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18 results for “condonation of delay”+ Section 150clear

Sorted by relevance

Patna305Chennai281Mumbai138Delhi122Ahmedabad103Karnataka102Kolkata86Bangalore83Hyderabad81Jaipur60Pune43Chandigarh38Calcutta34Nagpur27Indore26Surat23Cochin22Rajkot19Lucknow18Cuttack14Visakhapatnam14Amritsar10Allahabad8Varanasi7Kerala6Panaji6Guwahati5Raipur5Jodhpur4SC3Jabalpur2Dehradun2Rajasthan1Telangana1Andhra Pradesh1Agra1

Key Topics

Section 1130Section 2(15)13Section 12A9Addition to Income8Section 1547Section 2506Section 271B6Condonation of Delay6Exemption

FUTURE MONEY SALES AND MARKETING PVT.LTD, A-28,NEAR BANKEY BIHARI TAMPEL RAJENDRA NAGER, BAREILLY-243001,,BAREILLY vs. INCOME TAX OFFICER -1(2),BAREILLY-NEW., BAREILLY-NEW

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

ITA 194/LKW/2023[2011-12]Status: DisposedITAT Lucknow24 Oct 2024AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriafuture Money Sales & Income Tax Officer-1(2) V. Marketing Pvt. Ltd Rampur Garden, Bareilly- A-28, Near Bankey Bihari New-243001. Tample, Rajendra Nagar, Bareilly-243001. Pan:Aabcf4395H (Appellant) (Respondent) Appellant By: Shri Devashish Mehrotra, Adv Respondent By: Shri Sanjeev Krishna Sharma, Addl Cit(Dr) Date Of Hearing: 16 10 2024 Date Of Pronouncement: 24 10 2024 O R D E R

For Appellant: Shri Devashish Mehrotra, AdvFor Respondent: Shri Sanjeev Krishna Sharma, Addl
Section 144Section 249(2)Section 249(2)(b)Section 249(3)

150/- as against the returned income of Rs.65,950/-. In the aforesaid assessment order, additions were made on account of disallowance of commission and on account of disallowance out of other expenses. The assessee filed appeal in the office of the Ld. CIT(A). However, the appeal filed by the assessee in the office

5
Section 134
Section 143(3)3
Limitation/Time-bar3

MOQEETUR RAHMAN KHAN,LUCKNOW vs. INCOME TAX OFFICER-4(1), LUCKNOW

In the result, the appeal of the assessee is dismissed

ITA 206/LKW/2023[2018-19]Status: DisposedITAT Lucknow12 Aug 2025AY 2018-19

Bench: Shri Kul Bharat & Shri Anadee Nath Misshramoqeetur Rahman Khan V. Ito-4 971, Mannan Manzil, Sadar Pratyaksh Kar Bhawan, Bazar, Lucknow G.P.O, Lucknow-226001. Lucknow-226001. Pan:Agrpr4785N (Appellant) (Respondent) Appellant By: None Respondent By: Shri Amit Singh Chauhan, Cit(Dr) O R D E R

For Appellant: NoneFor Respondent: Shri Amit Singh Chauhan, CIT(DR)
Section 143(3)Section 144BSection 271BSection 273BSection 44A

condone the delay in filing of this appeal and admit the appeal for decision on merits. (B). In this case, assessment order dated 28.04.2021 was passed by the Assessing Officer passed u/s 143(3) read with section 144B of the Income Tax Act, 1961 (“Act”, for short). Separately, penalty proceedings u/s 271B of the Act were also initiated

OM PRAKASH SINGH,LUCKNOW vs. THE INCOME TAX OFFICER -1(4) , LUCKNOW, LUCKNOW

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 777/LKW/2024[2021-22]Status: DisposedITAT Lucknow27 Oct 2025AY 2021-22

Bench: Shri Kul Bharatom Prakash Singh V. The Income Tax Officer- J-166 Opp City School 1(4), Lucknow Raibareily Road, South City Pratyaksh Kar Bhawan, Lucknow-226001. Lucknow-226001. Pan:Aidps7478M (Appellant) (Respondent) Appellant By: Shri Swaran Singh, C.A. Respondent By: Shri R. R. N. Shukla, Addl. Cit(Dr) Date Of Hearing: 27 10 2025 Date Of Pronouncement: 27 10 2025 O R D E R

