U.P.COOPERATIVE FEDERATIONLTD,LUCKNOW vs. ITO-2(3), , LUCKNOW
In the result, the appeal of the assessee is dismissed
ITA 260/LKW/2023[2003-14]Status: DisposedITAT Lucknow19 Dec 2025AY 2003-14
Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.260/Lkw/2023 ननिाारण वर्ा/ Assessment Year: 2003-04 U.P. Cooperative Federation V. Income Tax Officer-2(3) Ltd Pratyaksh Kar Bhawan, Pcf Building, 32, Station Road, 57, Ram Tirath Marg, Lucknow-226004. Hazratganj, Lucknow- 226001. Pan:Aaaau0373P अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri D. D. Chopra, Advocate प्रत्यर्थी कक और से /Respondent By: Shri Neeraj Kumar, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 22 09 2025 घोर्णा कक तारीख/ Date Of 19 12 2025 Pronouncement: आदेश / O R D E R
For Appellant: Shri D. D. Chopra, AdvocateFor Respondent: Shri Neeraj Kumar, CIT(DR)
Section 142Section 142(2)(a)Section 153(2)(a)Section 271Section 80PSection 80P(2)
u/s 144/250/254 of the Act dated
25.08.2014, whereby he assessed income at Rs.11,75,33,812/-.
While doing so, the AO made various additions partly allowing the deductions claimed under sections 80P(2)(a)(iv), 80P(2)(e), and 80P(2)(d) of the Act. The assessee carried the matter before the Ld. CIT(A) who sustained the finding