CIT v. Rajeev Sharma

336 ITR 678High Court2011#730 most cited

What is CIT v. Rajeev Sharma authority for?

It is mandatory for the Assessing Officer to issue a notice under Section 143(2) within the statutory period specified in Section 148, after applying mind to the material on record and being satisfied about escaped income. The provisions of Section 143(2) are mandatory in reassessment proceedings initiated under Section 148.

139

judgments rely on this decision, according to BharatTax’s citation analysis of 366,469 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. Rajeev Sharma · 336 ITR 678 · Section 143(2) · Section 148 · mandatory notice · reassessment proceedings · escaped income · assessment procedure · Allahabad High Court · 2011

Also reported as

192 Taxmann 197

Sections most often in play

Section 143(2)Section 148Section 147Section 292BBSection 144Section 143(3)Section 142(1)Section 250

Issues it is cited on

section 274(2)section 243section 245hacasus omissussection 245csection 292bbsettlement applicationsection 245d(4)section 153(4)section 245dsection 244section 144ba

Judgments citing CIT v. Rajeev Sharma

Parmanand, Agra vs. ITO, Ward, 2(1)(2), Agra

In the result, assessee’s appeal is allowed

ITA 447/AGR/2025[2015-16]Status: DisposedITAT Agra17 Apr 2026AY 2015-16
Section 142(1)Section 143(2)Section 144Section 147Section 148Section 250Section 69C

…10 CTR (SC) 8. 2. Rajender Kumar Sehgal vs. ITO, (2019) 414 ITR 286 (Del). 3. PCIT vs. Paramount Biotech Industries Ltd., (2017) 398 ITR 701 (Del). 4. PCIT vs. Shri Jay Shiv Shankar Traders Pvt. Ltd., (2016) 383 ITR 448 (Del). 5. CIT vs. Rajeev Sharma, (2011) 336 ITR 678 (All). 6. PCIT vs. Staunch Marketing Pvt. Ltd., (2018) 404 ITR 299 (Del). 7. Anil Agarwal HUF vs. ITO, ITA No. 2594/Del/2024, dated 30.07.2025 (ITAT Delhi). 8. Deepak Kumar Gupta vs. ITO, ITA No. 4528/Del/2024, dated 17.10.2025 (ITAT Delhi). 9. PCIT & Anr vs. Ashish Gupta, ITA No 02/2026, Allahabad High Court order dated 09.01.2026. 5 | P a g e 7…

Chanchal Bansal, Bahadurgarh vs. ITO Ward-3 Rohtak, Rohtak

ITA 4684/DEL/2025[2013-14]Status: DisposedITAT Delhi08 Apr 2026AY 2013-14

Bench: Shri Anubhav Sharma & Shri Manish Agarwalchanchal Bansal Vs. Ito Ward-3 Mohallamazid, 14, Aayakarbhawan Ward No.25, Rohtak, Jhajjar, Bahadurgarh, Haryana – 124001 Haryana – 124507 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bicpb3122P Appellant .. Respondent Appellant By : Sh. P.K. Jain, Ca Ms. Vrishti Jain, Ca Respondent By : Sh. Rajesh Kumar Dhanesta, Sr. Dr

For Appellant: Sh. P.K. Jain, CAFor Respondent: Sh. Rajesh Kumar Dhanesta, Sr
Section 142(1)Section 143(2)Section 144BSection 147Section 148

…s: 1. CIT vs. Laxman Das Khandewal 417 ITR 325 (SC); 2. Rajender Kumar Sehgal vs. ITO 414 ITR 286 (Del.); 3. PCIT vs. Paramount Biotech Industries Ltd. 398 ITR 701 (Del); 4. PCIT vs. Jai Shiv Shankar Trading P. Ltd. 388 ITR 448 (Del.); 5. CIT vs. Rajiv Sharma 336 ITR 678 (All.); 6. PCIT vs. Staunch Marketing Pvt. Ltd. 404 ITR 299 (Del). 6. On the other hand, the Ld. DR submitted that the assessee did not file return within the time specified in the notice issued u/s 148 of the Act and therefore the Assessing Officer treated the return as invalid return and since the return was treated as invalid the Assessing Off…

Arun Kumar Maurya, Lucknow vs. ITO-2(1), Lucknow

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 415/LKW/2023[2014-15]Status: DisposedITAT Lucknow30 Mar 2026AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(2)Section 147Section 50CSection 56Section 56(2)Section 56(2)(vii)Section 69

