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24 results for “house property”+ Section 153Aclear

Sorted by relevance

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Key Topics

Section 6926Section 132A19Section 158B18Addition to Income15Section 13214Section 153A14Search & Seizure12Natural Justice11Unexplained Investment10

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

section 132(4) of the Act on 3rd August, 2015 and letter dated 31st July, 2015 issued by Sh. Madho Gopal Agarwal. The case was centralised as per the orders passed under section 127 of the Act and a notice under section 153A of the Act was issued on 6th September, 2016, which was duly served. Upon receipt of notice

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: Disposed

Showing 1–20 of 24 · Page 1 of 2

Section 133A9
Undisclosed Income9
Section 10(38)8
ITAT Lucknow
20 Nov 2024
AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

section 132(4) of the Act on 3rd August, 2015 and letter dated 31st July, 2015 issued by Sh. Madho Gopal Agarwal. The case was centralised as per the orders passed under section 127 of the Act and a notice under section 153A of the Act was issued on 6th September, 2016, which was duly served. Upon receipt of notice

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

section 132(4) of the Act on 3rd August, 2015 and letter dated 31st July, 2015 issued by Sh. Madho Gopal Agarwal. The case was centralised as per the orders passed under section 127 of the Act and a notice under section 153A of the Act was issued on 6th September, 2016, which was duly served. Upon receipt of notice

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

house of the petitioner. However, since there was some confusion as to whom the seized assets had to be released and also whether the prayer of the petitioner for quashing the notice under section 132A of the Act had been granted or not. a review petition was dismissed in Commissioner of Police v. Sadruddin H. Javeri [2QOQ

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

house of the petitioner. However, since there was some confusion as to whom the seized assets had to be released and also whether the prayer of the petitioner for quashing the notice under section 132A of the Act had been granted or not. a review petition was dismissed in Commissioner of Police v. Sadruddin H. Javeri [2QOQ

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

house of the petitioner. However, since there was some confusion as to whom the seized assets had to be released and also whether the prayer of the petitioner for quashing the notice under section 132A of the Act had been granted or not. a review petition was dismissed in Commissioner of Police v. Sadruddin H. Javeri [2QOQ

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

house of the petitioner. However, since there was some confusion as to whom the seized assets had to be released and also whether the prayer of the petitioner for quashing the notice under section 132A of the Act had been granted or not. a review petition was dismissed in Commissioner of Police v. Sadruddin H. Javeri [2QOQ

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

house of the petitioner. However, since there was some confusion as to whom the seized assets had to be released and also whether the prayer of the petitioner for quashing the notice under section 132A of the Act had been granted or not. a review petition was dismissed in Commissioner of Police v. Sadruddin H. Javeri [2QOQ

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

house of the petitioner. However, since there was some confusion as to whom the seized assets had to be released and also whether the prayer of the petitioner for quashing the notice under section 132A of the Act had been granted or not. a review petition was dismissed in Commissioner of Police v. Sadruddin H. Javeri [2QOQ

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, KANPUR., KANPUR vs. M/S. SUSHRUT INSTITUTE OF PLASTIC SURGERY PRIVATE LIMITED, LUCKNOW

The appeal of the Department stands dismissed whereas the Cross Objection of the assessee stands allowed

ITA 30/LKW/2023[2019-20]Status: DisposedITAT Lucknow31 Jul 2025AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. M/S Sushrut Institute Of Plastic Central Circle 2 Surgery Private Limited Kanpur 29, Shahmeena Road Lucknow Tan/Pan:Aaics2582G (Appellant) (Respondent) C.O. No.15/Lkw/2023 [Arising Out Of Ita No.30/Lkw/2023] Assessment Year: 2019-20 M/S Sushrut Institute Of Plastic V. The Acit Surgery Private Limited Central Circle 2 29, Shahmeena Road Kanpur Lucknow Tan/Pan:Aaics2582G (Cross - Objector) (Respondent)

