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

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

54F \nof Income Tax Act, 1961. \n\n6. Whether on facts and circumstances of the case and in law, the CIT(A) erred in \ndeleting the addition of Rs.1,00,000/- in respect of gift received from father Shri \nSurya Narayan Pandey without appreciating the fact that the assessee has not \nproduced any documentary evidence in support of his claim

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

u/s 80G to the extent of \ndonation of Rs.9,00,000/- out of Rs.14,06,000/- allowed part relief to the \nextent of Rs.6,00,000/-. \n5. Because the Ld. CIT(A) Lucknow-III has erred on facts & law while not \n"\n306 \n", "summary": { "facts": "The assessee is a government contractor engaged in the business of construction of roads