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4 results for “section 68”+ Section 151Aclear

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Key Topics

Section 253(3)3Section 1323Search & Seizure3Condonation of Delay3Section 69A2

RAJENDRA SINGH,SHAHJAHANPUR vs. LD. AO, ASSESSMENT UNIT, JURISDICTIONAL AO- ITO-1(4) SHAHJAHANPUR-1, SHAHJAHANPUR

In the result, the appeal is partly allowed for statistical purposes

ITA 645/LKW/2024[2019-20]Status: HeardITAT Lucknow24 Jul 2025AY 2019-20

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 144Section 147Section 148Section 151ASection 69A

151A, is without jurisdiction, bad in law, the same and the assessment framed thereafter be quashed.” (A.1) The Assessing Officer passed the assessment order u/s 147 read with section 144/144B of the Act and determined the total income of the assessee at Rs.63,68

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)

68,98,817/- That in the relevant year assessee has sold residential land measuring 300 sq. mtr. on 20.05.2020, part of 447/2, Chawni Bazar (Civil Lines), Pargana- Tehsil, Gonda for consideration of Rs. 9,00,000/- Stamp Duty value Rs. 82,35,000/- to his son AlokPandey (PAN-CZZPP5325B). Considering the provision of Sec. 50C, the liability of Long Term

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)

68,98,817/- That in the relevant year assessee has sold residential land measuring 300 sq. mtr. on 20.05.2020, part of 447/2, Chawni Bazar (Civil Lines), Pargana- Tehsil, Gonda for consideration of Rs. 9,00,000/- Stamp Duty value Rs. 82,35,000/- to his son AlokPandey (PAN-CZZPP5325B). Considering the provision of Sec. 50C, the liability of Long Term

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)

68,98,817/- That in the relevant year assessee has sold residential land measuring 300 sq. mtr. on 20.05.2020, part of 447/2, Chawni Bazar (Civil Lines), Pargana- Tehsil, Gonda for consideration of Rs. 9,00,000/- Stamp Duty value Rs. 82,35,000/- to his son AlokPandey (PAN-CZZPP5325B). Considering the provision of Sec. 50C, the liability of Long Term