U P SUGAR MILLS COGEN ASSOCIATION,LUCKNOW vs. AO EXEMPTION CIRCLE , LUCKNOW
The appeal of the assessee is ALLOWED in above terms
ITA 145/LKW/2024[2018-19]Status: DisposedITAT Lucknow19 Sept 2024AY 2018-19
Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Subhash Malguriaआयकर अपऩल सं. / Ita No.145/Lkw/2024 निर्धारण वषा / Assessment Year : 2018-19 Up Sugar Mills Cogen Association, 403, Chintels House,16-Station Road, Lucknow, Up-226001 Pan: Aaatu2238A . . . . . . . अपीलार्थी / Appellant
For Appellant: Mr Swaran Singh [‘Ld. AR’]For Respondent: Mr Sanjeev Krishna Sharma [‘Ld. DR’]
Section 11Section 12ASection 139(1)Section 143Section 143(1)Section 154Section 246ASection 250Section 253(1)
246A of the Act, the assessee filed an appeal with Ld. CIT(A) against the former rejection. Nevertheless, it ended up with no relief from the Ld. CIT(A) who dismissed the appeal with following observation;
‚Under the Part B-TI (iv) (Total Income) of return of income in form ITR-7 has been examined. An amount applied during