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139 results for “disallowance”+ Section 36(1)(v)clear

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Mumbai5,264Delhi4,655Bangalore2,012Chennai1,925Kolkata1,120Ahmedabad723Jaipur588Hyderabad434Pune415Chandigarh313Indore254Raipur246Cochin194Surat193Nagpur179Amritsar170Rajkot166Karnataka160Visakhapatnam154Lucknow139Agra94Cuttack71Telangana68SC65Allahabad62Guwahati56Jodhpur45Panaji44Calcutta44Ranchi33Kerala31Varanasi28Patna19Dehradun13Punjab & Haryana11Jabalpur10Himachal Pradesh3Orissa3Rajasthan3A.K. SIKRI ROHINTON FALI NARIMAN2A.K. SIKRI N.V. RAMANA1Andhra Pradesh1MADAN B. LOKUR S.A. BOBDE1Tripura1ASHOK BHAN DALVEER BHANDARI1H.L. DATTU S.A. BOBDE1

Key Topics

Addition to Income81Section 1165Disallowance55Section 36(1)(va)51Section 143(3)50Section 2(15)44Section 26333Section 12A31Natural Justice31

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT RANGE-6, LUCKNOW

In the result, both the appeals in ITA Nos

ITA 142/LKW/2024[2012-13]Status: DisposedITAT Lucknow30 Apr 2025AY 2012-13
Section 2(24)(x)Section 36(1)Section 36(1)(v)

36(1)(v)(a) also\nincludes Employer Contribution which had already been deposited with LIC of India\nand no disallowance has been made in this regard. The correct amount of\nEmployees Contribution as debited in the P & L Account is only Rs.24,65,264/ which\nis verifiable from record hence disallowance to the extent of Rs.17,08,313/- is\nwrongly

M/S. RUPANI FOOTCARE PRIVATE LIMITED,KANPUR NAGAR vs. ASSISTANT DIRECTOR OF INCOME TAX, CPC, BENGALURU, BENGALURU

In the result, the appeal of the assessee stands allowed

ITA 146/LKW/2021[2019-20]Status: DisposedITAT Lucknow

Showing 1–20 of 139 · Page 1 of 7

Deduction30
Section 43B28
Section 15428
30 May 2022
AY 2019-20

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 M/S Rupani Footcare V. The Income Tax Officer Private Limited Ward 2(3)(1) 122/334, Shastri Nagar Kanpur Kanpur Tan/Pan:Aaecr1354B (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

For Appellant: Shri P. K. Kapoor, C.AFor Respondent: Shri Harish Gidwani, D.R
Section 139Section 139(1)Section 143Section 143(1)Section 2(24)(x)Section 36Section 36(1)(va)Section 43B

v. The Income Tax Officer Private Limited Ward 2(3)(1) 122/334, Shastri Nagar Kanpur Kanpur TAN/PAN:AAECR1354B (Appellant) (Respondent) Appellant by: Shri P. K. Kapoor, C.A. Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 17 05 2022 Date of pronouncement: 30 05 2022 O R D E R PER A.D. JAIN, V.P.: This is assessee’s appeal against

ADITYA FLEXIPACK LLP,KANPUR vs. THE ASSESSING OFFICER, SPECIAL RANGE, KANPUR, KANPUR

In the result, both the appeals of the assessee stand allowed

ITA 94/LKW/2022[2018-19]Status: DisposedITAT Lucknow30 May 2022AY 2018-19

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R
Section 36(1)(v)Section 36(1)(va)Section 43B

disallowed the claim of deduction for payment of Rs.15,99,983/- under section 36(1)(v) of the Income Tax Act on account

ADITYA FLEXIPACK LLP,KANPUR vs. THE ASSESSING OFFICER, KANPUR

In the result, both the appeals of the assessee stand allowed

ITA 95/LKW/2022[2019-20]Status: DisposedITAT Lucknow30 May 2022AY 2019-20

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R
Section 36(1)(v)Section 36(1)(va)Section 43B

disallowed the claim of deduction for payment of Rs.15,99,983/- under section 36(1)(v) of the Income Tax Act on account

M/S PREMIER CAR SALES LTD,HAZRATGANG vs. THE ACIT -5, LUCKNOW NEW

In the result, both the appeals of the assessee stand allowed

ITA 1/LKW/2022[2018-2019]Status: DisposedITAT Lucknow27 Apr 2022AY 2018-2019

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R
Section 36(1)(v)Section 36(1)(va)Section 43B

disallowed the claim of deduction for payment of Rs.3,38,882/- under section 36(1)(v) of the Income Tax Act on account

