PREETI AGRAWAL,VAIBHAV KUNJ DAYAL BAGH AGRA vs. PRINCIPAL COMMISSIONER INCOME TAX , INCOME TAX AGRA
The appeal stand allowed in terms of our above order
ITA 151/AGR/2024[ay-2018-19]Status: DisposedITAT Agra22 Apr 2025
Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No. 151/Agr/2024 (िनधा"रणवष" / Assessment Year:2018-19) Ms. Preeti Agrawal Pr. Cit- 1, बनाम/ 22, Vaibhav Kunj, Jyoti Road, Agra. Vs. Dayalbagh, Agra. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Ahcpa-6085-C (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Pankaj Gargh, Adv. – Ld. Ar " थ"कीओरसे/Respondent By : Dr. Arun Kumar Yadav – Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 19-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. By Way Of This Appeal, The Assessee Assails Invocation Of Revisionary Jurisdiction U/S 263 By Ld. Pr. Commissioner Of Income Tax-1, Agra For (Pr.Cit) For Assessment Year (Ay) 2018-19 Vide Impugned Order Dated 23-03-2023 In The Matter Of An Assessment Framed By Ld. Ao U/S 143(3) Of The Act On 27-01-2021. Having Heard Rival Submissions & Upon Perusal Of Case Records, Our Adjudication Would Be As Under. The Registry Has Noted Delay Of 330 Days In The Appeal Which Stand Condoned. 2. Upon Perusal Of Assessment Order, It Could Be Seen That The Assessee’S Return Of Income Was Selected To Verify The Issue Of Low Income In Comparison To Large Commission Receipt. The Ld. Ao
For Appellant: Sh. Pankaj Gargh, Adv. – Ld. ARFor Respondent: Dr. Arun Kumar Yadav – Ld. CIT-DR
Section 142(1)Section 143(3)Section 192Section 263Section 40A(3)
263 by Ld. Pr. Commissioner of Income Tax-1, Agra for (Pr.CIT) for Assessment Year (AY) 2018-19 vide impugned order dated
23-03-2023 in the matter of an assessment framed by Ld. AO u/s 143(3) of the Act on 27-01-2021. Having heard rival submissions and upon perusal of case records, our adjudication would