…cedents; including order of Co-ordinate Bench of ITAT Lucknow in the case ACIT vs M/s. Wave Enterprises in ITA. No.629/LKW/2019 order dated 17.06.2021, order of Hon’ble Jurisdictional High Court in the case of CIT vs Rajeev Sharma (2010) 192 Taxman 197/(2011) 336 ITR 678 (Allahabad), order of Hon’ble Patna High Court in the case of CIT vs Nagendra Prasad (2023) 156 taxmann.com 19 (Patna), order of Hon’ble Delhi High Court in the case of Shaily Juneja vs ACIT (2024) 167 taxmann.com 90/(2025) 476 ITR 665 I.T.A. No.415/LKW/2023 Assessment Year:2014-15 8 (Delhi), order of Hon’ble Rajasthan High Court in the case of…

Arimilli Rama Krishna, West Godavari Dist vs. ACIT, Circle-1, Rajahmundry

ITA 639/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam18 Mar 2026AY 2014-15

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 194CSection 194JSection 2(22)(e)Section 263

…ly required to be issue where the assessee has filed a return of income in response to notice under section 148 of the Act is supported by the judgment of the Hon’ble High Court Allahabad in the case of Commissioner of Income Tax (CIT) v. Rajeev Sharma (2011) 336 ITR 678 (All). It was observed that, where the return of income is filed by the assessee in response to notice under section 148 of the Act, the AO, before proceeding to decide the controversy with regard to the escaped assessment, is mandatorily required to issue notice under section 143(2) of the Act. Also, a similar view had been taken by the Hon’ble…

Goal Oriented Trade Link Pvt. Ltd., Kolkata vs. ITO, Ward 2(1), Kolkata

In the result, the appeal of the assessee is allowed

ITA 2576/KOL/2025[2013-2014]Status: DisposedITAT Kolkata17 Feb 2026AY 2013-2014

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 143(2)Section 147Section 148Section 14ASection 158Section 250

…of the Act only after the return filed by the Assessee is actually scrutinised by the AO. 14. The interplay of Sections 143 (2) and 148 of the Act formed the subject matter of at least two decisions of the Allahabad High Court. In CIT v. Rajeev Sharma [2011] 336 ITR 678/[2010] 192 Taxman 197 (All.) it was held that a plain reading of Section 148 of the Act reveals that within the statutory period 7 Goal Oriented Trade Link Pvt. Ltd. specified therein, it shall be incumbent to send a notice under Section 143(2) of the Act. It was observed: "the provisions contained in sub-Section (2) of Section 143 is mandatory…

Deputy Commissioner of Income Tax, Karnal vs. Ashutosh Foods, Nissing

ITA 234/DEL/2025[2015-16]Status: DisposedITAT Delhi14 Jan 2026AY 2015-16

Bench: Shri S Rifaur Rahman & Shri Anubhav Sharmadeputy Commissioner Of Vs. Ashutosh Foods Income Tax, Karnalkaithal Road, Aayakarbhawan, Nissingkarnal, Sector-12, Karnal Haryana – 132024 Haryana – 132001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aavfa2840F Appellant .. Respondent

For Appellant: Dr.Rakesh Gupta, AdvFor Respondent: Sh. Ajay Kumar Arora, Sr. DR
Section 143(2)Section 144Section 144BSection 147Section 148

…: 1. CIT vs. Laxman Das Khandewal 417 ITR 325 (SC); 2. Rajender Kumar Sehgal vs. ITO 414 ITR 286 (Del.); 3. PCIT vs. Paramount Biotech Industries Ltd. 398 ITR 701 (Del); 4. PCIT vs. Jai Shiv Shankar Trading P. Ltd. 388 ITR 448 (Del.); 5. CIT vs. Rajiv Sharma 336 ITR 678 (All.); 6. PCIT vs. Staunch Marketing Pvt. Ltd. 404 ITR 299 (Del). 6. On the other hand, the Ld. DR submitted that the assessee did not file return within the time specified in the notice issued u/s 148 of the Act and therefore the Assessing Officer treated the return as invalid return and since the return was treated as invalid the Assessing Of…

