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49 results for “reassessment u/s 147”+ Exemptionclear

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Mumbai982 Delhi689 Chennai355 Bangalore332 Jaipur217 Ahmedabad203 Kolkata169 Hyderabad131 Pune109 Chandigarh107 Raipur100 Indore85 Rajkot58 Lucknow49 Guwahati42 Surat42 Cochin40 Patna36 Visakhapatnam33 Nagpur29 Cuttack22 Amritsar18 Jodhpur17 Agra13 Allahabad12 Dehradun11 Karnataka11 Telangana4 Varanasi4 Jabalpur3 SC3 Panaji2 Ranchi2 Himachal Pradesh2 Gauhati2 Punjab & Haryana1 Calcutta1 Kerala1 Uttarakhand1

Key Topics

Section 1150 Section 14841 Section 14740 Addition to Income32 Section 12A28 Section 2(15)28 Section 10(38)23 Exemption22 Section 143(3)

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

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 701/LKW/2019[2017-18]Status: DisposedITAT Lucknow10 Jun 2022AY 2017-18

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

Section 11Section 12Section 12ASection 13(8)Section 2(15)

u/s 147 of the Act and the Assessing Officer during reassessment proceedings had allowed exemption to the assessee u/s 11 of the Act. The findings

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

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

Showing 1–20 of 49 · Page 1 of 3

19

Survey u/s 133A12

ITA 166/LKW/2019[2016-17]Status: DisposedITAT Lucknow10 Jun 2022AY 2016-17

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

Section 11Section 12Section 12ASection 13(8)Section 2(15)

u/s 147 of the Act and the Assessing Officer during reassessment proceedings had allowed exemption to the assessee u/s 11 of the Act. The findings

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

In the result, the appeals of the assessee are partly allowed whereas the Cross Objections of the Revenue are partly allowed for statistical purposes

ITA 165/LKW/2019[2015-16]Status: DisposedITAT Lucknow10 Jun 2022AY 2015-16

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

Section 11Section 12Section 12ASection 13(8)Section 2(15)

u/s 147 of the Act and the Assessing Officer during reassessment proceedings had allowed exemption to the assessee u/s 11 of the Act. The findings

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

exemption u/s 10(26AAB) of the Act was disallowed for Rs.9,29,60,114/-. Learned CIT(A) in the present case has given his findings by holding the order of reassessment u/s 147

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

exemption u/s 10(26AAB) of the Act was disallowed for Rs.9,29,60,114/-. Learned CIT(A) in the present case has given his findings by holding the order of reassessment u/s 147

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

exemption u/s 10(26AAB) of the Act was disallowed for Rs.9,29,60,114/-. Learned CIT(A) in the present case has given his findings by holding the order of reassessment u/s 147

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

exemption u/s 10(26AAB) of the Act was disallowed for Rs.9,29,60,114/-. Learned CIT(A) in the present case has given his findings by holding the order of reassessment u/s 147

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

reassessment can only be exercised where there was a failure on the part of the assessee to make the true return disclosing fully and truly all material facts necessary for assessment and were such reopening would be permissible after enquiry of 4 years, as provided under Proviso to Section 147 of the Act. The assessee is supported by authority

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

reassessment can only be exercised where there was a failure on the part of the assessee to make the true return disclosing fully and truly all material facts necessary for assessment and were such reopening would be permissible after enquiry of 4 years, as provided under Proviso to Section 147 of the Act. The assessee is supported by authority

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, nor there being any new material, the CIT(A) was not justified in upholding the initiation of the proceedings u/s 147 of the Act, the order passed

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, nor there being any new material, the CIT(A) was not justified in upholding the initiation of the proceedings u/s 147 of the Act, the order passed

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)

u/s 12A/12AA of the Act to the assessee. Thus, on this issue, we affirm the stand taken by the Id. first appellate authority. Page 48 of 242 (UP AWAS EVAM VIKAS PARISHAD) 12. It may thus be appreciated that the coordinate benches of the Hon'ble ITAT at Amritsar, Cochin, Indore and Allahabad hold the view that the activities

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)

u/s 12A/12AA of the Act to the assessee. Thus, on this issue, we affirm the stand taken by the Id. first appellate authority. Page 48 of 242 (UP AWAS EVAM VIKAS PARISHAD) 12. It may thus be appreciated that the coordinate benches of the Hon'ble ITAT at Amritsar, Cochin, Indore and Allahabad hold the view that the activities

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)

u/s 12A/12AA of the Act to the assessee. Thus, on this issue, we affirm the stand taken by the Id. first appellate authority. Page 48 of 242 (UP AWAS EVAM VIKAS PARISHAD) 12. It may thus be appreciated that the coordinate benches of the Hon'ble ITAT at Amritsar, Cochin, Indore and Allahabad hold the view that the activities

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)

u/s 12A/12AA of the Act to the assessee. Thus, on this issue, we affirm the stand taken by the Id. first appellate authority. Page 48 of 242 (UP AWAS EVAM VIKAS PARISHAD) 12. It may thus be appreciated that the coordinate benches of the Hon'ble ITAT at Amritsar, Cochin, Indore and Allahabad hold the view that the activities

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)

u/s 12A/12AA of the Act to the assessee. Thus, on this issue, we affirm the stand taken by the Id. first appellate authority. Page 48 of 242 (UP AWAS EVAM VIKAS PARISHAD) 12. It may thus be appreciated that the coordinate benches of the Hon'ble ITAT at Amritsar, Cochin, Indore and Allahabad hold the view that the activities

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)

u/s 12A/12AA of the Act to the assessee. Thus, on this issue, we affirm the stand taken by the Id. first appellate authority. Page 48 of 242 (UP AWAS EVAM VIKAS PARISHAD) 12. It may thus be appreciated that the coordinate benches of the Hon'ble ITAT at Amritsar, Cochin, Indore and Allahabad hold the view that the activities

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)

u/s 12A/12AA of the Act to the assessee. Thus, on this issue, we affirm the stand taken by the Id. first appellate authority. Page 48 of 242 (UP AWAS EVAM VIKAS PARISHAD) 12. It may thus be appreciated that the coordinate benches of the Hon'ble ITAT at Amritsar, Cochin, Indore and Allahabad hold the view that the activities

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)

u/s 12A/12AA of the Act to the assessee. Thus, on this issue, we affirm the stand taken by the Id. first appellate authority. Page 48 of 242 (UP AWAS EVAM VIKAS PARISHAD) 12. It may thus be appreciated that the coordinate benches of the Hon'ble ITAT at Amritsar, Cochin, Indore and Allahabad hold the view that the activities

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, nor there being any\nnew material, the CIT(A) was not justified in upholding the\ninitiation of the proceedings u/s 147 of the Act, the order\npassed