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

80C. However, CIT(A) did not allow such deduction and sustained the disallowances of Rs. 1,50,000/- which liable to be deleted considering the peculiar facts of the case and related law. Issue No. 9 – AY 2020-21 Addition u/s 68 Gift from father Sh. S.N. PandeyRs. 1,00,000/- The Ld. AO made addition

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

80C. However, CIT(A) did not allow such deduction and sustained the disallowances of Rs. 1,50,000/- which liable to be deleted considering the peculiar facts of the case and related law. Issue No. 9 – AY 2020-21 Addition u/s 68 Gift from father Sh. S.N. PandeyRs. 1,00,000/- The Ld. AO made addition

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

80C of the Act of Rs.1,50,000/- and \nthereby confirming addit ion of Rs.1,50,000/- without looking into the \nactual investment made by the appellant according to the law. The \naddition of Rs.1,50,000/- is liable to be deleted. \n\n5. Because the Ld. CIT(A) Lucknow-III has erred on facts and law while \nnot adjudicating

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