BHAWANI DEVELOPERS,LUCKNOW vs. INCOME TAX OFFICER-4(1), LUCKNOW-NEW, LUCKNOW-NEW

Appeal is disposed of in accordance with the aforesaid\ndirections

disallowed by invoking provisions of section 40(a)(ia) of the act and\nadded to the total income of the assessee.\n3.8.6 In view of above stated facts, I am satisfied that the assessee has under reported its\nincome by misreporting. Hence penalty proceedings u/s 270A are initiated separately for\nunder reporting of income in consequences of misreporting.\n3.9\nVariation

SUBHASH JAISWAL ASSOCIATES,BAREILLY vs. PCIT BAREILLY, BAREILLY

disallowed them. Besides this, he also made a\ndisallowance of section 40(a)(ia) of the Income-ax Act, 1961. This order\nwas revised and cancelled by the Commissioner under Section 263 of the\nAct on the ground that the expenses claimed for the creation of brand\nwere capital expenditure for creating an intangible asset. On appeal by\nthe assessee

ASTT. COMMISIONER OF INCOME TAX, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD., LUCKNOW

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

Bench: Shri G. D. Padamahshali & Shri Subhash Malguriaassessment Year: 2014-15 The Asstt. Commissioner V. M/S Apco Infratech Pvt. Ltd Of Income Tax B-9, Vibhuti Khand Central Circle Ii Gomti Nagar Lucnow Lucknow Pan:Aadca5639H (Appellant) (Respondent) C.O. No.19/Lkw/2017 [In Ita No.66/Lkw/2017] Assessment Year: 2014-15 M/S Apco Infratech Pvt. Ltd V. The Asstt. Commissioner Of B-9, Vibhuti Khand Income Tax Gomti Nagar Central Circle Ii Lucknow Lucnow Pan:Aadca5639H (Cross Objector) (Respondent)

127-ITAT DELHI-B. 3. On the facts and in the circumstances of the case the CIT(A) has erred in deleting the addition of Rs.1,21,000/- by ignoring the facts that the assessee could not produce any evidence for credit balance appearing in the ledger account of M/s Mallard Holidays and failed to furnish the cogent material

U.P STATE FOOD & ESSENTIAL COMMODITIES LTD.,LUCKNOW vs. INCOME TAX OFFICER-VI(2), LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

section 127(1) who are in the rank of CIT or above. As acknowledged in the written submissions by the Revenue, there is no order on record passed u/s 127 of the Act in the present case. 12. Before we proceed to advert on the issue in hand, the chronology on certain important events are worth noting, which

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

section 127(1) who are in the rank of CIT or above. As acknowledged in the written submissions by the Revenue, there is no order on record passed u/s 127 of the Act in the present case. 12. Before we proceed to advert on the issue in hand, the chronology on certain important events are worth noting, which

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

section 127(1) who are in the rank of CIT or above. As acknowledged in the written submissions by the Revenue, there is no order on record passed u/s 127 of the Act in the present case. 12. Before we proceed to advert on the issue in hand, the chronology on certain important events are worth noting, which

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

section 127(1) who are in the rank of CIT or above. As acknowledged in the written submissions by the Revenue, there is no order on record passed u/s 127 of the Act in the present case. 12. Before we proceed to advert on the issue in hand, the chronology on certain important events are worth noting, which

RAJENDRA KUMAR AND COMPANY,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX- 2, KANPUR

In the result, the appeal of the assessee is allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2014-15 Rajendra Kumar & Company V. The Dy. Cit-2 74/276, Halsy Road Kanpur Kanpur Tan/Pan:Aacfr6463Q (Appellant) (Respondent) Appellant By: Shri Swaran Singh, Fca Respondent By: Shri Ajay Kumar, D.R. Date Of Hearing: 16 09 2019 Date Of Pronouncement: 20 09 2019 O R D E R Per A. D. Jain, V.P.: This Is Assessee’S Appeal For Assessment Year 2014-15, Against The Order Of The Ld. Cit(A)-I, Kanpur, Dated 13/6/2018, Taking The Following Grounds: 1. That The Impugned Penalty Order Passed Under Section 271(1)(C) Of The Income Tax Act, 1961, Is Illegal & Unsustainable In Law As The Ld. A.O. Has Not Mentioned Specific Charge In The Statutory Notice Issued Under Section 274 Read With Section 271(1)(C) Of The Income Tax Act, 1961. 2. That The Ld. C.I.T. (Appeals)-I Kanpur Has Erred In Law & On Facts In Sustaining The Penalty Imposed Under Section 271(1)(C) Of The Income Tax Act, 1961, Even When The Ld. A.O Has Not Mentioned The Specific Charge In The Statutory Notice Issued U/S 274 R/W Section 271(1)(C) Of The Income Tax Act, 1961. 3. That The Impugned Penalty Order Passed Under Section 271(1)(C) Of The Income Tax Act, 1961, Is Illegal & Ita No.584/Lkw/2018 Page 2 Of 7

127 of the Income Tax Act, 1961 transferring the case from I.T.O.-2(3), Kanpur to DCIT-II, Kanpur, therefore the impugned Penalty Order passed under section 271(1)(c) of the Income Tax Act, 1961, is unsustainable in law. 6. That the Assessment Order passed under section 143(3) of the Income Tax Act, 1961 is void ab-initio

ROSHANI TRIPATHI,LUCKNOW vs. DCIT RANGE 1, LUCKNOW

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

disallowed the amount of and ignoring the content of undertaking submitted to CBI and a mail from ITO ward 73(1). 9. Assessee has been engaged in business of Liquor since last 35 years but there has been no dispute with regard to assessment I.T.A. No.375/Lkw/2023 Assessment Year:2017-18 4 of previous years. Neither the assessee has any outstanding

MOHD. SALEEM GULAM RASOOL QURESHI,LUCKNOW vs. JT. COMMISSIONER OF INCOME TAX-V, LUCKNOW

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowances Page 2 of 4 made by the Learned Assessing Officer without appreciating the facts and circumstances of the case. A. Rejection of Books of Account 2. The Ld. CITA) erred in confirming the rejection of books of account u/s.145(3) of the Income Tax Act, 1961 without appreciating the fact that your appellant produced audited books of accounts

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S SHRI RAMSWAROOP CHARITABLE TRUST, LUCKNOW

In the result, appeal of the Revenue is dismissed

Bench: Shri A.D Jain & Shri T.S. Kapoora.Y. 2013-14

section 68 of the Act cannot be invoked. Since we do not find any infirmity in the order of the Id. CIT(A), we confirm the same as he has adjudicated the issue In the light of various judicial pronouncements. Accordingly we confirm his order. In the result, appeal of the Revenue stands dismissed. " ln view of the above

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S SHRI RAMSWAROOP CHARITABLE TRUST, LUCKNOW

In the result, appeal of the Revenue stands dismissed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2014-2015

127/- which includes advertisement expenses of Rs. 1,65,11,445/-. The AO held that in respect of expenses to tune of Rs. 1,53,69,201/- there is no justification or explanation available and these are on higher side as compared to earlier year. Thus, 25% of these expenses working out to Rs. 38,42,000/- were disallowed

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that