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

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

2. Because the failure of PCTT to satisfactorily record its concurrence and granting of approval u/s 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

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