M/S PREMIER CAR SALES LTD,HAZRATGANJ vs. THE ACIT -5, LUCKNOW NEW

In the result, both the appeals of the assessee stand allowed

ITA 2/LKW/2022[2019-2020]Status: DisposedITAT Lucknow27 Apr 2022AY 2019-2020

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R
Section 36(1)(v)Section 36(1)(va)Section 43B

disallowed the claim of deduction for payment of Rs.3,38,882/- under section 36(1)(v) of the Income Tax Act on account

JAGMINI MICRO KNIT PVT. LTD,KANPUR vs. DCIT 2(1)(1), KANPUR

In the result, the appeal of the assessee stands allowed

ITA 98/LKW/2021[2019-2020]Status: DisposedITAT Lucknow05 Apr 2022AY 2019-2020

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Jagmani Micro Knit Pvt. Ltd. V. The Dcit 2, Sarvodaya Nagar Circle 2(1)(1) Kanpur Kanpur Tan/Pan:Aaach3405B (Appellant) (Respondent) Appellant By: Shri Pradeep Kapoor, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 03 03 2022 Date Of Pronouncement: 05 04 2022 O R D E R

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Harish Gidwani, D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)Section 36(1)(va)Section 43B

v. The DCIT 2, Sarvodaya Nagar Circle 2(1)(1) Kanpur Kanpur TAN/PAN:AAACH3405B (Appellant) (Respondent) Appellant by: Shri Pradeep Kapoor, C.A. Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 03 03 2022 Date of pronouncement: 05 04 2022 O R D E R PER A.D. JAIN, V.P.: This is assessee’s appeal against the order

RYDERS EQUESTRIAN PRODUCTS PRIVATE LIMITED,KANPUR vs. DY. COMMISSIONER OF INCOME TAX, CPC, BANGALURU, KANPUR

In the result, the appeal of the assessee stands allowed

ITA 127/LKW/2021[2019-2020]Status: DisposedITAT Lucknow27 Jun 2022AY 2019-2020

Bench: Shri. A. D. Jainassessment Year: 2019-20 Ryders Equestrain Products V. The Dy. Cit Pvt. Ltd. Circle 2(1)(I) 50-A, 150, Feet Road Jajmau Lucknow Kanpur Tan/Pan:Aaecr3352B (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 15 06 2022 Date Of Pronouncement: 27 06 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 29.9.2021, For Assessment Year 2019-20, Raising The Following Grounds Of Appeal:

For Appellant: Shri Swaran Singh, C.AFor Respondent: Shri Harish Gidwani, D.R
Section 139(1)Section 143(1)Section 36(1)(va)

v. The Dy. CIT Pvt. Ltd. Circle 2(1)(I) 50-A, 150, Feet Road Jajmau Lucknow Kanpur TAN/PAN:AAECR3352B (Appellant) (Respondent) Appellant by: Shri Swaran Singh, C.A. Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 15 06 2022 Date of pronouncement: 27 06 2022 O R D E R This is assessee’s appeal against the order

M/S. AVADH HOSPITAL AND HEART CENTRE,LUCKNOW vs. DCIT-6, LUCKNOW-NEW, LUCKNOW

In the result, both the appeals of the assessee stand allowed

ITA 105/LKW/2022[2018-19]Status: DisposedITAT Lucknow07 Jun 2022AY 2018-19

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

For Appellant: Shri A. P. Sinha, AdvocateFor Respondent: Shri Pankaj Sachan, D.R
Section 36(1)(v)

disallowed the claim of deduction for payment of Rs.6,54,382/- under section 36(1)(v) of the Income Tax Act on account

M/S AVADH HOSPITAL AND HEART CENTRE,LUCKNOW vs. DCIT-6, LUCKNOW-NEW, LUCKNOW- NEW

In the result, both the appeals of the assessee stand allowed

ITA 104/LKW/2022[2019-2020]Status: DisposedITAT Lucknow07 Jun 2022AY 2019-2020

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

For Appellant: Shri A. P. Sinha, AdvocateFor Respondent: Shri Pankaj Sachan, D.R
Section 36(1)(v)

disallowed the claim of deduction for payment of Rs.6,54,382/- under section 36(1)(v) of the Income Tax Act on account