For Appellant: Shri Swaran Singh, C.AFor Respondent: Shri R. R. N. Shukla, Addl. CIT(DR)
Section 139(1)Section 154Section 250Section 36(1)(va)

condone the delay in filing of this appeal and the appeal is admitted for hearing on merits. 3. At the outset, the Ld. Counsel for the assessee submitted that the dispute has been settled under the Direct Tax Vivad se Page 2 of 3 Vishwas Scheme, 2024 and prayed for withdrawal of the appeal. And a letter dated 25.10.2025 along

DY. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P FOREST CORPORATION, LUCKNOW

In the result, the appeal of the Revenue stands dismissed

ITA 574/LKW/2019[2016-17]Status: DisposedITAT Lucknow21 Sept 2021AY 2016-17

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2016-17

Section 11Section 12ASection 2(15)

Delay Condoned. The special leave petition is dismissed" f) Further my attention has also been drawn towards the finding of the Hon'ble ITAT, Lucknow in appellants own case reported under ITA No.785/Luc/05 and decided on March 6, 2009 wherein the Hon'ble ITAT has allowed the exemption to the appellant for AY 2002-03 after recording its findings under

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)

condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals and COs before us, was filed from assessee’s side

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)

condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals and COs before us, was filed from assessee’s side

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)

condoned; and the Cross Objection is admitted for hearing, on merits. (B) In the course of appellate proceedings in Income Tax Appellate Tribunal, (“ITAT” for short), following paper book were filed from the assessee’s side: 15 17 19 21 (B.1) Further, a consolidated synopsis, common for all the appeals and COs before us, was filed from assessee’s side

ANANT KISHORE KHARE,LUCKNOW vs. INCOME TAX OFFICER-1(1), LUCKNOW

In the result, the appeal is allowed

ITA 520/LKW/2025[2017-18]Status: DisposedITAT Lucknow09 Dec 2025AY 2017-18

Bench: Shri Anadee Nath Misshra

Section 143(3)Section 69A

150/- and made addition of Rs.11,68,500/- on account I.T.A. No.520/Lkw/2025 Assessment Year:2017-18 2 of unexplained money under section 69A of the I. T. Act. The assessee carried the matter in appeal before the learned CIT(A), who has dismissed the appeal of the assessee on the ground of limitation refusing to condone delay

CHANDRA SHEKHAR SINGH,LUCKNOW vs. ASSESSING OFFICER, NFAC, DELHI

In the result, the appeal is allowed for statistical purposes

ITA 354/LKW/2025[2020-21]Status: DisposedITAT Lucknow07 Oct 2025AY 2020-21

Bench: Shri Anadee Nath Misshra

Section 143(3)Section 144BSection 250Section 40A(3)Section 68Section 69A

condonation of delay in filing of I.T.A. No.354/Lkw/2025 Assessment Year:2020-21 2 the appeal under the most adverse circumstances beyond the control of the appellant. The appellate order is liable to be set- aside. 3. Because the addition of Rs.29,61,670/- mad e by the Assessing Officer is contrary to law, facts and circumstances of the case

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1072/DEL/2020[2015-16]Status: DisposedITAT Lucknow31 Jan 2025AY 2015-16

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

DY. CIT(EXEMPTION), LUCKNOW vs. MORADABAD DEVELOPMENT AUTHORITY, MORADABAD

In the result, ITA No. 1071/Del/2020, ITA No

ITA 273/LKW/2019[2014-15]Status: DisposedITAT Lucknow31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DCIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1071/DEL/2020[2014-15]Status: DisposedITAT Lucknow31 Jan 2025AY 2014-15

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

MORADABAD DEVELOPMENT AUTHORITY,MORADABAD vs. DY. CIT(EXEMPTION), LUCKNOW

In the result, ITA No. 1071/Del/2020, ITA No

ITA 1073/DEL/2020[2016-17]Status: DisposedITAT Lucknow31 Jan 2025AY 2016-17

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudharyita Nos.273,199/Lkw/2019 A.Ys. 2014-15 & 2015-16 Dy. Commissioner Of Income Tax Vs. M/S Moradabad Development (Exemption), Lucknow Authority, Kanth Road, Moradabad Pan:Aajfm7731M (Appellant) (Respondent)

For Appellant: Ms. Shweta Mittal, C.A. & Sh. Mradul Agarwal C.AFor Respondent: Sh. Mazahar Akram, CIT DR
Section 11Section 12ASection 13Section 154Section 2(15)Section 250

section 2(15) and the various case laws on the subject, which again were outside the purview of jurisdiction under section 154 and his own powers under section 250. 23. It may not be out of place to mention at this stage, that the Hon’ble Lucknow Bench of the ITAT has dealt with this issue (of violation of section

