BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

21 results for “reassessment u/s 147”+ Section 153Cclear

Sorted by relevance

Delhi823Mumbai486Bangalore289Jaipur276Chennai233Hyderabad221Ahmedabad141Pune100Chandigarh90Visakhapatnam80Kolkata47Rajkot45Guwahati41Indore30Cochin25Nagpur23Allahabad22Lucknow21Amritsar20Raipur16Agra15Surat13Cuttack11Patna8Dehradun6Karnataka6Ranchi2Jodhpur2Kerala2Jabalpur1Gauhati1Telangana1

Key Topics

Section 153C27Section 158B18Section 14717Section 13213Section 153A13Section 132A12Addition to Income9Section 1488Section 153D7

M/S. MEHENDIPUR BALAJI IMPEX PRIVATE LIMITED,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTREL CIRCLE- II, KANPUR

In the result, the assessee appeal is partly allowed

ITA 103/LKW/2019[2016-17]Status: DisposedITAT Lucknow29 Dec 2021AY 2016-17

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year 2016-17 M/S Mehdipur Balaji Impex Pvt. Ltd., Vs. Dcit-Ii, 51/56 Sita Ram Market Shakkerpatti, Kanpur 208002 Kanpur 208001 Pan –Aaecm 7300C (Appellant) (Respondent)

Section 143(3)Section 153ASection 153CSection 153C(1)

147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or books of account or documents seized or requisitioned belongs or belong to a person other than the person referred to in section 153A, then the books of account or documents or assets

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

Showing 1–20 of 21 · Page 1 of 2

Block Assessment6
Reassessment4
Undisclosed Income3

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

147 and treated the donations received of Rs. 3,75,00,000/- as bogus donation. Aggrieved by the order of Ld. A.O. this appeal is preferred. Grounds of Appeal Ground No 1:- 1 On the facts and circumstances of the case, the notice issued under section 148 by the learned AO is without jurisdiction, bad both

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

147 and treated the donations received of Rs. 3,75,00,000/- as bogus donation. Aggrieved by the order of Ld. A.O. this appeal is preferred. Grounds of Appeal Ground No 1:- 1 On the facts and circumstances of the case, the notice issued under section 148 by the learned AO is without jurisdiction, bad both

PUTUL CHOUBEY vs. DY. COMMISSIONER OF INCOME TAX,

In the result, both the appeals of the assessee are allowed

ITA 91/LKW/2017[2010-11]Status: DisposedITAT Lucknow22 Aug 2019AY 2010-11

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

Section 153CSection 68Section 69

147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or books of account or documents seized or requisitioned belongs or belong to a person other than the person referred to in section 153A, then the books of account or documents or assets

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, the appeal of the assessee is partly allowed

ITA 688/LKW/2015[2012-13]Status: DisposedITAT Lucknow17 Oct 2025AY 2012-13

Bench: SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Swarn Singh, C.AFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 132Section 143(3)Section 153CSection 153D

153C. (l) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing or books of account or documents seized or requisitioned belongs or belong to a person other than the person referred to in section 153A

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

ITA 687/LKW/2015[2011-12]Status: DisposedITAT Lucknow22 Feb 2021AY 2011-12

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

Section 132Section 132ASection 153CSection 158B

u/s. 153C of the Act as the finding of some document or asset belonging to other person is a sin qua non. In this respect, it is important to visit the provisions of Section 153C of the Act which for the sake of completeness are reproduced below: “153C. (l)Notwithstanding anything contained in section 139, section 147, section 148, section

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

ITA 684/LKW/2015[2008-09]Status: DisposedITAT Lucknow22 Feb 2021AY 2008-09

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

Section 132Section 132ASection 153CSection 158B

u/s. 153C of the Act as the finding of some document or asset belonging to other person is a sin qua non. In this respect, it is important to visit the provisions of Section 153C of the Act which for the sake of completeness are reproduced below: “153C. (l)Notwithstanding anything contained in section 139, section 147, section 148, section

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

ITA 686/LKW/2015[2010-11]Status: DisposedITAT Lucknow22 Feb 2021AY 2010-11

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

Section 132Section 132ASection 153CSection 158B

u/s. 153C of the Act as the finding of some document or asset belonging to other person is a sin qua non. In this respect, it is important to visit the provisions of Section 153C of the Act which for the sake of completeness are reproduced below: “153C. (l)Notwithstanding anything contained in section 139, section 147, section 148, section

