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5 results for “section 68”+ Section 3Aclear

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Key Topics

Section 684Addition to Income4Section 143(3)3Section 2502Section 112Section 12A2Section 133(6)2Depreciation2Cash Deposit2Natural Justice

ROHILKHAND EDUCATIONAL CHARITABLE TRUST,BAREILLY vs. DCIT, CENTRAL CIRCLE, BAREILLY

In the result, both appeals of the assessee in ITA No

ITA 181/LKW/2024[2017-18]Status: DisposedITAT Lucknow22 Sept 2025AY 2017-18

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.181 & 182/Lkw/2024 A.Ys.2017-18 & 2018-19 Rohilkhand Educational Vs. Dcit, Charitable Trust, Bareilly Central Circle, Bareilly Pan: Aaatr6902J (Appellant) (Respondent) Assesseeby: Sh. Rakesh Garg, Adv Revenue By: Sh. S.H. Usmani, Cit Dr Date Of Hearing: 14.08.2025 Date Of Pronouncement: 22.09.2025 O R D E R Per Bench: [ These Two Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-3, Lucknow Dated 19.03.2024 & 22.03.2024, Passed Under Section 250 Of The Income Tax Act, 1961, For The A.Ys. 2017-18 & 2018-19, Dismissing The Appeals Of The Assessee Against Orders Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961. The Grounds Of Appeal Are As Under:- “(1).That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Not Considering The Fact That In The Alleged Assessment Order, The Columns Of Name Of Assessee, Pan, Asst Year, Date Of Assessment & Section Under Which Passed, Are Blank. (2)That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Treating The Demand As Valid Which Was Not Computed On The Basis Of Orderthat May Not Be Termed To Be An Order Under Section 143(3). (3) That A Demand Of Tax As Computed In The Computation Sheet Is Without Jurisdiction Void-Ab-Inito & Is Liable To Be Annulled. (4) That The Ld. Authorities Below Have Erred In Law As Well As On Facts In Confirming The Addition Of Rs. 736591857/-Comprising  Corpus Donation Aggregating To Rs 7,68,95,000/-, A.Ys. 2017-18 & 2018-19

For Appellant: Sh. Rakesh Garg, AdvFor Respondent: Sh. S.H. Usmani, CIT DR
Section 11
2
Unexplained Cash Credit2
Section 11(1)
Section 11(2)
Section 12A
Section 13(3)
Section 143(3)
Section 250
Section 80G
Section 80G(5)

3A), we are inclined to agree with the ld. CIT(A), that the assessee cannot be allowed the benefit of accumulation on the basis of such a loosely worded notice under section 11(2), that does not enable the ld. AO to subsequently examine whether the purposes for which the amount was accumulated, was actually utilized for such purposes

MADKINI HYDRO POWER PRIVATE LIMITED,DEHRADUN vs. INCOME TAX OFFICER- 4(3), LUCKNOW

In the result, the appeal of the assessee stands allowed for statistical purposes

ITA 228/LKW/2025[2018-19]Status: DisposedITAT Lucknow30 Jun 2025AY 2018-19

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2018-19 Madkini Hydro Power Private V. The Income Tax Officer 4(3) Limited Lucknow Flat No.4, Ii Floor 3, Scindia House Delhi 110 001 Tan/Pan:Aaecm1420B (Appellant) (Respondent) Appellant By: Shri Shalendera Kishore Singh, Adv. Respondent By: Shri R. K. Agarwal, Cit(Dr) Date Of Hearing: 10 06 2025 Date Of Pronouncement: 30 06 2025 O R D E R

For Appellant: Shri Shalendera Kishore Singh, AdvFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 115BSection 144Section 68

68 of the Act. The AO passed the order under section 144 read with sections 143(3A) and 143(3B) of the Act, assessing

BHAWANI DEVELOPERS,LUCKNOW vs. INCOME TAX OFFICER-4(1), LUCKNOW-NEW, LUCKNOW-NEW

Appeal is disposed of in accordance with the aforesaid\ndirections

ITA 253/LKW/2025[2018-19]Status: DisposedITAT Lucknow09 Oct 2025AY 2018-19
Section 133(6)Section 142(1)Section 144BSection 147Section 68

68 of the Act of Rs.20,25,54,000/-.\n3.2\nVariation-II\n3.2.1 Variation on account of labour charges\n3.2.2 During the year under consideration, the assessee has debited labour charges to\nthe tune of Rs.5,79,26,290/- against the total contract receipts of 7,89,21,744/- in the profit\nand loss account. During the course of assessment

VINAI SHUKLA,LUCKNOW vs. ACIT-1, LUCKNOW NEW, LUCKNOW

In the result, the appeal of the assessee is partly allowed

ITA 624/LKW/2024[2017-18]Status: DisposedITAT Lucknow12 Sept 2025AY 2017-18

Bench: Shri Kul Bharat & Shri Nikhil Choudharyआयकर अपील सं/ Ita No.624/Lkw/2024 ननिाारण वर्ा/ Assessment Year: 2017-18 Vinai Shukla V. Acit-1, Lucknow New 2/280, Vikas Khand Gomti Lucknow Nagar, Lucknow-226010. Pratyaksh Kar Bhawan, Lucknow-226001. Pan:Asnps3558C अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Ms Shweta Mittal, Ca प्रत्यर्थी कक और से /Respondent By: Shri Prajesh Srivastava, Sr. Dr सुनवाई कक तारीख / Date Of Hearing: 21 08 2025 घोर्णा कक तारीख/ Date Of 12 09 2025 Pronouncement: आदेश / O R D E R

For Appellant: Ms Shweta Mittal, CAFor Respondent: Shri Prajesh Srivastava, Sr. DR
Section 143(2)Section 153Section 50C

68,000/- on account of Long Term Capital Gain and assessed total income at Rs.1,41,36,990/-. Aggrieved against this, the assessee carried the matter an appeal before the Ld. CIT(A), who after considering the submissions dismissed the appeal of the assessee. Now, the assessee is in appeal before this Tribunal. 3. The assessee has taken multiples grounds

MOHAMMAD MOIN,KANPUR vs. CIT(A), NFAC, KANPUR

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 661/LKW/2024[2018-19]Status: DisposedITAT Lucknow24 Jul 2025AY 2018-19

Bench: Shri Anadee Nath Misshramohammad Moin V. National E-Assessment A-25, New Sabji Mandi, Centre Chakarpur, Kanpur-208002. Delhi. Pan: Afopm8226M (Appellant) (Respondent) Appellant By: None Respondent By: Shri Amit Kumar, Cit(Dr) O R D E R

For Appellant: NoneFor Respondent: Shri Amit Kumar, CIT(DR)
Section 143(3)Section 250Section 68

sections 143(3A) & 143(3B) of the Act whereby the assessee’s Page 2 of 5 total income was assessed at Rs.38,75,110/-. In the aforesaid assessment order, an addition amounting to Rs.15,90,300/- was made on account of cash deposit in the bank account. The assessee’s appeal against the aforesaid addition was dismissed