NETPLAST PVT.LTD.,KANPUR vs. ACIT CIRCLE 2(3)(1), KANPUR

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

disallowed and added to\nthe total income of the assessee. Since assesee has under-reported its income, penalty\nproceedings u/s 270A(1) of the Income Tax Act, 1961 are being initiated for separate\nconsideration.\"\n6. 2. APPELLANT'S SUBMISSION:\nThe Appellant submitted as under:\n\"The next ground relates to the addition of Rs.34,518/- by applying the provisions

UP GOVERNMENT EMPLOYEES WELFARE,LUCKNOW vs. ACIT, NFAC, DELHI

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

Bench: Shri Kul Bharat & Shri Nikhil Choudhary

disallowed out of advertising expenses, loss in transit during wheat purchase, deduction by FCI on wheat bills, mandi tax, milling charges and driage charges. Section 270A of the Act did not envisage imposing penalty if any addition is made on estimate basis. It was also submitted that estimated addition of 10

SKYHIGH INFRAPROJECTS PRIVATE LTD.,LUCKNOW vs. INCOME TAX OFFICER-6(1), LUCKNOW

In the result, the appeal of the assessee is allowed for\nstatistical purposes

Bench: Shri Sudhanshu Srivastavaand\Nshri, Nikhil Choudhary\Nita No. 242/Lkw/2025\N Assessment Year: 2017-18\Nskyhigh Infrastructures Pvt\Nltd\Nv.\Ncp-2 Ii Floor, Gomti Plaza,\Nvikas Khand, Gomti Nagar,\Nlucknow-226010.\Nincome Tax Officer-6(1)\Npratyaksh Kar Bhawan,\Nlucknow-226001.\Npan:Aatcs1687B\N(Appellant)\N(Respondent)\Nappellant By:\Nshri P. K. Kapoor, Ca\Nrespondent By:\Nshri Amit Kumar, Dr\Ndate Of Hearing:\N10 06 2025\Ndate Of Pronouncement:\N31 07 2025\Norder\Nper Nikhil Choudhary.:\Nthis Is An Appeal Filed By The Assessee Against The Order Of\Nthe Learned Commissioner Income Tax (Appeals)/Nfac, Delhi\Nu/S 250 Of The Income Tax Act, 1961 (“Act”, For Short) Dated\N17.01.2025 Wherein The Ld. Cit(A) Has Dismissed The Appeal Of\Nthe Assessee That Was Filed Against The Order Of The Assessing\Nofficer U/S 143(3) Of The Act On 28.12.2019. The Grounds Of\Nappeal Are As Under: -\N“1.

10 percent of ‘Other Expenses' amounting to Rs.\n3,93,92,056/debited to profit & loss account of the “appellant”.\n5.2 BECAUSE the ld. “CIT(A)", while upholding the addition of Rs.39,39,205/-, \nfailed to appreciate that the ad-hoc disallowance of expense was made without\nrejecting the books of accounts and without pointing out any specific defect or\ndiscrepancy

UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION,LUCKNOW vs. ACIT(EXEMPTION) CIRCLE, LUCKNOW

In the result, both appeals are partly allowed

270A of the Act is issued for under reporting and misreporting of\nincome separately.\n(B.1) The assessee's appeal was partly allowed by the learned CIT(A) in\nimpugned appellate order dated 29/03/2024. The learned CIT(A) confirmed\nthe aforesaid addition of Rs.94,13,54,207/-. However, the aforesaid\nadditions of Rs.3,34,64,76,831/- and Rs.2

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) LUCKNOW, LUCKNOW vs. UTTAR PRADESH WATER SUPPLY AND SANITATION MISSION, LUCKNOW

In the result, both appeals are partly allowed

Bench: SHRI KUL BHARAT, VICE PRESIDENT\nAND\nSHRI ANADEE NATH MISSHRA (Accountant Member)

270A of the Act is issued for under reporting and misreporting of\nincome separately.\n\n(B.1) The assessee's appeal was partly allowed by the learned CIT(A) in\nimpugned appellate order dated 29/03/2024. The learned CIT(A) confirmed\nthe aforesaid addition of Rs.94,13,54,207/-. However, the aforesaid\nadditions of Rs.3,34,64,76,831/- and Rs.2

GURMEET TIMBER STORE,LUCKNOW vs. ITO-4(3), LUCKNOW-NEW, LUCKNOW

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2022-23 Gurmeet Timber Store V. The Ito-4(3) 12A, Aishbagh Road Lucknow - New Rajendra Nagar Lucknow Tan/Pan:Aalfg7277L (Appellant) (Respondent) Appellant By: Shri Gurmeet Singh Walia, Fca Respondent By: Shri Sunil Kumar Rajwanshi, D.R. Date Of Hearing: 24 04 2025 Date Of Pronouncement: 28 04 2025 O R D E R

10% of the expenses should not be disallowed. However, the assessee did not file any reply. The AO accordingly rejected the books of account under section 145(3) of the Income Tax Act, 1961 (hereinafter called “the Act’) and the net profit of the assessee was determined as per provisions of section 44AD of the Act @ 8% of the total

