M/S AYODHYA DEVELOPMENT AUTHORITY (FORMELY AYODHYA FAIZABAD DEVELOPMENT AUTHORITY),LUCKNOW vs. THE DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW, LUCKNOW

In the result all six appeals filed by the assessee are partly allowed

disallowed and why the \nnet profit shown in its profit not be brought to tax. In response, the assessee submitted that its \nactivities were of charitable nature and the first proviso to section 2(15), was not applicable in its \ncase because its aims were the coordinated and planned development of the historical cities of \nAyodhya and Faizabad. It further

M/S AYODHYA FAIZABAD DEVELOPEMENT AUTHORITY,FAIZABAD vs. DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

disallowed and why the \nnet profit shown in its profit not be brought to tax. In response, the assessee submitted that its \nactivities were of charitable nature and the first proviso to section 2(15), was not applicable in its \ncase because its aims were the coordinated and planned development of the historical cities of \nAyodhya and Faizabad. It further

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

disallowed the provision of Rs. 1,91,54,470/- debited in the profit and loss account following the direction under section 144A

DY. COMMISSIONER OF INCOME TAX, LUCKNOW vs. M/S U.P PROJECT CORP. LTD., LUCKNOW

In the result, the appeal of the Revenue is dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2014-15 The Dy. Cit V. M/S U.P. Projects Corporation Ltd. Range 6 Left Bank, Gomti Barrage Lucknow Gomti Nagar, Lucknow Tan/Pan:Aaacu3393F (Appellant) (Respondent) Appellant By: Smt. Sheela Chopra, Cit (Dr) Respondent By: Shri Rakesh Garg, Advocate Date Of Hearing: 06 06 2022 Date Of Pronouncement: 04 07 2022 O R D E R

disallowed this provision and added the amount of Rs.54,44,29,313/- to the income of the assessee, relying on the directions issued by the Additional CIT, Range 6, Lucknow, under section 144A

GURU KRIPA ASSOCIATES,BAREILLY vs. PR. CIT, , BAREILLY

In the result, the appeal of the assessee stands dismissed

144A;\n(ii) an order made by the Joint Commissioner in exercise of the powers or in the performance of the functions of an Assessing Officer conferred on, or assigned to, him under the orders or directions issued by the Board or by the Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General or Principal Commissioner

SH. SUKHVINDER SINGH,KANPUR vs. PR CIT, CENTRAL, KANPUR

In the result, both appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

144A; (ii) an order made by the Joint Commissioner in exercise of the powers or in the performance of the functions of an Assessing Officer conferred on, or assigned to, him under the orders or directions issued by the Board or by the Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General or Principal Commissioner

SH. SUKHVINDER SINGH,KANPUR vs. PR CIT, CENTRAL, KANPUR

In the result, both appeals filed by the assessee are allowed for statistical purposes

144A; (ii) an order made by the Joint Commissioner in exercise of the powers or in the performance of the functions of an Assessing Officer conferred on, or assigned to, him under the orders or directions issued by the Board or by the Principal Chief Commissioner or Chief Commissioner or Principal Director General or Director General or Principal Commissioner

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

144A of the\n1.T.Act, 1961 on this ground may kindly be issued.\"\n4. That the Ld. Principal Commissioner of Income Tax-2 Lucknow was wrong in\ninvoking section 263 of Income Tax Act, 1961 by holding that the Ld. AO did not\nconduct 'necessary inquiry' while allowing the deduction of Rs.281.74 Crores\ntowards Work in Progress (Road and sublet works

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

disallowances of expenses \nwhile invoking provision of section 40A(3) of the Act, where profit is \nestimated. \n\n4. Because the Ld. CIT(A) Lucknow-III has erred on facts & law while \nsustaining the addition deduction claimed u/s 80G of the extent of \ndonation of Rs.1,50,000/- out of Rs.14,06,000/- allowed part relief to the \nextent

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT(CENTRAL)-2, LUCKNOW

144A", "40A(3)", "80C", "80G", "54F", "68", "69A", "56(2)(vii)(b)"], "issues": "The primary issue was the validity of assessment orders passed in search cases where the AO allegedly did not properly apply for approval under section 153D of the Act. Other issues involved the disallowance

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowances of Rs. 4,03,000/- against donation of Rs. 8,06,000/- paid to Ram JanamBhumi. The said donation is eligible u/s 80G and may kindly be allowed as deduction claimed. Issue No. 14 – AY 2022-23 Addition u/s 69A – Cash found Rs. 43,12,800/- That during the course of search cash amounting Rs. 35,31,800/- from

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowances of Rs. 4,03,000/- against donation of Rs. 8,06,000/- paid to Ram JanamBhumi. The said donation is eligible u/s 80G and may kindly be allowed as deduction claimed. Issue No. 14 – AY 2022-23 Addition u/s 69A – Cash found Rs. 43,12,800/- That during the course of search cash amounting Rs. 35,31,800/- from

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowances of Rs. 4,03,000/- against donation of Rs. 8,06,000/- paid to Ram JanamBhumi. The said donation is eligible u/s 80G and may kindly be allowed as deduction claimed. Issue No. 14 – AY 2022-23 Addition u/s 69A – Cash found Rs. 43,12,800/- That during the course of search cash amounting Rs. 35,31,800/- from