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37 results for “house property”+ Search & Seizureclear

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Key Topics

Section 1136Section 6925Section 143(3)19Section 132A19Addition to Income19Section 158B18Section 13217Survey u/s 133A17Section 1516

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeals for assessment year 2003-04 to 2008-09

ITA 393/LKW/2014[2006-07]Status: DisposedITAT Lucknow08 Mar 2019AY 2006-07

Bench: Shri. A. D. Jain & Shri. T.S. Kapoor

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 132ASection 133ASection 69

house property and valuer’s report was so meager that one would assume it to be bona fide difference fit to be ignored. 3.7.5. Hence, as the difference in the revised estimate made by the Valuation Officer and that claimed by the assessee works out to less than 15% in respect of the three buildings, and valuation is only

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

Showing 1–20 of 37 · Page 1 of 2

Section 2(15)16
Search & Seizure14
Exemption12

In the result, the appeals for assessment year 2003-04 to 2008-09

ITA 394/LKW/2014[2007-08]Status: DisposedITAT Lucknow08 Mar 2019AY 2007-08

Bench: Shri. A. D. Jain & Shri. T.S. Kapoor

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 132ASection 133ASection 69

house property and valuer’s report was so meager that one would assume it to be bona fide difference fit to be ignored. 3.7.5. Hence, as the difference in the revised estimate made by the Valuation Officer and that claimed by the assessee works out to less than 15% in respect of the three buildings, and valuation is only

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeals for assessment year 2003-04 to 2008-09

ITA 392/LKW/2014[2005-06]Status: DisposedITAT Lucknow08 Mar 2019AY 2005-06

Bench: Shri. A. D. Jain & Shri. T.S. Kapoor

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 132ASection 133ASection 69

house property and valuer’s report was so meager that one would assume it to be bona fide difference fit to be ignored. 3.7.5. Hence, as the difference in the revised estimate made by the Valuation Officer and that claimed by the assessee works out to less than 15% in respect of the three buildings, and valuation is only

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeals for assessment year 2003-04 to 2008-09

ITA 390/LKW/2014[2003-04]Status: DisposedITAT Lucknow08 Mar 2019AY 2003-04

Bench: Shri. A. D. Jain & Shri. T.S. Kapoor

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 132ASection 133ASection 69

house property and valuer’s report was so meager that one would assume it to be bona fide difference fit to be ignored. 3.7.5. Hence, as the difference in the revised estimate made by the Valuation Officer and that claimed by the assessee works out to less than 15% in respect of the three buildings, and valuation is only

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeals for assessment year 2003-04 to 2008-09

ITA 395/LKW/2014[2008-09]Status: DisposedITAT Lucknow08 Mar 2019AY 2008-09

Bench: Shri. A. D. Jain & Shri. T.S. Kapoor

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 132ASection 133ASection 69

house property and valuer’s report was so meager that one would assume it to be bona fide difference fit to be ignored. 3.7.5. Hence, as the difference in the revised estimate made by the Valuation Officer and that claimed by the assessee works out to less than 15% in respect of the three buildings, and valuation is only

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeals for assessment year 2003-04 to 2008-09

ITA 391/LKW/2014[2004-05]Status: DisposedITAT Lucknow08 Mar 2019AY 2004-05

Bench: Shri. A. D. Jain & Shri. T.S. Kapoor

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 132ASection 133ASection 69

house property and valuer’s report was so meager that one would assume it to be bona fide difference fit to be ignored. 3.7.5. Hence, as the difference in the revised estimate made by the Valuation Officer and that claimed by the assessee works out to less than 15% in respect of the three buildings, and valuation is only

(SMT.) ANJU SINGH,LUCKNOW vs. ASSTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeals for assessment year 2003-04 to 2008-09

ITA 396/LKW/2014[2009-10]Status: DisposedITAT Lucknow08 Mar 2019AY 2009-10

Bench: Shri. A. D. Jain & Shri. T.S. Kapoor

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri S. K. Madhuk, CIT (DR)
Section 132ASection 133ASection 69

house property and valuer’s report was so meager that one would assume it to be bona fide difference fit to be ignored. 3.7.5. Hence, as the difference in the revised estimate made by the Valuation Officer and that claimed by the assessee works out to less than 15% in respect of the three buildings, and valuation is only

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)

house property situated at 57, Laxmanpuri, Indira Nagar, Lucknow. However, Ld. AO rejected the claim of assessee on following ground being details filed in ITR in AL schedule:- i. opp. VikasBhawan, Pant Nagar, Civil Lines, Gonda ii. Balrampur iii. Poly opp. VikasBhawan, Pant Nagar, Civil Lines, Gonda iv. 57, Laxmanpuri, Indira Nagar, Lucknow Ignoring the submission of assessee and details

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)

house property situated at 57, Laxmanpuri, Indira Nagar, Lucknow. However, Ld. AO rejected the claim of assessee on following ground being details filed in ITR in AL schedule:- i. opp. VikasBhawan, Pant Nagar, Civil Lines, Gonda ii. Balrampur iii. Poly opp. VikasBhawan, Pant Nagar, Civil Lines, Gonda iv. 57, Laxmanpuri, Indira Nagar, Lucknow Ignoring the submission of assessee and details

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)

house property situated at 57, Laxmanpuri, Indira Nagar, Lucknow. However, Ld. AO rejected the claim of assessee on following ground being details filed in ITR in AL schedule:- i. opp. VikasBhawan, Pant Nagar, Civil Lines, Gonda ii. Balrampur iii. Poly opp. VikasBhawan, Pant Nagar, Civil Lines, Gonda iv. 57, Laxmanpuri, Indira Nagar, Lucknow Ignoring the submission of assessee and details