MR.BHUPENDRA KUMAR TIWARI,GONDA vs. ITO-6(1), LUCKNOW

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

Bench: Shri Sudhanshu Srivastavaa.Ys. 2021-22 Mr. Bhupendra Kumar Tiwari, Vs. Ito, P.S. Bhitaree-1, Wazirganj, Ward 6(1) Distt. Gonda Lucknow Pan Agmpt 0366J (Appellant) (Respondent) Appellant By Shri Rakesh Garg, Advocate Respondent By Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing 10/04/2024 Date Of Pronouncement 29/04/2024 O R D E R

disallowed for Rs. 1,50,000/-. 4. BECAUSE the Ld. Assessing Officer has erred in making assessment u/s 69A of Income Tax Act, 1961 as cash was deposited in the bank out of amount received from close relatives for the purpose of land purchase, therefore cash deposited out of amount received from close relatives and friends for the purpose

UTTAR PRADESH RAJKIYA NIRMAN LIMITED,LUCKNOW vs. D.C.I.T. RANGE-6 (JAO), LUCKNOW

In the result, ita No.164/LKW/2022 stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

10 Rs.3,74,60,21,981/- as against the returned income of Rs.3,40,44,12,340/- (revised). 2.1 The AO also initiated penalty proceedings under sections 270A and 271B of the Act, separately. 3. Aggrieved, the Assessee preferred an appeal before the Ld. First Appellate Authority against the addition of Rs.33,49,65,000/- being interest on FDRs, disallowance

UTTAR PRADESH RAJKIYA NIRMAN LIMITED,LUCKNOW vs. THE DCIT,RANGE-6, LUCKNOW

In the result, ita No.164/LKW/2022 stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

10 Rs.3,74,60,21,981/- as against the returned income of Rs.3,40,44,12,340/- (revised). 2.1 The AO also initiated penalty proceedings under sections 270A and 271B of the Act, separately. 3. Aggrieved, the Assessee preferred an appeal before the Ld. First Appellate Authority against the addition of Rs.33,49,65,000/- being interest on FDRs, disallowance

SAHKARI GANNA VIKAS SAMITI LTD VIKRAMJOT BASTI,VIKRAMJOT vs. INOCME TAX OFFICER BASTI -NEW, INCOME TAX OFFICE BASTI

The appeal of the assessee stands allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2017-18 Sahkari Ganna Vikas V. The Income Tax Officer Samiti Ltd. Basti Vikramjot, Basti (U.P) Tan/Pan:Aabas4611B (Appellant) (Respondent) Appellant By: None Respondent By: Shri R.R.N. Shukla, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 05.12.2024, Passed By The Addl/Jcit(A)-3, Bengaluru For Assessment Year 2017-18. 2.0 The Brief Facts Of The Case Are That The Assessee Is A Co- Operative Society Registered Under The Co-Operative Societies Act, 1912. The Main Activity Of The Assessee Was Marketing Of Sugar Cane Grown By The Cane Growers, Who Were Members Of The Assessee-Society. The Assessee Filed Its Return Of Income For The Year Under Consideration On 21.03.2018, Declaring A Total Income Of Rs.1,73,170/-. During The Year Under Consideration, The Assessee-Society Had Received Commission From Sugar Mills On Supply Of Sugar Cane Of Rs.70,16,032/-, Which Was Claimed As Exempt In Terms Of Section 80P(2)(A)(Ii) Of The Income Tax Act

270A and 272A(1)(d) of the Act, separately. 2.2 Aggrieved, the Assessee preferred an appeal before the Ld. First Appellate Authority, who dismissed the appeal of the assessee and confirmed the order of the AO. ITA No.486/LKW/2025 Page 3 of 15 2.3 Now, the assessee has approached this Tribunal challenging the order of the Addl/JCIT(A)_3, Bengaluru

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

disallowance of interest on unsecured loan. 6. BECAUSE on the facts and in the circumstances of the case, the Id."CIT(A)" should have directed the AO to drop the penalty proceedings initiated u/s 270A of the Act. 7. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. 8. BECAUSE each ground taken

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

disallowance of interest on unsecured loan. 6. BECAUSE on the facts and in the circumstances of the case, the Id."CIT(A)" should have directed the AO to drop the penalty proceedings initiated u/s 270A of the Act. 7. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. 8. BECAUSE each ground taken

M/S FIVE ROSES,KANPUR vs. J/DCIT-CC,, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

disallowance of interest on unsecured loan. 6. BECAUSE on the facts and in the circumstances of the case, the Id."CIT(A)" should have directed the AO to drop the penalty proceedings initiated u/s 270A of the Act. 7. BECAUSE the order appealed against is contrary to facts, law and principles of natural justice. 8. BECAUSE each ground taken

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

10 are reproduced below: 9. Now coming to assessment year 2013-14, 2014-15 and 2016- 17, we find that out of these three years, two years i.e. 2013-14 and 2014-15 were reopened u/s 148 of the Act on the basis of survey carried out on assessee. In these two years, there is no issue of commission

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

10 are reproduced below: 9. Now coming to assessment year 2013-14, 2014-15 and 2016- 17, we find that out of these three years, two years i.e. 2013-14 and 2014-15 were reopened u/s 148 of the Act on the basis of survey carried out on assessee. In these two years, there is no issue of commission