Mohan Lal v. Union of India

ACIT-Circle-2(1)(1), Agra vs. Puneet Agarwal, Agra

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

…her case laws from page 74 of his order, of Delhi High Court at page 76 in the case of CIT (Central) Vs. Anand Kumar Jain HUF and several other case laws, including of Jurisdictional Allahabad High Court in the case of “Sh. Mohan Lal Vs. Union of India (2022) 138 Taxmann.com 292” and given his finding at page 81 and 82 of the order, accordingly held that the order passed u/s 143(3) is not sustainable, hence deleted the addition of Rs.11,03,17,000/-. k). With regard to Ground of appeal on account of mechanical approval, the Ld. CIT(A) at page 83 of the order, dismissed the grounds of appeal of the assessee. 11. Ag…

ACIT, Circle-2(1)(1), Agra vs. Sh. Vishwambhar Dayal Agarwal, Agra

Bench: Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

…her case laws from page 74 of his order, of Delhi High Court at page 76 in the case of CIT (Central) Vs. Anand Kumar Jain HUF and several other case laws, including of Jurisdictional Allahabad High Court in the case of "Sh. Mohan Lal Vs. Union of India (2022) 138 Taxmann.com 292" and given his finding at page 81 and 82 of the order, accordingly held that the order passed u/s 143(3) is not sustainable, hence deleted the addition of Rs.11,03,17,000/-. k). With regard to Ground of appeal on account of mechanical approval, the Ld. CIT(A) at page 83 of the order, dismissed the grounds of appeal of the assessee. 11. Ag…

ACIT-Circel-2(1)(1), Agra vs. Mayank Agrawal, Agra

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

…her case laws from page 74 of his order, of Delhi High Court at page 76 in the case of CIT (Central) Vs. Anand Kumar Jain HUF and several other case laws, including of Jurisdictional Allahabad High Court in the case of “Sh. Mohan Lal Vs. Union of India (2022) 138 Taxmann.com 292” and given his finding at page 81 and 82 of the order, accordingly held that the order passed u/s 143(3) is not sustainable, hence deleted the addition of Rs.11,03,17,000/-. k). With regard to Ground of appeal on account of mechanical approval, the Ld. CIT(A) at page 83 of the order, dismissed the grounds of appeal of the assessee. 11. Ag…

Vishwambhar Dayal Agarwal, Agra vs. Deputy Commissioner of Income Tax, Circle2(1)(1), Agra

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

…her case laws from page 74 of his order, of Delhi High Court at page 76 in the case of CIT (Central) Vs. Anand Kumar Jain HUF and several other case laws, including of Jurisdictional Allahabad High Court in the case of “Sh. Mohan Lal Vs. Union of India (2022) 138 Taxmann.com 292” and given his finding at page 81 and 82 of the order, accordingly held that the order passed u/s 143(3) is not sustainable, hence deleted the addition of Rs.11,03,17,000/-. k). With regard to Ground of appeal on account of mechanical approval, the Ld. CIT(A) at page 83 of the order, dismissed the grounds of appeal of the assessee. 11. Ag…