DEVRAJ LIQUOR,SITAPUR vs. PR. COMMISSIONER OF INCOME TAX, BAREILLY

ITA 377/LKW/2025Status: DisposedITAT Lucknow04 June 2026AY 2020-213 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal as the subsequent assessment proceedings resolved the issues raised in the revision. Therefore, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against an order passed by the Principal Commissioner of Income-tax (PCIT) under Section 263, which revised an earlier assessment order. Subsequently, fresh assessment proceedings were initiated, and the Assessing Officer passed a new order accepting the returned income.

What were the issues?

Whether the PCIT's revision order under Section 263 was justified due to alleged lack of inquiry by the AO. The appeal was withdrawn due to subsequent developments in fresh assessment proceedings.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3),Section 142(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI KUL BHARAT & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Ashish Raj Shukla, Advocate
For Respondent: Shri Neil Jain, CIT(DR)

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Pr. Commissioner of Income-tax (“PCIT”, for short), Bareilly dated 22.03.2025, pertaining to the assessment year 2020-21. The assessee has raised the following grounds of appeal: -

“1. BECAUSE the Id. Pr. Commissioner of Income-tax has erred in Law and on facts in holding that the order of Assessment Unit A.O.) dated 25.09.2022 for A.Y.2020-21 passed in consequence io complete scrutiny under section 143(2) of the Act “is erroneous in so far as it is prejudicial to the interests of revenue as per explanation 2(a) to section 263 of the Income tax Act, 1961 ” on a surmise that “the AO has not examine

The order continues below.

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