Santosh Kumar Shukla, Lucknow vs. Assessment Unit, NFAC
ITA 400/LKW/2025[2015-16]Status: DisposedITAT Lucknow21 Nov 2025AY 2015-16
Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Santosh Kumar Shukla V. The Assessment Unit 11A/141, Vrindavan Colony Nfac Lucknow (U.P) Tan/Pan:Bawps5372J (Appellant) (Respondent) Appellant By: Shri Shalabh Singh, Advocate Respondent By: Shri Amit Kumar, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 12.03.2025 Passed By The National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2015-16. 2. The Brief Facts Of The Case Are That The Assessee Was An Employee Of Planning Research & Action Division Of State Planning Institute, Since 1993. The Case Of The Assessee Was Reopened Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) After Issuing Notice Under Section 148A(B) Of The Act, Vide Dated 16.03.2022 For The Reason That The Assessee Had Made Cash Deposits/Time Deposits In His Bank Account. In Response To Notice Under Section Under Section 148 Of The Act, The Assessee Filed His Return Of Income For The Year Under Consideration On 29.04.2022, Declaring A Total Income Of
For Appellant: Shri Shalabh Singh, AdvocateFor Respondent: Shri Amit Kumar, D.R
Section 144BSection 147Section 148Section 148ASection 149Section 149(1)(b)Section 151ASection 69Section 69A
…was belated production of very relevant material, no prejudice (in its legal sense) would have resulted to the Revenue by considering the material produced by the assessee" Gauhati Third Member Bench of the Tribunal in DCIT vs. New Manas Tea Estate (P) Ltd 73 ITD 157, the relevant facts were that the assessee had purchased tea leaves from 'A' Ltd. under an agreement pursuant to which certain amount was debited in the purchase and expenses account at a certain rate plus 0.50p in respect of the cess imposed by the Government. At the end of the year, it was found that a certain amount of cess remained payable to…
