KARUNESH KUMAR SHUKLA,LUCKNOW vs. INCOME TAX OFFICER-1(1), LUCKNOW

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

reassessment by issue of notice under section 148 after following the prescribed procedure. The ld. AO records that several opportunities were given to the assessee to make compliance before the ld. AO but even though the notices were also sent by speed post and email, no compliance was made by the assessee. Thereafter, the ld. AO proceeded to complete

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT(CENTRAL)-2, LUCKNOW

54F of the Act. The Ld. CIT(A)\nconsidering the facts and circumstances of the case and in accordance with\nlaw has allowed the appeal.\nIssue No. 11 – AY 2021-22\nAddition due to Non deduction of TDS on payment of Rs.3074000\n@ 30% i.e. 922200/- in violation of the provision of section\n40a(ia)\nIn relevant year

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

54F of the Act. The Ld. CIT(A) considering the facts and circumstances of the case and in accordance with law has allowed the appeal. Issue No. 11 – AY 2021-22 Addition due to Non deduction of TDS on payment of Rs. 3074000 @ 30% i.e. 922200/- in violation of the provision of section 40a(ia) In relevant year

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

54F of the Act. The Ld. CIT(A) considering the facts and circumstances of the case and in accordance with law has allowed the appeal. Issue No. 11 – AY 2021-22 Addition due to Non deduction of TDS on payment of Rs. 3074000 @ 30% i.e. 922200/- in violation of the provision of section 40a(ia) In relevant year

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

54F of the Act. The Ld. CIT(A) considering the facts and circumstances of the case and in accordance with law has allowed the appeal. Issue No. 11 – AY 2021-22 Addition due to Non deduction of TDS on payment of Rs. 3074000 @ 30% i.e. 922200/- in violation of the provision of section 40a(ia) In relevant year