DCIT, CC-1, LUCKNOW vs. SAHARA INDIA, LUCKNOW

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 669/LKW/2002[1998-99]Status: DisposedITAT Lucknow30 May 2025AY 1998-99

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

150 taxmann.com 41; Whether these appeals and the cross objections are maintainable at Delhi Benches? 4. Shri Ajay Vohra, Senior Advocate appearing on behalf of the respondent/assessee’s submitted that the assessee’s were initially assessed at 9 ITA No. 3246/Del/2008 (A.Y.1995-96), CO No. 249/DEL/2009 And other Sahara Group Cases Lucknow, subsequently order u/s.127(2) of the Income

DCIT, CENTRAL CIRCLE, LUCKNOW vs. SAHARA INDIA, LUCKNOW

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 104/LKW/2000[1996-97]Status: DisposedITAT Lucknow30 May 2025AY 1996-97

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

150 taxmann.com 41; Whether these appeals and the cross objections are maintainable at Delhi Benches? 4. Shri Ajay Vohra, Senior Advocate appearing on behalf of the respondent/assessee’s submitted that the assessee’s were initially assessed at 9 ITA No. 3246/Del/2008 (A.Y.1995-96), CO No. 249/DEL/2009 And other Sahara Group Cases Lucknow, subsequently order u/s.127(2) of the Income

ACIT, LUCKNOW vs. SAHARA INDIA, LUCKNOW

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 683/LKW/1999[1995-96]Status: DisposedITAT Lucknow30 May 2025AY 1995-96

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

150 taxmann.com 41; Whether these appeals and the cross objections are maintainable at Delhi Benches? 4. Shri Ajay Vohra, Senior Advocate appearing on behalf of the respondent/assessee’s submitted that the assessee’s were initially assessed at 9 ITA No. 3246/Del/2008 (A.Y.1995-96), CO No. 249/DEL/2009 And other Sahara Group Cases Lucknow, subsequently order u/s.127(2) of the Income

SAHARA INDIA, ,LUCKNOW vs. ACIT, CC-1, LUCKNOW

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 742/LKW/2000[1996-97]Status: DisposedITAT Lucknow30 May 2025AY 1996-97

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

150 taxmann.com 41; Whether these appeals and the cross objections are maintainable at Delhi Benches? 4. Shri Ajay Vohra, Senior Advocate appearing on behalf of the respondent/assessee’s submitted that the assessee’s were initially assessed at 9 ITA No. 3246/Del/2008 (A.Y.1995-96), CO No. 249/DEL/2009 And other Sahara Group Cases Lucknow, subsequently order u/s.127(2) of the Income

DCIT, CC-1, LUCKNOW vs. SAHARA INDIA , LUCKNOW

In the result, all 11 appeals of the Revenue and 9 cross objections of the respondent/assessee are dismissed

ITA 567/LKW/2002[1997-198]Status: DisposedITAT Lucknow30 May 2025AY 1997-198

Bench: Shri Vikas Awasthy & Shri Amitabh Shuklaआअसं.3246/ िद"ी /2008(िन.व. 1995-96) Deputy Commissioner Of Income Tax, Central Circle-6, R. No. 334, Ara Centre, ...... अपीलाथ"/Appellant Jhandewalan Extn. New Delhi बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko Co No. 249/Del/2009 (A.Y.1995-96) In Ita No.3246/Del/2008 Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ...... अपीलाथ"/Appellant Pan/Gir No. 19-219-Ft-3005-Cc-I, Lko & 303-S/C-I/Lko बनाम Vs. Deputy Commissioner Of Income Tax, Central Circle-6, R.No. 334, Ara Centre, ..... "ितवादी/Respondent Jhandewalan Extn. New Delhi आअसं.683/ लखनऊ/1999 (िन.व. 1995-96) Assistant Commissioner Of Income Tax, ...... अपीलाथ"/Appellant Central Circle-1, Lucknow बनाम Vs. Sahara India 1, Kapoorthala Complex, Aliganj, Lucknow, Uttar Pradesh ..... "ितवादी/Respondent Pan/Gir No. 303-S/Cc-I/Lko

150 taxmann.com 41; Whether these appeals and the cross objections are maintainable at Delhi Benches? 4. Shri Ajay Vohra, Senior Advocate appearing on behalf of the respondent/assessee’s submitted that the assessee’s were initially assessed at 9 ITA No. 3246/Del/2008 (A.Y.1995-96), CO No. 249/DEL/2009 And other Sahara Group Cases Lucknow, subsequently order u/s.127(2) of the Income