“Section 142(2)(a)”

Section References (mined)Section 142Section 142(2)(a)13 judgments

U.P.COOPERATIVE FEDERATIONLTD,LUCKNOW vs. ITO-2(3), , LUCKNOW

In the result, the appeal of the assessee is dismissed

ITA 260/LKW/2023[2003-14]Status: DisposedITAT Lucknow19 Dec 2025AY 2003-14

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraआयकर अपील सं/ Ita No.260/Lkw/2023 ननिाारण वर्ा/ Assessment Year: 2003-04 U.P. Cooperative Federation V. Income Tax Officer-2(3) Ltd Pratyaksh Kar Bhawan, Pcf Building, 32, Station Road, 57, Ram Tirath Marg, Lucknow-226004. Hazratganj, Lucknow- 226001. Pan:Aaaau0373P अपीलार्थी/(Appellant) प्रत्यर्थी/(Respondent) अपीलार्थी कक और से/Appellant By: Shri D. D. Chopra, Advocate प्रत्यर्थी कक और से /Respondent By: Shri Neeraj Kumar, Cit(Dr) सुनवाई कक तारीख / Date Of Hearing: 22 09 2025 घोर्णा कक तारीख/ Date Of 19 12 2025 Pronouncement: आदेश / O R D E R

For Appellant: Shri D. D. Chopra, AdvocateFor Respondent: Shri Neeraj Kumar, CIT(DR)

Section 142Section 142(2)(a)Section 153(2)(a)Section 271Section 80PSection 80P(2)

learned ClIT(Appeals) has failed to appreciate that the various objections raised by the Appellant with regard to the Auditor nominated under section 142(2)(a) has not being resolved both by the CIT as well as Assessing Officer. Without elaborating on the conduct of the auditor the Appellant submits ... learned CIT(Appeals) has failed to appreciate that the various objections raised by the Appellant with regard to the Auditor nominated under section 142(2)(a) has not being resolved both by the CIT as well as elaborating on the conduct of the auditor the Appellant submits that

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT, CENTRAL CIRCLE 1(2), MUMBAI

In the result all appeals of the assesses from AY 2014-15 to AY\n2020-21 are partly allowed

ITA 1050/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Jul 2025AY 2015-16

Section 132Section 139(1)Section 142Section 143(3)Section 153ASection 271(1)(c)Section 37(1)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “C” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND

SWARAN NADHAN SALARIA,MUMBAI vs. DCIT, CENTRAL CIRCLE 1(2), MUMBAI

In the result all appeals of the assesses from AY 2014-15 to AY\n2020-21 are partly allowed

ITA 1049/MUM/2025[2014-15]Status: DisposedITAT Mumbai30 Jul 2025AY 2014-15

Section 132Section 139(1)Section 142Section 143(3)Section 153ASection 271(1)(c)Section 37(1)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL\nMUMBAI BENCH “C” MUMBAI\nBEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER)\nAND

UP GOVERNMENT EMPLOYEES WELFARE,LUCKNOW vs. ACIT, NFAC, DELHI, DELHI

In the result appeals in ITA No

ITA 743/LKW/2024[2017-18]Status: DisposedITAT Lucknow30 Apr 2025AY 2017-18

Bench: Sh. Kul Bharat & Sh. Nikhil Choudharyita Nos.743 & 746/Lkw/2024 & Ita No. 30/Lkw/2024 A.Y. 2017-18 U.P. Government Employees Vs. Assessing Officer, Nfac Welfare, Lucknow Pan:Aaatu0957A (Appellant) (Respondent) Assessee By: None Revenue By: Sh. Manu Chaurasia, Cit (Dr) Date Of Hearing: 15.04.2025 Date Of Pronouncement: 30.04.2025 O R D E R Per Bench.: These Three Appeals Have Been Filed By The Assessee Against The Orders Passed By The Ld. Cit(A), Nfac On 23.10.2024, 28.10.2024 & 2.01.2024 In The Appeals Preferred Against The Assessment Order Under Section 143(3), The Penalty Order Under Section 271Aac(1) & The Penalty Order Under Section 270A. The Grounds Of Appeal In These Three Appeals Are As Under:-

For Appellant: NoneFor Respondent: Sh. Manu Chaurasia, CIT (DR)

Section 143(3)Section 2(24)(x)Section 234ASection 270ASection 271ASection 36(1)(va)Section 40Section 68

size of its organization and complexity of organizational structure. In view of the above, the matter was referred for special audit under section 142(2)(A) of the Income Tax Act, 1961 and a special audit report was received by the ld. AO on 23.02.2021. In the special audit report

RAJIV GANDHI UNIVERSITY OF HEALTH SCIENCES,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX(EXEMPTIONS), CIRCLE-1, BANGALORE

In the result, the appeal filed by the assessee stands allowed for statistical purposes

ITA 703/BANG/2023[2014-15]Status: DisposedITAT Bangalore28 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt Beena Pillaiassessment Year : 2014-15

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Shri D.K. Mishra, CIT-DR

Section 142Section 143(2)

IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT BEENA PILLAI, JUDICIAL