SARIF,JALESAR, ETAH vs. ASSESSIN OFFICER, WARD-4(3)(1), DINESH NAGAR ETAH

In the result, both the appeals ITA Nos

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

131, Vs. Income-tax Officer, Mohalla Pathanan, Jalesar, Etah. Ward 4(3)(1), Etah. PAN :EKAPS8873K (Appellant) (Respondent) Assessee by Sh. Deepak Singh, Advocate Department by Sh. Shailendra Srivastava, Sr. DR Date of hearing 15.12.2025 Date of pronouncement 18.12.2025 ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER: These appeals have been preferred by assessee against the impugned orders dated

RAGHUVIR SINGH,GWALIOR vs. ASSESSING OFFICER , ITO GWALIOR

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

sections 271(1)(c) and 274 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. 2. Heard both the parties. Case file perused. 3. We advert to the assessee’s quantum appeal ITA No. 205/Agr/2023. The delay of 131 days in filing the assessee’s instant appeals stands condoned

RAGHUVIR SINGH,GWALIOR vs. JURISDICTIONAL ASSESSING OFFICER ITO 1(3), GWALIOR

Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing)

sections 271(1)(c) and 274 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. 2. Heard both the parties. Case file perused. 3. We advert to the assessee’s quantum appeal ITA No. 205/Agr/2023. The delay of 131 days in filing the assessee’s instant appeals stands condoned