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17 results for “reassessment”+ Section 191clear

Sorted by relevance

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Key Topics

Section 1132Section 1516Section 2(15)16Section 1329Section 153A8Section 12A8Section 143(3)8Section 142(1)8Exemption8Survey u/s 133A

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)

191 CTR (MP) 263 and allowed difference upto 10%of estimated FMV by Valuation Department is within tolerance limit, no addition is warranted. In said case difference in percentile @ 10.47% was computed on the basis of estimation made by VO and Hon’ble MP High Court has dismissed the appeal of Revenue. iv. That Jurisdictional Hon’ble ITAT in case

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 2025
8
Search & Seizure3
Condonation of Delay3
AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 253(3)

191 CTR (MP) 263 and allowed difference upto 10%of estimated FMV by Valuation Department is within tolerance limit, no addition is warranted. In said case difference in percentile @ 10.47% was computed on the basis of estimation made by VO and Hon’ble MP High Court has dismissed the appeal of Revenue. iv. That Jurisdictional Hon’ble ITAT in case

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)

191 CTR (MP) 263 and allowed difference upto 10%of estimated FMV by Valuation Department is within tolerance limit, no addition is warranted. In said case difference in percentile @ 10.47% was computed on the basis of estimation made by VO and Hon’ble MP High Court has dismissed the appeal of Revenue. iv. That Jurisdictional Hon’ble ITAT in case

SHASHI AGARWAL,LUCKNOW vs. DCIT-1,, LUCKNOW

In the result, these two appeals are treated as allowed for statistical purposes

ITA 199/LKW/2023[2016-17]Status: DisposedITAT Lucknow07 Oct 2024AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 144Section 153ASection 68Section 69Section 69C

191 (Gauhati) (25) Sunny Jacob Jewellers vs. CIT [2024] 163 taxmann.com 722 (Kerala) (26) ACIT vs. Radha Madhav Developers [2024] 165 taxmann.com 578 (Nagpur-Trib.) (27) Shamsher Singh vs. ACIT [2024] 166 taxmann.com 11 (Chandigarh-Trib.) (28) ACIT vs. Antony Leo Sequeria [2024] 166 taxmann.com 60 (Mumbai-Trib.) (29) Ishtiaq Ahmad Dar vs. ACIT [2024] 163 taxmann.com 662 (Amritsar-Trib

SHASHI AGARWAL,LUCKNOW vs. DCIT, CENTRAL CIRCLE-1, LUCKNOW, LUCKNOW

In the result, these two appeals are treated as allowed for statistical purposes

ITA 198/LKW/2023[2015-16]Status: DisposedITAT Lucknow07 Oct 2024AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 144Section 153ASection 68Section 69Section 69C

191 (Gauhati) (25) Sunny Jacob Jewellers vs. CIT [2024] 163 taxmann.com 722 (Kerala) (26) ACIT vs. Radha Madhav Developers [2024] 165 taxmann.com 578 (Nagpur-Trib.) (27) Shamsher Singh vs. ACIT [2024] 166 taxmann.com 11 (Chandigarh-Trib.) (28) ACIT vs. Antony Leo Sequeria [2024] 166 taxmann.com 60 (Mumbai-Trib.) (29) Ishtiaq Ahmad Dar vs. ACIT [2024] 163 taxmann.com 662 (Amritsar-Trib

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

ITA 194/LKW/2019[2012-13]Status: DisposedITAT Lucknow30 Nov 2022AY 2012-13

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

Section 142(1)Section 143(1)Section 143(2)Section 253

reassessment proceedings initiated by the Assessing Officer are valid as assessment order passed u/s 143(3) has been annulled and there exists no expression of any opinion in respect of claim of exemption u/s 10(26AAB) of the Act. Accordingly, the appeal of the Revenue is allowed. 16.1 However, considering the Cross Objection of the assessee, particularly on the issue

