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Section 14861 Section 14743 Section 234E20 Section 200A18 TDS17 Section 148A16 Section 14416 Section 142(1)13 Section 220(2)12 Addition to Income

BADARIPRASAD,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, appeal filed by the assessee is allowed

ITA 473/AGR/2025[2018-19]Status: DisposedITAT Agra21 Jan 2026AY 2018-19

Bench: Shri M. Balaganeshbadriprasad, Vs. Income Tax Officer, Heerabagh Colony, Guna, Guna, Gwalior Gwalior (Appellant) (Respondent) Pan: Arapr6314B

For Appellant: Shri Rajendra Sharma, AdvFor Respondent: Shri Anil Kumar, Sr. DR

Section 144BSection 147Section 148Section 148ASection 151Section 151A

reopen the assessment is bad in law after the CBDT Faceless Scheme notified from 29.03.2022 (supra) read with section 151/151A of the Act, which legal issue we will deal first. 9. We note that on this legal issue there are divergent views expressed by different Hon’ble High Courts. However, it is noted that on this issue

Showing 1–20 of 22 · Page 1 of 2

BADARIPRASAD,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

BADARIPRASAD,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

HARICHARAN RATHORE,ASHOK NAGAR vs. INCOME TAX OFFICER,ASHOK NAGAR, ASHOK NAGAR

NARAYANI RATHORE,SHIVPURI vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

ASHOK SAHU,JHANSI vs. INCOME TAX OFFICER, WARD 2(3)(1), JHANSI, JHANSI

SUNITA,SAHU vs. ASSESSMENT UNIT,INCOME TAX DEPARTMENT, DELHI

AVNEESH KUMAR CHATURVEDI,AGRA vs. I.T.O-2(2), AGRA

KAMLESH KATARE,GWALIOR vs. ITO, TDS-GWALIOR, GWALIOR

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE, GWALIOR

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND,BHIND vs. AESSESSING OFFICER TDS OFFICE, AAYAKAR BHAVWAN CITY CENTRE FLOOR FIRST

GUMAN SINGH KUSHWAH,SHIVPURI vs. INCOME TAX OFFICER, ASHOKNAGAR

INCOME TAX OFFICER, ASHOKNAGAR vs. AJIT SINGH , SHIVPURI

MANDIR LODI MATA,SHIVPURI vs. THE ITO- ASHOK NAGAR, GWALIOR

MEERA YADAV,JHANSI vs. DCIT, CIRCLE2(1)(1), AGRA

MEERA YADAV,JHANSI vs. DCIT, CIRCLE 2(1)(1), AGRA

MEERA YADAV,JHANSI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 2(1)(1), AGRA

HARI MOHAN ,GUJRAT vs. DCIT-3, MATHURA

HARI MOHAN ,GUJRAT vs. DCIT-3, MATHURA

MAMTA AGARWAL,ALIGARH vs. PCIT AGRA-1, AGRA