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5 results for “house property”+ Section 148Aclear

Sorted by relevance

Chennai57Mumbai56Jaipur32Delhi24Pune16Bangalore16Visakhapatnam12Chandigarh11Ahmedabad10Raipur8Rajkot7Indore6Hyderabad6Agra5Lucknow5Kolkata2Ranchi1Surat1Amritsar1Guwahati1Cochin1

Key Topics

Section 253(3)4Section 142(1)4Condonation of Delay4Section 1473Section 1483Section 1323Search & Seizure3Section 69A2Reassessment2

SANTOSH KUMAR SHUKLA,LUCKNOW vs. ASSESSMENT UNIT, NFAC, NFAC

ITA 400/LKW/2025[2015-16]Status: DisposedITAT Lucknow21 Nov 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2015-16 Santosh Kumar Shukla V. The Assessment Unit 11A/141, Vrindavan Colony Nfac Lucknow (U.P) Tan/Pan:Bawps5372J (Appellant) (Respondent) Appellant By: Shri Shalabh Singh, Advocate Respondent By: Shri Amit Kumar, D.R. O R D E R This Appeal Has Been Preferred By The Assessee Against The Order Dated 12.03.2025 Passed By The National Faceless Appeal Centre (Nfac), Delhi For Assessment Year 2015-16. 2. The Brief Facts Of The Case Are That The Assessee Was An Employee Of Planning Research & Action Division Of State Planning Institute, Since 1993. The Case Of The Assessee Was Reopened Under Section 147 Of The Income Tax Act, 1961 (Hereinafter Called “The Act’) After Issuing Notice Under Section 148A(B) Of The Act, Vide Dated 16.03.2022 For The Reason That The Assessee Had Made Cash Deposits/Time Deposits In His Bank Account. In Response To Notice Under Section Under Section 148 Of The Act, The Assessee Filed His Return Of Income For The Year Under Consideration On 29.04.2022, Declaring A Total Income Of

For Appellant: Shri Shalabh Singh, AdvocateFor Respondent: Shri Amit Kumar, D.R
Section 144BSection 147Section 148Section 148ASection 149
Section 149(1)(b)
Section 151A
Section 69
Section 69A

Properties vs. ACIT 340 CTR 690Bom; Kanakanala Ravinder Reddy v ITO 334 CTR 646 Telangna. Jasjit Singh and Others v Uol 340 CTR P&H Jatinder Singh Bhangu v Uol 339 CTR 473 P&H, Kulwant Singh v Uol 341 CTR 700 P&H. The income tax act being an All India statute the judgments and judicial pronouncements

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)

property was converted into freehold through registered deed on 24/10/2017. During the assessment proceeding of AY 2014-15, AO has referred the valuation of said property u/s 50C/142A in response to which Valuation Officer, Allahabad has estimated the FMV of lease property as on 04/10/2013 at Rs. 43,46,000/- against actual consideration of Rs. 31,45,000/- vide valuation

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)

property was converted into freehold through registered deed on 24/10/2017. During the assessment proceeding of AY 2014-15, AO has referred the valuation of said property u/s 50C/142A in response to which Valuation Officer, Allahabad has estimated the FMV of lease property as on 04/10/2013 at Rs. 43,46,000/- against actual consideration of Rs. 31,45,000/- vide valuation

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)

property was converted into freehold through registered deed on 24/10/2017. During the assessment proceeding of AY 2014-15, AO has referred the valuation of said property u/s 50C/142A in response to which Valuation Officer, Allahabad has estimated the FMV of lease property as on 04/10/2013 at Rs. 43,46,000/- against actual consideration of Rs. 31,45,000/- vide valuation

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

ITA 350/LKW/2025[2017-18]Status: DisposedITAT Lucknow11 Dec 2025AY 2017-18
Section 142(1)Section 143(2)Section 147Section 250Section 253(3)

house property\nsituated at 57, Laxmanpuri, Indira Nagar, Lucknow. However, Ld. AO\nrejected the claim of assessee on following ground being details filed in ITR\nin AL schedule:-\ni. opp. VikasBhawan, Pant Nagar, Civil Lines, Gonda\nii. Balrampur\niii. Poly opp. VikasBhawan, Pant Nagar, Civil Lines, Gonda\niv. 57, Laxmanpuri, Indira Nagar, Lucknow\n37\nIgnoring the submission of assessee