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8 results for “reassessment u/s 147”+ Section 260Aclear

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Key Topics

Section 69A15Section 14710Section 10(38)10Section 41(1)8Addition to Income8Natural Justice6Section 1485Section 685Long Term Capital Gains

SHAHEEN RABIA,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -II, KANPUR

In the result, all the appeals of the assessees are partly allowed

ITA 62/LKW/2021[2012-2013]Status: DisposedITAT Lucknow06 Jul 2022AY 2012-2013

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

Section 10(38)Section 147Section 148Section 69A

reassessment order without lawful jurisdiction u/s 148 of the IT Act, 1961. 4. That the ld. Assessing Officer has passed order u/s 147 without providing reason to believe making the order and its proceeding void ab initio. 5. That the ld. CIT(A) has erred in confirming addition made by the Assessing Officer on account of alleged bogus long term

ZAIN ALAM,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- II, KANPUR

In the result, all the appeals of the assessees are partly allowed

5
Exemption5
Reassessment5
Reopening of Assessment5
ITA 64/LKW/2021[2012-2013]Status: DisposedITAT Lucknow06 Jul 2022AY 2012-2013

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

Section 10(38)Section 147Section 148Section 69A

reassessment order without lawful jurisdiction u/s 148 of the IT Act, 1961. 4. That the ld. Assessing Officer has passed order u/s 147 without providing reason to believe making the order and its proceeding void ab initio. 5. That the ld. CIT(A) has erred in confirming addition made by the Assessing Officer on account of alleged bogus long term

NAUSHEEN FARAH,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, KANPUR

In the result, all the appeals of the assessees are partly allowed

ITA 63/LKW/2021[2012-2013]Status: DisposedITAT Lucknow06 Jul 2022AY 2012-2013

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

Section 10(38)Section 147Section 148Section 69A

reassessment order without lawful jurisdiction u/s 148 of the IT Act, 1961. 4. That the ld. Assessing Officer has passed order u/s 147 without providing reason to believe making the order and its proceeding void ab initio. 5. That the ld. CIT(A) has erred in confirming addition made by the Assessing Officer on account of alleged bogus long term

NISHAT ARA,KANPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, KANPUR

In the result, all the appeals of the assessees are partly allowed

ITA 65/LKW/2021[2012-2013]Status: DisposedITAT Lucknow06 Jul 2022AY 2012-2013

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

Section 10(38)Section 147Section 148Section 69A

reassessment order without lawful jurisdiction u/s 148 of the IT Act, 1961. 4. That the ld. Assessing Officer has passed order u/s 147 without providing reason to believe making the order and its proceeding void ab initio. 5. That the ld. CIT(A) has erred in confirming addition made by the Assessing Officer on account of alleged bogus long term

MARGHOOB ALAM,KANPUR vs. DCUT, CC-II, KANPUR, KANPUR

In the result, all the appeals of the assessees are partly allowed

ITA 61/LKW/2021[2012-2013]Status: DisposedITAT Lucknow06 Jul 2022AY 2012-2013

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

Section 10(38)Section 147Section 148Section 69A

reassessment order without lawful jurisdiction u/s 148 of the IT Act, 1961. 4. That the ld. Assessing Officer has passed order u/s 147 without providing reason to believe making the order and its proceeding void ab initio. 5. That the ld. CIT(A) has erred in confirming addition made by the Assessing Officer on account of alleged bogus long term

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

MOHD. ASFAND AKHTAR,KANPUR vs. DEPUTI COMMISSIONER OF INCOME TAX CC-2, KANPUR

In the result, the appeal of Revenue in ITA

ITA 139/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

u/s 148 of the Act on the basis of survey carried out on assessee. In these two years, there is no issue of commission on sales and the only issue involved in these two years, the addition made by the Assessing Officer on the basis of same statement, which has been recorded u/s 133A of the Act. During assessment year

DY.COMMISSIONER OF INCOME TAX,CC-2,, KANPUR vs. SHRI.MOHAMMAD ASFAND AKHTAR, KANPUR

In the result, the appeal of Revenue in ITA

ITA 144/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

u/s 148 of the Act on the basis of survey carried out on assessee. In these two years, there is no issue of commission on sales and the only issue involved in these two years, the addition made by the Assessing Officer on the basis of same statement, which has been recorded u/s 133A of the Act. During assessment year