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 could not be made under the provisions of Section 143(1)(a) of the Act as the issue was highly debatable, at the time when the processing was done. For this proposition, the Ld. AR placed reliance on the recent judgment of the Hon’ble Chhattisgarh High Court in the case of Raj Kumar Bothra vs DCIT, Circle

M/S. APCO INFRATECH PVT. LTD.,,LUCKNOW vs. ACIT-I, LUCKNOW

In the result, appeals vide I

56,447/ of under Section 14A\n\nSection 14A of the Income Tax Act, 1961, mandates that no deduction shall\nbe allowed for any expenditure incurred by the assessee in relation to income\nwhich does not form part of the total income under the Act, i.e., exempt income.\nSpecifically, Section 14A(1) states:\n\n\"For the purposes of determining

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

In the result, the appeal of the assessee stands allowed

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

56,41,200/-. The Assessing Officer completed the assessment, assessing the income of the assessee at Rs.9,59,28,460/-, disallowing a sum of Rs.2,87,268/- by applying the provisions of section 36(1

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

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

56,41,040/-. The Assessing Officer completed the assessment, assessing the income of the assessee at Rs.9,59,79,500/-, disallowing a sum of Rs.3,38,458/- by applying the provisions of section 36(1

SACHIN VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - II, KANPUR

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowance on account of interest on unsecured loan of Rs.789/-. 7. That the assessment completed by learned assessing officer is arbitrary, prejudicial and unlawful. 8. That the learned assessing officer has erred in not providing proper and adequate opportunity to the appellant.” I.T.A. No.55/Lkw/2022 “1. That the notice issued and assessment completed under section 153A of the act is invalid

M/S STANDARD FROZEN FOODS EXPORTS PVT LTD,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-II, KANPUR

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowance on account of interest on unsecured loan of Rs.789/-. 7. That the assessment completed by learned assessing officer is arbitrary, prejudicial and unlawful. 8. That the learned assessing officer has erred in not providing proper and adequate opportunity to the appellant.” I.T.A. No.55/Lkw/2022 “1. That the notice issued and assessment completed under section 153A of the act is invalid

KAMAL KANT VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, KANPUR

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

disallowance on account of interest on unsecured loan of Rs.789/-. 7. That the assessment completed by learned assessing officer is arbitrary, prejudicial and unlawful. 8. That the learned assessing officer has erred in not providing proper and adequate opportunity to the appellant.” I.T.A. No.55/Lkw/2022 “1. That the notice issued and assessment completed under section 153A of the act is invalid

ACIT, RANGE-I, LUCKNOW vs. M/S APCO INFRATECH PVT. LTD., LUCKNOW

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Disallowance expenditure of Rs.2,56,56,447/ of under Section 14A Section 14A of the Income Tax Act, 1961, mandates that no deduction shall be allowed for any expenditure incurred by the assessee in relation to income which does not form part of the total income under the Act, i.e., exempt income. Specifically, Section 14A(1

ASSTT. COMMISSIONER OF INCOME TAX, CC-1, LUCKNOW, AAYAKAR BHAWAN, ASHOK MARG, LUCKNOW vs. APCO INFRATECH PVT. LTD., VIBHUTI KHAND GOMTI NAGAR LKO

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

1. The Ld. CIT (A) has erred in law and on facts by accepting the computation of claim of deduction u/s 80IA containing the provisions of sub-section (7) of the said section as the claim was not made while filing the return of income. 1.1 The Ld. CIT (A) has erred in law and on facts by exceeding

M/S. APCO INFRATECH PVT. LTD.,LUCKNOW vs. ACIT-1, LUCKNOW

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

1. The Ld. CIT (A) has erred in law and on facts by accepting the computation of claim of deduction u/s 80IA containing the provisions of sub-section (7) of the said section as the claim was not made while filing the return of income. 1.1 The Ld. CIT (A) has erred in law and on facts by exceeding

M/S APCO INFRATECH PVT. LTD.,LUCKNOW vs. D/ACIT-1,CENTRAL-1, LUCKNOW

In the result, appeals vide

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

1. The Ld. CIT (A) has erred in law and on facts by accepting the computation of claim of deduction u/s 80IA containing the provisions of sub-section (7) of the said section as the claim was not made while filing the return of income. 1.1 The Ld. CIT (A) has erred in law and on facts by exceeding

