ABHISHEK TRIPATHI,KANPUR vs. INCOME TAX OFFICER, KANPUR

ITA 749/LKW/2026Status: DisposedITAT Lucknow13 August 2026AY 2020-215 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was not given a proper opportunity to be heard and to cross-examine the material relied upon by the Assessing Officer. Therefore, the principles of natural justice were violated.

What were the facts?

The assessee's return for AY 2020-21 was assessed ex parte after reassessment proceedings were initiated based on information from a search on the Bhutani Group. An addition of Rs. 3,88,500/- was made, which was upheld by the CIT(A).

What were the issues?

Whether reassessment proceedings were validly initiated without proper material and if the assessment order was passed in violation of natural justice by denying cross-examination.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 69,Section 115BBE,Section 132

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, LUCKNOW BENCH “SMC”, LUCKNOW

Before: SHRI KUL BHARAT

PER KUL BHARAT, VICE PRESIDENT.: This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 16.06.2026 pertaining to the assessment year 2020-21. The assessee has raised the following grounds of appeal: - “On the facts and in the circumstances of the case and in law, the Ld. NFAC/CIT(A) erred in confirming the following actions of the Assessing Officer:

1.

Initiating reassessment proceedings

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 →