RIMJHIM STAINLESS LIMITED,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CC-II, KANPUR

ITA 370/LKW/2025Status: DisposedITAT Lucknow03 June 2026AY 2015-163 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal noted that both the assessee and the revenue had no objection to the withdrawal of the appeal. Consequently, the appeal was dismissed as withdrawn.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2015-16, raising several grounds challenging the reassessment proceedings. During the pendency of the appeal, the assessee sought to withdraw it.

What were the issues?

The primary issue was the validity of the reassessment proceedings. However, the appeal was ultimately dismissed due to withdrawal by the assessee.

Which sections of the Income-tax Act were involved?

Section 147,Section 148,Section 151,Section 144B,Section 151A

AI-generated summary — verify with the full judgment below

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

Before: SHRI KUL BHARAT, VICE- & SHRI ANADEE NATH MISSHRA

For Appellant: Shri Ashish Jaiswal, Adv

PER ANADEE NATH MISSHRA:A.M.

(A) The present appeal has been filed by assessee against the impugned appellate order of learned CIT(A)-4, Kanpur dated 18.03.2025, for the AY 2015-16. The assessee has raised the following grounds of appeal:

1.

That the reopening of assessment u/s 147 and issuance of notice u/s 148 of the Income Tax Act, 1961 is without juri iction.

2.

That the notice issued u/s 148 of the Income Tax Act, 1961 is without mandatory and lawful sanction required u/s 151 of the Income Tax Act, 1961. 3. That the reassessment proceeding and its order are invalid and void ab initio as the same has not been completed in a faceless

The order continues below.

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