USHA DEVI,FAIZABAD vs. INCOME TAX OFFICER-II, FAIZABAD

ITA 228/LKW/2026Status: DisposedITAT Lucknow17 July 2026AY 2011-1217 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the reassessment proceedings under Section 147 were initiated without sufficient reason and with mechanical approval. Furthermore, on merits, the land sold was agricultural land beyond 10 KM from municipal limits, thus not a capital asset.

What were the facts?

The Assessing Officer made an addition of Rs. 16,82,354/- on account of Long Term Capital Gain on sale of land. The assessee contended that the land was agricultural land located far from municipal limits and that reassessment proceedings were initiated without proper reasons. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether reassessment proceedings under Section 147 were validly initiated and whether the sale of agricultural land beyond 10 KM from municipal limits constitutes a capital gain.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 2(14)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW

Before: SHRI ANADEE NATH MISSHRA

For Appellant: Shri Shailendra Mishra, Advocate

(A)

This appeal vide I.T.A. No.228/Lkw/2026 has been filed by the assessee for assessment year 2011-12 against impugned appellate order dated 19.12.2025 (DIN & Order No.ITBA/APL/S/250/2025- 26/1083915235(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. In this appeal, the assessee has raised the following grounds: - Assessment Year:2011-12 2 (B)

In this case, assessment order dated 30.12.2016 was passed by the Assessing Officer (“AO”, for short) u/s 143(3) read with section 147 of the Income Tax Act, 1961 (“Act”, for short) whereby the assessee’s total income was determined at Rs.16,85,210/-. In the aforesaid assessment order, an addition o

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →