claimed by the assessee do not fall in category

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

46A.\n\nC.O.No.01/Lkw/2025\n\"1.\nBecause the learned CIT(A) has erred on facts & law not\ndeleting the issue relating to issuance of notice u/s 148 by\nAssessing Officer not accordance with law and facts.\n\n2.\nBecause the learned CIT(A) has erred in sustaining the addition\nof Rs.31,64,146/- out of deduction claimed of Rs.6

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

46A.”\nC.O.No.01/Lkw/2025\n1.\nBecause the learned CIT(A) has erred on facts & law not\ndeleting the issue relating to issuance of notice u/s 148 by\nAssessing Officer not accordance with law and facts.\n2.\nBecause the learned CIT(A) has erred in sustaining the addition\nof Rs.31,64,146/- out of deduction claimed of Rs.6,27,83,808/-\nu/s

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

In the result, appeals vide I

46A.”\n\nC.O.No.01/Lkw/2025\n\n1.\nBecause the learned CIT(A) has erred on facts & law not deleting the issue relating to issuance of notice u/s 148 by Assessing Officer not accordance with law and facts.\n\n2.\nBecause the learned CIT(A) has erred in sustaining the addition of Rs.31,64,146/- out of deduction claimed of Rs.6

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, BAREILLY vs. MS SHREE BHAWANI MILLS, SHAHJAHANPUR

In the result, the appeal of the Department is partly allowed while the Cross

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2017-18 Deputy Commissioner Of Income Vs. M/S Shree Bhawani Mills, Tax, Circle-1, Bareilly Gandhi Ganj, Shahjahanpur, U.P. Pan:Aadfs8573M (Appellant) (Respondent) & C.O. No.15/Lkw/2023 A.Y. 2017-18 M/S Shree Bhawani Mills, Gandhi Vs. Deputy Commissioner Of Ganj, Shahjahanpur, U.P. Income Tax, Circle-1, Bareilly Pan:Aadfs8573M (Appellant) (Respondent) Assessee By: Sh. P.K. Kapoor, C.A. Revenue By: Sh. Manu Chaurasia, Cit Dr Date Of Hearing: 12.03.2025 Date Of Pronouncement: 25.04.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Revenue Against The Order Of The Ld. Cit(A) Passed Under Section 250 Of The Income Tax Act On 7.09.2023 Allowing The Appeal Of The Assessee Against The Order Passed By The Ld. Ao On 30.03.2022 Under Section 147 R.W.S. 144 Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:-

46A of IT Rule, 1962. (iii). Law and on facts of the case by ignoring the A.O to examine such additional evidences and Ld. CIT (A) had accepted the additional evidence in the matter, the Ld. CIT(A) who is having co-terminus powers with that of the Assessing Officer should have calculated the taxable income of the assessee according

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

46A.” C.O.No.01/Lkw/2025 “1. Because the learned CIT(A) has erred on facts & law not deleting the issue relating to issuance of notice u/s 148 by Assessing Officer not accordance with law and facts. 2. Because the learned CIT(A) has erred in sustaining the addition of Rs.31,64,146/- out of deduction claimed of Rs.6

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

46A.” C.O.No.01/Lkw/2025 “1. Because the learned CIT(A) has erred on facts & law not deleting the issue relating to issuance of notice u/s 148 by Assessing Officer not accordance with law and facts. 2. Because the learned CIT(A) has erred in sustaining the addition of Rs.31,64,146/- out of deduction claimed of Rs.6

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

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

46A.” C.O.No.01/Lkw/2025 “1. Because the learned CIT(A) has erred on facts & law not deleting the issue relating to issuance of notice u/s 148 by Assessing Officer not accordance with law and facts. 2. Because the learned CIT(A) has erred in sustaining the addition of Rs.31,64,146/- out of deduction claimed of Rs.6

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

Section 68 and in this respect our attention was invited to pages 43 to 54 of the paper book relating to assessment year 2015-16 where a copy of reply, filed before the Assessing Officer, was placed. Our attention was also invited to pages 55 to 72 of the same paper book where a copy of confirmation of account

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

Section 68 and in this respect our attention was invited to pages 43 to 54 of the paper book relating to assessment year 2015-16 where a copy of reply, filed before the Assessing Officer, was placed. Our attention was also invited to pages 55 to 72 of the same paper book where a copy of confirmation of account

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

Section 68 and in this respect our attention was invited to pages 43 to 54 of the paper book relating to assessment year 2015-16 where a copy of reply, filed before the Assessing Officer, was placed. Our attention was also invited to pages 55 to 72 of the same paper book where a copy of confirmation of account

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

Section 68 and in this respect our attention was invited to pages 43 to 54 of the paper book relating to assessment year 2015-16 where a copy of reply, filed before the Assessing Officer, was placed. Our attention was also invited to pages 55 to 72 of the same paper book where a copy of confirmation of account

MOHD. ASFAND AKHTAR,KANPUR vs. DEPUTI COMMISSIONER OF INCOME TAX CC-2, KANPUR

In the result, the appeal of Revenue in ITA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

Section 68 is that the assessee should file a valid confirmation. Valid confirmation has no specific format but it must contain name, complete address of the lender and PAN of the lender. The confirmation so filed must indicate complete details of transactions (like mode cash or cheque, with number date of cheque with bank details). The Assessing Officer have right

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of Revenue in ITA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

Section 68 is that the assessee should file a valid confirmation. Valid confirmation has no specific format but it must contain name, complete address of the lender and PAN of the lender. The confirmation so filed must indicate complete details of transactions (like mode cash or cheque, with number date of cheque with bank details). The Assessing Officer have right

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, KANPUR, KANPUR vs. SHRI MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of the Revenue stands dismissed

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

Section 68 is that the assessee should file a valid confirmation. Valid confirmation has no specific format but it must contain name, complete address of the lender and PAN of the lender. The confirmation so filed must indicate complete details of transactions (like mode cash or cheque, with number date of cheque with bank details). The Assessing Officer have right