MR. SHITIJ DHAWAN ,KANPUR vs. THE ASSESSING OFFICER,, SPECIAL RANGE

In the result, the appeal of the assessee stands allowed

ITA 137/LKW/2021[2018-2019]Status: DisposedITAT Lucknow27 Apr 2022AY 2018-2019

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2018-19 Mr. Shitij Dhawan V. The Assessing Officer 122/235, Fazalganj Special Range Kanpur Kanpur Tan/Pan:Acqpd3380G (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 09 03 2022 Date Of Pronouncement: 27 04 2022 O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R
Section 36Section 36(1)(va)Section 43B

v. The Assessing Officer 122/235, Fazalganj Special Range Kanpur Kanpur TAN/PAN:ACQPD3380G (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Advocate Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 09 03 2022 Date of pronouncement: 27 04 2022 O R D E R PER A.D. JAIN, V.P.: This is assessee’s appeal against the order

MUHAMMED AFTAB ALAM,LUCKNOW vs. JURISDICTIONAL ASSESSING OFFICER, DCIT -6,, LUCKNOW NEW

In the result, the appeal of the assessee stands allowed

ITA 18/LKW/2022[2018-2019]Status: DisposedITAT Lucknow17 May 2022AY 2018-2019

Bench: Shri. A. D. Jainassessment Year: 2018-19 Muhammed Aftab Alam V. Dcit-6, 8/4, Rak Marg, Sf Colony Lucknow Lucknow Tan/Pan:Acqpa5602E (Appellant) (Respondent) Appellant By: Shri Hemant Jain, Advocate Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 05 05 2022 Date Of Pronouncement: 17 05 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 18.11.2021, For Assessment Year 2018-19, Raising The Following Grounds Of Appeal: 1. The Ld. Cit(A) Grossly Erred Both On Facts & In Law In Confirming The Intimation U/S 154 Sent By Cpc Where By It Processed The Return Of Income Of Appellant For Ay 2019-20 At Rs.36,47,045/-.

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Amit Nigam, D.R
Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

v. DCIT-6, 8/4, Rak Marg, SF Colony Lucknow Lucknow TAN/PAN:ACQPA5602E (Appellant) (Respondent) Appellant by: Shri Hemant Jain, Advocate Respondent by: Shri Amit Nigam, D.R. Date of hearing: 05 05 2022 Date of pronouncement: 17 05 2022 O R D E R This is assessee’s appeal against the order of the ld. CIT(A), NFAC, New Delhi, dated

MUHAMMED AFTAB ALAM,UTTAR PRADESH vs. JURISDICTIONAL ASSESSING OFFICER, UTTAR PRADESH

In the result, the appeal of the assessee stands allowed

ITA 19/LKW/2022[2019-2020]Status: DisposedITAT Lucknow17 May 2022AY 2019-2020

Bench: Shri. A. D. Jainassessment Year: 2019-20 Muhammed Aftab Alam V. Dcit-6, 8/4, Rak Marg, Sf Colony Lucknow Lucknow Tan/Pan:Acqpa5602E (Appellant) (Respondent) Appellant By: Shri Hemant Jain, Advocate Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 05 05 2022 Date Of Pronouncement: 17 05 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 18.11.2021, For Assessment Year 2019-20, Raising The Following Grounds Of Appeal: 1. The Ld. Cit(A) Grossly Erred Both On Facts & In Law In Confirming The Intimation U/S 154 Sent By Cpc Where By It Processed The Return Of Income Of Appellant For Ay 2019-20 At Rs.26,09,757/-.

For Appellant: Shri Hemant Jain, AdvocateFor Respondent: Shri Amit Nigam, D.R
Section 154Section 2(24)(x)Section 36(1)(va)Section 43B

v. DCIT-6, 8/4, Rak Marg, SF Colony Lucknow Lucknow TAN/PAN:ACQPA5602E (Appellant) (Respondent) Appellant by: Shri Hemant Jain, Advocate Respondent by: Shri Amit Nigam, D.R. Date of hearing: 05 05 2022 Date of pronouncement: 17 05 2022 O R D E R This is assessee’s appeal against the order of the ld. CIT(A), NFAC, New Delhi, dated

MR.SHITIJ DHAWAN,KANPUR vs. THE ASSESSING OFFICER, KANPUR

In the result, the appeal of the assessee stands allowed

ITA 36/LKW/2022[2019-2020]Status: DisposedITAT Lucknow30 May 2022AY 2019-2020

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 Mr. Shitij Dhawan V. The Assessing Officer 122/235, Fazalganj Special Range Kanpur Kanpur Tan/Pan:Acqpd3380G (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R
Section 36(1)(va)Section 43B

v. The Assessing Officer 122/235, Fazalganj Special Range Kanpur Kanpur TAN/PAN:ACQPD3380G (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Advocate Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 17 05 2022 Date of pronouncement: 30 05 2022 O R D E R PER A.D. JAIN, V.P.: This is assessee’s appeal against the order

