M/S. SHARANG PLAST ENGGINEERING PRIVATE LIMITED,LUCKNOW vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE-6, LUCKNOW

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

sections": [ "143(3)", "40A(3)", "40A(3A)" ], "issues": "Whether the disallowances made by the AO and confirmed by the CIT(A) were

YASH INFRATECH,LUCKNOW vs. ACIT, RANGE-1, LUCKNOW

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Yash Infratech V. The Acit A-78, Indira Nagar Range 1 Lucknow (U.P) Lucknow Tan/Pan:Aabfy1381R (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, D.R. O R D E R

disallowed the amount of Rs.27,34,800/- spent by the assessee for purchase of land in cash under section 40A(3

SEEMA,LUCKNOW vs. INCOME TAX OFFICER-4(4), LUCKNOW

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

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharya.Y. 2016-17 Seema, Vs. Income Tax Officer-4(4), 349/276, Suppa House, Bazar Lucknow New Khala, Lucknow-226004 Pan:Ftyps6815K (Appellant) (Respondent) Assessee By: Sh. Saurabh Gupta, C.A. Revenue By: Sh. R.K. Agarwal, Cit Dr Date Of Hearing: 30.07.2025 Date Of Pronouncement: 29.08.2025 O R D E R Per Nikhil Choudhary, A.M.: This Is An Appeal Filed By The Assessee Against The Orders Of The Ld. Cit(A), Nfac Under Section 250 Of The Income Tax Act, 1961 On 14.09.2023, Dismissing The Appeal Of The Assessee, Filed Against The Orders Of The Ld. Ao Passed Under Section 143(3), On 11.12.2018. The Grounds Of Appeal Are As Under:- “1. That On The Facts & Circumstances Of The Case, The Order U/S 250 Passed By The Learned Commissioner Of Income Tax, (Appeals) Nfac Was Passed Without Providing Proper Opportunity To The Appellant, Which Is Against The Principles Of Natural Justice & Therefore, The Same Is Void Ab- Initio & Bad In Law. 2. That The Learned Commissioner Of Income Tax (Appeals) Nfac Has Erred In Law & On Facts & Circumstances Of The Case In Confirming The Disallowance Made By The Ld Assessing Officer U/S 40(A)(3) Of The Act Amounting To Rs 3,01,36,682/- Without Appreciating The Material On Record & The Facts Of The Case. 3. That The Learned Commissioner Of Income Tax (Appeals) Nfac Has Erred In Law & On Facts & Circumstances Of The Case In Confirming The Disallowance Under Section 40A(3) Without Giving Due Weightage To The Totality Of The Circumstances & Considerations Of Business Expediency Existing In The Present Case As Contemplated In Section 40A(3) Of The Act.

3. That the learned Commissioner of Income Tax (Appeals) NFAC has erred in law and on facts and circumstances of the case in confirming the disallowance under Section 40A

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

disallowances of expenses on\nnon adherence of TDS provision under section 40A(3) of the Act, where profit is\nestimated

SURYA INTERNATIONAL PVT. LTD.,LUCKNOW vs. CENTRAL PROCESSING CENTRE, BANGALORE

In the result, the appeal is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

section 143(1) dated 24.12.2021, after observing that I.T.A. No.323/Lkw/2025 Assessment Year:2020-21 2 "Ground A: Disallowance of Rs.3,18,342/- u/s 40A(3

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

3) and made assessment u/s 144 of the Act, there may not be in scope for such technical disallowances. Hence, addition of Rs. 9,22,200/- may not be sustained. Issue No. 12 – AY 2021-22 Addition due to violate the provision of section 40A

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

3) and made assessment u/s 144 of the Act, there may not be in scope for such technical disallowances. Hence, addition of Rs. 9,22,200/- may not be sustained. Issue No. 12 – AY 2021-22 Addition due to violate the provision of section 40A

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

3) and made assessment u/s 144 of the Act, there may not be in scope for such technical disallowances. Hence, addition of Rs. 9,22,200/- may not be sustained. Issue No. 12 – AY 2021-22 Addition due to violate the provision of section 40A