For Appellant: Shri Ashish Jaiswal AdvocateFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 115BSection 133ASection 142ASection 143(3)Section 2(24)(x)Section 271ASection 36(1)(va)Section 69Section 69A

property referred to in sub-section (2) of Section 56 is required to be made, the Assessing Officer may require the ITA No.30/LKW/2023 & C.O. No.15/LKW/2023 Page 22 of 28 Valuation Officer to make an estimate of such value and report the same to him. (2) The Valuation Officer to whom a reference is made under sub-section (1) shall

SHRI SUBODH AGARWAL,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1, KANPUR

In the result, both the appeals of the assessee are allowed

ITA 667/LKW/2018[2013-14]Status: DisposedITAT Lucknow30 Sept 2024AY 2013-14

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri Rakesh Garg, AdvoateFor Respondent: Shri S. H. Usmani, CIT(D.R.)
Section 10(38)Section 111Section 132Section 143(2)Section 153ASection 69

153A of the Act was issued to ITA No.667 & 669/LKW/2018 Page 2 of 12 the assessee on 1.6.2016. In response, the assessee filed his return of income showing income of Rs.12,78,090/-. Later on, notices under section 143(2) and 143(1) of the Act were also issued and the Assessing Officer completed the assessment at Rs.32

SHRI SUBODH AGARWAL,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 1, KANPUR

In the result, both the appeals of the assessee are allowed

ITA 669/LKW/2018[2016-17]Status: DisposedITAT Lucknow30 Sept 2024AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri Rakesh Garg, AdvoateFor Respondent: Shri S. H. Usmani, CIT(D.R.)
Section 10(38)Section 111Section 132Section 143(2)Section 153ASection 69

153A of the Act was issued to ITA No.667 & 669/LKW/2018 Page 2 of 12 the assessee on 1.6.2016. In response, the assessee filed his return of income showing income of Rs.12,78,090/-. Later on, notices under section 143(2) and 143(1) of the Act were also issued and the Assessing Officer completed the assessment at Rs.32

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

(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, IIM Road (Land Only) 30,00,000 Om Narain Singh (iv) PPPL Excess stock 60,00,000 (v) 40,00,000 Baijnath Construction & acquisition of Capital Charitable & ITA No.390 to 396/LKW/2014 Page 29 of 40 (vi) Sanatan Construction & acquisition of Capital 25,00,000 (vii) Cash Seiuzed At various places 25,00,000 (viii) Maa Construction of Building

(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 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, IIM Road (Land Only) 30,00,000 Om Narain Singh (iv) PPPL Excess stock 60,00,000 (v) 40,00,000 Baijnath Construction & acquisition of Capital Charitable & ITA No.390 to 396/LKW/2014 Page 29 of 40 (vi) Sanatan Construction & acquisition of Capital 25,00,000 (vii) Cash Seiuzed At various places 25,00,000 (viii) Maa Construction of Building

(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, IIM Road (Land Only) 30,00,000 Om Narain Singh (iv) PPPL Excess stock 60,00,000 (v) 40,00,000 Baijnath Construction & acquisition of Capital Charitable & ITA No.390 to 396/LKW/2014 Page 29 of 40 (vi) Sanatan Construction & acquisition of Capital 25,00,000 (vii) Cash Seiuzed At various places 25,00,000 (viii) Maa Construction of Building

(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, IIM Road (Land Only) 30,00,000 Om Narain Singh (iv) PPPL Excess stock 60,00,000 (v) 40,00,000 Baijnath Construction & acquisition of Capital Charitable & ITA No.390 to 396/LKW/2014 Page 29 of 40 (vi) Sanatan Construction & acquisition of Capital 25,00,000 (vii) Cash Seiuzed At various places 25,00,000 (viii) Maa Construction of Building

(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, IIM Road (Land Only) 30,00,000 Om Narain Singh (iv) PPPL Excess stock 60,00,000 (v) 40,00,000 Baijnath Construction & acquisition of Capital Charitable & ITA No.390 to 396/LKW/2014 Page 29 of 40 (vi) Sanatan Construction & acquisition of Capital 25,00,000 (vii) Cash Seiuzed At various places 25,00,000 (viii) Maa Construction of Building