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6 results for “reassessment u/s 147”+ Section 270A(9)(e)clear

Sorted by relevance

Jaipur46Bangalore32Mumbai28Delhi27Rajkot24Cochin18Pune16Ahmedabad16Chennai15Hyderabad13Visakhapatnam10Patna8Nagpur7Agra6Lucknow6Surat6Raipur3Chandigarh2Kolkata2Jodhpur1

Key Topics

Section 14716Section 41(1)8Section 143(3)5Section 685Section 69C4Section 143(2)3Section 1513Section 292C3Reassessment

BHAWANI DEVELOPERS,LUCKNOW vs. INCOME TAX OFFICER-4(1), LUCKNOW-NEW, LUCKNOW-NEW

Appeal is disposed of in accordance with the aforesaid\ndirections

ITA 253/LKW/2025[2018-19]Status: DisposedITAT Lucknow09 Oct 2025AY 2018-19
Section 133(6)Section 142(1)Section 144BSection 147Section 68

9% 52,60,013\nTotal 1,29,15,767\n\n3.3.3\nThere is no dispute that the assessee has not paid the GST/Service taxes within\nthe time limit as prescribed under section 43B and shown in the Balance-Sheet as on\n31/03/2018 as outstanding. The assessee has not filed Audit report in Form No. 3CB,\nthough required, considering the receipts

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

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

3
Addition to Income3
Disallowance2
Survey u/s 133A2
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

E R PER BENCH: For the sake of convenience, these three appeals are hereby disposed of through this consolidated order. The grounds of appeal are as under: ITA No.271/LKW/2024: 1.1. BECAUSE the Id. "CIT(A)" was not justified in dismissing the appeal in limine by passing the impugned order ex-parte without affording sufficient and effective opportunity of being heard

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

E R PER BENCH: For the sake of convenience, these three appeals are hereby disposed of through this consolidated order. The grounds of appeal are as under: ITA No.271/LKW/2024: 1.1. BECAUSE the Id. "CIT(A)" was not justified in dismissing the appeal in limine by passing the impugned order ex-parte without affording sufficient and effective opportunity of being heard

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

E R PER BENCH: For the sake of convenience, these three appeals are hereby disposed of through this consolidated order. The grounds of appeal are as under: ITA No.271/LKW/2024: 1.1. BECAUSE the Id. "CIT(A)" was not justified in dismissing the appeal in limine by passing the impugned order ex-parte without affording sufficient and effective opportunity of being heard

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

9 and 10 are reproduced below: 9. Now coming to assessment year 2013-14, 2014-15 and 2016- 17, we find that out of these three years, two years i.e. 2013-14 and 2014-15 were reopened u/s 148 of the Act on the basis of survey carried out on assessee. In these two years, there is no issue

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

9 and 10 are reproduced below: 9. Now coming to assessment year 2013-14, 2014-15 and 2016- 17, we find that out of these three years, two years i.e. 2013-14 and 2014-15 were reopened u/s 148 of the Act on the basis of survey carried out on assessee. In these two years, there is no issue