Dhirendra Pratap, Lucknow vs. Income Tax Officer-3(2), Ward-3(2), Hardoi

In the result, the appeal of the assessee stands allowed

ITA 467/LKW/2025[2011-12]Status: DisposedITAT Lucknow07 Jan 2026AY 2011-12

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2011-12 Dhirendra Pratap V. The Income Tax Officer A-16/1052, Sector 15 Ward 3(2) Near Vasundhra Complex Hardoi Indira Nagar, Lucknow (U.P) Tan/Pan:Ayepp3148C (Applicant) (Respondent) Applicant By: Shri Rakesh Garg, Advocate Respondent By: Shri R.R.N. Shukla, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 19.12.2024, Passed By The National Faceless Appeal Centre, Delhi (Nfac) For Assessment Year 2011-12. 2.0 The Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Year Under Consideration On 06.11.2018 Declaring A Total Income Of Rs.1,75,750/-. The Income Tax Department Was In Possession Of Information That The Assessee Had Deposited Cash To The Tune Of Rs.19,81,000/- In His Bank Account. The Assessing Officer (Ao) Issued A Query Letter Under Section 133(6) Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) On 04.01.2018, Requiring The Assessee To Furnish The Source Of Cash Deposits Along With Other Evidentiary Proof, In Response To Which The Assessee Filed Reply On 07.02.2018. Since

For Respondent: Shri R.R.N. Shukla, D.R
Section 133(6)Section 142(1)Section 144Section 147Section 148Section 154Section 251Section 271(1)(c)

…subsequent to issuance of notice under section 148 of the Act by the AO and, therefore, the assessment framed subsequent thereto is liable to be annulled. He placed reliance on the cases of Hon'ble Jurisdictional High Court in the case of CIT vs Rajeev Sharma 336 ITR 678 (Alld) and the Hon'ble High Court of Delhi in the case of Director of Income-tax vs. Society for worldwide Inter Bank financial, Telecommunications, 323 ITR 249 (Delhi). 5.0 The Ld. Sr. D.R. submitted that the order of the NFAC may be set aside and restored back to the file of the AO for removing the defect of non-issuance of notice under sectio…

Sanghi Textiles Private Limited, Hyderbad vs. ITO., Ward-3(1), Hyderabad

ITA 1311/HYD/2025[2014-15]Status: DisposedITAT Hyderabad07 Jan 2026AY 2014-15

Bench: Us:

Section 139(1)Section 143(2)Section 145Section 147Section 148Section 194ASection 250Section 37(1)

…ly required to be issue where the assessee has filed a return of income in response to notice under section 148 of the Act is supported by the judgment of the Hon’ble High Court Allahabad in the case of Commissioner of Income Tax (CIT) v. Rajeev Sharma (2011) 336 ITR 678 (All). It was observed that, where the return of income is 22 Sanghi Textiles Privarte Limited vs. ITO filed by the assessee in response to notice under section 148 of the Act, the AO, before proceeding to decide the controversy with regard to the escaped assessment, is mandatorily required to issue notice under section 143(2) of the Act. Also, a…

Deputy Commissioner of Income Tax, Ghaziabad vs. Mahalakshmi Light House, Hapur

In the result, Cross Objection filed by the Assessee is allowed

ITA 3513/DEL/2024[2015-16]Status: DisposedITAT Delhi05 Dec 2025AY 2015-16

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Deputy Commissioner Of Vs. Mahalakshmi Light House, Income Tax 285, Avas Vikas Vihar, Room No. 201, First Floor, Hapur, Uttar Pradesh Cgo Complex, Hapur Chungi, Pan: Aatfm3627N Ghaziabad, Uttar Pradesh Appellant Respondent

Section 147Section 69C

…scrutinised by the Assessing Officer. 14. The interplay of sections 143 (2) and 148 of the Act formed the subject matter of at least two decisions of the Allahabad High Court in Commissioner Of Income Tax-Ii Lucknow Petitioner v. Rajeev Sharma, Lucknow [2011] 336 ITR 678 (All) it was held that a plain reading of section 148 of the Act reveals that within the statutory period specified therein, it shall be incumbent to send a notice under section 143(2) of the Act. It was observed (page 687): "The provisions contained in sub-section (2) of section 143 of the Act is mandatory and the Legislature in its wisdom by us…

Intact Developers Private Limited, Bangalore vs. DCIT, Central Circle-1(2), Bangalore

ITA 825/BANG/2025[2017-18]Status: DisposedITAT Bangalore24 Nov 2025AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

Section 143(2)Section 144Section 148Section 234ASection 250

…of the Act only after the return filed by the Assessee is actually scrutinised by the AO. 14. The interplay of Sections 143 (2) and 148 of the Act formed the subject matter of at least two decisions of the Allahabad High Court. In CIT v. Rajeev Sharma [2011] 336 ITR 678/[2010] 192 Taxman 197 (All.) it was held that a plain reading of Section 148 of the Act reveals that within the statutory period specified therein, it shall be incumbent to send a notice under Section 143(2) of the Act. It was observed: "the provisions contained in sub-Section (2) of Section 143 is mandatory and the legislature in their wisdom by…