ULTRA VALUE,LUCKNOW vs. ITO (1)(1), LUCKNOW, LUCKNOW

In the result, the appeal of the assessee stands allowed

ITA 109/LKW/2021[2019-2020]Status: DisposedITAT Lucknow06 Apr 2022AY 2019-2020

Bench: Shri. A. D. Jainassessment Year: 2019-20 Ultra Value V. The Ito (1)(1) C-1619/12, Rajajipuram Lucknow Lucknow Tan/Pan:Aaefu0694G (Appellant) (Respondent) Appellant By: Shri Ashok Seth, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 08 03 2022 Date Of Pronouncement: 06 04 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 21.9.2021 For Assessment Year 2019-20, Raising The Following Grounds Of Appeal: 1. That The Income Returned Should Have Been Accepted. 2. That Application Filed U/S 154 Should Have Been Accepted. 3. The Addition Made By Learned Lower Court Was Not Within The Preview Of Adjustments Which Could Be Made U/S 143(1)(A). 4. That In The Facts & Legal Aspects Of The Case Learned Lower Court Erred In Holding That Amendment Made To Section 36(1)(Va) By Finance Act, 2021 Were Retrospective In Nature. 5. That The Learned Lower Court Erred In Facts & Legal Aspects Of The Case In Confirming The Addition Made Of Page 2 Of 17

For Appellant: Shri Ashok Seth, C.AFor Respondent: Shri Harish Gidwani, D.R
Section 139(1)Section 143(1)(a)Section 154Section 36(1)(va)Section 43B

v. The ITO (1)(1) C-1619/12, Rajajipuram Lucknow Lucknow TAN/PAN:AAEFU0694G (Appellant) (Respondent) Appellant by: Shri Ashok Seth, C.A. Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 08 03 2022 Date of pronouncement: 06 04 2022 O R D E R This is assessee’s appeal against the order of the ld. CIT(A), NFAC, New Delhi

MOHD HASEEB,LUCKNOW vs. INCOME TAX OFFICER, RANGE 6(2), LUCKNOW

In the result, the appeal of the assessee stands allowed

ITA 76/LKW/2022[2018-2019]Status: DisposedITAT Lucknow27 Jun 2022AY 2018-2019

Bench: Shri. A. D. Jainassessment Year: 2018-19 Mohd. Haseeb V. The Ito 551 Jha, Ram Nagar Range 6(2) Kanpur Road, Alambagh Lucknow Lucknow Tan/Pan:Abcph6980P (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 16 06 2022 Date Of Pronouncement: 27 06 2022 O R D E R This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A), Nfac, New Delhi, Dated 29.12.2021, For Assessment Year 2018-19, Raising The Following Grounds Of Appeal: 1. Because Without Considering The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Has Erred In Law & In Facts In Sustaining The Addition Of Rs.23,88,734/- Under Section 36(1)(Va) R.W.S. 2(24)X) Of The Income Tax Act, 1961 Being Delay In Deposition Of Employees Share Of Provident Fund. 2. That In Any Case & In Any View Of The Matter, Impugned Addition/Allowance Assessment Order Are Bad In Law, Illegal, Unjustified, Contrary To Facts & Law & Based Upon Recording Of Incorrect Facts & Finding, Without Giving Adequate Opportunity Of Hearing, In Violation Of Principles Of Natural Justice & The Same Deserves To Be Quashed.

For Appellant: Shri Samrat Chandra, C.AFor Respondent: Shri Harish Gidwani, D.R
Section 154Section 36(1)(va)

v. The ITO 551 JHA, Ram Nagar Range 6(2) Kanpur Road, Alambagh Lucknow Lucknow TAN/PAN:ABCPH6980P (Appellant) (Respondent) Appellant by: Shri Samrat Chandra, C.A. Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 16 06 2022 Date of pronouncement: 27 06 2022 O R D E R This is assessee’s appeal against the order

M/S BRIGHT 4 WHEEL SALES PRIVATE LIMITED ,LUCKNOW vs. DCIT, WARD -1, LUCKNOW

In the result, the appeal of the assessee stands allowed

ITA 15/LKW/2022[2018-2019]Status: DisposedITAT Lucknow30 May 2022AY 2018-2019

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2018-19 M/S Bright 4 Wheel Sales V. The Dy. Cit Private Limited Ward 1 11/Cp-6, Vikas Nagar, Lucknow Ring Road, Lucknow Tan/Pan:Aaccb8810E (Appellant) (Respondent) Appellant By: Ms. Shweta Mittal, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

For Appellant: Ms. Shweta Mittal, C.AFor Respondent: Shri Harish Gidwani, D.R
Section 139(1)Section 36Section 36(1)(va)Section 43B

