HYDRISE FOODS PRIVATE LIMITED,NOIDA, UTTAR PRADESH, INDIA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AGRA, AGRA, UTTAR PRADESH, INDIA
In the result, both the appeals of the assessee are allowed
ITA 86/AGR/2024[2017-18]Status: DisposedITAT Agra04 Dec 2025AY 2017-18
Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)
For Appellant: Shri Gaurav Jain, AdvFor Respondent: Shri Sukesh Kumar Jain, CIT DR
Section 132(1)Section 143(3)Section 153ASection 153D
2(Delhi), has considered the identical issue wherein it was emphasized that approval was granted without examining the assessment records or the searched material and, Hon‟ble
High Court in Paragraph 13, extracted the findings of the Tribunal as under:-
“13. In another words, it was emphasized that the approval was granted without examining the assessment record or the search