TINICH SAHKARI GANNA SAMITI LIMITED,BASTII vs. ITO, BASTI

Bench: Shri. Sudhanshu Srivastava

80,618/- from M/s Govind Nagar Sugar, a Unit of Phenil Sugar Pvt. Ltd. and received interest on deposits of Rs.54,367/-. The AO noted that in the return filed by the assessee, it had shown sales/gross receipt at Rs.2,98,333/- and claimed expenses at Rs.35,08,236/- under the head ‘Other Expenses’. In response to the query raised

TINICH SAHKARI GANNA SAMITI LIMITED,BASTI vs. ITO, , BASTI

Bench: Shri. Sudhanshu Srivastava

80,618/- from M/s Govind Nagar Sugar, a Unit of Phenil Sugar Pvt. Ltd. and received interest on deposits of Rs.54,367/-. The AO noted that in the return filed by the assessee, it had shown sales/gross receipt at Rs.2,98,333/- and claimed expenses at Rs.35,08,236/- under the head ‘Other Expenses’. In response to the query raised

INCOME TAX OFFICER-2(3), LUCKNOW vs. U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

80,10,634/-.\n\n3.) The Ld. CIT (A) has erred in deleting the addition made on account of advances of\ncontracts of Rs 16,37,86,375/-.\n\n4.) Appellant craves leave to add or amend the ground of appeal, as stated above as\nand when need of doing so arises with the prior permission

SHILPA KHANDELWAL,BAREILLY vs. DEPUTY COMMISSIONER OF INCOME TAX-2, BAREILLY

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

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Smt. Shilpa Khandelwal V. The Dy. Cit-2 330, Kalibari Bareilly Bareilly (U.P) Tan/Pan:Arypk5700A (Appellant) (Respondent) Appellant By: Shri P. K. Kapoor, C.A. Respondent By: Shri Sanjeev Krishna Sharma, D.R. Date Of Hearing: 27 02 2025 Date Of Pronouncement: 24 04 2025 O R D E R

transferred to assessee given by M/s Shalibhadra Steel Pvt. Ltd. in response to notice issued under section 133(6) of the Act. (9) Dematerialisation request Form dated 27.05.2014 for dematerializing 3000 shares of M/s Kapрас Pharma Ltd. (10) Contract Note-cum-Bill dated 12.11.2014 for sale of 3000 shares of M/s Kapрас Pharma Ltd. ITA No.313/LKW/2023 Page

ALLIANCE NIRMAAN LIMITED,BAREILLY vs. PCIT, BAREILLY

In the result, the appeal of the assessee is allowed

price or all\nsignificant risks and rewards of ownership have been transferred to the buyer and the seller\nretains no effective control of the goods transferred to a degree usually associated with\nownership; and\n(ii) no significant uncertainty exists regarding the amount of the consideration that will be\nderived from the sale of goods. Further In a transaction involving

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

80,10,634/-.\n\n3.) The Ld. CIT (A) has erred in deleting the addition made on account of advances of contracts of Rs 16,37,86,375/-.\n\n4.) Appellant craves leave to add or amend the ground of appeal, as stated above as and when need of doing so arises with the prior permission

U.P HOUSING & DEVELOPMENT BOARD,LUCKNOW vs. INCOME TAX OFFICER-2(3), LUCKNOW

80,10,634/-.\n3.) The Ld. CIT (A) has erred in deleting the addition made on account of advances of\ncontracts of Rs 16,37,86,375/-.\n4.) Appellant craves leave to add or amend the ground of appeal, as stated above as\nand when need of doing so arises with the prior permission of the Hon'ble Bench.”\nITA

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

80,10,634/-.\n\n3.) The Ld. CIT (A) has erred in deleting the addition made on account of advances of\ncontracts of Rs 16,37,86,375/-.\n\n4.) Appellant craves leave to add or amend the ground of appeal, as stated above as\nand when need of doing so arises with the prior permission

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result ITA Nos.532 & 533/Lkw/2014 and ITA Nos

80,10,634/-.\n\n3.) The Ld. CIT (A) has erred in deleting the addition made on account of advances of\ncontracts of Rs 16,37,86,375/-.\n\n4.) Appellant craves leave to add or amend the ground of appeal, as stated above as\nand when need of doing so arises with the prior permission

RAJDHANI NAGAR SAHKARI BANK LTD,LUCKNOW vs. DY.CIT RANGE-6, LUCKNOW

In the result, both the appeals in ITA Nos

transferred to Provident Fund Commissioners Lucknow.\n6. The addition made are highly excessive, contrary to the facts, law and principle of\nnatural justice and without providing sufficient time and opportunity to have its say\non the reasons relied upon.”\nThe facts of the case are that the assessee filed a return of income on\n29.09.2012 declaring a total income

M/S STANDARD FROZEN FOODS EXPORTS PVT LTD,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-II, KANPUR

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 132(4) of the Act on 3rd August, 2015 and letter dated 31st July, 2015 issued by Sh. Madho Gopal Agarwal. The case was centralised as per the orders passed under section 127 of the Act and a notice under section 153A of the Act was issued on 6th September, 2016, which was duly served. Upon receipt of notice

SACHIN VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - II, KANPUR

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 132(4) of the Act on 3rd August, 2015 and letter dated 31st July, 2015 issued by Sh. Madho Gopal Agarwal. The case was centralised as per the orders passed under section 127 of the Act and a notice under section 153A of the Act was issued on 6th September, 2016, which was duly served. Upon receipt of notice

KAMAL KANT VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, KANPUR

In the result, all the appeals are allowed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 132(4) of the Act on 3rd August, 2015 and letter dated 31st July, 2015 issued by Sh. Madho Gopal Agarwal. The case was centralised as per the orders passed under section 127 of the Act and a notice under section 153A of the Act was issued on 6th September, 2016, which was duly served. Upon receipt of notice

SHYAM SUNDER GUPTA,KANPUR vs. DY. COMMISSIONER OF INCOME TAX-1, KANPUR

In the result, the appeal of the assessee is dismissed

80,000/-. The aforesaid investment was made\nby him out of his internal accruals. The AO on examining the details of the\ninvestments made by the assessee noticed that the assessee had received\nfunds from Messrs R.K. Agro Pvt. Ltd., a company in which the assessee\nwas a substantial shareholder. The AO applying the provisions of section

MOHD. ASFAND AKHTAR,KANPUR vs. DEPUTI COMMISSIONER OF INCOME TAX CC-2, KANPUR

In the result, the appeal of Revenue in ITA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

section 27 of the General Clauses Act, 1897 which is mentioned as under: "Meaning of service by post": Where any Central Act or Regulation made after the commencement of this Act authorizes or requires any document to be served by post, whether the expression serve or either of the expressions give or send or any other expression is used, then

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of Revenue in ITA

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

section 27 of the General Clauses Act, 1897 which is mentioned as under: "Meaning of service by post": Where any Central Act or Regulation made after the commencement of this Act authorizes or requires any document to be served by post, whether the expression serve or either of the expressions give or send or any other expression is used, then

ACIT(E), LUCKNOW vs. M/S. BHAGWANT INSTITUTE OF TECHNOLOGY, BIJNOR

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

80,77,713/- on this account. The Assessing\nOfficer also disallowed certain expenditure on the ground that\nthe same could not be verified. Thus, 25% of such expenditure\nITA No.219/LKW/2020\nPage 3 of 23\nwas disallowed and made addition of Rs.37,55,277/- in this\nregard. Further, the Assessing Officer made addition in respect of\nthe scholarships amounting to Rs.3