1) of Income-tax Act. Page 2 of 17 4. The Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in considering the amendment by Finance Act 2021 in provisions of section 36 read with section 43B of Income-tax Act as retrospective despite of it being prospective in light of Memorandum of Finance Bill

M/S GULATI EXTRUSIONS PVT. LTD,KANPUR vs. DCIT, CIRCLE-2(1)(1), KANPUR

In the result, the appeal of the assessee is dismissed

ITA 45/LKW/2021[2018-2019]Status: DisposedITAT Lucknow18 Oct 2022AY 2018-2019

Bench: Shri. Vijay Pal Raoassessment Year: 2018-19 M/S Gulati Extrusions Pvt. Ltd. V. The Dcit 17-A, Co-Operative Industrial Circle 2(1)(1) Estate Kanpur Kanpur Tan/Pan:Aaacg5008M (Appellant) (Respondent) Appellant By: None (Adjournment Application) Respondent By: Shri Amit Nigam, D.R. Date Of Hearing: 18 10 2022 Date Of Pronouncement: 18 10 2022 O R D E R This Appeal By The Assessee Is Directed Against The Order Dated 1.3.2021 Of The Ld. Cit(A), Nfac, Delhi For The Assessment Year 2018-19. 2. There Is A Delay Of Five Days In Filing The Present Appeal. The Director Of The Assessee Company Has Filed An Application For Condonation Of Delay, Stating Therein That The Papers Required For Filing The Appeal Was Sent Through Speed Post On 27.4.2021 Well Within The Limitation Period, However The Same Was Delivered By The Postal Authorities In The Office Of The Tribunal On 5.5.2021. It Was Further Stated That Since The Nominal Delay Of Five Days Was Due To Late Delivery Of The Dak By The Postal Authorities, The Delay May Be Condoned & The Appeal Be Admitted For Hearing. Having Carefully Perused The Application For Condonation Of Delay, I Find That There Was Sufficient Cause For The Delay In Filing Of The Appeal. Accordingly, The Delay Of 5 Days Is Condoned & Admit This Appeal For Hearing.

For Appellant: None (Adjournment Application)For Respondent: Shri Amit Nigam, D.R
Section 139(1)Section 36(1)Section 36(1)(va)Section 43B

V of the IT Act. What is apparent is that the scheme of the Act is such that Sections 28 to 38 deal with different kinds of deductions, whereas Sections 40 to 43B spell out special provisions, laying out the mechanism for assessments and expressly prescribing conditions for disallowances. In terms of this scheme, Section 40 (which too starts with

M/S R.K. ENGINEERS SALES LIMITED,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, WARD - 3, LUCKNOW, LUCKNOW

In the result, the appeal of the assessee stands allowed

ITA 124/LKW/2021[2019-2020]Status: DisposedITAT Lucknow30 May 2022AY 2019-2020

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2019-20 M/S R. K. Engineers Sales V. The Dcit Limited Ward 3 B-116, 1St Floor Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aabcr8335D (Appellant) (Respondent) Appellant By: Ms Shweta Mittal, C.A. Respondent By: Shri Harish Gidwani, D.R. Date Of Hearing: 17 05 2022 Date Of Pronouncement: 30 05 2022 O R D E R

For Appellant: Ms Shweta Mittal, C.AFor Respondent: Shri Harish Gidwani, D.R
Section 139(1)Section 36Section 36(1)(va)Section 43B

1) of Income-tax Act. 4. The Ld. Commissioner of Income-tax (Appeals) has erred in law and on facts in considering the amendment by Finance Act, 2021 in provisions of section 36 read with section 43B of Income-tax Act as retrospective despite of it being prospective in light of Memorandum of Finance Bill 2021 and order of jurisdictional

SHAKUN SALES PRIVATE LIMITED,LUCKNOW vs. THE ASSESSING OFFICER 4(1), LUCKNOW

In the result, both the appeals of the assessee stand allowed

ITA 14/LKW/2022[2019-2020]Status: DisposedITAT Lucknow30 May 2022AY 2019-2020

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

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Harish Gidwani, D.R
Section 154Section 2Section 36(1)(va)

v. The Assessing Officer 4(1) 29-30, Mahanagar Lucknow Lucknow TAN/PAN:AAICS1761K (Appellant) (Respondent) Appellant by: Shri Rakesh Garg, Advocate Respondent by: Shri Harish Gidwani, D.R. Date of hearing: 17 05 2022 Date of pronouncement: 30 05 2022 O R D E R PER BENCH: These are assessee’s appeals against the respective orders