Intact Developers Private Limited, Bangalore vs. DCIT, Central Circle-1(2), Bangalore

ITA 824/BANG/2025[2016-17]Status: DisposedITAT Bangalore24 Nov 2025AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Zain Ahmed Khan, A.RFor Respondent: Sri Balusamy N, D.R
Section 143(2)Section 144Section 148Section 234ASection 250

…of the Act only after the return filed by the Assessee is actually scrutinised by the AO. 14. The interplay of Sections 143 (2) and 148 of the Act formed the subject matter of at least two decisions of the Allahabad High Court. In CIT v. Rajeev Sharma [2011] 336 ITR 678/[2010] 192 Taxman 197 (All.) it was held that a plain reading of Section 148 of the Act reveals that within the statutory period specified therein, it shall be incumbent to send a notice under Section 143(2) of the Act. It was observed: "the provisions contained in sub-Section (2) of Section 143 is mandatory and the legislature in their wisdom by…

Intact Developers Private Limited, Bangalore vs. DCIT, Central Circle-1(2), Bangalore

ITA 823/BANG/2025[2015-16]Status: DisposedITAT Bangalore24 Nov 2025AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Zain Ahmed Khan, A.RFor Respondent: Sri Balusamy N, D.R
Section 143(2)Section 144Section 148Section 234ASection 250

…of the Act only after the return filed by the Assessee is actually scrutinised by the AO. 14. The interplay of Sections 143 (2) and 148 of the Act formed the subject matter of at least two decisions of the Allahabad High Court. In CIT v. Rajeev Sharma [2011] 336 ITR 678/[2010] 192 Taxman 197 (All.) it was held that a plain reading of Section 148 of the Act reveals that within the statutory period specified therein, it shall be incumbent to send a notice under Section 143(2) of the Act. It was observed: "the provisions contained in sub-Section (2) of Section 143 is mandatory and the legislature in their wisdom by…

Assistant Commissioner of Income-Tax, Delhi vs. Logic Control Pvt. Ltd., Delhi

In the result, appeal of Revenue in ITA No

ITA 3974/DEL/2025[2011-12]Status: DisposedITAT Delhi21 Nov 2025AY 2011-12

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri Salil Aggarwal, Sr. AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 158B

…s actually scrutinised by the Assessing Officer. 14. The interplay of sections 143 (2) and 148 of the Act formed the subject matter of at least two decisions of the Allahabad Page 5 of 11 [A.Y 2011-12] Logic Control High Court in CIT v. Rajeev Sharma [2011] 336 ITR 678 (All) it was held that a plain reading of section 148 of the Act reveals that within the statutory period specified therein, it shall be incumbent to send a notice under section 143(2) of the Act. It was observed (page 687): The provisions contained in sub-section (2) of section 143 of the Act is mandatory and the Legislature in its wisdom by usi…

Radhika Garg, Hathras vs. Income Tax Officer, Ward-2(1)(3), Agra

In the result, the appeal of the assessee is allowed

ITA 433/AGR/2024[2012-13]Status: DisposedITAT Agra19 Nov 2025AY 2012-13

Bench: Shri M. Balaganesh(Through Virtual Hearing) Radhika Garg, Vs. Income Tax Officer, 14/100, Kambhu Tola Ward-2(1)(3), Hospital Road, Hathras, Up Agra (Appellant) (Respondent) Pan:Afepg2999H Assessee By : Shri Anurag Sinha, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 17/09/2025 Date Of Pronouncement 19/11/2025

For Appellant: Shri Anurag Sinha, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 142(1)Section 143(2)Section 144Section 147Section 148Section 292B

…ings or not. The case of the assessee falls under the jurisdiction of Hon’ble Allahabad High Court. This issue has been decided in favour of the assessee by the Hon’ble Jurisdictional Allahabad High Court in the case of CIT Lucknow vs Rajiv Sharma reported in 336 ITR 678(All) wherein in the reassessment proceedings, an addition on account of unexplained gift was sought to be examined and made. In the said reassessment proceedings, notice under section 148 of the Act was issued by the assessing officer on 26-12-2000. The assessee responded to the notice under section 148 of the Act by duly filing the return of inc…

Deepak Kumar Gupta, Kanpur vs. ITO Ward 2(1), Moradabad

In the result, appeal of the Assessee is partly allowed as indicated above

ITA 4528/DEL/2024[2014-15]Status: DisposedITAT Delhi17 Oct 2025AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2014-15 Deepak Kumar Gupta, Vs. Income Tax Officer, 7/115, Flat No. B-1, Sai Niwas, Ward 2(1), Arya Nagar, Kanpur - 208020 Moradabad ( U.P) Uttar Pradesh. Pin: 244 001 Pan :Acmpg1836E (Appellant) (Respondent)

