ANJU AGARWAL,AGRA vs. INCOME TAX OFFICER, WARD 2(1)(1), AGRA

In the result, the appeal of the Assessee is allowed

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh (Through Virtual Hearing) Anju Agarwal, Vs. Income Tax Officer, D-26, Kamla Nagar, Ward-2(1)(1), Agra Agra (Appellant) (Respondent) Pan: Awtpa4297L Assessee By : Shri K. K. Jain, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025

151 of the Act for reopening of assessment without application of mind invalidates the order issued u/s 148A(d) of the Income Tax Act Anju Agarwal 3. Because the appellant had not maintained any books of account and there was no credit of Rs. 49,98,136, the provisions of section 68 of the Act have been wrongly and illegally

SOMDUTT BANSAL,GWALIOR vs. INCOME T AX OFFICER, GWALIOR

In the result, the appeal of the assessee is allowed

section 151 of the Income-tax Act, 1961 (for short 'the Act'), notice was issued u/s 148 of the Act dated 27.03.2018 and duly served on the assessee. In response, assessee filed his return of income for AY 2011-12 declaring total income of Rs.7,17,900/-. Notices u/s 143(2) and 142(1) were issued and served

JITENDRA KUMAR AGARWAL HUF,AGRA vs. DCIT, CIRCLE - 2(1)(1), AGRA

In the result, assessee’s appeal is allowed

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

151-157); Ledger of sales Account (PB Page Nos. 158-236); Cash Book for the Period 01.10.2016 to 31.12.2016 (PB Page Nos. 121-150); Copies of Cash Memo / Bill for period 01.10.2016 to 30.11.2016 (PB Page Nos. 299-410) No discrepancy was recorded with regard to purchases. The books of accounts of the assessee have not been rejected