M/S U.P STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-VI, KANPUR

256 ITR 423 (Gau) and therefore, it was prayed that the said additional ground may be admitted. 4. The facts of the case are that on 1.03.2002, the ld. Assessing Officer passed an order under section 8(2) of the Interest Tax Act, 1974 disallowing the exemption A.Ys. 1995-96 & 1996-97 M/s U.P. State Industrial Development Ltd claimed

M/S U.P STATE INDUSTRIAL DEVELOPMENT CORPORATION LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX-VI, KANPUR

In the result, both the appeals of the assessee is held to be partly allowed

256 ITR 423 (Gau) and therefore, it was prayed that the said\nadditional ground may be admitted.\n4.\nThe facts of the case are that on 1.03.2002, the ld. Assessing Officer passed\nan order under section 8(2) of the Interest Tax Act, 1974 disallowing the exemption\nclaimed by the assessee under the Interest Tax Act and made the following

SUBHASH JAISWAL ASSOCIATES,BAREILLY vs. PCIT BAREILLY, BAREILLY

1 to section 263, in as\nmuch as, an appeal against the impugned assessment order passed\nu/s 143(3) was pending before the CIT(A) at the time of initiation of\nproceedings u/s 263, the order passed by PCIT be quashed.\nThe above ground of appeal is purely a legal ground and goes to the root of the\nmatter

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

disallowance of foreign commission treating the same as prior period expenditure of Rs. 2,60,000/-. 5. That the appellant being aggrieved went in appeal before the ld.CIT(A) who deleted the above additions but confirmed the addition amounting of Rs.2,96,50,131/- to the extent of six sundry creditor which ITA. No.139/LKW/2022 Page 6 of 158 were

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

disallowance of foreign commission treating the same as prior period expenditure of Rs. 2,60,000/-. 5. That the appellant being aggrieved went in appeal before the ld.CIT(A) who deleted the above additions but confirmed the addition amounting of Rs.2,96,50,131/- to the extent of six sundry creditor which ITA. No.139/LKW/2022 Page 6 of 158 were

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 deduction addition u/s 80G of the extent to the extent of Rs.1,50,000/- out of Rs.14,06,000/- allowed part relief to the\nextent of Rs.6

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. 2,57,43,209/-, Ld. CIT(A) allowed the appeal against original order. 2019-20 68,80,79,147 4,52,65,423 6.58 11% 7% 2020-21 1,59,98,27,836 10,07,00,526 6.29 11% 7% 2021-22 1,68,08,35,131 17,03,38,176 10.13 11% 10.13% Addition on extra

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. 2,57,43,209/-, Ld. CIT(A) allowed the appeal against original order. 2019-20 68,80,79,147 4,52,65,423 6.58 11% 7% 2020-21 1,59,98,27,836 10,07,00,526 6.29 11% 7% 2021-22 1,68,08,35,131 17,03,38,176 10.13 11% 10.13% Addition on extra

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. 2,57,43,209/-, Ld. CIT(A) allowed the appeal against original order. 2019-20 68,80,79,147 4,52,65,423 6.58 11% 7% 2020-21 1,59,98,27,836 10,07,00,526 6.29 11% 7% 2021-22 1,68,08,35,131 17,03,38,176 10.13 11% 10.13% Addition on extra

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

256/- being disallowance of expenses on\nnon adherence of TDS provision under head TDS @ 30% of expenses of Rs.\n3074000/- where profit is estimated.\n\n8. Whether on facts and circumstances of the case and in law, the CIT(A) erred in\ndeleting the addition of Rs.9,65,000/- being disallowances of expenses on\nnon adherence of TDS provision under

