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Section 253(3)3 Section 1323 Search & Seizure3 Condonation of Delay3

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)

36,29,103/- against the consideration of Rs. 30,00,000/-. Therefore difference between FMV of property and actual sale consideration is of Rs. 6,29,103/- only. However, Ld. CIT(A) sustained the addition to the extent of Rs. 47,38,700/- being difference between FMV estimated by VO at Rs. 77,38,700/- (-) Rs. 30,00,000/-. Therefore

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 2025