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

disallowing the exemption claimed and assessing to tax the income of the assessee and the appellate authorities were justified in confirming the same. In such circumstances, we Page 36 of 242 (UP AWAS EVAM VIKAS PARISHAD) don’t see any question of law arising in these appeals to be considered by this Court under Section 260(A) of the Income

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

disallowing the exemption claimed and assessing to tax the income of the assessee and the appellate authorities were justified in confirming the same. In such circumstances, we Page 36 of 242 (UP AWAS EVAM VIKAS PARISHAD) don’t see any question of law arising in these appeals to be considered by this Court under Section 260(A) of the Income

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

disallowing the exemption claimed and assessing to tax the income of the assessee and the appellate authorities were justified in confirming the same. In such circumstances, we Page 36 of 242 (UP AWAS EVAM VIKAS PARISHAD) don’t see any question of law arising in these appeals to be considered by this Court under Section 260(A) of the Income

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

disallowing the exemption claimed and assessing to tax the income of the assessee and the appellate authorities were justified in confirming the same. In such circumstances, we Page 36 of 242 (UP AWAS EVAM VIKAS PARISHAD) don’t see any question of law arising in these appeals to be considered by this Court under Section 260(A) of the Income

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

disallowing the exemption claimed and assessing to tax the income of the assessee and the appellate authorities were justified in confirming the same. In such circumstances, we Page 36 of 242 (UP AWAS EVAM VIKAS PARISHAD) don’t see any question of law arising in these appeals to be considered by this Court under Section 260(A) of the Income

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

disallowing the exemption claimed and assessing to tax the income of the assessee and the appellate authorities were justified in confirming the same. In such circumstances, we Page 36 of 242 (UP AWAS EVAM VIKAS PARISHAD) don’t see any question of law arising in these appeals to be considered by this Court under Section 260(A) of the Income

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

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

Bench: Sh. Subhash Malguria & Sh. Nikhil Choudharyinterest Tax Appeal Nos.3 & 4/Lkw/2004 A.Ys.1995-96 & 1996-97

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

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

SUBHASH JAISWAL ASSOCIATES,BAREILLY vs. PCIT BAREILLY, BAREILLY

2 of section 263, it is incumbent to point\nout what more enquiries would the AO ought to have conducted.\nGrounds No. 10 That the Learned PCIT, Bareilly has also failed to\nappreciate that, u/s 263 of the Act, an order of assessment cannot be set-\naside to simply to make further enquiries and thereafter pass fresh order\nof assessment

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

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowance of deduction claimed u/s 54F of the Act, on account of investment in new house property situated at Lucknow without appreciating that the assessee had owned property more than three houses prior to the new investment in house property donated by violation of provisions of section 54F of Income Tax Act, 1961. I.T.A. No.608/Lkw/2024, A.Y. 2020-21 (Revenue

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, KANPUR, KANPUR vs. SHRI MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of the Revenue stands dismissed

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

disallowance was deleted by him by holding as under: “I have perused the facts of the case, order of the Hon'ble ITAT, contention of AO and submissions made by the appellant. In this case facts are not disputed either by appellant or by AO. Appellant claimed an expenditure of Rs.1,58,73,821/- under the head ‘commission paid

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

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

disallowance was deleted by him by holding as under: “I have perused the facts of the case, order of the Hon'ble ITAT, contention of AO and submissions made by the appellant. In this case facts are not disputed either by appellant or by AO. Appellant claimed an expenditure of Rs.1,58,73,821/- under the head ‘commission paid

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

disallowance was deleted by him by holding as under: “I have perused the facts of the case, order of the Hon'ble ITAT, contention of AO and submissions made by the appellant. In this case facts are not disputed either by appellant or by AO. Appellant claimed an expenditure of Rs.1,58,73,821/- under the head ‘commission paid

JOINT COMMISSIONER OF INCOME-TAX, SPECIAL RANGE, KANPUR vs. M/S.ASFAND AKHTAR, KANPUR

In the result, all the appeals of the Revenue are dismissed and the Cross Objections of the assessee are also dismissed being infructuous

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

disallowance was deleted by him by holding as under: “I have perused the facts of the case, order of the Hon'ble ITAT, contention of AO and submissions made by the appellant. In this case facts are not disputed either by appellant or by AO. Appellant claimed an expenditure of Rs.1,58,73,821/- under the head ‘commission paid