SACHIN VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - II, KANPUR

In the result, all the appeals are allowed

ITA 59/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

search operations and post-search investigation, various incriminating documents were found and seized which disclosed that income from sale of shares of penny stock companies was disclosed as LTCG by its beneficiaries, and the LTCG earned by the promoters and family members has been used for personal use. 2. In this regard reliance has been placed on the statement

M/S STANDARD FROZEN FOODS EXPORTS PVT LTD,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-II, KANPUR

In the result, all the appeals are allowed

ITA 45/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

search operations and post-search investigation, various incriminating documents were found and seized which disclosed that income from sale of shares of penny stock companies was disclosed as LTCG by its beneficiaries, and the LTCG earned by the promoters and family members has been used for personal use. 2. In this regard reliance has been placed on the statement

KAMAL KANT VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, KANPUR

In the result, all the appeals are allowed

ITA 53/LKW/2022[2018-2019]Status: HeardITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

search operations and post-search investigation, various incriminating documents were found and seized which disclosed that income from sale of shares of penny stock companies was disclosed as LTCG by its beneficiaries, and the LTCG earned by the promoters and family members has been used for personal use. 2. In this regard reliance has been placed on the statement

VIVEK DIXIT,KANPUR vs. ACIT-CC-2, KANPUR

In the result, the appeal of the assessee is partly allowed for

ITA 258/LKW/2024[2019-20]Status: DisposedITAT Lucknow31 Jul 2025AY 2019-20

Bench: Shri Anadee Nath Misshra

For Appellant: Respondent byFor Respondent: None
Section 127Section 132Section 142(1)Section 143(2)Section 143(3)Section 69A

seizure operation u/s 132 of IT. Act, 1964(hereinafter referred to as “Act”) was carried out on 17-01-2019 in Dr. MC. Sharma, S.PM, Hospital & Trauma Centre Group of cases. Simultaneously, search was also carried out in the case of the assessee. The case was centralized to this office vide order u/s 127 of the Act dated

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

ITA 683/LKW/2015[2007-08]Status: DisposedITAT Lucknow22 Feb 2021AY 2007-08

Bench: Shri A.D. Jain & Shri T.S. Kapoor

Section 132Section 132ASection 153CSection 158B

search by the Income-tax Department. Amandeep Singh's case (supra) was not cited before the Division Bench of the Tribunal in Jageshwar Rosin & Turpentine Factory's case (supra), whereas Chandra Prakash Agraival's case (supra) was delivered post the passing of the order in Jageshwar Rosin & Turpentine Factory's case (supra). Therefore, the Division Bench of the Tribunal

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

ITA 686/LKW/2015[2010-11]Status: DisposedITAT Lucknow22 Feb 2021AY 2010-11

Bench: Shri A.D. Jain & Shri T.S. Kapoor

Section 132Section 132ASection 153CSection 158B

search by the Income-tax Department. Amandeep Singh's case (supra) was not cited before the Division Bench of the Tribunal in Jageshwar Rosin & Turpentine Factory's case (supra), whereas Chandra Prakash Agraival's case (supra) was delivered post the passing of the order in Jageshwar Rosin & Turpentine Factory's case (supra). Therefore, the Division Bench of the Tribunal

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

ITA 682/LKW/2015[2006-07]Status: DisposedITAT Lucknow22 Feb 2021AY 2006-07

Bench: Shri A.D. Jain & Shri T.S. Kapoor

Section 132Section 132ASection 153CSection 158B

search by the Income-tax Department. Amandeep Singh's case (supra) was not cited before the Division Bench of the Tribunal in Jageshwar Rosin & Turpentine Factory's case (supra), whereas Chandra Prakash Agraival's case (supra) was delivered post the passing of the order in Jageshwar Rosin & Turpentine Factory's case (supra). Therefore, the Division Bench of the Tribunal

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

ITA 684/LKW/2015[2008-09]Status: DisposedITAT Lucknow22 Feb 2021AY 2008-09

Bench: Shri A.D. Jain & Shri T.S. Kapoor

Section 132Section 132ASection 153CSection 158B

search by the Income-tax Department. Amandeep Singh's case (supra) was not cited before the Division Bench of the Tribunal in Jageshwar Rosin & Turpentine Factory's case (supra), whereas Chandra Prakash Agraival's case (supra) was delivered post the passing of the order in Jageshwar Rosin & Turpentine Factory's case (supra). Therefore, the Division Bench of the Tribunal

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

ITA 685/LKW/2015[2009-10]Status: DisposedITAT Lucknow22 Feb 2021AY 2009-10

Bench: Shri A.D. Jain & Shri T.S. Kapoor

Section 132Section 132ASection 153CSection 158B

search by the Income-tax Department. Amandeep Singh's case (supra) was not cited before the Division Bench of the Tribunal in Jageshwar Rosin & Turpentine Factory's case (supra), whereas Chandra Prakash Agraival's case (supra) was delivered post the passing of the order in Jageshwar Rosin & Turpentine Factory's case (supra). Therefore, the Division Bench of the Tribunal

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

ITA 687/LKW/2015[2011-12]Status: DisposedITAT Lucknow22 Feb 2021AY 2011-12

Bench: Shri A.D. Jain & Shri T.S. Kapoor

Section 132Section 132ASection 153CSection 158B

search by the Income-tax Department. Amandeep Singh's case (supra) was not cited before the Division Bench of the Tribunal in Jageshwar Rosin & Turpentine Factory's case (supra), whereas Chandra Prakash Agraival's case (supra) was delivered post the passing of the order in Jageshwar Rosin & Turpentine Factory's case (supra). Therefore, the Division Bench of the Tribunal