ACIT-CIRCLE-2(1)(1), AGRA vs. PUNEET AGARWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

2(1)(1), Agra and not with the Assessing Officer of the Central Circle, Agra at the time of passing the impugned order. He submitted that PAN transfer history clearly indicate that the case has been decentralized way back in 2017, therefore, the order of the ld. CIT (A) (impugned order) is without jurisdiction as ld. CIT(A)-4, Kanpur

ACIT-CIRCEL-2(1)(1), AGRA vs. MAYANK AGRAWAL, AGRA

In the result, the appeal filed by the assessee is allowed, the CO raised by the assessee and appeal filed by the Revenue are dismissed

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

2(1)(1), Agra and not with the Assessing Officer of the Central Circle, Agra at the time of passing the impugned order. He submitted that PAN transfer history clearly indicate that the case has been decentralized way back in 2017, therefore, the order of the ld. CIT (A) (impugned order) is without jurisdiction as ld. CIT(A)-4, Kanpur

ACIT, CIRCLE-2(1)(1), AGRA, AGRA vs. SH. VISHWAMBHAR DAYAL AGARWAL, AGRA

2(1)(1), Agra\nand not with the Assessing Officer of the Central Circle, Agra at the time of\npassing the impugned order. He submitted that PAN transfer history clearly\nindicate that the case has been decentralized way back in 2017, therefore, the\norder of the ld. CIT (A) (impugned order) is without jurisdiction as ld.\nCIT(A)-4, Kanpur