Search: reassessment

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Section 14719 Section 1488 Section 253(3)5 Section 271(1)(c)4 Section 1443 Cash Deposit3 Limitation/Time-bar3 Section 1512 Addition to Income2

PANKAJ KUMAR GUPTA,AZAMGARH vs. INCOME TAX OFFICER, INCOME TAX OFFICER

In the result, both the appeals of the assessee stand allowed for statistical purposes

ITA 125/VNS/2023[2012-13]Status: DisposedITAT Varanasi10 Oct 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastava

For Appellant: S/Shri Piyush Kumar Kamal and Abhishek Kumar Gupta, AdvocatesFor Respondent: Smt Amandeep Kaur, D.R

Section 144Section 147Section 148Section 151Section 271(1)(c)

reassessment proceedings under section 148 of the Act is barred by limitation and action of authorities was totally arbitrary as the same proceeds on non-existent allegation and even while granting sanction u/s 151 of the Act, sanctioning authority has also mechanically and without application of mind and without ITA Nos.125/VNS/2023 & ITA Nos.126/VNS/2023 Page 5 of 9 looking the material

PANKAJ KUMAR GUPTA,AZAMGARH vs. INCOME TAX OFFICER, INCOME TAX OFFICER

PANKAJ KUMAR GUPTA,AZAMGARH vs. INCOME TAX OFFICER, INCOME TAX OFFICER

PANKAJ KUMAR GUPTA,AZAMGARH vs. ITO WARD3(1), INCOME TAX OFFICE AZAMGARH

RISHIKESH SHUKLA,SINGRAULI vs. ITO, WARD - III (1), MIRZAPUR

RADHEY SHYAM,AGRA vs. INCOME TAX OFFICER, WARD 2(3), VARANASI