BHAWANI DEVELOPERS,LUCKNOW vs. INCOME TAX OFFICER-4(1), LUCKNOW-NEW, LUCKNOW-NEW
Appeal is disposed of in accordance with the aforesaid\ndirections
ITA 253/LKW/2025[2018-19]Status: DisposedITAT Lucknow09 Oct 2025AY 2018-19
Section 133(6)Section 142(1)Section 144BSection 147Section 68
194J are applicable in respect of these payments. Hence an amount\nof Rs.39,000/- are disallowed by invoking provisions of section 40(a)(ia) of the act and\nadded to the total income of the assessee.\n3.8.6 In view of above stated facts, I am satisfied that the assessee has under reported its\nincome by misreporting. Hence penalty proceedings