Search: reassessment

3 results for “reassessment”+ Section 239clear

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Key Topics

Section 1477 Section 693 Section 56(2)(vii)2 Section 2502 Section 1432 Section 143(3)2 Addition to Income2

ARUN KUMAR MAURYA,LUCKNOW vs. ITO-2(1), LUCKNOW

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

ITA 415/LKW/2023[2014-15]Status: DisposedITAT Lucknow30 Mar 2026AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(2)Section 147Section 50CSection 56Section 56(2)Section 56(2)(vii)Section 69

239] held as under:- "It is virtually admitted by the Revenue that no notice under section 143(2) had been issued. It is settled position of law that omission on the part of the Assessing Officer under section 143(2) cannot be a procedural irregularity and that the same is, not curable and that therefore, the requirement of notice under

ARUN KUMAR MAURYA,LUCKNOW vs. ITO-2(1), LUCKNOW

ARUN KUMAR MAURYA,LUCKNOW vs. ITO-2(1), LUCKNOW

ASSISTANT COMMISSIONER OF INCOME TAX-5, KANPUR vs. M.K.U PVT. LTD., KANPUR

MANSI DIDWANIA,LUCKNOW vs. D/ACIT-3, LUCKNOW