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“Section 152(3)”

Section References (mined)Section 152Section 152(3)3 judgments

ACIT, CENTRAL CIRCLE-II, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA U.P.

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 460/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

spirit of relevant provision of law where specific provisions of sec. 147 to 151 liable to be applied which is also proves from section 152(3) inserted by FA-2024 (w.e.f. 01.09.2024) [(3) Where a search has been initiated under section 132 or requisition is made under section 132A

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 351/LKW/2025[2018-19]Status: DisposedITAT Lucknow11 Dec 2025AY 2018-19

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

spirit of relevant provision of law where specific provisions of sec. 147 to 151 liable to be applied which is also proves from section 152(3) inserted by FA-2024 (w.e.f. 01.09.2024) [(3) Where a search has been initiated under section 132 or requisition is made under section 132A

RAKESH KUMAR PANDEY,GONDA vs. DCIT/ACIT (CENTRAL)-2, LUCKNOW

In the result, the outcome of the appeals and Cross Objections are as under:

ITA 349/LKW/2025[2016-17]Status: DisposedITAT Lucknow11 Dec 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

spirit of relevant provision of law where specific provisions of sec. 147 to 151 liable to be applied which is also proves from section 152(3) inserted by FA-2024 (w.e.f. 01.09.2024) [(3) Where a search has been initiated under section 132 or requisition is made under section 132A