DY. COMMISSIONER OF INCOME TAX-VI, KANPUR vs. COMMERCIAL AUTOMOBILES PVT. LTD., KANPUR

In the result, the appeal of the Revenue is dismissed

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2006-07 Asstt. Commissioner Of Vs. M/S Commercial Automobiles Pvt. Ltd., Income Tax-5, Kanpur 84/105, Kailash Motors Building, G.T. Road, Afim Kothi, Kanpur-208003 Pan: Aaccc4267E (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Advocate Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 04.11.2025 Date Of Pronouncement: 24.11.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Is An Appeal Filed By The Revenue Against The Orders Of The Ld. Cit (A)- 2, Kanpur Dated 25.09.2017, Wherein The Ld. Cit(A) Has Partly Allowed The Appeal Of The Assessee Against The Orders Of The Ld. Ao Passed Under Section 143(3) Of The Income Tax Act, 1961, For The A.Y. 2006-07 On 23.12.2008. The Grounds Of Appeal Are As Under:- “1. That The Cit(A) Has Erred In Law & On Facts In Deleting The Addition Of Rs. 5,32,366/- U/S 14A Without Taken Into Consideration That The Expenditure Incurred In Relation To Exempt Income. 02. That The Cit(A) Has Erred In Law & On Facts In Deleting The Addition Of Rs. 99,56,258/-Without Appreciating That The Provisions Of Sec. 50C Have Been Invoked By The Assessing Officer On The Basis Of Stamp Valuation Of The Property. The Assessee Has Not Claimed Before The Assessing Office To Make The Reference To The Valuation Officer U/S 55A Of It Act, 1961. 3 That The Cit(A) Has Erred In Law & On Facts Of The Case In Deleting The Addition Of Rs. 3,20,90,164/- On Account Of Loss Claimed On Sale Of Shares Without Appreciating That The Transaction As Claimed Were Sham & Was Incorporated Only To Evade The Capital Gain Earned On The Sale Of Properties. The Cit(A) Has Erred In Law & On The Facts Of The Case In Ignoring The Facts Noted By The Assessing Officer Regarding The Transaction Of Sale Of Shares.

256 ITR 423 and All Cargo Global Logistics Limited vs. DCIT 30 SOT 374 Mumbai, the assessee prayed that the additional grounds of appeal may kindly be admitted. After considering the nature of the additional grounds of appeal, the same are admitted for consideration. The facts of the case are that the assessee filed a return on 29.11.2006 3. declaring

DY. CIT SPECIAL RANGE-1, LUCKNOW, LUCKNOW vs. M/S INDO GULF FERTILIZERS & CHEMICALSCOEPORATION LTD, SULTANPUR

In the result, the appeal of the Revenue is accordingly dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

256(1) filed against ITAT’s order dated 31/08/94 in I.T.A. No.2382/Alld/92 for assessment year 89-90 against the above issue is pending before the ITAT, Allahabad) (B) In this case return of income was filed on 29/12/2089 declaring loss of Rs.3,04,86,08,540/-. Subsequently, the assessee revised return on 29/01/1990 reducing the loss to Rs.3

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

1 \nIN THE INCOME TAX APPELLATE TRIBUNAL \nLUCKNOW BENCH ‘A’, LUCKNOW \nBEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER \nAND \nSHRI SUBHASH MALGURIA, JUDICIAL MEMBER \nI.T.A. Nos.347 to 353/Lkw/2025) \n Assessment year:2014-15 to 19-20 & 22-23 \nRakesh Kumar Pandey, \nS/o Shri Surya Narayan Pandey, \nVill-Devarda, Block-Belsar, \nGonda-271401 \nPAN:ATIPP6520B \n(Appellant) \nVs. \nA.C.I.T., \nCentral Circle

DCIT, CENTRAL CIRCLE-2, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA UP

disallowances of expenses\non provisions of section 40A(3) of the Act, where profit is estimated.\n4. Because the Ld. CIT(A) Lucknow-III has erred on facts & law while\nsustaining the addition of Rs.9,65,000/- out of total addition of Rs.14,06,000/- out\nof donation deduction u/s 80G to the extent of extent of Rs.6

DCIT, CENTRAL CIRCLE-2, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA UP

1 3164654X100/12460146), which is over and above 10%.\n3. Whether on facts and circumstances of the case and in law, the CIT(A) erred in\ndeleting the addition of Rs.68,98,817/- being disallowance of deduction claimed u/s\n54F of the Act, 1961 on account of investment in new house property situated at\nLucknow without appreciating the fact that

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

ACIT, RANGE-1, LUCKNOW vs. SHRI PANKAJ VERMA, LUCKNOW

In the result, I.T.A. No.390/Lkw/2020 is partly allowed while I

1) of the Act\nasking the assessee to explain the huge increase in percentage of cash\nreceived from debtors for sale, in financial year 2016-17 as compared to\nfinancial year 2015-16 and why it should not be presumed that the assessee\nhad inflated his cash receipts so as to account for the cash deposits in SBNs\ninto

SHRI PANKAJ VERMA,LUCKNOW vs. DCIT, RANGE-1, LUCKNOW

In the result, I.T.A. No.390/Lkw/2020 is partly allowed while I

1) of the Act\nasking the assessee to explain the huge increase in percentage of cash\nreceived from debtors for sale, in financial year 2016-17 as compared to\nfinancial year 2015-16 and why it should not be presumed that the assessee\nhad inflated his cash receipts so as to account for the cash deposits in SBNs\ninto