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11 results for “penalty u/s 271”+ Revision u/s 263clear

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Key Topics

Section 1479Section 144B9Section 41(1)8Section 688Section 1487Section 1396Section 69A6Penalty6Addition to Income6

INCOME TAX OFFICER -(EXEMPTION), LUCKNOW vs. M/S APS ACADEMY, LUCKNOW

In the result, both the appeals of the Revenue are dismissed

ITA 470/LKW/2017[2006-07]Status: DisposedITAT Lucknow20 Sept 2019AY 2006-07

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

For Appellant: Smt. Alka Singh, D.RFor Respondent: Shri Rakesh Garg, Advocate
Section 268A

u/s 271(1)(c) of the Act. This is a recalled matter. 7. The grievance of the Department in this appeal, as laid out by the ld. D.R., is that the ld. CIT(A) has erred in law and on facts in deleting, by wrongly invoking the provisions of section 271(1)(a) of the Act, the penalty

INCOME TAX OFFICER -(EXEMPTION), LUCKNOW vs. M/S APS ACADEMY, LUCKNOW

In the result, both the appeals of the Revenue are dismissed

ITA 471/LKW/2017[2008-09]Status: Disposed
Section 143(3)5
Search & Seizure3
Condonation of Delay3
ITAT Lucknow
20 Sept 2019
AY 2008-09

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

For Appellant: Smt. Alka Singh, D.RFor Respondent: Shri Rakesh Garg, Advocate
Section 268A

u/s 271(1)(c) of the Act. This is a recalled matter. 7. The grievance of the Department in this appeal, as laid out by the ld. D.R., is that the ld. CIT(A) has erred in law and on facts in deleting, by wrongly invoking the provisions of section 271(1)(a) of the Act, the penalty

MOHD. ASFAND AKHTAR,KANPUR vs. DEPUTI COMMISSIONER OF INCOME TAX CC-2, KANPUR

In the result, the appeal of Revenue in ITA

ITA 139/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

u/s 148 of the Act on the basis of survey carried out on assessee. In these two years, there is no issue of commission on sales and the only issue involved in these two years, the addition made by the Assessing Officer on the basis of same statement, which has been recorded u/s 133A of the Act. During

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of Revenue in ITA

ITA 144/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

u/s 148 of the Act on the basis of survey carried out on assessee. In these two years, there is no issue of commission on sales and the only issue involved in these two years, the addition made by the Assessing Officer on the basis of same statement, which has been recorded u/s 133A of the Act. During

SHAKIRA KHATOON (WIFE&LH)LATE RAFEEQ AHMAD ANSARI,SITAPUR vs. DY.CIT, SITAPUR

In the result, all the three appeals of the Assessee stand partly allowed for statistical purposes

ITA 63/LKW/2024[2016-17]Status: DisposedITAT Lucknow19 Dec 2025AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri K. R. Rastogi, C.A and ShriFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 115BSection 139Section 144BSection 147Section 148Section 271(1)(c)Section 69A

penalty proceedings under section 271(1)(c) of the Act, separately. 2.4 In other assessment years too, i.e., assessment years 2016-17 and 2017-18, similar addition has been made by the AO, treating the receipts from shipping bill for export as unexplained credit and added to the income of the assessee under section

SHAKIRA KHATOON( WIFE&L/H)LATE RAFEEQ AHMAD ANSARI,SITAPUR vs. DCIT, SITAPUR

In the result, all the three appeals of the Assessee stand partly allowed for statistical purposes

ITA 62/LKW/2024[2015-16]Status: DisposedITAT Lucknow19 Dec 2025AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri K. R. Rastogi, C.A and ShriFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 115BSection 139Section 144BSection 147Section 148Section 271(1)(c)Section 69A

penalty proceedings under section 271(1)(c) of the Act, separately. 2.4 In other assessment years too, i.e., assessment years 2016-17 and 2017-18, similar addition has been made by the AO, treating the receipts from shipping bill for export as unexplained credit and added to the income of the assessee under section

SHKIRA KHATOON W/O LATE RAFEEQ AHMAD ANSARI,SITAPUR vs. DCIT, SITAPUR

In the result, all the three appeals of the Assessee stand partly allowed for statistical purposes

ITA 359/LKW/2023[2017-18]Status: DisposedITAT Lucknow19 Dec 2025AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri K. R. Rastogi, C.A and ShriFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 115BSection 139Section 144BSection 147Section 148Section 271(1)(c)Section 69A

penalty proceedings under section 271(1)(c) of the Act, separately. 2.4 In other assessment years too, i.e., assessment years 2016-17 and 2017-18, similar addition has been made by the AO, treating the receipts from shipping bill for export as unexplained credit and added to the income of the assessee under section

DY. COMMISSIONER OF INCOME TAX-6, KANPUR vs. M/S NARAIN INSTITUTE OF MANAGEMENT STUDIES PVT. LTD., KANPUR

In the result, the appeal of the Department is allowed for statistical purposes

ITA 518/LKW/2017[2009-10]Status: DisposedITAT Lucknow09 Jul 2025AY 2009-10

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. B.P. Yadav, AdvocateFor Respondent: Sh. Sanjeev Krishna Sharma, Addl CIT DR
Section 143(3)Section 148Section 250Section 263Section 271(1)(c)Section 68Section 69

u/s 69 of the Act. Ld. CIT(A) has totally ignored the fact that the balance sheet showing creditors of Rs.3,34,87,504/- is matched in totality. If the error is termed as typographical error, then the balance sheet can not be matched. Ld. CIT(A) has also ignored the fact that in tax audit report

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)

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 report dt. 14/06/2024. The relevant para of Assessment Order is as under: 7. During the year under consideration, the assessee was found to have purchased

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)

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 report dt. 14/06/2024. The relevant para of Assessment Order is as under: 7. During the year under consideration, the assessee was found to have purchased

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)

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 report dt. 14/06/2024. The relevant para of Assessment Order is as under: 7. During the year under consideration, the assessee was found to have purchased