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

section 253(3) of IT Act. The \nassessee has submitted application for condonation of delay in filing of the \nCross Objection; pleading that the delay was unintentional and beyond the \ncontrol of the assessee and has requested to admit the Cross Objection for \nhearing. The learned Departmental Representative for Revenue did not \nexpress any objection to assessee’s application

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

253 (Gau.) Manu/GH/07070/2018 in para-28 has held as under: "When an Authority is required to give his approval, it is also to be understood that such Authority makes an application of mind as to whether the matter that is required to be approved satisfies all the requirements of Law or procedure to which it may be subjected. In other

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

253 (Gau.) Manu/GH/07070/2018 in para-28 has held as under: "When an Authority is required to give his approval, it is also to be understood that such Authority makes an application of mind as to whether the matter that is required to be approved satisfies all the requirements of Law or procedure to which it may be subjected. In other

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

253 (Gau.) Manu/GH/07070/2018 in para-28 has held as under: "When an Authority is required to give his approval, it is also to be understood that such Authority makes an application of mind as to whether the matter that is required to be approved satisfies all the requirements of Law or procedure to which it may be subjected. In other

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

253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the Cross Objection; pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the Cross Objection for hearing. The learned Departmental Representative for Revenue did not express any objection to assessee’s application for condonation

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

253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the Cross Objection; pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the Cross Objection for hearing. The learned Departmental Representative for Revenue did not express any objection to assessee’s application for condonation

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

253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the Cross Objection; pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the Cross Objection for hearing. The learned Departmental Representative for Revenue did not express any objection to assessee’s application for condonation

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

147/- in Rs.\n62783806/- already made in\noriginal assessment order\nu/s 143(3) and sustained by\nCIT(A) Order dt.\n19/12/2023 and disputed\nbefore Hon'ble ITAT (ITA-\n17/LKW/2020).\nCIT(A) has provided relief and\nrestricted the disallowances to\nthe extent of Rs. 59619661/-\nremaining deduction of Rs.\n3164146/- is sustained\nconsidering the earlier order of\nCIT(A) dt. 19/12/2023

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

In the result, appeals vide I

147/- in Rs.\n62783806/- already made in\noriginal assessment order\nu/s 143(3) and sustained by\nCIT(A) Order dt.\n19/12/2023 and disputed\nbefore Hon'ble ITAT (ITA-\n17/LKW/2020).\nCIT(A) has provided relief and\nrestricted the disallowances to\nthe extent of Rs.59619661/-\nremaining deduction of Rs.\n3164146/- is sustained\nconsidering the earlier order of\nCIT(A) dt. 19/12/2023

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

147/- in Rs.\n62783806/- already made in\noriginal assessment order\nu/s 143(3) and sustained by\nCIT(A) Order dt.\n19/12/2023 and disputed\nbefore Hon'ble ITAT (ITA-\n17/LKW/2020).\nCIT(A) has provided relief and\nrestricted the disallowances to\nthe extent of Rs.59619661/-\nremaining deduction of Rs.\n3164146/- is sustained\nconsidering the earlier order of\nCIT(A) dt. 19/12/2023

NISHA FAZAL,GAUTAM BUDH NAGAR vs. ITO-4(3), KANPUR-01

In the result, appeal of the assessee is allowed

253(3) of IT Act. The assessee has submitted\napplication, duly supported by affidavit, for condonation of delay in filing of\nthe appeal; pleading that the delay was unintentional and beyond the\ncontrol of the assessee and has requested to admit the appeal for hearing.\nThe learned Sr. Departmental Representative for Revenue did not express\nany objection to assessee

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

section 253(3) of IT Act. The \nassessee has submitted application for condonation of delay in filing of the \nCross Objection; pleading that the delay was unintentional and beyond the \ncontrol of the assessee and has requested to admit the Cross Objection for \nhearing. The learned Departmental Representative for Revenue did not \nexpress any objection to assessee’s application

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

253 of the Act, authorizes the respondent to file cross-objection against any part of the impugned order by which it is aggrieved. The procedure contemplated in the Income Tax Rules, 1962 and followed by the Registry is that on receipt of an appeal from the appellant it issues notice to the respondent. Though it is not a notice fixing

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

253 of the Act, authorizes the respondent to file cross-objection against any part of the impugned order by which it is aggrieved. The procedure contemplated in the Income Tax Rules, 1962 and followed by the Registry is that on receipt of an appeal from the appellant it issues notice to the respondent. Though it is not a notice fixing

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

253 of the Act, authorizes the respondent to file cross-objection against any part of the impugned order by which it is aggrieved. The procedure contemplated in the Income Tax Rules, 1962 and followed by the Registry is that on receipt of an appeal from the appellant it issues notice to the respondent. Though it is not a notice fixing

U.P STATE FOOD & ESSENTIAL COMMODITIES LTD.,LUCKNOW vs. INCOME TAX OFFICER-VI(2), LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

253 of the Act, authorizes the respondent to file cross-objection against any part of the impugned order by which it is aggrieved. The procedure contemplated in the Income Tax Rules, 1962 and followed by the Registry is that on receipt of an appeal from the appellant it issues notice to the respondent. Though it is not a notice fixing

HARE KIRSHNA FOOD PRODUCTS,MORADABAD vs. PR.COMMISSIONER OF INCOME TAX, BAREILLY

In the result, the appeal of the assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year:2011-12

2(a) of section 263 of the Act. Hence, the assessment order passed by the AO is hereby cancelled to make fresh assessment denovo as per law after giving due and reasonable opportunity to the assessee and after investigating complete facts.” The learned PCIT , thus,cancelled the reassessment order dated 14.12.2018 passed by AO u/s 143(3) read with Section

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

reassessment order u/s 147 of the Act had been passed by the Assessing Officer without issuing the mandatory notice under section 143(2) of the Act, the ld. "CIT(A)" should have held the re-assessment order as illegal, bad in law and without jurisdiction. 6. BECAUSE in the reason to believe the Id. AO had not substantiated