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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

147/- in Rs. 62783806/- already made in original assessment order u/s 143(3) and sustained by CIT(A) Order dt. 19/12/2023 and disputed before Hon'ble ITAT (ITA- 17/LKW/2020). CIT(A) has provided relief and restricted the disallowances to the extent of Rs.59619661/- remaining deduction of Rs. 3164146/- is sustained considering the earlier order of CIT(A) dt. 19/12/2023. [Para

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

SMT. NIRMALA NIGAM,KANPUR vs. INCOME TAX OFFICER-3(5), KANPUR

In the result, the appeal is allowed

Bench: Shri. A. D. Jainassessment Year: 2009-10 Smt. Nirmala Nigam V. Income Tax Officer 3(5) 104/102, P. Road Kanpur Kanpur Tan/Pan:Afcpn4993C (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri C. K. Singh, D.R. Date Of Hearing: 20 02 2019 Date Of Pronouncement: 22 02 2019

reassessment order dated 30/12/2016 deserves to be held as null and void. 6. BECAUSE in any case, mandatory notice under section 143(2) of the "Act" not served upon the assessee, as required by law, the re-assessment order by the Income-tax Officer-3(5), Kanpur being without authority is to be held as illegal. 7. BECAUSE service