RAJPAL SINGH,AGRA vs. ITO WARD-2(1)(2), AGRA

ITA 401/AGR/2026Status: DisposedITAT Agra28 September 2026AY 2011-1213 pages

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Income Tax Appellate Tribunal, AGRA(SMC

Before: SUNIL KUMAR SINGHBRAJESH KUMAR SINGH

Hearing: 20.07.2026Pronounced: 28.09.2026

PER:BRAJESH KUMAR SINGH, A.M.

This appeal is directed against the impugned order dated 11.03.2026 passed in appeal No CIT(Appeal)-2, Agra/10013/2019-20 by the NFAC (hereinafter referred to as the Commissioner of Income Tax), u/s. 250 of the ITA 401/Agr/2026

Income Tax Act, 1961 (hereinafter referred to as the “Act”) for the A.Y. 2011- 12, wherein the Ld. CIT (A) has dismissed assessee’s appeal.

2.

Brief facts of the case: The case was reopened vide a notice u/s 148 of the Act dated 31.03.2018 on the basis of information that assessee had deposited a sum of Rs. 46,51,000/- in his bank account. The assessment was completed u/s 144 of the Act as according to the AO the assessee did not appear during assessment p

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