M/S BEEAAR AUTOWHEELS INDIA PVT. LTD.,LUCKNOW vs. ITO WARD 1(3), LUCKNOW-NEW

In the result, the appeal of the assessee is dismissed

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2020-21 M/S Beeaar Autowheels India V. The Income Tax Officer Pvt Ltd Ward-1(3) 9, Premier Building, Shahnazaf Aaykar Bhawan, 5, Ashok Road, Lucknow-226001. Nagar, Lucknow-New, Uttar Pradesh-226001. Pan:Aadcb8897L (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv Respondent By: Shri Deepak Yadav, Dr Date Of Hearing: 05 06 2025 Date Of Pronouncement: 19 08 2025 O R D E R

Section 143(1)(a) of the Act and on this ground, the disallowance was not justified. The Ld. AR also invited our attention to the recent judgment of the Hon’ble Chhattisgarh Hight Court in the matter of Raj Kumar Bothra vs DCIT, Circle-2(1) in Tax Case No. 56

UTTAR PRADESH RAJKIYA NIRMAN NIGAM LIMITED,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeal of the assessee is allowed and the appeal of the Department is dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2010-11 Uttar Pradesh Rajkiya Nirman V. Dcit Nigam Limited Range Vi Vishweshariya Bhawan Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessment Year: 2010-11 Dcit V. Uttar Pradesh Rajkiya Nirman Nigam Range Vi Limited Lucknow Vishweshariya Bhawan Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessee By: Shri K. R. Rastogi, Fca Department By: Shri A. K. Bar, Cit (Dr) Date Of Hearing: 30 04 2019 Date Of Pronouncement: 17 05 2019 O R D E R Per A. D. Jain, V.P.: These Cross-Appeals Are Preferred By The Assessee As Well As The Revenue Against The Order Of The Ld. Cit(A)-Ii, Lucknow, Dated 10/3/2017 For The Assessment Year 2010-11. 2. The Sole Ground Of Appeal, Taken By The Assessee In Its Appeal In Ita No.314/Lkw/2017 Is, As Follows:-

1) of the Act. The disallowance of Rs.92,95,51,686/- (correct amount is Rs.86,95,73,737/-) made by the A.O under section 40(a)(ia) of the Act is deleted giving relief to the appellant.” ITA No.314 & 317/LKW/2017 Page 18 of 38 14. The ld. D.R. placed reliance on the order of the A.O and submitted that

DY. COMMISSIONER OF INCOME TAX, LUCKNOW vs. M/S U.P RAJKIYA NIRMAN NIGAM LTD., LUCKNOW

In the result, the appeal of the assessee is allowed and the appeal of the Department is dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2010-11 Uttar Pradesh Rajkiya Nirman V. Dcit Nigam Limited Range Vi Vishweshariya Bhawan Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessment Year: 2010-11 Dcit V. Uttar Pradesh Rajkiya Nirman Nigam Range Vi Limited Lucknow Vishweshariya Bhawan Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessee By: Shri K. R. Rastogi, Fca Department By: Shri A. K. Bar, Cit (Dr) Date Of Hearing: 30 04 2019 Date Of Pronouncement: 17 05 2019 O R D E R Per A. D. Jain, V.P.: These Cross-Appeals Are Preferred By The Assessee As Well As The Revenue Against The Order Of The Ld. Cit(A)-Ii, Lucknow, Dated 10/3/2017 For The Assessment Year 2010-11. 2. The Sole Ground Of Appeal, Taken By The Assessee In Its Appeal In Ita No.314/Lkw/2017 Is, As Follows:-

1) of the Act. The disallowance of Rs.92,95,51,686/- (correct amount is Rs.86,95,73,737/-) made by the A.O under section 40(a)(ia) of the Act is deleted giving relief to the appellant.” ITA No.314 & 317/LKW/2017 Page 18 of 38 14. The ld. D.R. placed reliance on the order of the A.O and submitted that

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

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

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that