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

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.

disallowance under Section 40A(3) without giving due weightage to the totality of the circumstances and considerations of business expediency

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

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)

disallowance under section 40A(7)’. The ld. AO concluded the assessment with the finding that, ‘no addition on the issue

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)

disallowance under section 40A(7)’. The ld. AO concluded the assessment with the finding that, ‘no addition on the issue

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

GURDAS MAL ARORA,KANPUR vs. THE A O CIRCLE-1(2)(1), KANPUR

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshragurdas Mal Arora V. The Assessing Officer, 21/L/4, Daboli, Circle-1(2)(1) Kanpur. 16/69, Aayakar Bhawan, Civil Lines, Kanpur- 208001. Pan:Afepm4342J (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri Amit Kumar, Cit-Dr O R D E R

section 40A(2) of the Act, typically the whole amount of claim is not disallowed. The claim is partly disallowed

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)

section 40a(ia), he disallowed the expenditure of Rs.4,02,44,816/- and added the same back to the income

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

M/S ALLIANCE BUILDERS & CONTRACTORS LTD.,KANPUR vs. ASTT. COMMISSIONER OF INCOME TAX, KANPUR

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

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2011-12 M/S. Alliance Builders & Asst.Commissioner Of V. Contractors Ltd Income Tax, Central Circle-2 C/O 24/4, The Mall, Kanpur. Laxmi Niwas, 10/503, Allen Ganj, Kanpur. Pan:Aaeca8217A (Appellant) (Respondent) Appellant By: Shri Shubham Rastogi, C.A. Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 28 11 2024 O R D E R

disallowance made by AO on account of payment made to contractor by provision of section 40a(ia) of the Act. 11. That

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

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

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

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

disallowance of excessive payment to M/s Prag Precision Tools under the provision of Section 40A(2) ignoring the fact that

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. 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

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

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 RAJ KUMAR SINGH & CO.,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, LUCKNOW

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

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

section 40A (2) (b) of the Act. In the cases of Creditors covered u/s 40A (2) (b) I hold that interest rate of 20% is reasonable as loans given by them to the appellant are in reality not the unsecured loans i.e. because the partners of the borrowing firm are related to them and hence their loans are not that