Search: reassessment

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Section 14720 Section 14816 Section 1444 Section 271(1)(c)4 Section 1512 Section 144r2 Section 143(2)2 Cash Deposit2 Penalty2 Limitation/Time-bar

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

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 02,, VARANASI

MOUSAMI CHOUDHURY,VARANASI vs. DY. CIT, RANGE - 2, VARANASI