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

ITA 683/LKW/2015[2007-08]Status: DisposedITAT Lucknow22 Feb 2021AY 2007-08

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

Section 132Section 132ASection 153CSection 158B

u/s. 153C of the Act as the finding of some document or asset belonging to other person is a sin qua non. In this respect, it is important to visit the provisions of Section 153C of the Act which for the sake of completeness are reproduced below: “153C. (l)Notwithstanding anything contained in section 139, section 147, section 148, section

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

ITA 685/LKW/2015[2009-10]Status: DisposedITAT Lucknow22 Feb 2021AY 2009-10

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

Section 132Section 132ASection 153CSection 158B

u/s. 153C of the Act as the finding of some document or asset belonging to other person is a sin qua non. In this respect, it is important to visit the provisions of Section 153C of the Act which for the sake of completeness are reproduced below: “153C. (l)Notwithstanding anything contained in section 139, section 147, section 148, section

SHRI VINAY PRATAP SINGH,LUCKNOW vs. ASTT. COMMISSIONER OF INCOME TAX, LUCKNOW

In the result, all the appeals filed by the assessee are partly allowed

ITA 682/LKW/2015[2006-07]Status: DisposedITAT Lucknow22 Feb 2021AY 2006-07

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

Section 132Section 132ASection 153CSection 158B

u/s. 153C of the Act as the finding of some document or asset belonging to other person is a sin qua non. In this respect, it is important to visit the provisions of Section 153C of the Act which for the sake of completeness are reproduced below: “153C. (l)Notwithstanding anything contained in section 139, section 147, section 148, section

SACHIN VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - II, KANPUR

In the result, all the appeals are allowed

ITA 59/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132-A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish

M/S STANDARD FROZEN FOODS EXPORTS PVT LTD,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CC-II, KANPUR

In the result, all the appeals are allowed

ITA 45/LKW/2022[2018-2019]Status: DisposedITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132-A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish

KAMAL KANT VERMA,HAPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, KANPUR

In the result, all the appeals are allowed

ITA 53/LKW/2022[2018-2019]Status: HeardITAT Lucknow20 Nov 2024AY 2018-2019

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 132Section 153ASection 153D

147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132-A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish

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)

153C of the Act, where search conducted till 31/03/2021. Therefore the Ld. AO was under obligation to follow provisions of section 147 to 151 while making assessment of appellant considering search case. By Finance Act, 2024 procedure of search assessment has again been changed where search conducted on or after 01/09/2024 and NOW covered by block assessment u/s 158BC/BD

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)

153C of the Act, where search conducted till 31/03/2021. Therefore the Ld. AO was under obligation to follow provisions of section 147 to 151 while making assessment of appellant considering search case. By Finance Act, 2024 procedure of search assessment has again been changed where search conducted on or after 01/09/2024 and NOW covered by block assessment u/s 158BC/BD

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)

153C of the Act, where search conducted till 31/03/2021. Therefore the Ld. AO was under obligation to follow provisions of section 147 to 151 while making assessment of appellant considering search case. By Finance Act, 2024 procedure of search assessment has again been changed where search conducted on or after 01/09/2024 and NOW covered by block assessment u/s 158BC/BD

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

reassessment order u/s 147 of the Act had been passed by the Assessing Officer without issuing the mandatory notice under section 143(2) of the Act, the ld. "CIT(A)" should have held the re-assessment order as illegal, bad in law and without jurisdiction. 6. BECAUSE in the reason to believe the Id. AO had not substantiated

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

reassessment order u/s 147 of the Act had been passed by the Assessing Officer without issuing the mandatory notice under section 143(2) of the Act, the ld. "CIT(A)" should have held the re-assessment order as illegal, bad in law and without jurisdiction. 6. BECAUSE in the reason to believe the Id. AO had not substantiated

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

reassessment order u/s 147 of the Act had been passed by the Assessing Officer without issuing the mandatory notice under section 143(2) of the Act, the ld. "CIT(A)" should have held the re-assessment order as illegal, bad in law and without jurisdiction. 6. BECAUSE in the reason to believe the Id. AO had not substantiated