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

section 141(1)(a) of the Act is required to be modified. We, therefore, direct the Assessing Officer to give effect to his own order u/s 143(3) of the Act and vacate that portion of the demand created on account of disallowance of provision of gratuity u/s 40A

M/S PRAMOD TELECOM PVT.LTD.,LUCKNOW vs. DCIT/ACIT-3, LUCKNOW

In the result, in ITA. No

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

section 141(1)(a) of the Act is required to be modified. We, therefore, direct the Assessing Officer to give effect to his own order u/s 143(3) of the Act and vacate that portion of the demand created on account of disallowance of provision of gratuity u/s 40A

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

BADRI PRASAD VISHWA NATH JEWELS,LUCKNOW vs. ACIT-2, LUCKNOW

In the result, the appeal is partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowing purchases amounting to Rs.2,54,52,515/- by applying the provisions of section 40A(3) of Income-tax Act. 5. The Ld. Commissioner

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

3) and made assessment u/s 144 of the Act, there\nmay not be in scope for such technical disallowances. Hence, addition of Rs.\n9,22,200/- may not be sustained.\nIssue No. 12 – AY 2021-22\nAddition due to violate the provision of section 40A

ASSISTANT COMMISSIONER OF INCOME TAX-5, KANPUR vs. M.K.U PVT. LTD., KANPUR

In the result, appeal in ITA No

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

3), after examining the books of accounts and records and other parties. The ld. AO, however, held that the payment was in the nature of, ‘fee for technical services’ covered under section 9 (1)(vii) of the Act and placing reliance on the decision of the Hon’ble Delhi High Court in the case of Havells India Limited, he held

DY. COMMISSIONER OF INCOME TAX, FAIZABAD vs. SMT. SARITA NAINWANI, PROP. M/S. BHOLA PHARMA, FAIZABAD

In the result, the appeal of the Revenue is dismissed whereas the appeal of the assessee is allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2011-12 The Dy. Cit V. Smt. Sarita Nainwani Circle, Faizabad Prop. M/S Bhola Pharma 3/2/18, Mukeri Tola Faizabad Tan/Pan:Ahtpn1830B (Appellant) (Respondent) Assessment Year: 2011-12 Smt. Sarita Nainwani V. The Income Tax Officer-Ii Prop. M/S Bhola Pharma Faizabad 3/2/18, Mukeri Tola Faizabad Tan/Pan:Ahtpn1830B (Appellant) (Respondent) Department By: Shri Harish Gidwani, D.R. Assessee By : Shri P. K. Kapoor, C.A. Date Of Hearing: 25 07 2022 Date Of Pronouncement: 17 08 2022 O R D E R

40A(3) of the Income Tax Act, 1961. 5. The ld. Counsel for the assessee, at the outset, has contended that the appeal of the Department is not maintainable for tax effect. The computation of the tax effect has been filed, according to which, the computation is as below: Total income assessed by the A.O. Rs.2,50,81,470.00 Relief

NARENDRA SACHIN ENTERPRISES,LUCKNOW vs. ITO NFAC, LUCKNOW

In the result, the appeal is allowed for statistical purposes

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowing cash payments amounting to Rs.62,41,644/- under the provisions of Section 40A(3) of the Income-tax Act, 1961, without

ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW vs. M/S PRAG INDUSTRIES (INDIA) PVT. LTD., LUCKNOW

In the result, appeal of Revenue and Cross Objection of assessee, both are dismissed

Bench: Shri Kul Bharat, Videshri Anadee Nath Misshra

Section 40A(2) ignoring the fact that the AO has made the addition in absence of any reason provided by the assessee for the excess payment. 6. The CIT (A) has erred in law and on facts in deleting the addition of Rs.3,90,698/- made on account of disallowance of bad debt written off without appreciating the fact that

FUTURE PHARMA PVT.LTD,KANPUR vs. PR. CIT-1, KANPUR

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

section 40a(ia) as reproduced hereinfore.\nkindly\n16. That a perusal of submissions at para 13 to 15 would show that on\nfacts too no disallowance u/s 40a(ia) could be made. In any way it is clear\nthat no prejudice has been caused to the revenue.\n17. That the allegation that tax Audit Report in form