ANJALI SHARMA,AGRA vs. ITO WARD 2(1)(1), AGRA
The appeal stand allowed in terms of our above order
ITA 77/AGR/2024[2018-19]Status: DisposedITAT Agra22 Apr 2025AY 2018-19
Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No. 77/Agr/2024 (िनधा"रणवष" / Assessment Year:2018-19) Ms. Anjali Singhal Income-Tax Officer, बनाम/ 22, Vaibhav Kunj, Dayalbagh, Ward 2(1)(1), Agra. Vs. Agra. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Culps-2323-B (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 : 18-02-2025 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 (Pr.Cit) For Assessment Year (Ay) 2018-19 Vide Impugned Order Dated 21-03-2023 In The Matter Of An Assessment Framed By Ld. Ao U/S 143(3) Of The Act On 01-02-2021. Having Heard Rival Submissions & Upon Perusal Of Case Records, Our Adjudication Would Be As Under. The Registry Has Noted Delay Of 285 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 143(3)Section 192Section 263Section 40A(3)
263 by Ld. Pr. Commissioner of Income Tax-1, Agra
(Pr.CIT) for Assessment Year (AY) 2018-19 vide impugned order dated
21-03-2023 in the matter of an assessment framed by Ld. AO u/s 143(3) of the Act on 01-02-2021. Having heard rival submissions and upon perusal of case records, our adjudication would be as under
