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

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

69C of IT Act are hereby deleted. The grounds of appeal no. from (i) to (viii) are adjudicated accordingly and relief is allowed to the appellant.” OUR SUBMISSION: 23. That the appellant humbly submit before your honour that the issue of surrender and unsecured loan from the same lender namely M/s Cooper Commercial Pvt Ltd. has been decided in favour

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

69C of IT Act are hereby deleted. The grounds of appeal no. from (i) to (viii) are adjudicated accordingly and relief is allowed to the appellant.” OUR SUBMISSION: 23. That the appellant humbly submit before your honour that the issue of surrender and unsecured loan from the same lender namely M/s Cooper Commercial Pvt Ltd. has been decided in favour

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

In the result, appeals vide I

depreciation of Head Office. In\nthe impugned appellate order, the learned CIT(A) directed the Assessing\nOfficer to verify the assessee's submissions in this regard and to allow\ndeduction u/s 80IA of the Act if the assessee's claim is found to be legally\nand factually correct. We find no infirmity in this direction given by learned\nCIT