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67 results for “reassessment u/s 147”

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Key Topics

Section 147116 Section 148111 Addition to Income50 Section 143(3)35 Reassessment32 Section 142(1)24 Section 153A22 Section 6821 Section 50C

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

reassessment made by the Assessing Officer u/s. 143 r.w.s. 147 of the Act dated 30.12.2016 for the Assessment Year 2009-10 became

KASHI NATH SETH SARRAF PRIVATE LIMITED,HARDOI vs. DCIT, SITAPUR, SITAPUR

Showing 1–20 of 67 · Page 1 of 4

16

Section 143(2)15

Reopening of Assessment14

Limitation/Time-bar13

In the result, the appeal of the assessee stands allowed for\nstatistical purposes

ITA 86/LKW/2024[2012-13]Status: DisposedITAT Lucknow12 Mar 2026AY 2012-13

For Respondent: \nShri Akshay Agrawal, Advocate

Section 142(1)Section 143(3)Section 147Section 148Section 151Section 68

reassessment\nproceedings u/s 147 of the Act.\n(C.1) The Ld. Departmental Representative supported the\nassessment order as well as the impugned

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.\ndt. 05.09.2023, 08.02.2024, 11.03.2024, 16.03.2024,\n15.03.2024\n6. Original Assessment Order u/s 143(3) dt. 23.04.2021 and\nCIT(A) order u/s 250 dt. 25.06.2024\n7. Assessment Order u/s 147

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BAREILLY, BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

ITA 619/LKW/2024[2015-16]Status: DisposedITAT Lucknow07 Aug 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

u/s 147 of the Act to initiate reassessment proceedings in an assessment that is completed U/s 143 (3) as there

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), BAREILLY vs. VARUNARJUN TRUST, LUCKNOW

In the result, both the appeals are dismissed

ITA 620/LKW/2024[2016-17]Status: DisposedITAT Lucknow07 Aug 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

u/s 147 of the Act to initiate reassessment proceedings in an assessment that is completed U/s 143 (3) as there

M/S. BARROWS BLUE BELLS SCHOOL,BAHARAICH vs. THE I.T.O. (E), LUCKNOW

ITA 360/LKW/2020[2010-11]Status: DisposedITAT Lucknow30 Jun 2025AY 2010-11

For Respondent: \nShri Rakesh Garg, Advocate

Section 10Section 11Section 12ASection 147Section 148

reassessment proceedings initiated u/s\n147/143(3) of the Act is without jurisdiction, bad in law and\nbe quashed.\n2. Because there being neither reason to believe nor any\nsatisfaction as contemplated u/s 147

M/S. BARROWS BLUE BELLS SCHOOL,BAHARAICH vs. THE I.T.O. (E), LUCKNOW

Accordingly, the same are being dismissed as having become academic in nature

ITA 361/LKW/2020[2011-12]Status: DisposedITAT Lucknow30 Jun 2025AY 2011-12

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Amit Singh Chauhan, D.R

Section 10Section 11Section 12ASection 147Section 148

reassessment proceedings initiated u/s 147/143(3) of the Act is without jurisdiction, bad in law and be quashed. 2. Because there being neither reason to believe nor any satisfaction as contemplated u/s 147

M/S. BARROWS BLUE BELLS SCHOOL,BAHARAICH vs. THE I.T.O. (E), LUCKNOW

Accordingly, the same are being dismissed as having become academic in nature

ITA 362/LKW/2020[2014-15]Status: DisposedITAT Lucknow30 Jun 2025AY 2014-15

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudhary

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Amit Singh Chauhan, D.R

Section 10Section 11Section 12ASection 147Section 148

reassessment proceedings initiated u/s 147/143(3) of the Act is without jurisdiction, bad in law and be quashed. 2. Because there being neither reason to believe nor any satisfaction as contemplated u/s 147

L.H SUGAR FACTORIES LTD.,PILIBHIT vs. DY. COMMISSIONER OF INCOME TAX, BAREILLY

In the result, the appeal is partly allowed for statistical purposes

ITA 194/LKW/2020[2012-13]Status: DisposedITAT Lucknow15 Oct 2025AY 2012-13

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143Section 143(3)Section 147Section 148Section 151

reassessment proceedings u/s 147 of the Act were initiated by the Assessing Officer by issuing notice dated 29/03/2016 u/s 148 of the Act. Before

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)

u/s 143(3) nor it is normal reassessment proceeding covered by provision of section 147 to 151 where time for issuance

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)

u/s 143(3) nor it is normal reassessment proceeding covered by provision of section 147 to 151 where time for issuance

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)

u/s 143(3) nor it is normal reassessment proceeding covered by provision of section 147 to 151 where time for issuance

DCIT,CENTRAL CIRCLE-2, LUCKNOW, LUCKNOW vs. RAKESH KUMAR PANDEY, GONDA

ITA 402/LKW/2025[2019-20]Status: DisposedITAT Lucknow11 Dec 2025AY 2019-20

Section 142(1)Section 143(2)Section 147Section 250Section 253(3)

Reassessment Proceeding\ndt. 05.09.2023, 08.02.2024, 11.02.2024, 16.03.2024\n7.\nAssessment Order u/s 147 dt. 28.03.2024\n8.\nCopy of Form-35\n9.\nCopy

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

ITA 353/LKW/2025[2022-23]Status: DisposedITAT Lucknow11 Dec 2025AY 2022-23

Section 145(3)Section 54FSection 69

Reassessment Proceeding \ndt. 05.09.2023, 08.02.2024, 11.02.2024, 16.03.2024, \n16.03.2024. \n7. Assessment Order u/s 147 dt. 28.03.2024 \n8. Copy of Form-35 \n9. Copy

