ARIF INDUSTRIES PVT.LTD.,LUCKNOW vs. CIT(A), LUCKNOW
In the result, the appeal of the assessee is partly allowed for statistical purposes
ITA 638/LKW/2024[2022-23]Status: DisposedITAT Lucknow28 Oct 2025AY 2022-23
Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.638/Lkw/2024 ननिाारण वर्ा/ Assessment Year: 2022-23 Arif Industries Pvt Ltd V. Commissioner Of Income 2Nd Floor Metro City Centre, Tax Appeals/National Metro City, Paper Mill Faceless Appeal Centre Compound, Nishat Ganj, Delhi. Lucknow-226006. Pan:Aacca2048M अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri Rajeev Joshi, Ca प्रत्यर्थी कक और से /Respondent By: Shri Amit Kumar, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 09 09 2025 घोर्णा कक तारीख/ Date Of 28 10 2025 Pronouncement: आदेश / O R D E R
For Appellant: Shri Rajeev Joshi, CAFor Respondent: Shri Amit Kumar, CIT(DR)
Section 139Section 139(1)Section 143(1)(a)Section 44ASection 80
disallowed deduction u/s 80-IB. Accordingly, these grounds of appeal are dismissed.”
6. The assessee placed reliance on the decision of the Co- ordinate Bench of this Tribunal in the case of Sanjay Kukreja vs
ACIT in ITA. No.652/Del/2023 for A.Y. 2019-20 vide order dated
30.01.2024, the Tribunal has elaborately discussed the identical issue and held as under
