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

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Key Topics

Section 14717Section 153A12Section 153C9Section 1488Section 1327Section 153D7Addition to Income7Section 143(3)4Section 1514

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

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

Reassessment4
Search & Seizure3
Condonation of Delay3

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

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

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

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

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

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

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

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

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

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 450/LKW/2024[2014-15]Status: HeardITAT Lucknow14 May 2025AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshramansi Didwania Dcit/Acit-3 V. 112/16, Shri Ram Road, Lucknow-New/Nfac Aminabad, Lucknow, U.P.- Pratyaksh Kar Bhawan, 226018. Ram Trith Marg, Lucknow-226001. Pan:Aeupd8333B (Appellant) (Respondent) Appellant By: Shri P.K. Kapoor, Ca Respondent By: Shri Sunil Kumar Rajwanshi, Addl Cit(Dr) Date Of Hearing: 05 05 2025 Date Of Pronouncement: 14 05 2025 O R D E R

For Appellant: Shri P.K. Kapoor, CAFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 147Section 151Section 153CSection 250Section 68Section 69Section 69C

section 250 of the “Act”, which required the ld. first appellate authority to state the points for determination, decision thereon and reason, for the decision, and owing to such a violation of the Page 2 of 4 statutory provision, the impugned order deserves to be set aside and matter restored o Id. “CIT(A)” for passing the order afresh