Section 142(1)Section 147Section 148Section 151Section 250Section 271(1)(c)Section 271FSection 69

…s: 1. CIT vs. Laxman Das Khandewal 417 ITR 325 (SC); 2. Rajender Kumar Sehgal vs. ITO 414 ITR 286 (Del.); 3. PCIT vs. Paramount Biotech Industries Ltd. 398 ITR 701 (Del); 4. PCIT vs. Jai Shiv Shankar Trading P. Ltd. 388 ITR 448 (Del.); 5. CIT vs. Rajiv Sharma 336 ITR 678 (All.); 6. PCIT vs. Staunch Marketing Pvt. Ltd. 404 ITR 299 (Del). 6. On the other hand, the Ld. DR submitted that the assessee did not file return within the time specified in the notice issued u/s 148 of the Act and therefore the Assessing Officer treated the return as invalid return and since the return was treated as invalid the Assessing Off…

Pelican Tobacco India Private Limited vs. ITO, Ward - 19(4), New Delhi

Appeal is allowed

ITA 129/DEL/2024[2012-13]Status: DisposedITAT Delhi01 Oct 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. Avdhesh Kumar Mishra

For Appellant: Sh. Udit Dad, AdvFor Respondent: Sh. Om Prakash, Sr. DR
Section 143(2)Section 147Section 148Section 2

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Avdhesh Kumar Mishra, Accountant Member ITA No. 129/Del/2024 : Asstt. Year: 2012-13 Pelican Tobacco India Pvt. Ltd. Vs Income Tax Officer, 902-903, Padma Tower-I, Rajendra Ward-19(4), Place, New Delhi-110008 New Delhi (APPELLANT) (RESPONDENT) PAN No. AADCP9492K Assessee by : Sh. Udit Dad, Adv. Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 01.10.2025 Date of Pronouncement: 01.10.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2012-13, arises…

Jeevan Jyoti Infrastructure Company Private Limited, Allahabad vs. DCIT, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 56/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…erial'. But the fact of the matter is that the language of the 148 and 153A are not the same and even the purposes of both the sections are different to assess the income of assessee. The appellant has read the case law of Rajiv Sharma of Allahabad High Court 336 ITR 678 and relied on para 19 of the order where it has been held that While computing escaped assessment, return filed in response to notice under section 148, shall be deemed to be furnished under section 139 of the Act. Meaning thereby, procedure of section 139 of the Act shall be followed while dealing with the case of escaped assessment under sectio…

Minto Colonizers Private Limited, Allahabad vs. DCIT Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 54/ALLD/2025[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…erial'. But the fact of the matter is that the language of the 148 and 153A are not the same and even the purposes of both the sections are different to assess the income of assessee. The appellant has read the case law of Rajiv Sharma of Allahabad High Court 336 ITR 678 and relied on para 19 of the order where it has been held that While computing escaped assessment, return filed in response to notice under section 148, shall be deemed to be furnished under section 139 of the Act. Meaning thereby, procedure of section 139 of the Act shall be followed while dealing with the case of escaped assessment under sectio…

Deputy Commissioner of Income Tax, Allahabad vs. Navjeevan Pediatrics Private Limited, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 44/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…erial'. But the fact of the matter is that the language of the 148 and 153A are not the same and even the purposes of both the sections are different to assess the income of assessee. The appellant has read the case law of Rajiv Sharma of Allahabad High Court 336 ITR 678 and relied on para 19 of the order where it has been held that While computing escaped assessment, return filed in response to notice under section 148, shall be deemed to be furnished under section 139 of the Act. Meaning thereby, procedure of section 139 of the Act shall be followed while dealing with the case of escaped assessment under sectio…

Deputy Commissioner of Income Tax (Central Circle), Allahabad vs. Jeevan Jyoti Charitable Trust, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 41/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

…erial'. But the fact of the matter is that the language of the 148 and 153A are not the same and even the purposes of both the sections are different to assess the income of assessee. The appellant has read the case law of Rajiv Sharma of Allahabad High Court 336 ITR 678 and relied on para 19 of the order where it has been held that While computing escaped assessment, return filed in response to notice under section 148, shall be deemed to be furnished under section 139 of the Act. Meaning thereby, procedure of section 139 of the Act shall be followed while dealing with the case of escaped assessment under sectio…