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5 results for “reassessment”+ Section 151Aclear

Sorted by relevance

Mumbai154Chennai96Hyderabad63Delhi58Pune35Ahmedabad33Visakhapatnam27Chandigarh26Jaipur19Kolkata13Raipur10Rajkot6Agra5Lucknow5Amritsar4Surat4Guwahati3Bangalore2Indore2Patna2Dehradun1Cochin1Nagpur1Ranchi1

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

section 144B And of sec 151A of the I.T Act 1961 per se as applied to AY 2015 16, where the very initiation of the purported reassessment

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)

reassessment proceeding. In response to which department has provided copy of order sheet on 24.10.2025. In which reasons are not recorded while issuing notice u/s 148 and approval taken from specified authority were also not provided. Though the case was selected for income escaping assessment of assessee covered by sec. 132 and Assessing Officer while issuing notice u/s 148, shall

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)

reassessment proceeding. In response to which department has provided copy of order sheet on 24.10.2025. In which reasons are not recorded while issuing notice u/s 148 and approval taken from specified authority were also not provided. Though the case was selected for income escaping assessment of assessee covered by sec. 132 and Assessing Officer while issuing notice u/s 148, shall

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)

reassessment proceeding. In response to which department has provided copy of order sheet on 24.10.2025. In which reasons are not recorded while issuing notice u/s 148 and approval taken from specified authority were also not provided. Though the case was selected for income escaping assessment of assessee covered by sec. 132 and Assessing Officer while issuing notice u/s 148, shall

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)

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