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

In the result, the outcome of the appeals and Cross Objections are as under:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

148B of the Act which is mandatory for search assessment resulting to which assessment order passed not accordance with law liable to be quashed. Issue No. 17 - AY 2021-22 1. That it is relevant to mention since the search was conducted on or after 01/04/2021, while framing the assessment order, the provisions of section 147 to 151 was required

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:

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

148B of the Act which is mandatory for search assessment resulting to which assessment order passed not accordance with law liable to be quashed. Issue No. 17 - AY 2021-22 1. That it is relevant to mention since the search was conducted on or after 01/04/2021, while framing the assessment order, the provisions of section 147 to 151 was required

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

reassessment proceeding\ncovered by provision of section 147 to 151 where time for issuance of\nnotice u/s 143(2) was left. Since the case of the assessee has already been\nconsidered as search case by Revenue in AY 2019-20 & AY 2020-21 while\nissuing notice u/s 148 directly without compliance of u/s 148A proceedings\ntherefore