RAJESH TYAGI,AMBAH vs. ITO WARD 1, MORENA, MORENA
In the result, appeal filed by the assessee is allowed for statistical purpose
ITA 618/AGR/2025[2020-21]Status: DisposedITAT Agra17 Feb 2026AY 2020-21
Bench: : Shri S. Rifaur Rahmanassessment Year: 2020-21 Rajesh Tyagi Vs. Assessment Unit, S/O Laxmi Narayan Tyagi Gavri National Faceless Assessment Service, Gulab Ka Pura Ambah Centre, Income Tax Officer, Distt. Morena Ward-1, Morena Pan : Bmmpt3132K (Appellant) (Respondent) Assessee By Sh. Sandeep, Ca Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 17.02.2026 Date Of Pronouncement 17.02.2026 Order
Section 142(1)Section 144Section 147Section 148Section 69A
condoning the delay.
Without prejudice to the above
5. BECAUSE the proceedings under section 147 have neither been validly initiated nor concluded in accordance with the provisions of law and the assessment order passed in pursuance thereof is liable to be declared void-ab- initio.
6. BECAUSE in the absence of valid service of notice under section 148, the reassessment