ACIT, FAIZABAD vs. M/S. SAKET FOODS PVT. LTD., BAHRAICH

In the result, both appeals of the Revenue are dismissed

ITA 326/LKW/2020[2012-13]Status: DisposedITAT Lucknow31 Dec 2024AY 2012-13

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraacit, Gonda M/S. Shree Rameshwar V. Income Tax Office, Civil Lines, Lal Foods Pvt. Ltd Faizabad-224001. Chhawani Bazar, Bahraich-271801. Pan:Aancs3697P (Appellant) (Respondent) Acit, Gonda M/S. Saket Foods Pvt V. Income Tax Office, Civil Lines, Ltd Faizabad-224001. Chhawani Bazar, Bahraich-271801. Pan:Aadcs0365G (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 30 12 2024 Date Of Pronouncement: 31 12 2024 O R D E R

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Sanjeev Krishna Sharma, Addl

Section 143(3)Section 147Section 148

reassessment proceeding u/s 147 of the Income-tax Act, 1961, 4. The Ld. CIT (A) has erred in law and on facts

ACIT, FAIZABAD vs. M/S. SHREE RAMESHWAR LAL FOODS PVT. LTD., BAHRAICH

In the result, both appeals of the Revenue are dismissed

ITA 325/LKW/2020[2012-13]Status: DisposedITAT Lucknow31 Dec 2024AY 2012-13

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraacit, Gonda M/S. Shree Rameshwar V. Income Tax Office, Civil Lines, Lal Foods Pvt. Ltd Faizabad-224001. Chhawani Bazar, Bahraich-271801. Pan:Aancs3697P (Appellant) (Respondent) Acit, Gonda M/S. Saket Foods Pvt V. Income Tax Office, Civil Lines, Ltd Faizabad-224001. Chhawani Bazar, Bahraich-271801. Pan:Aadcs0365G (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv Respondent By: Shri Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 30 12 2024 Date Of Pronouncement: 31 12 2024 O R D E R

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Sanjeev Krishna Sharma, Addl

Section 143(3)Section 147Section 148

reassessment proceeding u/s 147 of the Income-tax Act, 1961, 4. The Ld. CIT (A) has erred in law and on facts

NIRMAL SINGH,AYODHYA vs. ITO WARD-1,, FAIZABAD

In the result, the appeal of the assessee is allowed

ITA 83/LKW/2024[2014-15]Status: DisposedITAT Lucknow10 Oct 2024AY 2014-15

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria & Sa. No. 07/Lkw/2024 (Arising Out Of Ita. No.83/Lkw/2024 (Assessment Year: 2014-15) Nirmal Singh The Income Tax Officer, V. 15/2/16, Janki Ghat, Ayodhya- Ward-1, 224123, Faizabad (Up). Cinema Road, Faizabad- New-224001. Pan:Bdsps4165C (Appellant) (Respondent) Appellant By: Shri. Rakesh Garg, Adv Respondent By: Shri. Sanjeev Krishna Sharma, Addl. Cit(Dr) Date Of Hearing: 24 09 2024 Date Of Pronouncement: 10 10 2024 O R D E R

For Appellant: Shri. Rakesh Garg, AdvFor Respondent: Shri. Sanjeev Krishna Sharma, Addl

Section 144BSection 147Section 148Section 151Section 250Section 56(2)(vii)

147, and a notice under section 148 was issued. The reassessment led to an addition of Rs. 2,14,22,053/- under section 56(2)(vii) and Rs. 49,11,947/- under section 50C, treated as escaped income. The reassessment, being a result of what the AO considers concealed particulars of income, led to the initiation of penalty proceedings under

M/S FIVE ROSES,KANPUR vs. J/DCIT-CC,, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

ITA 272/LKW/2024[2016-17]Status: DisposedITAT Lucknow05 Aug 2024AY 2016-17

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R

Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

147 r.w.s.148 of the Act, consequently the Id. "CIT(A)" should have held the re-assessment proceedings as void-abinitio and accordingly should have held the re-assessment order as illegal, bad in law and without jurisdiction. 5. BECAUSE the reassessment order u/s

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

ITA 271/LKW/2024[2015-16]Status: DisposedITAT Lucknow05 Aug 2024AY 2015-16

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R

Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

147 r.w.s.148 of the Act, consequently the Id. "CIT(A)" should have held the re-assessment proceedings as void-abinitio and accordingly should have held the re-assessment order as illegal, bad in law and without jurisdiction. 5. BECAUSE the reassessment order u/s

M/S FIVE ROSES,KANPUR vs. DY, CIT-CC-1, KANPUR

In the result, all the three appeals are partly allowed for statistical purposes

ITA 273/LKW/2024[2017-18]Status: DisposedITAT Lucknow05 Aug 2024AY 2017-18

Bench: Shri. Sudhanshu Srivastava & Shri Anadee Nath Misshra

For Appellant: Shri Pradeep Kapoor, C.AFor Respondent: Shri Sanjeev Krishna Sharma, D.R

Section 143(2)Section 143(3)Section 147Section 151Section 153CSection 292C

147 r.w.s.148 of the Act, consequently the Id. "CIT(A)" should have held the re-assessment proceedings as void-abinitio and accordingly should have held the re-assessment order as illegal, bad in law and without jurisdiction. 5. BECAUSE the reassessment order u/s