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

ITA 193/LKW/2019[2010-11]Status: DisposedITAT Lucknow30 Nov 2022AY 2010-11

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

Section 142(1)Section 143(1)Section 143(2)Section 253

reassessment proceedings initiated by the Assessing Officer are valid as assessment order passed u/s 143(3) has been annulled and there exists no expression of any opinion in respect of claim of exemption u/s 10(26AAB) of the Act. Accordingly, the appeal of the Revenue is allowed. 16.1 However, considering the Cross Objection of the assessee, particularly on the issue

U.P STATE FOOD & ESSENTIAL COMMODITIES LTD.,LUCKNOW vs. INCOME TAX OFFICER-VI(2), LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

ITA 520/LKW/2015[2011-12]Status: DisposedITAT Lucknow30 Nov 2022AY 2011-12

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

Section 142(1)Section 143(1)Section 143(2)Section 253

reassessment proceedings initiated by the Assessing Officer are valid as assessment order passed u/s 143(3) has been annulled and there exists no expression of any opinion in respect of claim of exemption u/s 10(26AAB) of the Act. Accordingly, the appeal of the Revenue is allowed. 16.1 However, considering the Cross Objection of the assessee, particularly on the issue

DY. C.I.T., RANGE-6, LUCKNOW vs. U.P STATE FOOD & ESSENTIAL COMMODITIES LTD., LUCKNOW

In the result, the appeal of the Revenue for assessment year 2009-10

ITA 175/LKW/2019[2009-10]Status: DisposedITAT Lucknow30 Nov 2022AY 2009-10

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year:2011-12

Section 142(1)Section 143(1)Section 143(2)Section 253

reassessment proceedings initiated by the Assessing Officer are valid as assessment order passed u/s 143(3) has been annulled and there exists no expression of any opinion in respect of claim of exemption u/s 10(26AAB) of the Act. Accordingly, the appeal of the Revenue is allowed. 16.1 However, considering the Cross Objection of the assessee, particularly on the issue

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 164/LKW/2017[2011-12]Status: DisposedITAT Lucknow08 Jun 2022AY 2011-12

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

Section 11Section 12ASection 143(3)Section 15Section 2(15)

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 210/LKW/2017[2013-14]Status: DisposedITAT Lucknow08 Jun 2022AY 2013-14

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

Section 11Section 12ASection 143(3)Section 15Section 2(15)

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 630/LKW/2016[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

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

Section 11Section 12ASection 143(3)Section 15Section 2(15)

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 165/LKW/2017[2012-13]Status: DisposedITAT Lucknow08 Jun 2022AY 2012-13

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

Section 11Section 12ASection 143(3)Section 15Section 2(15)

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 631/LKW/2016[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

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

Section 11Section 12ASection 143(3)Section 15Section 2(15)

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 211/LKW/2017[2014-15]Status: DisposedITAT Lucknow08 Jun 2022AY 2014-15

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

Section 11Section 12ASection 143(3)Section 15Section 2(15)

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 24/LKW/2017[2010-11]Status: DisposedITAT Lucknow08 Jun 2022AY 2010-11

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

Section 11Section 12ASection 143(3)Section 15Section 2(15)

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that

ASTT. COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW vs. M/S U.P AWAS EVAM VIKAS PARISHAD, LUCKNOW

In the result, all the grounds taken in the appeals and ground 1 of additional grounds of the Revenue stand dismissed and additional ground

ITA 23/LKW/2017[2009-10]Status: DisposedITAT Lucknow08 Jun 2022AY 2009-10

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

Section 11Section 12ASection 143(3)Section 15Section 2(15)

section 12AA of the Act, which would be very much indifference to the intention of the legislature. In fact, the assessee authority is working on commercial pattern like a big Page 47 of 242 (UP AWAS EVAM VIKAS PARISHAD) businessman. Even otherwise, if some plots are reserved for economically weaker sections of the society, firstly, there is no parameter that