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3 results for “penalty u/s 271”+ Section 142A(1)clear

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Delhi7Chennai7Chandigarh7Pune6Patna4Lucknow3Indore3Bangalore2Jaipur2Mumbai2Rajkot1

Key Topics

Section 253(3)3Section 1323Search & Seizure3Condonation of Delay3

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)

142A in response to which Valuation duty value of said property was at Rs. 3000 per sq.mts. The said fact is overlooked by VO and estimated the FMV at Rs. 77,38,700/-. Therefore if rate 2009 may be applied than the FMV of the land will

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)

142A in response to which Valuation duty value of said property was at Rs. 3000 per sq.mts. The said fact is overlooked by VO and estimated the FMV at Rs. 77,38,700/-. Therefore if rate 2009 may be applied than the FMV of the land will

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)

142A in response to which Valuation duty value of said property was at Rs. 3000 per sq.mts. The said fact is overlooked by VO and estimated the FMV at Rs. 77,38,700/-. Therefore if rate 2009 may be applied than the FMV of the land will