COMMISSIONER OF INCOME TAX-II AAYAKAR BHAWAN LUCKNOW; UPPER INDIA COUPER PAPER MILLS CO PVT LIMITED THROUGH ITS DIRECTOR Vs. UPPER INDIA COUPER PAPER MILLS CO PVT LIMITED, LUCKNOW; COMMISSIONER OF INCOME TAX-II, ASHOK MARG LUCKNOW

JUDGEMENT

(1.) Heard Sri J.N. Mathur, learned Senior Advocate, assisted by Sri Mudit Agarwal, Advocate, for Assessee and Sri Manish Misra, Advocate, for Revenue.

(2.) These four appeals (except Sl. No.-5) have been filed under Section 260A of Income Tax Act, 1961 (hereinafter referred to as "Act, 1961") arising from judgments and orders of Income Tax Appellate Tribunal (hereinafter referred to as "Tribunal"). Three appeals are by Assessee, M/s Upper India Couper Paper Mills Co. Private Limited (hereinafter referred to as "Assessee") and one by Commissioner of Income Tax (hereinafter referred to as "Revenue"). The details of judgments of Tribunal, relevant Assessment Years (hereinafter referred to as "A.Y.") etc. are given in the following chart: <FRM>JUDGEMENT_182_LAWS(ALL)1_2018_1.html</FRM>

(3.) There is a Writ Petition also, filed by Assessee, i.e., Misc. Bench No. 1812 of 2014 wherein petitioner has challenged Reference dated 10.10.2013 made by Joint Commissioner of Income Tax, Range-VI, Lucknow, i.e. Assessing Officer (hereinafter referred to as "A.O.") to District Valuation Officer (hereinafter referred to as "D.V.O.") and provisional valuation report dated 28.02.2014/03.03.2014 and 10.03.2014 submitted by DVO i.e. respondent-3.