D.C.I.T., RANGE-3, LUCKNOW vs. SHRI MANOJ GUPTA, LUCKNOW

In the result, both appeals of the department and the assessee are partly allowed

Bench: Shri Kul Bharat & Shri Nikhil Choudharyassessment Year: 2015-16 Manoj Gupta Acit, Range-3 V. B-1/76, Sector K, Aliganj, 27/2, P.K. Complex, Raja Lucknow-226024. Ram Mohan Rai Marg, Lucknow-226001. Pan:Aeopgg7740K (Appellant) (Respondent) Assessment Year: 2015-16 Dcit, Range-3 V. Manoj Gupta 27/2, Raja Ram Mohan Rai B-1/76, Sector K, Aliganj, Marg, P. K. Complex, Lucknow- Lucknow-226024. 226001. Pan: Aeopgg7740K (Appellant) (Respondent) Appellant By: None Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 18.02.2025 Date Of Pronouncement: 19.03.2025 O R D E R Per Nikhil Choudhary, A.M.: Both These Appeals Arise Out Of The Order Of The Ld. Commissioner Of Income Tax Appeals-1, Lucknow [Hereinafter Referred As To “Ld. Cit(A)”] Passed Under Section 250 Of The Income Tax Act, 1961 [Hereinafter Referred As To “The Act”] Dated 18.09.2020 For The Assessment Year 2015-16. While Ita. No.355/Lkw/2020 Has Been Filed By The Assessee, Ita. No.444/Lkw/2020 Has Been Filed By The Department. As The Issues Involved In Both These Appeals Are Similar & Arise Out Of The Same Orders, The Appeals Are Taken Up For Disposal Together. The Grounds Of Appeal In Ita. No.355/Lkw/2020 Are As Under: -

68 of the Act, on account of Sundry Creditors who failed to respond to the notices under section 133(6) of the Act, that were issued by the AO and also in some cases where there were differences in the balances shown by the assessee and as ITA Nos. 355 & 444/LKW/2020 Page 3 of 10 confirmed by them

DEPUTY COMMISSIONER OF INCOME TAX-6, LUCKNOW vs. M/S. U.P. STATE CONSTRUCTION & INFRASTRUCTURE DEVELOPMENT CORPORATION LIMITED, LUCKNOW

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

68,33,045/- made by the AO is sustained to the extent of Rs. 1,92,38,454/- giving relief of Rs. 1,75,94,591/- to the appellant. The AO is however, directed to allow an amount of Rs. 1,62,38,829/- on payment basis in subsequent assessment year 2013-2014 as per section

DY. COMMISSIONER OF INCOME TAX, LUCKNOW vs. M/S U.P RAJKIYA NIRMAN NIGAM LTD., LUCKNOW

In the result, the appeal of the assessee is allowed and the appeal of the Department is dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2010-11 Uttar Pradesh Rajkiya Nirman V. Dcit Nigam Limited Range Vi Vishweshariya Bhawan Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessment Year: 2010-11 Dcit V. Uttar Pradesh Rajkiya Nirman Nigam Range Vi Limited Lucknow Vishweshariya Bhawan Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessee By: Shri K. R. Rastogi, Fca Department By: Shri A. K. Bar, Cit (Dr) Date Of Hearing: 30 04 2019 Date Of Pronouncement: 17 05 2019 O R D E R Per A. D. Jain, V.P.: These Cross-Appeals Are Preferred By The Assessee As Well As The Revenue Against The Order Of The Ld. Cit(A)-Ii, Lucknow, Dated 10/3/2017 For The Assessment Year 2010-11. 2. The Sole Ground Of Appeal, Taken By The Assessee In Its Appeal In Ita No.314/Lkw/2017 Is, As Follows:-

194C of the I.T. Act is applicable in case of carrying out any work including supply of labour for carrying out any work. 3. The CIT(A), Lucknow, has erred in law and on facts in deleting the addition of Rs.11,31,25,121/- without appreciating the fact that the credit balance in clients account is in respect of projects

UTTAR PRADESH RAJKIYA NIRMAN NIGAM LIMITED,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeal of the assessee is allowed and the appeal of the Department is dismissed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2010-11 Uttar Pradesh Rajkiya Nirman V. Dcit Nigam Limited Range Vi Vishweshariya Bhawan Lucknow Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessment Year: 2010-11 Dcit V. Uttar Pradesh Rajkiya Nirman Nigam Range Vi Limited Lucknow Vishweshariya Bhawan Vibhuti Khand, Gomti Nagar Lucknow Tan/Pan:Aaacu5701F (Appellant) (Respondent) Assessee By: Shri K. R. Rastogi, Fca Department By: Shri A. K. Bar, Cit (Dr) Date Of Hearing: 30 04 2019 Date Of Pronouncement: 17 05 2019 O R D E R Per A. D. Jain, V.P.: These Cross-Appeals Are Preferred By The Assessee As Well As The Revenue Against The Order Of The Ld. Cit(A)-Ii, Lucknow, Dated 10/3/2017 For The Assessment Year 2010-11. 2. The Sole Ground Of Appeal, Taken By The Assessee In Its Appeal In Ita No.314/Lkw/2017 Is, As Follows:-

194C of the I.T. Act is applicable in case of carrying out any work including supply of labour for carrying out any work. 3. The CIT(A), Lucknow, has erred in law and on facts in deleting the addition of Rs.11,31,25,121/- without appreciating the fact that the credit balance in clients account is in respect of projects

SHRI SUDHANSHU RASTOGI,LUCKNOW vs. ACIT, RANGE-I, LUCKNOW

In the result, the assessee’s appeal is allowed

Bench: Shri. Mahavir Singh & Shri Girish Agrawalassessment Year: 2013-14 Sudhanshu Rastogi V. The Acit 217, Eldeco Green Range 1 Gomti Nagar Lucknow Lucknow Tan/Pan:Acfpr9504B (Appellant) (Respondent) Appellant By: Shri Samrat Chandra, C.A. Respondent By: Shri S. H. Usmani, Cit (Dr) Date Of Hearing: 29 11 2022 Date Of Pronouncement: 01 12 2022 O R D E R

194C of the Act. The ld. Counsel for the assessee stated that once these are purchase items, the provisions of section 40 (a)(ia) of the I.T. Act for non-deduction of TDS does not apply. On the other hand, the CIT (DR) heavily relied on the assessment order and that of the ld. CIT(A). 5. We have